CELEX: 51995PC0235
Language: en
Date: 1995-05-31
Title: Proposal for a Decision of the Council and the Commission on the conclusion of a Euro- Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Republic of Tunisia, of the other part

COMMISSION OF THE EUROPEAN COMMUNITIES
                                        Brussels, 31.05.1995
                                        COM(95) 235 final
                                        95/0132 (AVC)
 Proposal for a Decision of the Council and the Commission
    on the conclusion of a Euro-Mediterranean Agreement
            establishing an association between the
      European Communities and their Member States,
of the one part, and the Republic of Tunisia, of the other part
               (presented by the Commission)
 ---pagebreak---  ---pagebreak---                            EXPLANATORY MEMORANDUM
1.       In line with the directives adopted by the Council of the European Union on
20 December 1993 the Commission initiated negotiations aimed at the conclusion of a
new agreement with Tunisia. On 12 April 1995, after several negotiating sessions and
many technical meetings, the Commission and the Tunisian delegation initialled a draft
agreement. As specified by the directives concerned, the negotiations were conducted in
consultation with representatives of the Member States. On 10 April, prior to the
initialling of the draft, the Council (General Affairs) was informed of the status of the
negotiations.
2.       The draft Euro-Mediterranean agreement is designed to establish an association
between the European Communities and their Member States, of the one part, and the
Republic of Tunisia, of the other part. It will replace the cooperation agreement and the
agreement governing ECSC products signed in 1976 which are currently in force. The
new agreement is the first manifestation of a stronger Mediterranean policy, the
guidelines for which were adopted by the Essen European Council of 9 and 10 December
 1994 with the aim of creating a Euro-Mediterranean partnership.
3.       The proposed agreement will be concluded for an unlimited period, and will
consolidate the existing ties between the European Communities and their Member
States, of the one part, and the Republic of Tunisia, of the other part, creating a
relationship based on reciprocity and partnership. Respect for democratic principles and
human rights will be a key feature of this relationship.
The main provisions of the agreement are as follows:
- regular political dialogue;
- a free-trade area: in accordance with the WTO rules, a free-trade area will be created
    gradually between the Community and Tunisia over a period 'lasting no more than
    12 years. Tunisia, which up to now has granted the Commission no concessions, will
   gradually eliminate trade barriers affecting the Community's industrial exports, and
    will apply preferential duties to its agricultural exports. The preferential arrangements
    currently applied by the Community (free market access for Tunisian industrial
    exports, and concessions on most agricultural exports) are confirmed, and will be
    further improved with regard to agricultural products. The preferential olive oil
    arrangements will be renewed for four years, after which period the parties will re-
    examine the situation. The agreement contains a special clause under which the parties
    undertake to examine the agriculture trade situation from 1 January 2000 to establish
    new reciprocal concessions in line with the overall objective of gradually liberalizing
    trade in this sector:
                                                   A
 ---pagebreak--- - freedom of establishment and the freedom to provide services: the Association
   Council will make recommendations aimed at achieving these objectives, pending
   which the parties will respect their obligations under the GATS. The parties will also
   hold consultations aimed at securing U»e tree movement of capital. The agreement also
   provides for the application of Community competition rules to companies;
- economic cooperation, already introduced under the existing agreement, will be
   strengthened on as wide a basis as possible in all areas of interest to the two parties,
   who will hold a regular dialogue on these issues;
- in addition to the existing social provisions, the new agreement will introduce social
   cooperation involving a regular dialogue on all social issues of interest to the two
   parties; this dialogue will be complemented by cultural cooperation;
- to promote the aims of the agreement, Tunisia will benefit from financial cooperation
   in accordance with the appropriate procedures and resources;
- an Association Council and an Association Committee with decision-making powers
   will be created to supervise implementation of the agreement. Cooperation between
   the European Parliament and the Economic and Social Committee and their Tunisian
   counterparts will also be promoted.
4.     The negotiations were concluded following a number of adjustments, made in
consultation with the representatives of the Member States, to the directives adopted by
the Council on 20 December 1993. In view of the above, the Commission considers the
outcome of the negotiations satisfactory to both parties and, having duly initialled the
draft, asks the Council to approve the results of the negotiations and to initiate the
procedure for signing the agreement. The Commission also hereby presents a proposal for
a Decision that will allow the Council and the Commission to launch the procedure for
the conclusion of the agreement once it has been signed.
The European Parliament will be asked to give its assent to the agreement prior to its
conclusion. The agreement must also be ratified by the Member States before it enters
into force.
                                            /] € L
 ---pagebreak---                                      Decision of the Council and the Commission
                       on the conclusion of a Euro-Mediterranean Agreement
                                establishing an association between the
                           European Communities and their Member States,
                   of the one part, and the Republic of Tunisia, of the other part
THE COUNCIL OF THE EUROPEAN UNION,
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Coal and Steel Community, and in
particular Article 95 thereof,
Having regard to the Treaty establishing the European Community, and in particular Article 238
in conjunction with the second sentence of Article 228(2), and the second sub-paragraph of
Article 228(3) thereof,
After consultation of the Consultative Committee and the unanimous agreement of the Council,
Having regard to the assent of the European Parliament,
Whereas the Euro-Mediterranean Agreement establishing an association between the European
Communities and their Member States, of the one part, and the Republic of Tunisia, of the other
part, signed in ... on ..., should be approved,
HAVE DECIDED AS FOLLOWS:
                                                Article 1
The Euro-Mediterranean agreement establishing an. association between the European
Communities and their Member States, of the one part, and the Republic of Tunisia, of the other
part, the Protocols annexed thereto and the declarations attached to the Final Act are hereby
 approved on behalf of the European Community and the European Coal and Steel Community.
The texts of the Agreement, the Protocols annexed thereto and the Final Act are attached to this
 Decision.
                                                Article 2
 1.     The position to be taken by the Community within the Association Council and the
 Association Committee shall be laid down by the Council, on a proposal from the Commission,
 or, where appropriate, by the Commission, each in accordance with the corresponding
 provisions of thé* Treaties establishing the European Community and the European Coal and
 Steel Community.
 2.      The President of the Council shall in accordance with Article 79 of the Agreement,
 preside over the Association Council and present the position of the Community. A
 representative of the President of the Council shall preside over the Association Committee, in
 accordance wiih Article 82 of the Agreement, and present the position of the Community.
                                                  A  V
 ---pagebreak---                                             Article 3
The President of the Council shall, deposit the act of notification provided for in Article 96 of
the Agreement on behalf of the European Community. The President of the Commission shall
deposit that act on behalf of the European Coal and Steel Community.
Done at Brussels on
                                               A C-
 ---pagebreak---       EURO-MEDITERRANEAN AGREEMENT
         ESTABLISHING AN ASSOCIATION
     BETWEEN THE EUROPEAN COMMUNITIES
  AND THEIR MEMBER STATES, OF THE ONE PART,
AND THE REPUBLIC OF TUNISIA, OF THE OTHER PART
                     -1O)
 ---pagebreak---                                THE KINGDOM OF BELGIUM,
                               THE KINGDOM OF DENMARK,
                       THE FEDERAL REPUBLIC OF GERMANY,
                                 THE HELLENIC REPUBLIC,
                                  THE KINGDOM OF SPAIN,
                                  THE FRENCH REPUBLIC,
                                             IRELAND,
                                  THE ITALIAN REPUBLIC,
                        THE GRAND DUCHY OF LUXEMBOURG,
                        THE KINGDOM OF THE NETHERLANDS,
                                THE REPUBLIC OF AUSTRIA,
                               THE PORTUGUESE REPUBLIC,
                                THE REPUBLIC OF FINLAND,
                                THE KINGDOM OF SWEDEN,
    THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
Contracting Parties to the Treaty establishing the European Community and the Treaty
establishing the European Coal and Steel Community,
hereinafter referred to as the 'Member States', and
                               THE EUROPEAN COMMUNITY
               AND THE EUROPEAN COAL AND STEEL COMMUNITY,
hereinafter referred to as 'the Community', of the one part, and
                                THE REPUBLIC OF TUNISIA,
hereinafter referred to as 'Tunisia', of the other part,
 ---pagebreak--- CONSIDERING the importance of the existing traditional links between the Community^ its
Member States and Tunisia and the common values that the Contracting Parties share;
CONSIDERING that the Community, its Member States and Tunisia wish to strengthen those
links and to establish lasting relations, based on reciprocity, partnership and co-development;
CONSIDERING the importance which the Parties attach to the principles of the United
Nations Charter, particularly the observance of human rights, democratic principles and
economic freedom, which form the very basis of the Association;
CONSIDERING recent political and economic developments both on the European continent
and in Tunisia;
CONSIDERING the considerable progress made by Tunisia and its people towards achieving
their objectives of full integration of the Tunisian economy in the world economy and
participation in the community of democratic nations;
CONSCIOUS of the importance of this Agreement, based on cooperation and dialogue, for
lasting stability and security in the Euro-Mediterranean region;
CONSCIOUS, on the one hand, of the importance of relations in an overall Euro-
Mediterranean context and, on the other, of the objective of integration between the countries
of the Maghreb;
BEARING IN MIND the economic and social disparities between the Community and
Tunisia and desirous of achieving the objectives of this association through the appropriate
provisions of this Agreement;
DESIROUS of establishing and developing regular political dialogue on bilateral and
international issues of mutual interest;
TAKING ACCOUNT of the Community's willingness to provide Tunisia with decisive
support in its endeavours to bring about economic reform, structural adjustment and social
development;
CONSIDERING the commitment of both the Community and Tunisia to free trade, in
compliance with the rights and obligations arising out of the General Agreement on Tariffs
and Trade (GATT);
 DESIROUS of establishing cooperation sustained by regular dialogue on economic, social and
 cultural issues in order to achieve better mutual understanding;
 CONVINCED that this Agreement will create a climate conducive to the development of their
 economic relations, in particular in the fields of trade and investment, the key sectors for
 economic restructuring and technological modernization,
 HAVE AGREED AS FOLLOWS:
                                                    _ i.
 ---pagebreak---                                           Article 1
1. An association is hereby established between the Community and its Member States, of the
one part, and Tunisia, of th2 other part.
2. The aims of this Agreement are to:
        provide an appropriateframeworkfor political dialogue between the Parties, allowing
        the development of close relations in all areas they consider relevant to such dialogue;
        establish the conditions for the gradual liberalization of trade in goods, services and
        capital;
        promote trade and the expansion of harmonious economic and social relations between
        the Parties, notably through dialogue and cooperation, so as to foster the development
        and prosperity of Tunisia and its people;
        encourage integration of the Maghreb countries by promoting trade and cooperation
        between Tunisia and other countries of the region;
        promote economic, social, cultural and financial cooperation.
                                          Article 2
 Relations between the Parties, as well as all the provisions of the Agreement itself, shall be
 based on the respect for human rights and the democratic principles which guide their
domestic and international policies and constitute an essential element of the Agreement.
                                          -M
 ---pagebreak---                                                 TITLE I
                                     POLITICAL DIALOGUE
                                             Article 3
1. A regular political dialogue shall be established between the Parties. It shall help build
fasting links of solidarity between the partners which will contribute to the prosperity, stability
and security of the Mediterranean region and bring about a climate of understanding and
tolerance between cultures.
2. Political dialogue and cooperation are intended in particular to:
(a)      facilitate rapprochement between the Parties through the development of better mutual
         understanding and regular coordination on international issues of common interest:
(b)      enable each Party to consider the position and interests of the other;
(c)      contribute to consolidating security and stability in the Mediterranean region and in
         the Maghreb in particular;
(d)      help develop joint initiatives.
                                             Article 4
Political dialogue shall cover all issues of common interest to the Parties, examining in
particular the conditions required to ensure peace, security and regional development through
support for cooperation, notably within the Maghreb group of countries.
                                             Article 5
Political dialogue shall be established at regular intervals and whenever necessary notably:
         (a)      at ministerial level, principally within the Association Council;
         (b)      at the level of senior officials representing Tunisia, on the one hand, and the
                  Council Presidency and the Commission on the other;
         (c)      taking full advantage of all diplomatic channels including regular briefings,
                  consultations on the occasion of international meetings and contacts between
                  diplomatic representatives in third countries;
         (d)      where appropriate, by any other means which would make a useful
                  contribution to consolidating dialogue and increasing its effectiveness.
 ---pagebreak---                                               TITLE II
                               FREE MOVEMENT OF GOODS
                                           Article 6
The Community and Tunisia shall gradually establish a free trade area over a transitional
period lasting a maximum of 12 years starting from the entry into force of this Agreement in
accordance with the provisions of this Agreement and in conformity with those of the General
Agreement on Tariffs and Trade 1994 and the other multilateral Agreements on trade in goods
annexed to the Agreement establishing the WTO, hereinafter referred to as the GATT.
                                            CHAPTER 1
                                    INDUSTRIAL PRODUCTS
                                           Article 7
The provisions of this Chapter shall apply to products originating in the Community and
Tunisia with the exception of the products referred in Annex II to the Treaty establishing the
European Community.
                                           Article 8
No new customs duties on imports nor charges having equivalent effect shall be introduced in
trade between the Community and Tunisia-
                                            Article 9
Products originating in Tunisia shall be imported into the Community free of customs duties
and charges having equivalent effect and without quantitative restrictions or measures having
equivalent effect.
                                           Article 10
 1. The provisions of this Chapter shall not preclude the retention by the Community of an
agricultural component on imports of the goods originating in Tunisia listed in Annex 1.
The agricultural component shall reflect differences between the price on the Community
market of the agricultural products considered as being used in the production of such goods
and the price of imports from third countries where the total cost of the said basic products is
higher in the Community. The agricultural component may take the form of a fixed amount or
an ad valorem duty. Such differences shall be replaced, where appropriate, by specific duties
 based on tariffication of the agricultural component or by ad valorem duties.
 The provisions of Chapter 2 applicable to agricultural products shall apply mutalis mutandis
 to the agricultural component.
 ---pagebreak--- 2. The provisions of this Chapter shall not preclude the separate specification by Tunisia of an
agricultural component in the import duties in force on the products listed in Annex 2
originating in the Community. The agricultural component may take the form of a fixed
amount or an ad valorem duty.
The provisions of Chapter 2 applicable to agricultural products shall apply mutatis mutandis
to the agricultural component.
3. In the case of the products shown in Annex 2, list 1, originating in the Community, Tunisia
shall apply upon the entry into force of this Agreement import duties and charges having
equivalent effect no greater than those in force on 1 January 1995, within the limits of the
tariff quotas shown in that list.
During elimination of the industrial component of the duties pursuant to paragraph 4, the level
of the duties to be applied in respect of the products for which the tariff quotas are to be
abolished may not be higher than the level of the duties in force on 1 January 1995.
4. In the case of the products in Annex 2, list 2, originating in the Community, Tunisia shall
eliminate the industrial component of the duties in accordance with the provisions laid down
in Article 11(3) of the Agreement in respect of products in Annex 4.
In the case of the products in Annex 2, lists I and 3, originating in the Community, Tunisia
shall eliminate the industrial component of the duties in accordance with the provisions laid
down in Article 11(3) of the Agreement in respect of products in Annex 5.
5. The agricultural components applied pursuant to paragraphs 1 and 2 may be reduced where,
in trade between the Community and Tunisia, the charge applicable to a basic agricultural
product is reduced or where such reductions are the result of mutual concessions relating to
processed agricultural products.
6. The reduction referred to in paragraph 5, the list of products concerned and, where
appropriate, the tariff quotas within which the reduction applies shall be established by the
Association Council.
                                         Article 11
1. Customs duties and charges having equivalent effect applicable on import into Tunisia of
products originating in the Community other than those listed in Annexes 3 to 6 .nail be
abolished upon the entry into force of this Agreement.
2. Customs duties and charges having equivalent effect applicable on import into Tunisia of
the products originating in the Community listed in Annex 3 shall be progressively abolished
in accordance with the following schedule:
 ---pagebreak---        on the date of entry into force of this Agreement each duty and charge shall be reduced
       to 85% of the basic duty;
       one year after the date of entry into force of this Agreement each duty and charge shall
       be reduced to 70% of the basic duty;
       two years after the date of entry into force of this Agreement each duty and charge
       shall be reduced to 55% of the basic duty;
       three years after the date of entry into force of this Agreement each duty and charge
       shall be reduced to 40% of the basic duty;
       four years after the date of entry into force of this Agreement each duty and charge
       shall be reduced to 25% of the basic duty;
       five years after the date of entry into force of this Agreement the remaining duties shall
       be abolished.
3. Customs duties and charges having equivalent effect applicable on import into Tunisia of
the products originating in the Community listed in Annexes 4 and 5 shall be progressively
abolished in accordance with the following schedules:
       in the case of the list appearing in Annex 4;
       on the date of entry into force of this Agreement each duty and charge shall be reduced
       to 92% of the basic duty;
       one year after the date of entry into force of this Agreement each duty and charge shall
       be reduced to 84% of the basic duty;
       two years after the date of entry into force of this Agreement each duty and charge
       shall be reduced to 76% of the basic duty;
       three years after the date of entry into force of this Agreement each duty and charge
       shall be reduced to 68% of the basic duty;
       four years after the date of entry into force of this Agreement each duty and charge
       shall be reduced to 60% of the basic duty;
        five years after the date of entry into force of this Agreement each duty and charge
       shall be reduced to 52% of the basic duty;
       six years after the date of entry into force of this Agreement each duty and charge shall
       be reduced to 44% of the basic duty;
       seven years after the date of entry into force of this Agreement each duty and charge
       shall be reduced to 36% of the basic duty;
       eight years after the date of entry into force of this Agreement each duty and charge
        shall be reduced to 28% of the basic duty;
        nine years after the date of entry into force of this Agreement each duty and charge
        shall be reduced to 20% of the basic duty;
        ten years after the date of entry into force of this Agreement each duty and charge shall
        be reduced to 12% of the basic duty;
        eleven years after the date of entry into force of this Agreement each duty and charge
        shall be reduced to 4% of the basic duty;
        twelve years after the date of entry into force of this Agreement the remaining duties
        shall be abolished.
        In the case of the list appearing in Annex 5:
         four years after the date of entry into force of this Agreement each duty and charge
        shall be reduced to 88% of the basic duty;
         five years after the date of entry into force of this Agreement each duty and charge
        shall be reduced to 77% of the basic duty;
                                                .2-
 ---pagebreak---          six years after the date of entry into force of this Agreement each duty and charge shall
         be reduced to 66% of the basic duty;
         seven years after the date of entry into force of this Agreement each duty and charge
         shall be reduced to 55% of the basic duty;
         eight years after the date of entry into force of this Agreement each duty and charge
         shall be reduced to 44% of the basic duty;
         nine years after the date of entry into force of this Agreement each duty and charge
         shall be reduced to 33% of the basic duty;
         ten years after the date of entry into force of this Agreement each duty and charge shall
         be reduced to 22% of the basic duty;
         eleven years after the date of entry into force of this Agreement each duty and charge
         shall be reduced to 11% of the basic duty;
         twelve years after the date of entry into force of this Agreement the remaining duties
         shall be abolished.
4. In the event of serious difficulties for a given product, the relevant schedules in accordance
with paragraph 3 may be reviewed by the Association Committee by common accord on the
understanding that the schedule for which the review has been requested may not be extended
in respect of the product concerned beyond the maximum transitional period of 12 years. If
the Association Committee has nut taken a decision within thirty days of its application to
review the schedule, Tunisia may suspend the schedule provisionally for a period which may
not exceed one year.
5. For each product the basic duty to which the successive reductions laid down in paragraphs
2 and 3 are to be applied shall be that actually applied vis-à-vis the Community on 1 January
1995.
6. If, after 1 January 1995, any tariff reduction is applied on an erga omnes basis, the reduced
duties shall replace the basic duties referred to in paragraph 5 as from the date when such
reductions are applied.
7. Tunisia shall communicate its basic duties to the Community.
                                            Article 12
The provisions of Articles 10, 11 and 19(b) shall not apply to the products in the list appearing
in Annex 6. The arrangements to be applied to such products shall be re-examined by the
Association Council four years after the Agreement's entry into force.
                                            Article 13
The provisions concerning the abolition of customs duties on imports shall also apply to
customs duties of a fiscal nature.
                                                   _<*-
 ---pagebreak---                                            Article 14
1. Exceptional measures of limited duration which derogate from the provisions of Article 11
may be taken by Tunisia in the form of an increase or reintroduction of customs duties.
These measures may only concern infant industries, or certain sectors undergoing
restructuring or facing serious difficulties, particularly where these difficulties produce major
social problems.
Customs duties on imports applicable in Tunisia to products originating in the Community
introduced by these measures may not exceed 25% ad valorem and shall maintain an element
of preference for products originating in the Community. The total value of imports of the
products which are subject to these measures may not exceed 15% of total imports of
industrial products from the Community during the last year for which statistics are available.
These measures shall be applied for a period not exceeding five years unless a longer duration
is authorized by the Association Committee. They shall cease to apply at the latest on the
expiry of the maximum transitional period of twelve years.
No such measures can be introduced in respect of a product if more than three years have
elapsed since the elimination of all duties and quantitative restrictions or charges or measures
having equivalent effect concerning that product.
Tunisia shall inform the Association Committee of any exceptional measures it intends to take
and. at the request of the Community, consultations shall be held on such measures and the
sectors to which they apply before they are implemented. When taking such measures Tunisia
shall provide the Committee with a schedule for the elimination of the customs duties
 introduced under this Article. This schedule shall provide for a phasing-out of these duties in
equal annual instalments starting at the latest two years after their introduction. The
 Association Committee may decide on a different schedule.
 2. By way of derogation from the fourth subparagraph of paragraph 1, the Association
 Committee may exceptionally, to take account of the difficulties involved in setting up a new
 industry, authorize Tunisia to maintain the measures already taken pursuant to'paragraph 1 for
 a maximum period of three years beyond the twelve-year transitional period.
                                             CHAPTER 2
                          AGRICULTURAL AND FISHERY PRODUCTS
                                            Article 15
 The provisions of this Chapter shall apply to the products originating in the Community and
 Tunisia listed in Annex II to the Treaty establishing the European Community.
                                            Article 16
  The Community and Tunisia shall gradually implement greater liberalization of their
  reciprocal trade in agricultural and fishery products.
 ---pagebreak---                                          Article 17
1. Agricultural and fishery products originating in Tunisia shall be eligible on import into the
Community under the provisions contained respectively in Protocols 1 and 2.
2. Agricultural products originating in the Community shall be eligible on import into Tunisia
under the provisions contained in Protocol 3.
                                         Article 18
1. After 1 January 2000 the Community and Tunisia shall assess the situation with a view to
adopting the liberalization measures to be applied by the Community and Tunisia with effect
from 1 January 2001' in accordance with the objective set out in Article 16.
2. Notwithstanding the provisions of the preceding paragraph and taking account of the
volume of trade in agricultural products between the two Parties and the particular sensitivity
of such products, the Community and Tunisia shall examine on a regular basis in the
Association Council, product by product and on a reciprocal basis, the possibilities of granting
each other further concessions.
                                          CHAPTER 3
                                   COMMON PROVISIONS
                                         Article 19
Without prejudice to the provisions of the GATT:
(a)     no new quantitative restriction on imports or measure having equivalent effect shall be
        introduced in trade between the Community and Tunisia;
(b)     quantitative restrictions on imports and measures having equivalent effect in trade
        between Tunisia and the Community shall be abolished upon the entry into force of
        this Agreement;
(c)     neither the Community nor Tunisia shall apply to the other's exports customs duties or
        charges having equivalent effect nor quantitative restrictions or measures of equivalent
        effect.
                                         Article 20
 1. Should specific rules be introduced as a result of implementation of their agricultural
policies or modification of their existing rules, or should the provisions on the implementation
of their agricultural policies be modified or developed, the Community and Tunisia may
modify the arrangements laid down in the Agreement in respect of the products concerned.
 ---pagebreak--- The Party carrying out such modification shall inform the Association Committee thereof. At
the request of the other Party, the Association Committee shall meet to take appropriate
account of that Party's interests.
2. If the Community or Tunisia, in applying paragraph 1, modifies the arrangements made by
this Agreement for agricultural products, they shall accord imports originating in the other
Party an advantage comparable to that provided for in this Agreement.
3 . Any modification of the arrangements made by this Agreement shall be the subject, at the
request of the other Contracting Party, of consultations within the Association Council.
                                            Article 21
Products originating in Tunisia shall not enjoy more favourable treatment when imported into
the Community than that applied by Member States among themselves.
                                          Article 22
 1. The two Parties shall refrain from any measures or practice of an internal fiscal nature
establishing, whether directly or indirectly, discrimination between the products of one Party
and like products originating in the territory of the other Party.
 2. Products exported to the territory of one of the two Parties may not benefit from repayment
of internal taxation in excess of the amount of direct or indirect taxation imposed on them.
                                          Article 23
 1. This Agreement shall not preclude the maintenance or establishment of customs unions,
 free trade areas or arrangements for frontier trade except in so far as they alter the trade
 arrangements provided for in this Agreement.
 2. Consultations between the Parties shall take place within the Association Committee
 concerning agreements establishing such customs unions or free trade areas and, where
 requested, on other major issues related to their respective trade policies with third countries.
 In particular in the event of a third country acceding to the Community, such consultations
 shall take place so as to ensure that account can be taken of the mutual interests of the
 Community and Tunisia stated in this Agreement.
                                           Article 24
 If one of the Parties finds that dumping is taking place in trade with the other Party within the
 meaning of Article VI of the General Agreement on Tariffs and Trade, it may take appropriate
 measures against this practice in accordance with the Agreement relating to the application of
 Article VI of the General Agreement on Tariffs and Trade, related internal legislation and the
 conditions and procedures laid down in Article 27.
                                             - 41
 ---pagebreak---                                            Article 25
Where any product is being imported in such increased quantities and under such conditions
as to cause or threaten to cause:
         serious injury to domestic producers of like or directly competitive products in the
         territory of one of the Contracting Parties, or
         serious disturbances in any sector of the economy or difficulties which could bring
         about serious deterioration in the economic situation of a region,
the Community or Tunisia may take appropriate measures under the conditions and in
accordance with the procedures laid down in Article 27.
                                           Article 26
Where compliance with the provisions of Article 19(c) leads to:
 (i)     re-export to a third country against which the exporting Party maintains, for the
         product concerned, quantitative export restrictions, export duties or measures or
         charges having equivalent effect, or
(ii)     a serious shortage, or threat thereof, of a product essential to the exporting Party,
and where the situations referred to above give rise, or are likely to give rise, to major
difficulties for the exporting Party, that Party may take appropriate measures under the
conditions and in accordance with the procedures laid down in Article 27. The measures shall
be non-discriminatory and shall be eliminated when conditions no longer justify their
maintenance.
                                           Article 27
 1. In the event of the Community or Tunisia subjecting imports of products liable to give rise
to the difficulties referred to in Article 25 to an administrative procedure having as its purpose
the rapid supply of information on trade flow trends, it shall inform the other Party.
2. In the cases specified in Articles 24, 25 and 26, before taking the measures provided for
therein or, in cases to which paragraph 3(d) applies, as soon as possible, the Community or
Tunisia, as the case may be, shall supply the Association Committee with all relevant
information with a view to seeking a solution acceptable to the two Parties.
In the selection of measures, priority must be given to those which least disturb the
functioning of this Agreement.
The safeguard measures shall be notified immediately to the Association Committee by the
 Party concerned and shall be the subject of periodic consultations within that body,
 particularly with a view to their abolition as soon as circumstances permit.
 3. For the implementation of paragraph 2, the following provisions shall apply:
(a)       as regards Article 24, the exporting Party must be informed of the dumping case as
          soon as the authorities of the importing Party have initiated an investigation. When no
          end has been put to the dumping within the meaning of Article VI of the GATT or no
          other satisfactory solution has been reached within 30 days of the matter being
          referred, the importing Party may adopt the appropriate measures;
                                                 . HI-
 ---pagebreak--- (b)      as regards Article 25, the difficulties arising from the situation referred to in that
         Article shall be referred for examination to the Association Committee, which may
         take any decision needed to put an end to such difficulties.
         If the Association Committee or the exporting Party has not taken a decision putting
         an end to the difficulties or no other satisfactory solution has been reached within 30
         days of the matter being referred, the importing Party may adopt the appropriate
         measures to remedy the problem. These measures must not exceed the scope of what is
         necessary to remedy the difficulties which have arisen;
(c)      as regards Article 26, the difficulties arising from the situations referred to in that
         Article shall be referred for examination to the Association Committee.
         The Association Committee may take any decision needed to put an end to the
         difficulties. If it has not taken such a decision within 30 days of the matter being
         referred to it, the exporting Party may apply appropriate measures to exports of the
         product concerned;
(d)      where exceptional circumstances requiring immediate action make prior information
         or examination, as the case may be, impossible, the Community or Tunisia whichever
         is concerned may, in the situations specified in Articles 24, 25 and 26, apply forthwith
         the precautionary measures strictly necessary to deal with the situation and shall
         inform the other Party immediately thereof.
                                           Article 28
The Agreement shall not preclude prohibitions or restrictions on imports, exports or goods in
transit justified on grounds of public morality, public policy or public security; the protection
of health and life of humans, animals or plants; the protection of national treasures of artistic,
 historic or archaeological value or the protection of intellectual, industrial and commercial
 property or rules relating to gold and silver. Such prohibitions or restrictions shall not,
 however, constitute a means of arbitrary discrimination or a disguised restriction on trade
 between the Parties.
                                           Article 29
 The concept of "originating products" for the purposes of implementing this Title and the
 methods of administrative cooperation relating thereto are laid down in Protocol 4.
                                           Article 30
 The Combined Nomenclature of goods shall be applied to the classification of goods in trade
 between the two Parties.
 ---pagebreak---                                            TITLE III
                   RIGHT OF ESTABLISHMENT AND SERVICES
                                          Article 31
1.      The Parties agree to widen the scope of the Agreement to cover the right of
establishment of one Party's firms on the territory of the other and liberalization of the
provision of services by one Party's firms to consumers of services in the other.
2.      The Association Council will make recommendations for achieving the objective
described in paragraph 1.
In making such recommendations, the Association Council will take account of past
experience of implementation of reciprocal most-favoured-nation treatment and of the
obligations of each Party under the General Agreement on Trade in Services annexed to the
Agreement establishing the WTO, hereinafter referred to as the "GATS", particularly
Article V of the latter.
3.      The Association Council will make a first assessment of the achievement of this
objective no later than five years after the Agreement enters into force.
                                          Article 32
1.      At the outset, each of the Parties shall reaffirm its obligations under the GATS,
particularly the obligation to grant reciprocal most-favoured-nation treatment in the service
sectors covered by that obligation.
2.      In accordance with the GATS, such treatment shall not apply to:
        (a)     advantages granted by either Party under the terms of an agreement of the type
                defined in Article V of the GATS or to measures taken on the basis of such an
                agreement;
        (b)     other advantages granted in accordance with the list of exemptions from most-
                favoured-nation treatment annexed by either Party to the GATS.
                                                , /15.
 ---pagebreak---                                          TITLE IV
                       PAYMENTS, CAPITAL, COMPETITION
                       AND OTHER ECONOMIC PROVISIONS
                                        CHAPTER I
                 CURRENT PA YMENTS AND MOVEMENT OF CAPITAL
                                         Article 33
Subject to the provisions of Article 35, the Parties undertake to allow all current payments for
current transactions to be made in a freely convertible currency.
                                         Article 34
1. With regard to transactions on the capital account of balance of payments, the Community
and Tunisia shall ensure, from the entry into force of this Agreement, that capital relating to
direct investments in Tunisia in companies formed in accordance with current laws can move
freely, and that the yield from such investments and any profit stemming therefrom can be
liquidated and repatriated.
2. The Parties shall consult each other with a view to facilitating, and fully liberalizing when
the time is right, the movement of capital between the Community and Tunisia.
                                         Article 35
Where one or more Member States of the Community, or Tunisia, is in serious balance of
payments difficulties, or under threat thereof, the Community or Tunisia, as the case may be,
may, in accordance with the conditions established under the General Agreement on Tariffs
and Trade and Articles VIII and XIV of the Articles of Agreement of the International
Monetary Fund, adopt restrictions on current transactions which shall be of limited duration
and may not go beyond what is necessary to remedy the balance of payments situation. The
Community or Tunisia, as the case may be, shall inform the other Party forthwith and shall
submit to it as soon as possible a timetable for the elimination of the measures concerned.
 ---pagebreak---                                            CHAPTER 2
                COMPETITION AND OTHER ECONOMIC PROVISIONS
                                            Article 36
1.       TheYollowing are incompatible with the proper functioning of the Agreement, in so
far as they may affect trade between the Community and Tunisia:
(a) all agreements between undertakings, decisions by associations of undertakings and
concerted practices between undertakings which have as their object or effect the prevention,
restriction or distortion of competition;
(b) abuse by one or more undertakings of a dominant position in the territories of the
Community or of Tunisia as a whole or in a substantial part thereof;
(c) any state aid which distorts or threatens to distort competition by favouring certain
undertakings or the production of certain goods, with the exception of cases in which a
derogation is allowed under the Treaty establishing the European Coal and Steel Community.
2.       Any practices contrary to this Article shall be assessed on the basis of criteria arising
from the application of the rules of Articles 85, 86 and 92 of the Treaty establishing the
European Community and, in the case of products falling within the scope of the European
Coal and Steel Community, the rules of Articles 65 and 66 of the Treaty establishing that
Community, and the rules relating to state aid, including secondary legislation.
3.       The Association Council shall, within five years of the entry into force of this
Agreement, adopt by decision the necessary rules for the implementation of paragraphs 1 and
2.
Until these rules are adopted, the provisions of the Agreement on interpretation and
application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and Trade
shall be applied as the rules for the implementation of paragraph 1(c) and related parts of
paragraph 2.
4.       (a) For the purposes of applying the provisions of paragraph 1(c), the Parties
         recognize that during the first five years after the entry into force of this Agreement,
         any state aid granted by Tunisia shall be assessed taking into account the fact that
         Tunisia shall be regarded as an area identical to those areas of the Community
         described in Article 92(3)(a) of the Treaty establishing the European Community.
         During the same period of time, Tunisia may exceptionally, as regards ECSC steel
         products, grant state aid for restructuring purposes provided that:
                 it leads to the viability of the recipient firms under normal market conditions at
                the end of the restructuring period;
                the amount and intensity of such aid are strictly limited to what is absolutely
                 necessary in order to restore such viability and are progressively reduced;
                the restructuring programme is linked to a comprehensive plan for rationalizing
                 capacity in Tunisia.
 The Association Council shall, taking into account the economic situation of Tunisia, decide
 whether the period of five years should be extended.
 ---pagebreak---         (b)       Each Party shall ensure transparency in the area of state aid, inter alia by
        reporting annually to the other Party on the total amount and the distribution of the aid
        given and by providing, upon request, information on aid schemes. Upon request by
        one Party, the other Party shall provide information on particular individual cases of
        state aid.
5.      With regard to products referred to in Chapter II of Title II;
                the provisions of paragraph 1 (c) do not apply,
                any practices contrary to paragraph 1(a) should be assessed according to the
                criteria established by the Community on the basis of Articles 42 and 43 of the
                Treaty establishing the European Community, and in particular those
                established in Council Regulation No 26/62.
6.       If the Community or Tunisia considers that a particular practice is incompatible with
the terms of paragraph 1, and:
                is not adequately dealt with under the implementing rules referred to in
                paragraph 3, or
                 in the absence of such rules, and if such practice causes or threatens to cause
                serious prejudice to the interest of the other Party or material injury to its
                domestic industry, including its services industry,
it may take appropriate measures after consultation within the Association Committee or after
30 working days following referral to that Committee.
In the case of practices incompatible with paragraph 1(c) of this Article, such appropriate
measures may, where the General Agreement on Tariffs and Trade applies thereto, only be
adopted in accordance with the procedures and under the conditions laid down by the General
Agreement on Tariffs and Trade and any other relevant instrument negotiated under its
auspices which is applicable between the Parties.
7.      Notwithstanding any provisions to the contrary adopted in accordance with paragraph
3, the Parties shall exchange information taking into account the limitations imposed by the
requirements of professional and business secrecy.
                                          Article 37
The Member States and Tunisia shall progressively adjust, without affecting commitments
made under the GATT, any state monopolies of a commercial character so as to ensure that,
by the end of the fifth year following the entry into force of this Agreement, no
discrimination regarding the conditions under which goods are procured and marketed exists
between nationals of the Member States and of Tunisia. The Association Committee will be
informed about the measures adopted to implement this objective.
                                          Article 38
With regard to public enterprises and enterprises which have been granted special or exclusive
rights, the Association Council shall ensure, from the fifth year following the entry into force
of the Agreement, that no measure which disturbs trade between the Community and Tunisia
in a manner which runs counter to the interests of the Parties is adopted or retained. This
provision shall not impede the performance in fact or in law of the specific functions assigned
to those enterprises.
 ---pagebreak---                                           Article 39
1.      The Parties shall provide suitable and effective protection of intellectual, industrial and
commercial property rights, in line with the highest international standards. This shall
encompass effective means of enforcing such rights.
2.      Implementation of this Article and of Annex 7 shall be regularly assessed by the
Parties. If difficulties which affect trade arise in connection with intellectual, industrial and
commercial property rights, either Party may request urgent consultations to find mutually
satisfactory solutions.
                                          Article 40
1.      The Parties shall take appropriate steps to promote the use by Tunisia of Community
technical rules and European standards for industrial and agri-food products and certification
procedures.
2.      Using the principles set out in paragraph 1 as a basis, the Parties shall, when the
circumstances areright,conclude agreements for the mutual recognition of certification.
                                          Article 41
1.      The Parties shall take as their aim a reciprocal and gradual liberalization of public
procurement contracts.
2.      The Association Council shall take the steps necessary to implement paragraph 1.
 ---pagebreak---                                            TITLE V
                               ECONOMIC COOPERATION
                                           Article 42
                                           Objectives
1.       The Parties undertake to step up economic cooperation in their mutual interest and in
the spirit of partnership which is at the root of this Agreement.
2.       The aim of economic cooperation shall be to back Tunisia's own efforts to achieve
sustainable economic and social development.
                                           Article 43
                                             Scope
 1.      Cooperation shall be targeted first and foremost at areas of activity suffering the
effects of internal constraints and difficulties or affected by the process of liberalizing
Tunisia's economy as a whole, and more particularly by the liberalization of trade between
Tunisia and the Community.
2.       Similarly, cooperation shall focus on areas likely to bring the economies of the
Community and Tunisia closer together, particularly those which will generate growth and
employment.
3.       Cooperation shall foster economic integration within the Maghreb using any measures
 likely to further such relations within the region.
4.        Preservation of the environment and ecological balances shall constitute a central
component of the various fields of economic cooperation.
 5.       Where appropriate, the Parties shall determine by agreement other fields of economic
 cooperation.
                                           Article 44
                                            Methods
 Economic cooperation shall involve methods including:
 (a)      regular economic dialogue between the two Parties covering all aspects of
          macroeconomic policy;
 (b)      communication and exchanges of information;
 (c)      advice, use of the services of experts and training;
  (d)     joint ventures;
  (e)     assistance with technical, administrative and regulatory matters.
 ---pagebreak---                                            Article 45
                                      Regional coopération
In order to make the most of this Agreement, the Parties shall foster all activities which have a
regional impact or involve third countries, notably:
(a)     intra-regional trade within the Maghreb;
(b)     environmental matters;
(c)     the development of economic infrastructure;
(d)     research in science and technology;
(e)     cultural matters;
(f)     customs matters;
(g)     regional institutions and the establishment of common or harmonized programmes and
        policies.
                                           Article 46
                                     Education and training
The aim of cooperation shall be to:
(a) find ways to bring about a significant improvement in education and training,
        including vocational training;
(b)     place special emphasis on giving the female population access to education, including
        technical training, higher education and vocational training;
(c)     encourage the establishment of lasting links between specialist bodies on the Parties'
        territories in order to pool and exchange experience and methods.
                                            Article 47
                      Scientific, technical and technological cooperation
The aim of cooperation shall be to:
(a)     encourage the establishment of permanent links between the Parties' scientific
        communities, notably by means of:
                 providing Tunisia with access to Community research and technological
                 development programmes in accordance with Community rules governing non-
                 Community countries' involvement in such programmes; •
                 Tunisian participation in networks of decentralized cooperation;
                 promoting synergy in training and research;
(b)     improve Tunisia's research capabilities;
(c)     stimulate technological innovation and the transfer of new technology and know-how;
(d)     encourage all activities aimed at establishing synergy at regional level.
 ---pagebreak---                                            Article 48
                                          Environment -
The aim of cooperation shall be to prevent deterioration of the environment, to improve the
quality of the environment, to protect human health and to achieve rational use of natural
resources for sustainable development.
The Parties undertake to cooperate in areas including:
(a)     soil and water quality;
(b)     the consequences of development, particularly industrial development (especially
        safety of installations and waste);
(c)     monitoring and preventing pollution of the sea.
                                           Article 49
                                     Industrial cooperation
The aim of cooperation shall be to:
(a)     encourage cooperation between the Parties' economic operators, including cooperation
        in the context of access for Tunisia to Community business networks and decentralized
        cooperation networks;
(b)     back the effort to modernize and restructure Tunisia's public and private sector
        industry (including the agri-food industry);
(c)     foster an environment which favours private initiative, with the aim of stimulating and
        diversifying output for the domestic and export markets;
(d)     make the most of Tunisia's human resources and industrial potential through better use
        of policy in thefieldsof innovation and research and technological development;
(e)     facilitate access to credit to finance investment.
                                            Article 50
                            Promotion and protection of investment
The aim of cooperation shall be to create a favourable climate for flows of investment, and to
use the following in particular:
(a)     the establishment of harmonized and simplified procedures, co-investment machinery
        (especially to link small and medium-sized enterprises) and methods of identifying and
         providing information on investment opportunities;
(b)      the establishment, where appropriate, of a legal framework to promote investment,
         chiefly through the conclusion by Tunisia and the Member States of investment
         protection agreements and agreements preventing double taxation.
                                             -1^
 ---pagebreak---                                          Article 51
                 Cooperation in standardization and conformity assessment
The Parties shall cooperate in developing:
(a)    the use of Community rules in standardization, metrology, quality control and
       conformity assessment;
(b)    the updating of Tunisian laboratories, leading eventually to the conclusion of mutual
       recognition agreements for conformity assessment;
(c)    the bodies responsible for intellectual, industrial and commercial property and for
        standardization and quality in Tunisia,
                                         Article 52
                                Approximation of legislation
Cooperation shall be aimed at helping Tunisia to bring its legislation closer to that of the
Community in the areas covered by this Agreement.
                                         Article 53
                                     Financial services
The aim of cooperation shall be to achieve closer common rules and standards in areas
including the following:
(a)     bolstering and restructuring Tunisia'sfinancialsectors;
(b)     improving accounting, auditing, supervision and regulation of financial services and
        financial monitoring in Tunisia.
                                         Article 54
                                  Agriculture and fisheries
The aim of cooperation shall be to:
(a)     modernize and restructure agriculture and fisheries through methods including the
        modernization of infrastructure and equipment, the development of packaging and
        storage techniques and the improvement of private distribution and marketing chains;
(b)     diversify output and external markets;
(c)     achieve cooperation in health, plant health and growing techniques.
 ---pagebreak---                                         Article 55
                                        Transport
The aim of cooperation shall be to:
(a)    achieve the restructuring and modernization of road, rail, port and airport infrastructure
       of common interest, in correlation with major trans-European communication routes;
(b)    define and apply operating standards comparable to those found in the Community;
(c)    bring equipment up to Community standards, particularly where multimodal transport,
       containerization and transhipment are concerned;
(d)    gradually improve road transit and the management of airports, air traffic and railways.
                                        Article 56
                      Telecommunications and information technology
Cooperation shall focus on:
(a)    telecommunications in general;
(b)    standardization, conformity testing and certification for information technology and
       telecommunications;
(c)    dissemination of new information technologies, particularly in relation to networks
        and the interconnection of networks (ISDN - integrated services digital networks - and
        EDI - electronic data interchange);
(d)     stimulating research on and development of new communication and information
       technology facilities to develop the market in equipment, services and applications
        related to information technology and to communications, services and installations.
                                        Article 57
                                          Energy
Cooperation shall focus on:
 (a)    renewable energy;
 (b)    promoting the saving of energy;
 (c)    applied research relating to networks of databases linking the two Parties' economic
        and social operators;
 (d)    backing efforts to modernize and develop energy networks and the interconnection of
        such networks with Community networks.
                                         Article 58
                                          Tourism
 The aim of cooperation shall be to develop tourism, particularly with regard to:
 (a)     catering management and quality of service in the various fields connected with
         catering;
 (b)     development of marketing;
 (c)     promotion of tourism for young people.
 ---pagebreak---                                            Article 59
                                Cooperation in customs matters
1.      The aim of cooperation shall be to ensure fair trade and compliance with trade rules. It
        shall focus on:
         (a)    simplifying customs checks and procedures;
         (b)    the use of the Single Administrative Document and creating a link between the
                Community and Tunisian transit systems.
2.       Without prejudice to the other forms of cooperation provided for in this Agreement,
         and particularly those provided for in Articles 61 and 62, the Contracting Parties'
         administrative authorities shall provide mutual assistance in accordance with the terms
         of Protocol 5.'
                                           Article 60
                                     Cooperation in statistics
The aim of cooperation shall be to bring the methods used by the Parties closer together and to
put to use data on all areas covered by this Agreement for which statistics can be collected.
                                           Article 61
                                       Money laundering
1.       The Parties agree on the need to work towards and cooperate on preventing the use of
their financial systems to launder the proceeds of criminal activities in general and drug
trafficking in particular.
2.       Cooperation in this area shall include administrative and technical assistance with the
purpose of establishing suitable standards against money laundering equivalent to those
adopted by the Community and international forums this field, including the Financial Action
Task Force (FATF).
                                           Article 62
                              Combating drug use and trafficking
1.       The aim of cooperation shall be to:
         (a)     improve the effectiveness of policies and measures to prevent and combat the
                 production and supply of and trafficking in narcotics and psychotropic
                substances;
         (b)     eliminate illicit consumption of such products.
2.       The Parties shall together set out appropriate strategies and methods of cooperation, in
line with their own legislation, to attain these objectives. For any action which is not
conducted jointly, there shall be consultations and close coordination.
 ---pagebreak--- Such action may involve the appropriate public and private sector institutions and
international organizations, in collaboration with the government of Tunisia and the relevant
authorities in the Community and the Member States.
3.      Cooperation shall take the following forms in particular:
        (a)     the establishment or expansion of clinics/hostels and information centres for
                the treatment and rehabilitation of drug addicts;
        (b)     the implementation of prevention, information, training and epidemiological
                 research projects;
        (c)      the establishment of standards for preventing diversion of precursors and other
                 essential ingredients for the illicit manufacture of narcotics and psychotropic
                 substances which are equivalent to those adopted by the Community and the
                 appropriate international authorities, particularly the Chemicals Action Task
                 Force (CATF).
                                          Article 63
The two Parties shall together establish the procedures needed to achieve cooperation in the
fields covered bv this Title.
 ---pagebreak---                                           TITLE VI
             COOPERATION IN SOCIAL AND CULTURAL MATTERS
                                        CHAPTER 1
                                          WORKERS
                                          Article 64
1.      The treatment accorded by each Member State to workers of Tunisian nationality
employed in its territory shall be free from any discrimination based on nationality, as regards
working conditions, remuneration and dismissal, relative to its own nationals.
2.      All Tunisian workers allowed to undertake paid employment in the territory of a
Member State on a temporary basis shall be covered by the provisions of paragraph 1 with
regard to working conditions and remuneration.
3.      Tunisia shall accord the same treatment to workers who are nationals of a Member
State and employed in its territory.
                                          Article 65
1.      Subject to the provisions of the following paragraphs, workers of Tunisian nationality
and any members of their families living with them shall enjoy, in the field of social security,
treatment free from any discrimination based on nationality relative to nationals of the
Member States in which they are employed.
        The concept of social security shall cover the branches of social security dealing with
        sickness and maternity benefits, invalidity, old-age and survivors' benefits, industrial
        accident and occupational disease benefits and death, unemployment and family
        benefits.
        These provisions shall not, however, cause the other coordination rules provided for in
        Community legislation based on Article 51 of the EC Treaty to apply, except under the
        conditions set out in Article 67.
2.      All periods of insurance, employment or residence completed by such workers in the
various Member States shall be added together for the purpose of pensions and annuities in
respect of old age, invalidity and survivors' benefits and family, sickness and maternity
benefits and also for that of medical care for the workers and for members of their families
resident in the Community.
3.      The workers in question shall receive family allowances for members of their families
who are resident in the Community.
                                                ..»
 ---pagebreak--- 4.      The workers in question shall be able to transfer freely to Tunisia, at the rates applied
by virtue of the legislation of the debtor Member State or States, any pensions or annuities in
respect of old age, survivor status, industrial accident or occupational disease, or of invalidity
resulting from industrial accident or occupational disease, except in the case of special non-
contributory benefits.
5.       Tunisia shall accord to workers who are nationals of a Member State and employed in
its territory, and to the members of their families, treatment similar to that specified in
paragraphs 1, 3 and 4.
                                            Article 66
The provisions of this Chapter shall not apply to nationals of the Parties residing or working
illegally in the territory of their host countries.
                                            Article 67
 1.      Before the end of the first year following the entry into force of this Agreement, the
Association Council shall adopt provisions to implement the principles set out in Article 65.
2.       The Association Council shall adopt detailed rules for administrative cooperation
 providing the necessary management and monitoring guarantees for the application of the
 provisions referred to in paragraph 1.
                                            Article 68
 The provisions adopted by the Association Council in accordance with Article 67 shall not
 affect any rights or obligations arising from bilateral agreements linking Tunisia and the
 Member States where those agreements provide for more favourable treatment of nationals of
 Tunisia or of the Member States.
                                           CHAPTER 2
                               DIALOGUE IN SOCIAL MATTERS
                                             Article 69
  1.      The Parties shall conduct regular dialogue on any social matter which is of interest to
 them.
 2.       Such dialogue shall be used to find ways to achieve progress in the field of movement
 of workers and equal treatment and social integration for Tunisian and Community nationals
 residing legally in the territories of their host countries.
                                                -3«-
 ---pagebreak--- 3.       Dialogue shall notably cover all issues connected with:
         (a)     the living and working conditions of the migrant communities;
         (b)     migration;
         (c)     illegal immigration and the conditions governing the return of individuals who
                 are in breach of the legislation dealing with the right to stay and the right of
                 establishment in their host countries;
         (d)     schemes and programmes to encourage equal treatment between Tunisian and
                 Community nationals, mutual knowledge of cultures and civilizations, the
                 furthering of tolerance and the removal of discrimination.
                                          Article 70
   Dialogue on social matters shall be conducted at the same levels and in accordance with the
    same procedures as provided for in Title I of this Agreement,- which can itself provide a
                                    framework for that dialogue.
                                           CHAPITER 3
                            COOPERA TION IN THE SOCIAL FIELD
                                             Article 71
1. With a view to consolidating cooperation between the Parties in the social field, projects
and programmes shall be carried out in any area of interest to them.
Priority will be afforded to:
(a) reducing migratory pressure, notably by creating jobs and developing training in areas
      from which emigrants come;
(b) resettling those repatriated because of their illegal status under the legislation of the state
      in question;
(c) promoting the role of women in the economic and social development process through
     education and the media in step with Tunisian policy on the matter;
(d) bolstering and developing Tunisia's family planning and mother and child protection
      programmes;
(e) improving the social protection system;
(0 enhancing the health cover system;
(g) improving living conditions in poor, densely populated areas;
(h) implementing and financing exchange and leisure programmes for mixed groups of
      Tunisian and European young people residing in the Member States, with a view to
      promoting mutual knowledge of their respective cultures and fostering tolerance.
                                               3*-
 ---pagebreak---                                            Article 72
Cooperation schemes may be carried out in coordination with Member States and relevant
international organizations.
                                           Article 73
A working party shall be set up by the Association Council by the end of the first year
following the entry into force of this Agreement. It shall be responsible for the continuous and
regular evaluation of the implementation of Chapters 1 to 3.
                                          CHAPTER 4
                         COOPERA TION ON CULTURAL MA TTERS
                                           Article 74
 1. In order to boost mutual knowledge and understanding, taking account of activities
 already carried out, the Parties shall undertake - while respecting each other's culture - to
 provide a firmer footing for lasting cultural dialogue and to promote continuous cultural
 cooperation between them, without ruling out any field of activity.
 2. In putting together cooperation projects and programmes and carrying out joint activities,
 the Parties shall place special emphasis on young people, on written and audio-visual means
 of expression and communication, and on the protection of their heritage and the
 dissemination of culture.
  3. The Parties agree that cultural cooperation programmes already under way in the
 Community or in one or more of its Member States may be extended to Tunisia.
                                              TJS  -
 ---pagebreak---                                             TITLE VII
                                FINANCIAL COOPERATION
                                            Article 75
With a view to full attainment of the Agreement's objectives, financial cooperation shall be
implemented for Tunisia in line with the appropriate financial procedures and resources.
These procedures shall be adopted by mutual agreement between the Parties by means of the
most suitable instruments once the Agreement enters into force.
In addition to the areas covered by the Titles V and VI of this Agreement, cooperation shall
entail:
      facilitating reforms aimed at modernizing the economy;
      updating economic infrastructure;
      promoting private investment and job creation activities;
      taking into account the effects of the progressive introduction of a free trade area on the
     Tunisian economy ,in particular where the updating and restructuring of industry is
     concerned;
      flanking measures for policies implemented in the social sectors.
                                            Article 76
Within the framework of Community instruments intended to buttress structural adjustment
programmes in the Mediterranean countries - and in close coordination with the Tunisian
authorities and other contributors, in particular the international financial institutions - the
Community will examine suitable ways of supporting structural policies carried out by
Tunisia to restore financial equilibrium in all its key aspects and create an economic
environment conducive to boosting growth, while at the same time enhancing social welfare.
                                             Article 77
In order to ensure a coordinated approach to dealing with the exceptional macroeconomic and
 financial problems which could stem from the progressive implementation of the Agreement,
the Parties shall closely monitor the development of trade and financial relations between the
Community and Tunisia as part of the regular economic dialogue established under Title V.
                                                     ?4
 ---pagebreak---                                             TITLE VIII
                 INSTITUTIONAL, GENERAL AND FINAL PROVISIONS
                                               Article 78
An Association Council is hereby established which shall meet at ministerial level once a year and
when circumstances require, on the initiative of its Chairman and in accordance with the conditions
laid down in its rules of procedure.
It shall examine any major issues arising within the framework of this Agreement and any other
bilateral or international issues of mutual interest.
                                            Article 79
 1. The Association Council shall consist of the members of the Council of the European Union
and members of the Commission of the European Communities, on the one hand, and of members
of the Government of the Republic of Tunisia, on the other.
2. Members of the Association Council may arrange to be represented, in accordance with the
provisions laid down in its rules of procedure.
 3. The Association Council shall establish its rules of procedure.
 4. The Association Council shall be chaired in turn by a member of the Council of the European
Union and a member of the Government of the Republic of Tunisia in accordance with the
provisions laid down in its rules of procedure.
                                             Article 80
The Association Council shall, for the purpose of attaining the objectives of the Agreement, have
the power to take decisions in the cases provided for therein.
The decisions taken shall be binding on the Parties, which shall take the measures necessary to
implement the decisions taken. The Association Council may also make appropriate
recommendations.
It shall draw up its decisions and recommendations by agreement between the two Parties.
                                            Article 81
 1.      Subject to the powers of the Council, an Association Committee is hereby established
which shall be responsible for the implementation of the Agreement.
2.       The Association Council may delegate to the Association Committee, in full or in part, any
of its powers.
 ---pagebreak---                                              Article 82
1.      The Association Committee, which shall meet at the level of officials, shall consist of
representatives of members of the Council of the European Union and of members of the
Commission of the European Communities, on the one hand, and of representatives of the
Government of the Republic of Tunisia, on the other.
2.      The Association Committee shall establish its rules of procedure.
3.      The Association Committee shall be chaired in turn by a representative of the Presidency of
the Council of the European Union and by a representative of the Government of the Republic of
Tunisia.
The Association Committee shall normally meet alternately in the Community and in Tunisia.
                                             Article 83
 1.     The Association Committee shall have the power to take decisions for the management of
the Agreement as well as in those areas in which the Council has delegated its powers to it.
2.      It shall draw up its decisions by agreement between the Parties. These decisions shall be
binding on the Parties, which shall take the measures necessary to implement the decisions taken.
                                             Article 84
The Association Council may decide to set up any working group or body necessary for the
implementation of the Agreement.
                                             Article 85
The Association Council shall take all appropriate measures to facilitate cooperation and contacts
between the European Parliament and the Chamber of Deputies of the Republic of Tunisia, and
between the Economic and Social Committee of the Community and the Economic and Social
Council of the Republic of Tunisia.
                                           Article 86
 1. Either Party may refer to the Association Council any dispute relating to the application or
 interpretation of this Agreement.
 2. The Association Council may settle the dispute by means of a decision.
 3. Each Party shall be bound to take the measures involved in carrying out the decision referred to
 in paragraph 2.
 ---pagebreak--- 4. In the event of it not being possible to settle the dispute in accordance with paragraph 2, either.
Party may notify the other of the appointment of an arbitrator; the other Party must then appoint a
second arbitrator within two months. For the application of this procedure, the Community and the
Member States shall be deemed to be one Party to the dispute.
The Association Council shall appoint a third arbitrator.
The arbitrators' decisions shall be taken by majority vote.
Each party to the dispute must take the steps required to implement the decision of the arbitrators.
                                            Article 87
Nothing in the Agreement shall prevent a Contracting Party from taking any measures:
(a) which it considers necessary to prevent the disclosure of information contrary to its essential
security interests;
(b) which relate to the production of, or trade in, arms, munitions or war materials or to research,
development or production indispensable for defence purposes, provided that such measures do not
impair the conditions of competition in respect of products not intended for specifically military
purposes;
(c) which it considers essential to its own security in the event of serious internal disturbances
affecting the maintenance of law and order, in time of war or serious international tension
constituting threat of war or in order to carry out obligations it has accepted for the purpose of
maintaining peace and international security.
                                            Article 88
     In the fields covered by this Agreement, and without prejudice to any special        provisions
contained therein:
- the arrangements applied by the Republic of Tunisia in respect of the Community shall not give
rise to any discrimination between the Member States, their nationals, or their companies or firms,
- the arrangements applied by the Community in respect of the Republic of Tunisia shall not give
rise to any discrimination between Tunisian nationals or its companies or firms.
                                            Article 89
Nothing in the Agreement shall have the effect of:
         extending the fiscal advantages granted by either Party in any international agreement or
         arrangement by which it is bound;
                                                *\.
 ---pagebreak---           preventing the adoption or application by either Party of any measure aimed at preventing
          fraud or the evasion of taxes;
          opposing the right of either Party to apply the relevant provisions of its tax legislation to
          taxpayers who are not in an identical situation as regards their place of residence.
                                                Article 90
 1.       The Parties shall take any general or specific measures required to fulfil their obligations
 under the Agreement. They shall see to it that the objectives set out in the Agreement are attained.
 2.       If either Party considers that the. other Party has failed to fulfil an obligation under the
 Agreement, it may take appropriate measures. Before so doing, except in cases of special urgency,
 it shall supply the Association Council with all the relevant information required for a thorough
 examination of the situation with a view to seeking a solution acceptable to the Parties.
 In the selection of measures, priority must be given to those which least disturb the functioning of
 the Agreement. These measures shall be notified immediately to the Association Council and shall
 be the subject of consultations within the Association Council if the other Party so requests.
                                                Article 91
 Protocols 1 to 5, Annexes 1 to 7 and the declarations shall form an integral part of the Agreement.
                                                Article 92
 For the purposes of this Agreement, "Parties" shall mean, on the one hand, the Community or the
.Member States, or the Community and its Member States, in accordance with their respective
 powers, and Tunisia, on the other.
                                                Article 93
 This Agreement shall be concluded for an unlimited period.
 Either Party may denounce this Agreement by notifying the other Party. The Agreement shall
 cease to apply six months after the date of such notification.
                                                Article 94
 This Agreement shall apply, on the one hand, to the territories in which the Treaties establishing
 the European Community and the European Coal And Steel Community are applied and under the
 conditions laid down in those Treaties and, on the other, to the territory of the Republic of Tunisia.
 ---pagebreak---                                                 Article 95
    This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French, German,
    Greek, Italian, Portuguese, Spanish, Swedish and Arabic languages, each of these texts being
    equally authentic.
                                              Article 96
4 • The Agreement shall be approved by the Contracting Parties in accordance with their          own
    procedures.
    It shall enter into force on the first day of the second month following the date on which the
    Contracting Parties notify each other that the procedures referred to in the first paragraph have
    been completed.
Z- Upon its entry into force, the Agreement shall replace the Cooperation Agreement between the
    European Community and the Republic of Tunisia and the Agreement between the Member States
    of the European Coal and Steel Community and the Republic of Tunisia, signed in Tunis on 25
    April 1976.
                                                 n
 ---pagebreak---                                  ANNEX 1
                    Products referred to in Article 10(1)
CN code                                         Description
0403        Buttermilk, curdled milk and cream, yogurt, képhir and other fermented or
            acidified milk and cream, whether or not concentrated or containing added
            sugar or other sweetening matter or flavoured or containing added fruit, nuts or
            cocoa :
0403 10 51  — Yoghurt, flavoured or containing added fruit, nuts or cocoa :
            — not exceeding 1.5%
0403 10 53  — exceeding 1.5%but not exceeding 27%
0403 10 59  — exceeding 27%
            — other, of a milk fat content by weight:
0403 10 91
            — not exceeding 3%
0403 10 93
            — exceeding 3% but not exceeding 6%
0403 10 99
            — exceeding 6%
0403 90 71  — Other, flavoured or containing added fruit, nuts or cocoa :
            — in powder, granules or other solid forms, of a milk fat content, by weight :
            — not exceeding 1,5 %
0403 90 73
0403 90 79  — exceeding 1,5% but not exceeding 27%
            — exceeding 27%
0403 90 91  — other, of a milk fat content by weight:
0403 90 93  — not exceeding 3 %
0403 90 99  — exceeding 3 % but not exceeding 6 %
            — exceeding 6%
0710 40 00  Sweet corn, uncooked or cooked by steaming or boiling in water, frozen :
0711 90 30  Sweet corn, provisionally preserved (for example, by sulphur dioxide gas, in
            brine, in sulphur water or in other preservative solutions), but unsuitable in
            that state for immediate consumption
 1517       Margarine; edible mixtures or preparations of animal or vegetable fats or oils
            or of fractions of different fats or oils of this chapter, other than edible fats or
            oils or their fractions of heading No 1516 :
 1517 10 10  - Margarine, excluding liquid margarine, containing more than 10% but not
             more than 15% by weight of milk fats
 1517 90 10  - other, containing more than 10% but not more than 15% by weight of milk
             fats
 1702 50 00  Chemically pure fructose
 1704        Sugar confectionery (including white chocolate), not containing cocoa, except
             liquorice extract containing more than 10% by weight of sucrose but not
             containing other added substances, of CN code 1704 90 10
 1704 10 11  — Chewing-gum, whether or not sugar-coated:
             ~ Containing less than 60% by weight of sucrose (including invert sugar
                  expressed as sucrose):
             — in strips
 1704 10 19  — other
              — Containing 60% or more by weight of sucrose (including invert sugar
                  expressed as sucrose):
 1704 10 91   — in sirips
 1704 10 99   — oilier
 ---pagebreak--- CN code                                        Description
1704 90 30  - White chocolate
            - other:
1704 90 51  -   Pastes, including marzipan, in immediate packings of a net content of 1 kg
                or more
1704 90 55  — Throat pastilles and cough drops
1704 90 61  — Sugar coated (panned) goods
            — Other:
1704 90 65  — Gum confectionery and jelly confectionery including fruit pastes in the form
                of sugar confectionery
1704 90 71  ~ Boiled sweets, whether or not filled
1704 90 75  — Toffees, caramels and similar sweets
            — other:
1704 90 81  — Compressed tablets
1704 90 99  — other
1806        Chocolate and other food preparations containing cocoa:
1806 10 15  ~ Containing no sucrose or containing less than 5% by weight of sucrose
                (including invert sugar expressed as sucrose) or isoglucose expressed as
                sucrose
1806 10 20  ~ Containing 5% or more but less than 65% by weight of sucrose (including
                invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 10 30  — Containing 65% or more but less than 80% by weight of sucrose (including
                invert sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 10 90  — Containing 80% or more by weight of sucrose (including invert sugar
                expressed as sucrose) or isoglucose expressed as sucrose
 1806 20 10 — Other preparations in blocks, slabs or bars weighing more than 2 kg or in
                liquid, paste, powder, granular or other bulk form in containers or
                immediate packing of a content exceeding 2 kg:
             ~ containing 31% or more by weight of cocoa butter or containing a
                combined weight of 31% or more of cocoa butter and milk fat
 1806 20 30  ~ Containing a combined weight of 25 % or more, but less than 31 %, of
                cocoa butter and milk fat
             — other:
 1806 20 50  — containing 18% or more by weight of cocoa butter
 1806 20 70  ~ chocolate milk crumb
 1806 20 80  ~ chocolate flavour coating
 1806 20 95  — other
             — other, in blocks, slabs or bars:
 1806 31 00  — filled
 1806 32 10  — not filled:
             — with added cereal, fruit or nuts
 1806 32 90  ~ other
 1806 90 11  — other:
             — Chocolate and chocolate products:
             ~ Chocolates, whether or not filled:
              — containing alcohol
 1806 90 19   — other
              — other:
 1806 90 31   — filled
 ---pagebreak--- CN code                                         Description
1806 90 39  - not filled       ""                                                           "
1806 90 50  -    Sugar confectionery and substitutes therefor made from sugar substitution
                products, containing cocoa:
1806 90 60  - Spreads containing cocoa
1806 90 70  - Preparations containing cocoa for making beverages
1806 90 90  -Other
1901        Malt extract; food preparations of flour, meal, starch or malt extract, not
            containing cocoa powder or containing cocoa powder in a proportion by weight
            of less than 50%, not elsewhere specified or included; food preparations of
            goods of heading Nos 0401 to 0404, not containing cocoa powder or containing
            cocoa powder in a proportion by weight of less than 10%, not elsewhere
            specified or included
1901 10     - Preparations for infant use, put up for retail sale
1901 20     - Mixes and doughs for the preparation of bakers' wares of heading n* 1905
1901 90 11  - Malt extract:
            — with a dry extract content of 90% or more by weight
1901 90 19  - other
1901 90 99  - other
1902        Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20
            30; couscous, whether or not cooked
1902 11     - Uncooked pasta, not stuffed or otherwise prepared:
            — containing eggs
1902 19 10  — not containing flour or common wheat semolina
1902 19 90  — other
1902 20 91  - Stuffed pasta, whether or not cooked or otherwise prepared:
            — cooked
1902 20 99  -- other
1902 30 10  - other pasta:
            — dried
1902 30 90  -- other
1902 40 10  - Couscous:
            — unprepared
1902 40 90  - other
1903 00 00  Tapioca and substitutes therefor prepared from starch, in the form of flakes,
            grains, pearls, sittings or similar forms
1904        Prepared foods obtained by the swelling or roasting of cereals or cereal
            products (for example, corn flakes); cereals, other than maize (corn), in grain
            form, pre-cooked or otherwise prepared:
1904 10 10  - Prepared foods obtained by the swelling or roasting of cereals or cereal
            products:
             — obtained from maize
 1904 10 30  ~ obtained from rice
 1904 10 90  -- other
 1904 90 10  - other:
             — rice
 1904 90 90  -- other
                                           Q  ^
 ---pagebreak--- CN code                                        Description
1905        Bread, pastry, cakes, biscuits and other bakers' wares, whether or not
            containing cocoa; communion wafers, empty cachets of a kind suitable for
            pharmaceutical use, sealing wafers, rice paper and similar products :
1905 10 00  — Crispbread
1905 20 10  — Gingerbread and the like:
            — containing less than 30% by weight of sucrose (including invert sugar
               expressed as sucrose)
1905 20 30  — Containing 30% or more but less than 50% by weight of sucrose (including
               invert sugar expressed as sucrose)
1905 20 90  — Containing 50% or more by weight of sucrose (including invert sugar
               expressed as sucrose)
1905 30 11  — Sweet biscuits; waffles and wafers:
            — Completely or partially coated or covered with chocolate or other
               preparations containing cocoa:
            — in immediate packings of a net content not exceeding 85g
1905 30 19  — other
            — other:
            — sweet biscuits
1905 30 30  — containing 8 % or more by weight of milk fats
            — other
1905 30 51        sandwich biscuits
1905 30 59        other
            « waffles and wafers
 1905 30 91 — salted, whether or not filled
 1905 30 99  — other
 1905 40 10  — Rusks, toasted bread and similar toasted products:
             — rusks
 1905 40 90
             ~ other
 1905 90 10
             ~ Matzos
 1905 90 20  ~ Communion wafers, empty cachets of a kind suitable for pharmaceutical
                use, sealing wafers, rice paper and similar products :
             — other:
 1905 90 30  — Bread, not containing added honey, eggs, cheese or fruit, and containing
                  by weight in the dry matter state not more than 5 % of sugars and not
                   more than 5 % of fat
 1905 90 40  — waffles and wafers with a water content not exceeding 10% by weight
 1905 90 45  — Biscuits
 1905 90 55  — Extruded or expanded products, savoury or salted
             — other:
 1905 90 60  — with added sweetening matter
 1905 90 90  — other:
 2001 90 30  Sweet corn {Zea Mays var. saccharata) prepared or preserved by vinegar or
             acetic acid
 2001 90 40  Yams, sweet potatoes and similar edible parts of plants containing 5% by
             weight or more of starch, prepared or preserved by vinegar or acetic acid
 2004 10 91  Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise
             than by vinegar or acetic acid, frozen
 2004 90 10  Sweet corn {Zea Mays var. saccharaia) prepared or preserved oiherwise than
             bv vineear or acelic acid, frozen
                                      «40
 ---pagebreak--- CN code                                       Description
2005 20 10 Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise
           than by vinegar or acetic acid, not frozen
2005 80 00 Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than
           by vinegar or acetic acid, not frozen
2008 92 45 Preparation of the Mûsli type based on unroasted cereal flakes
2008 99 85 Maize (corn) other than sweet corn (Zea mays var. saccharata) otherwise
           prepared or preserved, not containing added sugar or spirit
2008 99 91 Yams, sweet potatoes and similar edible parts of plants containing 5% by
           weight or more of starch, otherwise prepared or preserved, not containing
           added sugar or spirit
2101 10 98 Preparations based on coffee or on coffee extracts, essences or concentrates
           - other
2101 20 98 Extracts, essences and concentrates of tea or maté and preparations with a basis
           of these extracts, essences and concentrates, or with a basis of tea or maté
           - other
2101 30 19 Roasted coffee substitutes other than roasted chicory
2101 30 99 Extracts, essences and concentrates of roasted coffee substitutes other than
           roasted chicory
2102 10 31 - Bakers' yeast
2102 10 39 - other
2105       Ice cream and other edible ice, whether or not containing cocoa
2105 00 10 - containing no milk fats or containing less than 3% by weight of such fats
           - containing by weight of milk fats:
2105 00 91 - 3% or more but less than 7%
2105 00 99 ~ 1% or more
2106       Food preparations not elsewhere specified or included
2106 10 80 - other
2106 90 10 - Cheese fondues
           - Flavoured or coloured sugar syrups:
2106 90 98 - other
2202 90 91 Non-alcoholic beverages, not including fruit or vegetable juices of CN code
           2009, containing products of CN codes 0401 to 0404 or fats obtained from
           products of CN codes 0401 to 0404
2202 90 95 - other, containing by weight of fat obtained from products of CN codes 0401
              to 0404
           -- 0,2% or more but less than 2%
2202 90 99 - 2% or more
2905 43 00 Mannitol
2905 44    D-Glucitol (sorbitol)
2904 44 11 - in aqueous solution:
           - containing 2% or less by weight of D-mannitol, calculated on the D-glucitol
               content
2905 44 19 - other
                other:
2905 44 91 — containing 2% or less by weight of D-marmitol, calculated on the D-glucitol
               content
2905 44 99 - other
                                   ?(
 ---pagebreak--- CN code                                         Description
3501         Casein, caseinates and other casein derivatives
3505 10      Dextrins and other modified starches, except esterified and etherified starches
             of CN code 3505 10 50
3505 10      - Dextrins and other modified starches:
3505 10 10   - Dextrins
             — other modified starches
3505 10 90   — other
3505 20      Glues based on starches, or on dextrins or other modified starches
3809 10      Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs
             and other products and preparations (for example, dressings and mordants), of
             a kind used in the textile, paper, leather or like industries, not elsewhere
             specified or included
3823 60      Sorbitol other than that of CN code 2905 44
3823 60 11   - in aqueous solution:
             — containing 2% or less by weight of D-mannitol, calculated on the D-glucitol
                content
3823 60 19   - other
             — other:
3823 60 91   -- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol
                content
3823 60 99 —    other
 ---pagebreak---                                             ANNEX 2
                               Products referred to in Article 10(2)
                                              List 1 *
  CN CODE      DESCRIPTION                                                     QUOTAS
                                                                               (tonnes)
 1519          Industrial monocarboxylic fatty acids; acid oils from refining;  3 480
 1519 11 00    industrial fatty alcohols
 1519 12 00
 1519 13 00
 1519 19 10
 1519 19 30
 1519 19 90
 1519 20 0 0 '
 1520          Glycerol (glycerine), whether or not pure; glycerol waters and     154
 1520 10 00    glycerol lyes
 1520 90 00
 1704          Sugar confectionery (including white chocolate), not containing    186
 1704 10 11    cocoa
 1704 10 19
 1704 10 91
 1704 10 99
 1704 90 10
> 1704 90 30
 1704 90 51
 1704 90 55
 1704 90 61
 1704 90 65
 1704 90 71
 1704 90 75
 1704 90 81
 1704 90 99
 1803          Cocoa paste, whether or not defatted                               100
 18 03 10
 18 03 20
 1805          Cocoa powder, not containing added sugar or other sweetening       431
               matter
                                               ua
 ---pagebreak---  CN CODE    DESCRIPTION                                                         QUOTAS
                                                                                (tonnes)
1806        Chocolate and other food preparations containing cocoa                 180
1806 10 15
1806 10 20
1806 10 30
1806 10 90
1806 20 10
1806 20 30
1806 20 50
1806 20 70.
1806 20 80
1806 20 95
1806 31 00
1806 32 10
1806 32 90
1806 90  11
1806 90  19
1806 90  31
1806 90  39
1806 90  50
1806 90  60
1806 90  70
1806 90  90
1901        Malt extract; food preparations of flour, meal, starch or malt         762
            extract, not containing cocoa powder or containing cocoa powder in
            a proportion by weight of less than 50%, not elsewhere specified or
            included;
            food preparations of goods of heading Nos 0401 to 0404, not
            containing cocoa powder or containing cocoa powder in a proportion
            by weight of less than 10%, not elsewhere specified or included;
1901  10 00
1901 20  00
1901 90  11
1901 90  19
1901 90  91
1901 90  99
2106        Food preparations not elsewhere specified or included;                 370
2106  10 20
2106  10 80
2106 90  10
2106 90  92
2106 90  98
2203        Beer made from malt                                                    255
                                              m
 ---pagebreak---    CN CODE          DESCRIPTION                                                                    QUOTAS
                                                                                                    (tonnes)
  2208              Undenatured ethyl alcohol of an alcoholic strength by volume of less               532
  2208 20          than 80% vol; spirits, liqueurs and other spirituous beverages;
  2208 30          compound alcoholic preparations of a kind used for the manufacture
  2208 40          of beverages
  2208 50
  2208 90  19
  2208 90  31
  2208 90  33
  2208 90  41
  2208 90  45
  2208 90  48
  2208 90   52
  2208 90  58
  2208 90  65
  2208 90   69
  2208 90  73
  2208 90  79
  2402              Cigars                                                                             493
  2402  10 00
  2402  20  10
  2402  20 90
  2402  90 00
  2915 90           Other carboxylic acids                                                             153
  35 05         \   Dextrins and other modified starches; glues based on starches, or on              1398
  35 05  10 10      dextrins or other modified starches
  35 05  10 90
  35 05  20 10
  35 05  20 30
  35 05  20 50
  35 05  20 90
  38 09             Finishing agents, dye carriers to accelerate the dyeing or fixing of               990
  38 09  10  10     dyestuffs
  38 09  10  30
  38 09  10  50
  38 09  10  90
*: Products for which Tunisia will maintain the level of customs charges prevailing on 1.1.95 for four
   years, within the tariff quotas shown, in accordance with the first subparagraph of Article 10(3).
   In accordance with the second subparagraph of Article 10(3), during the elimination of the industrial
   component of the duties pursuant to Article 10(4), the level of the duties to be applied in respect of the
   products for which the tariff quotas are to be abolished may not be higher than the level of the duties
   in force on 1 Januarv 1995.
                                                     uÇ
 ---pagebreak---                                      List 2
CN CODE     I                                   DESCRIPTION
0710 40 00    Sweet corn, uncooked or cooked by steaming or boiling in water, frozen
0711 90 30    Sweet corn, provisionally preserved (for example, by sulphur dioxide gas, in
              brine, in sulphur water or in other preservative solutions), but unsuitable in
              that state for immediate consumption
1702 50 00    Chemically pure fructose
1903          Tapioca and substitutes therefor prepared from starch, in the form of flakes,
              grains, pearls, sittings or similar forms
2001 90 30    Sweet corn (Zea Mays var. saccharata) prepared or preserved by vinegar or
              acetic acid
2001 90 40    Yams, sweet potatoes and similar edible parts of plants containing 5% by
              weight or more of starch, prepared or preserved by vinegar or acetic acid
2004 10 91     Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise
              than by vinegar or acetic acid, frozen
2004 90 10     Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than
              by vinegar or acetic acid, frozen
 2005 20 10    Potatoes in the form of flour, peal or flakes, prepared or preserved otherwise
               than by vinegar or acetic acid, not frozen
 2005 80 00    Sweet corn (Zea Mays var. saccharata) prepared or preserved otherwise than
               by vinegar or acetic acid, not frozen
 2008 92 45    Preparation of the Miisli type based on unroasted cereal flakes
 2008 99 85    Maize (corn) other than sweet corn (Zea mays var. saccharata) otherwise
               prepared or preserved, not containing added sugar or spirit
 2008 99 91    Yams, sweet potatoes and similar edible parts of plants containing 5% by
               weight or more of starch, otherwise prepared or preserved, not containing
               added sugar or spirit
                                         ujt,
 ---pagebreak--- CN CODE      I                                 DESCRIPTION                                  ~~j
2101 10 98     Preparations based on coffee or on coffee extracts, essences or concentrates
               — other
2101 20 98     Extracts, essences and concentrates of tea or maté and preparations with a basis
               of these extracts, essences and concentrates, or with a basis of tea or maté
               — other
2101 30 19 ~   Roasted coffee substitutes other than roasted chicory
2101 30 99     Extracts, essences and concentrates of roasted coffee substitutes other than
               roasted chicory
2905 43 00     Mannitol
2905 44        D-Glucitol (sorbitol)
2904 44 11     - in aqueous solution:
               -- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol
                  content
2905 44 19     ~ other
               — other:
2905 44 91     — containing 2% or less by weight of D-mannitol, calculated on the D-glucitol
                  content
2905 44 99     - other
Ex 3501        Casein, caseinates and other casein derivatives
3823 60        Sorbitol other than that of CN code 2905 44
3823 60 11     - in aqueous solution:
               — containing 2% or less by weight of D-mannitol, calculated on the D-glucitol
                  content
3823 60 19     -- other
               — other:
3823 60 91     -- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol
                  content
3823 60 99   — other
                                    Hh
 ---pagebreak---                                       List 3
CN CODE     I DESCRIPTION
ex 1517       Margarine; edible mixtures or preparations of animal or vegetable fats or oils
              or of fractions of different fats or oils of this chapter, other than edible fats or
              oils or their fractions of heading No 1516 :
15171010      - Margarine, excluding liquid margarine, containing more than 10% but not
              more than 15% by weight of milk fats
1517 90 10    - other, containing more than 10% but not more than 15% by weight of milk
              fats
1904          Prepared foods obtained by the swelling or roasting of cereals or cereal
              products (for example, corn flakes); cereals, other than maize (corn), in grain
              form, pre-cooked or otherwise prepared:
1904 10 10    - Prepared foods obtained by the swelling or roasting of cereals or cereal
              products:
              ~ obtained from maize
 1904 10 30   ~ obtained from rice
 1904 10 90   ~ other
 1904 90 10   - other:
              - rice
 1904 90 90   -- other
2105          Ice cream and other edible ice, whether or not containing cocoa
2105 00 10    - containing no milk fats or containing Içss than 3% by weight of such fats
              - containing by weight of milk fats:
2105 00 91    - - 3 % or more but less than 7%
2105 00 99    - - 7 % or more
2202 90 91    Non-alcoholic beverages, not including fruit or vegetable juices of CN code
              2009, containing products of CN codes 0401 to 0404 or fats obtained from
              products of CN codes 0401 to 0404
2202 90 95    - other, containing by weight of fat obtained from products of CN codes 0401
                   to 0404
              - 0,2% or more but less than 2%
 2202 90 99   - 2% or more
                                       ..(7
 ---pagebreak---                              ANNEX 3
Tariff    Tariff Tariff   Tariff     Tariff  Tariff  Tariff
   No       No     No       No         No      No      No
,0505100 2513290 2613100 2714109    2821100 2832100 2841900
 0505900 2514000 2613900 2714909    2821200 2832200 2842100
 1302120 2516110 2614000 2715002    2823000 2832300 2842901
 1302130 2516120 2615100 2715009    2824100 2833110 2842909
 1302140 2516210 2615900 2801100    2824200 2833190 2844400
 1302190 2516220 2616100 2801200    2824900 2833210 2846100
 1302200 2517100 2616900 2801300    2825100 2833220 2846900
 1302310 2517200 2617100 2802000    2825200 2833230 2847000
 1505100 2517300 2617900 2803000    2825300 2833240 2848100
 1505900 2517410 2618000 2804100    2825400 2833250 2848900
 1515601 2517490 2619000 2804210    2825500 2833260 2849100
 1515609 2518100 2620110 2804290    2825600 2833270 2849200
 1516200 2518200 2620190 2804300    2825700 2833290 2849900
 1522000 2518300 2620200 2804400    2825800 2833300 2850000
 1702909 2519100 2620300 2804500    2825909 2833400 2851001
 1804000 2519900 2620400 2804610    2826110 2834220 2851002
 2001909 2520100 2621000 2804690    2826120 2835100 2851009
 2101200 2521000 2701110 2804800    2826190 2835210 2901100
 2101300 2523300 2701120 2804900    2826200 2835220 2901210
 2103301 2524000 2701190 2805110    2826300 2835230 2901220
 2106100 2525100 2701200 2805190    2826900 2835249 2901230
 2106900 2525200 2702100 2805210    2827100 2835260 2901240
 2403100 2525300 2702200 2805220    2827200 2835290 2901290
 2403910 2526100 2703000 2805300    2827310 2835390 2902110
 2403990 2526200 2704001 2809100    2827320 2836100 2902190
 2501001 2527000 2704002 2810000    2827330 2836200 2902200
 2501009 2528100 2705000 2811110    2827340 2836300 2902300
 2502000 2528900 2706000 2811210    2827350 2836409 2902410
 2504100 2529100 2707101 2811220    2827360 2836500 2902420
 2504900 2529210 2707109 2811230    2827370 2836600 2902430
 2505100 2529220 2707201 2812100    2827380 2836700 2902440
 2505900 2529300 2707209 2812900    2827390 2836910 2902500
 2506100 2530100 2707301 2813100    2827410 2836920 2902600
 2506210 2530200 2707309 2813900    2827490 2836930 2902700
 2506290 2530300 2707401 2814100    2827510 2836990 2903110
 2507001 2530900 2707409 2814200    2827590 2839110 2903120
 2507002 2601110 2707501 2815110    2827600 2839190 2903130
 2508100 2601120 2707509 2815120    2828100 2839200 2903140
 2508200 2601200 2707600 2815201    2828901 2839900 2903150
 2508300 2602000 2707910 2815202    2828902 2840110 2903160
 2508401 2603000 2707990 2815300    2828909 2840190 2903190
 2508409 2604000 2708100 2816100    2829110 2840200 2903210
 2508500 2605000 2708200 2816200    2829190 2840300 2903220
 2508600 2606000 2709009 2816300    2829900 2841100 2903230
 2508700 2607000 2712109 2817000    2830100 2841200 2903510
 2509000 2608000 2712209 2818100    2830200 2841300 2903590
 2511200 2609000 2712909 2818200    2830300 2841400 2903610
 2512000 2610000 2713119 2818300    2830901 2841500 2903621
 2513110 2611000 2713129 2819100    2830909 2841600 2903690
 2513190 2612100 2713909 2820100    2831100 2841700 2904200
 2513210 2612200 2714108 2820900    2831900 2841800 2904900
 ---pagebreak--- Tariff No    Tariff No   Tariff No   Tariff No  Tariff No   Tariff N o  Tariff No
   2905110     2909600     2915700    2921300     2933110     3004399     3204170
   2905120     2910100     2915900    2921410     2933190     3004401     3204190.
   2905130     2910200     2916110    2921420     2933210     3004409     3204200
   2905140     2910300     2916120    2921430     2933290     3004501     3204900
   2905150     2910900     2916130    2921440     2933310     3004509     3205000
   2905160     2911000     2916140    2921450     2933390     3004901     3206100
   2905170     2912110     2916150    2921490     2933400     3004909     3206200
   2905190     2912120     2916190    2921510     2933510     3006200     3206300
   2905210     2912130     2916200    2921590     2933590     3006300     3206410
   2905220     2912190     2916310     2922110    2933610     3006400     3206420
   2905290     2912210     2916320     2922120    2933690     3006500     3206430
   2905310     2912290     2916330     2922130    2933710     3101000     3206490
   2905320     2912300     2916390     2922190    2933790     3102100     3206500
   2905390     2912410     2917110     2922210    2933900     3102210     3207100
   2905410     2912420     2917120     2922220    2934100     3102290     3207200
   2905420     2912490     2917130     2922290    2934200     3102300     3207300
   2905430     2912500     2917140     2922300    2934300     3102400     3207400
   2905440     2912600     2917190     2922410    2934901     3102500     3212100
   2905490     2913000     2917200     2922420    2934909     3102600     3212901
   2905500     2914110     2917310     2922490    2935000     3102700     3213100
   2906110     2914120     2917320     2922500    2940000     3102800     3213900
    2906120    2914130     2917330     2923100    3001100     3102900     3214900
    2906130    2914190     2917340     2923200    3001200     3103100     3215901
    2906140    2914210     2917350     2923900    3001901     3103200     3215902
    2906190    2914220     2917360     2924100    3001909    . 3103900    3215909
    2906210     2914230    2917370     2924210    3002100     3104100     3301110
    2906290    2914290      2917390    2924290    3002200     3104200     3301120
    2907110     2914300     2918110    2925110     3002310     3104300    3301130
    2907120     2914410     2918120    2925190     3002390     3104900    3301140
    2907130     2914490     2918130    2925200     3002900     3105100     3301190
    2907140     2914500     2918140    2926100     3003101     3105200     3301210
    2907150     2914610     2918150    2926200     3003109     3105300     3301220
    2907190     2914690     2918160    2926900     3003201     3105400     3301230
    2907210     2914700     2918170     2927000    3003209     3105510     3301240
    2907220     2915110     2918190    2928000     3003311     3105590     3301250
    2907230     2915120     2918210     2929100    3003319     3105600     3301260
    2907290     2915130     2918220     2929900    3003391     3105901     3301291 |
    2907300     2915210     2918230     2930100    3003399     3105909     3301299 !
    2908100     2915220     2918290     2930200    3003401     3201100     3301300
    2908200     2915230     2918300     2930300    3003409     3201200     3301901
    2908900     2915240     2918900     2930400    3003901     3201300     3301902
    2909110     2915290     2919000     2930900    3003909     3201900     3301903
    2909190     2915310     2920100     2931002    3004101     3202100     3302900
    2909200     2915320     2920901     2931009    3004109     3202900     3401111
     2909300    2915330     2920909     2932110    3004201     3203000     3402120
     2909410    2915340     2921110     2932130    3004209     3204110     3402130
     2909420    2915350     2921120     2932190    3004311      3204120     3402191
     2909430     2915390    2921190     2932210     3004319     3204130     3403111
     2909440     2915400     2921210    2932290     3004321     3204140     3403119
     2909490     2915500     2921220    2932901     3004329     3204150     3403191
     2909500     2915600     2921290    2932909     3004391     3204160     3403199
 ---pagebreak--- Tariff N o  Tariff No Tariff No  Tariff No  Tariff No Tariff No  Tariff N o
   3403910    3702950   3821000    3909109   40028CKT   4103100   4702000
   3403990    3703100   3822000    3909201   4002910    4103200    4703110
   3404100    3703200   3823100    3909209   4002990    4103900    4703190
   3404200    3703900   3823200    3909301   4003000    4104101    4703210
   3404900    3705100   3823300    3909309   4004000    4104102    4703290
   3405200    3705200   3823400    3909401   4005100    4104221    4704110
   3405300    3705900   3823500    3909409   4005200    4104291    4704190
   3405400    3707100   3823600    3909501   4005910    4104311    4704210
   3405901    3707900   3823901    3909509   4005990    4104391    4704290
   3405909    3801100   3823902    3910001   4006100    4105121    4705000
   3407001    3801200   3823903    3910009   4006900    4105201    4706100
   3407002    3801300   3901100    3911100   4007000    4106121    4706910
   3407009    3801900   3901200    3911900   4009201    4106201    4706920
   3501100    3802100   3901300    3912110   4009209    4107210    4706990
   3501900    3802900   3901901    3912120   4009301    4107290    4801000
   3502100    3803000   3901909    3912200   4009309    4107900    4802200
   3502900    3804001   3902200    3912310   4009401    4111000    4802300
   3503001    3804009   3902300    3912390   4009409    4204001    4802400
   3503009    3805100   3902901    3912900   4009501    4204009    4805400
   3504000    3805200   3902909    3913100   4009509    4401100    4811391
   3505100    3805900   3903110    3913900   4010101    4401210    4811902
   3505200    3806100   3903190    3914000   4010102    4401220    4812000
   3506910    3806200   3903200    3918101   4010109    4401300    4813900
   3506991    3806300   3903300    3918102   4010910    4402001    4822100
   3506992    3806901   3903901    3918901   4010991    4402009    4823300
   3506999    3806909   3903909    3918902   4010992    4403100    4823511
   3507100    3807000   3904100    3919900   4010999    4403200    4823901
   3507900    3809100   3904210    3921120   4011300    4403310    4823904
   3701100    3809910   3904300    3921140   4014100    4403320    4904009
   3701200    3809920   3904400    3921190    4014901   4403330    4905100
   3701910    3809990   3904500    3926201   4014909    4403340    4905910
   3701990    3810100   3904610    3926902   4015110    4403350    4905990
   3702100    3810900   3904901    3926903   4015190    4403910    4908101
   3702200    3811110   3904909    3926904   4015900    4403920    4908901
   3702310    3811190   3905190    3926907    4016100   4403990    4911101
   3702320    3811210   3905200    4001100    4016940   4404100    5001000
   3702390    3811290   3905901    4001210    4016951   4404200    5002000
   3702410    3811900   3905909    4001220    4016959   4405000    5003100
   3702420    3812100   3906100    4001290    4016991   4413001    5003900
   3702430    3812200   3906909    4001300    4016999   4413009    5004000
   3702440    3812300   3907100    4002110    4017001   4417001     5005000
              3814000   3907200    4002190    4017002   4421902   -5006001
   3702510
              3815110   3907300               4101100   4421903     5006002
   3702520                         4002200
              3815120                                               5007100
   3702530              3907400    4002310    4101210   4501100
              3815190                                               5007201
   3702540              3907600    4002390    4101220   4501900
              3815900                                               5007209
   3702550              3907910    4002410    4101290    4601200
              3816000                                               5007901
    3702560             3907991    4002490    4101300    4601910
              3817100                                               5007909
    3702910             3907999    4002510    4101400    4601990
              3817200                                               5101110
    3702920             3908100    4002590    4102100    4602100
              3818000                                               5101190
    3702930              3908900    4002600   4102210    4602900
              3820000                                               5101210
    3702940              3909102    4002700   4102290    4701000
                                  bl^
 ---pagebreak--- Tariff No    Tariff No   Tariff No   Tariff No  Tariff N o  Tariff N o  Tariff No
   5101290     5308300     5502002    5801350     6810110     7017100     7209330
   5101300     5308900     5502009    5801360     6810200     7017200     7209410
   5102100     5309110     5503100    5801901     6812101     7017900     7209420
   5102200     5309190     5503200    5801902     6812109     7019100     7209430
   5103100     5309210     5503300    5806311     6812200     7019200     7209900
   5103200     5309290     5503400    5806312     6812300     7019310     7210319
   5103300     5310101     5503900    5806321     6812400     7019320     7210391
   5104000     5310109     5504100    5806322     6812500     7019390     7210399
   5105100     5310901     5504901    5806391     6812600     7019900     7210419
   5105210     5310909     5504909     5806392    6812700     7020002     7210491
   5105290     5311001     5506100     5809000    6812900     7104101     7210499
   5105300     5311002     5506200     5902100    6814100     7104201     7210701
   5105400     5311003     5506300     5902200    6814900     7104901     72i0709
   5107100     5311004     5506900     5902900    6815100     7201100     7210901
   5108100     5311009     5507001     5903100    6815200     7201200     7210909
   5108200     5402100     5507002     5903200    6815910     7201300     7211110,
   5109100   v 5402200     5507009     5903900    6815990     7201400     7211120
   5109900     5402310     5509520     5905001    69Q2100     7202110     7211190
   5110001     5402320     5511100     5905009    6902201     7202190     7211210
   5110002     5402330     5511200     5908000    6902901     7202210     7211220
   5202910     5402390     5511300     5909000    6903100     7202290     7211290
   5203000     5402410     5603001     5910000    6903201     7202300     7211300
   5204110     5402420     5603002     5911100    6903900     7202410     7211410
   5204190     5402430     5603009     5911200    6904101     7202490     7211490
   5204200     54Q2490     5604100     5911310    6904109     7202500     7211900
    5207100    5402510     5604200     5911320    6904901     7202600     7212219
    5207900    5402520     5604900     5911400    6904909     7202700     7212291
    5301100    5402590     5605000     5911901    6905101     7202800     7212299
    5301210    5402610     5606001     5911902    6906001     7202910     7212309
    5301290     5402620     5606002    5911909    6906009     7202920     7212401
    5301300     5402690     5606003    6115921    6909119     7202930     7212409
    5302100     5403100   , 5606009    6115931     6909199    7202990      7212501
    5302900     5403200     5607109    6117801     7002100     7203100     7212509
    5303100     5403310     5607309    6217100     7002200     7203900     7212601
    5303900     5403320     5607909    6217900     7002310     7205100     7212609
    5304100     5403330     5608110     6307200    7002320     7205210     7213209
    5304900     5403390     5608190     6502009    7002390     7205290     7213390
    5305110     5403410     5608900     6507000    7003110     7206900     7213490
    5305190     5403420     5609000     6603100    7003190     7208110     7213501
    5305210     5403490     5801101     6603200    7003200     7208120     7213509
    5305290     5404100     5801102     6603900    7003300     7208130     7214100
    5305911     5404900     5801210     6804101    7004100     7208140     7214309
    5305919     5405001     5801220     6804109    7005210     7208210     7214409
    5305991     5405009     5801230     6804211    7005290     7208220     7214509
    5305999     5406100     5801240     6804219    7010901     7208230      7214600
     5306100    5406200     5801250     6804300    7010902     7208240      7215100
     5306200    5501100     5801260     6806100    7011100     7208320      7215200
     5307100    5501200      5801310    6806200     7011200     7208410     7215300
     5307200     5501300     5801320    6806900     7011900     7208420     7215400
     5308100     5501900     5801330    6807100     7014000     7209310     7215900
     5308200     5502001     5801340    6807900     7015100     7209320     7216100
 ---pagebreak--- Tariff No Tariff No Tariff No Tariff   Tariff No Tariff No Tariff No
                                No
  7216220  7319300   7501100  7804200   8112190   8419909   8467920
  7216310  7319900   7501200  7806001   8112200   8420990   8467990
  7216320  7321901   7502100  7806009   8112400   8421120   8469100
  7216330  7326190   7502200  7901110   8112910   8421910   8469210
  7216400  7326901   J504000  7901120   8112990   8422110   8469290
  7216500  7326902   7505110  7901200   8201500   8422190   8469310
  7216609  7326903   7505120  7903100   8201600   8423890   8469390
  7216900  7401100   7505210  7903900   8202400   8425200   8470101
  7217121  7401200   7505220  7904000   8203300   8425310   8470109
  7217129  7402000   7506100  7905000   8203400   8425410   8470210
  7217139  7403110   7506200  7906001   8204200   8428400   8470290
  7217199  7403120   7507110  7906002   8208300   8428600   8470300
  7217219  7403130   7507120  7907100   8208901   8428900   8470400
  7217229  7403190   7507200  7907901   8209000   8430200   8470900
  7217239  7403210   7508001  8001100   8210000   8431100   8472100
  7217299  7403220   7508009  8001200   8211940   8431200   8472200
  7217319  7403230   7601100  8003001   8212109   8431410   8472300
  7217329  7403290   7601200  8003009   8212201   8431420   8473100 J
  7217339  7405000   7603100  8004000   8212209   8431490   8473210
  7217399  7406100   7603200  8005100   8212909   8432801   8473290
  7218100  7406200   7604101  8005200   8214109   8432901   8473300
  7218900  7407100   7604102  8006001   8301500   8433110   8473400 |
  7301200  7407220   7604291  8007001   8301701   8433190   8474320 J
  7302100  7407290   7604292  8007002   8302600   8437100   8475900 ;
  7302200  7408111   7605110  8007009   8305100   8437800   8477900
  7302300  7408119   7605190  8101100   8305900   8437900   8478100
  7302400  7408210   7605210  8101920   8307100   8442400   8478900 ;
  7302900  7408220   7605290  8101930   8311900   8443900   8480300
  7303000  7408290   7606119  8101990   8401200   8448330   8480710
  7304200  7409119   7606121  8102100   8402900   8448410   8481101
  7305110  7409199   7606129  8102910   8403900   8448420   8481109
  7307210  7409219   7606919  8102920   8405900   8450200   8481200
  7307220  7409299   7606921  8102930   8406110   8450909   8481300
  7307230  7409311   7606929  8102990   8406190   8451210   8481400
  7307290  7409319   7607110  8103100   8406900   8452210   8481801
  7307930  7409391   7609000  8103900   8407100   8452290   8482100
  7307990  7409399   7613000  8104110   8407210   8452300   8482200
  7312900  7409401   7614900  8104200   8407290   8453900   8482300
  7315111  7409409   7616902  8104300   8407900   8454900   8482400
  7315119  7409901   7616903  8104901   8409100   8455900   8482500
  7315121  7409909   7616904  8104909   8410900   8462310   8482800
  7315129  7410210   7616905  8105900   8411910   8462490   8482910
  7315190  7410220   7801100  8106000   8411990   8466910   8482990
  7315200  7412100   7801910  8107100   8412100   8466920   8485100
  7315810  7414100   7801990  8107900   8412900   8466930   8485900
  7315890  7414900   7803001  8108100   8414200   8466940   8501100
  7315900  7416000   7803002  8108900   8414900   8467110   8501310
  7317002  7417009   7804111  8110001   8418696   8467190   8501511
  7318161  7419100   7804112  8110009   8419310   8467810   8501512
  7319100  7419910    7804191 8111001   8419901   8467890
                                                            8502201
  7319200  7419991    7804192 8111009   8419902   8467910
                                                            8502202
                              -  ^ - y
 ---pagebreak--- Tariff N o  Tariff N o Tariff N o   Tariff-  Tariff N o Tariff N o Tariff N o
                                      No
   8504230    8516720    8535290    8607300    9008300    9027909    9209930
   8504311    8516790    8535400    8607910    9008900    9028100    9209940-
   8504312    8516800    8536410    8607990    9009110    9028209   9209990
   8504500    8517200    8539210    8608009    9009120    9028900    9402102
   8504900    8517400    8539229    8701100    9009210    9029201    9402902
   8505110    8518211    8539310    8701300    9009220    9029209    9402909
   8505190    8518300    8539391    8701900    9009300    9029900    9405501
   8505900    8518400    8539400    8703212    9009900    9030900    9502910
   8506901    8519290    8540110    8703222    9010300    9031900    9502991
   8506909    8519310    8540120    8703322    9010900    9032100    9506110
   8507301    8519390    8540200    8801100    9011900    9032900    9506120
   8507309    8519400    8540300    8801900    9013900    9033000    9506190
   8507400    8520100    8540410    8803100    9014100    9107000    9506290
   8507800    8520200    8540420    8803200    9014200    9108110    9506310
   8507901    8521100    8540810    8803300    9014800    9108120    9506320
   8507902    8521900    8540890    8803900    9014900    9108190    9506390
   8507904    8522100    8540910    8904000    9015300    9108200    9506400
   8507909    8523110    8540990    8906009    9015900    9108910    9506510
   8508100    8523120    8541100    9001100    9017109    9108990    9506590
   8508200    8523130    8541210    9001200    9017209    9109110    9506610
   8508800    8523209    8541290    9002110    9017300    9109190    9506690
   8508900    8524100    8541300    9002190    9017809    9109900    9506700
   8509100    8524210    8541400    9002200    9017900    9110110    9506910
   8509200    8524220    8541500    9002900    9018110    9110120    9506990
   8509300    8524230    8541600    9004903    9018190    9110190    9507100
   8509400    8524901    8542110    9005100    9018200    9110900    9507201
   8509800    8526100    8542190    9005801    9018320    9114100    9507202
    8509900   8526910    8542200    9005809    9018390    9114200    9507300
    8510100   8526920    8542800    9005901    9018410    9114300    9507900
    8510200   8527311    8542900    9005909    9018491    9114400    9508000
    8510900    8527312   8543200    9006200    9018499    9114900    9603500
    8511100    8527321   8543800    9006301    9018500    9201100    9603901
    8511200    8527322    8543900   9006309     9018902    9201200   9603909
    8511300    8530100    8545110   9006400     9018903   9201900    9606300
    8511400    8530800    8545190    9006510    9018904   9202100    9607201
    8511500    8530900    8545200    9006520    9018909    9202900    9608103
    8511800    8532100    8545900    9006530    9019100    9203000    9608409
    8511900    8532210    8546200    9006590    9019200    9204100    9608600
    8512100    8532220    8547100    9006610    9020000    9204200    9609200
    8512201    8532230    8603100    9006620    9021211    9205100
    8512300    8532240    8603900    9006690    9021291    9205900
    8512400    8532250    8606100    9006910    9022110    9206000
    8513101    8532290    8606200    9006990    9022210    9207100
    8513900    8532300    8606300    9007110    9022900    9207900
    8515900    8532900    8606910    9007191  . 9024900    9208100
    8516103    8533100    8606920    9007199    9025190    9208900
    8516310    8533210    8607191    9007210    9025209    9209100
    8516320    8533290    8607192    9007290    9025900    9209200
    8516330    8533310    8607199    9007910    9026900    9209300
    8516400    8533900    8607210    9007920    9027400    9209910
    8516500    8535210    8607290    9008100    9027901    9209920
                                  - *s _
 ---pagebreak---                                ANNEX 4
Tariff No  Tariff No Tariff No   Tariff No   Tariff No   Tariff N o Tariff N o
   1*02320            3208202     3$152ÔÔ     3$24$M      4302110    4805222
   1506000  2845900   3208203      3915300    3925101     4302120    4805229
   1521100  2902900   3208901     3915900     3925109     4302130    4805230
   1521900  2903290   3208902      3916100    3925200     4302190    4805291
   2008910  2903300   3208903      3916200     3925300    4302200    4805299
   2101100  2903400   3209101      3916900     3925900    4302300    4805300
   2103100  2903622   3209102      3917100     3926100    4303100    4805500
   2205100  2904100   3209901      3917210     3926209    4303900     4806100
   2205900  2931001   3209902      3917220    3926300     4304000     4806200
   2503100  2932120   3210001      3917230     3926400    4409100    4806300
   2503900  2936100   3210002      3917290     3926901    4409200     4806400
   2510100  2936210   3210003      3917310     3926905    4412110     4807100
   2510200  2936220   3211000      3917320     3926906    4412120     4807910
   2511101  2936230   3212902      3917330     3926909    4412190     4807990
   2511109  2936240   3214101      3917390    4011101     4412210     4808200
   2515110  2936250   3214109      3917400     4011202     4412290    4808300
   2515200  2936260   3215190      3919100     4011203    4412910     4808900
   2516901  2936270   3302100      3920200     4011209    4412990     4810110
   2516902  2936280   3401193      3920420     4104109-   4414000     4810120
   2520200  2936290   3406000      3920510    4104210     4415100     4810210
   2522100  2936900   3601001      3920590     4104229     4415200    4810290
   2530400  2937100   3601009      3920610     4104299    4416000     4810310
   2710001  2937210   3602001      3920620     4104319     4417002    4810320
   2710003  2937220   3602002      3920630     4104399     4417009    4810390
   2710005  2937290   3602003      3920690     4105110     4418100    4810991
   2710009  2937910   3602004      3920710     4105129     4418200    4810992
   2713209  2937920   3602009      3920720     4105190     4418300    4811100
   2804700  2937990   3603001      3920731     4105209     4418400    4811310
   2805400  2938100   3603002      3920739     4106110     4418500    4811399
   2806200  2938900   3603003      3920790     4106129     4418901    4811400
   2808000  2939100   3603009      3920910     4106190     4418909    4811901
   2811190  2939210   3604100      3920920     4106209     4420100    4813100
   2811290  2939290   3604901      3920930     4107100     4420900    4813200
   2819900  2939300   3604902      3920940     4108000     4421100    4814100
   2822000  2939400                3920990     4109000     4421901    4814200
                      3604909
   2828903  2939500                            4110000     4421904    4814300
                      3605000      3921110
   2834109  2939600                            4201000     4421909    4814900
                      3606901      3921130
   2834299  2939700                            4205001     4502000    4815000
                      3701300      3921900
   2837110  2939901                            4205002     4503100    4818500
                      3808301      3922100
   2837190  2939909
                      3808302      3922200     4206101     4503900    4823200
   2837200  2941100
                      3808309      3922900     4206109     4504100    4823400
   2838000  2941200
                      3823909      3923100     4206900     4504900    4823902
   2843100  2941300
                      3902100      3923211     4301100     4601100    4823903
   2843210  2941400
                      3904220      3923219     4301200     4707100    4823905
   2843290  2941500
                      3904690      3923291     4301300     4707200    4904001
   2843300  2941900
                      3905110      3923299     4301400     4707300     4907003
   2843900  2942000
                      3906901      3923300     4301500     4707900     4907009
   2844100  3208101
                       3907501     3923400     4301600     4804110     4908102
   2844200  3208102
                       3907509     3923500     4301700     4804190     4908109
   2844300  3208103
                       3909101     3923900     4301800     4805100     4908902
   2844500   3208201
                       3915100      392J)0()    4 301900    4805221    4 90890e)
                                      -bb
 ---pagebreak--- Tariff No    Tariff N o Tariff No  Tariff No   Tariff No  Tariff N o  Tariff N o
   4909000     5206240   5508101     5514320    5704100    6001291     6601911
   4910001     5206250   5508109     5514330    5704900    6001299     6601919
   4910009     5206310   5508201     5514390    5802110    6001910     6601991
   4911109     5206320    5508209    5514410     5802190    6001920     6601999
   4911910     5206330    5509110    5514420     5802200   6001991      6602000
   4911990     5206340    5509120    5514430     5802300    6001999     6701001
    5106100    5206350    5509210    5514490     5803100    6116100     6701009
    5106200    5206410    5509220    5516110     5803900    6117809     6702100
    5107200    5206420    5509310    5516120     5804100    6117900     6702900
    5111110    5206430    5509320    5516130     5804210    63011Q0     6703000
    5111190    5206440    5509410    5516140     5804290    6306111     6704110
    5111200    5206450    5509420    5516210     5806100    6306112     6704190
    5111300    5401101    5509510    5516220     5806200    6306121     6704200
    5111900    5401102    5509530    5516230     5806319    6306122     6704900
    5112110    5401201    5509590    5516240     5806329    6306191     6801000
    5112190    5401202    5509610    5516310     5806399    6306192     6802101
    5112200    5407100    5509620    5516320     5806400    6306210     6802102
    5112300    5407200    5509690    5516330     5807101    6306220     6802220
    5112900    5407300    5509910    5516340     5807109    6306290     6802230
    5113001    5407410    5509920    5516410     5807901    6306310     6802290
    5113002    5407420    5509990    5516420     5807909    6306390     6802920
    5202100    5407430    5510110    5516430     5808100    6306410     6802930
    5202990    5407440    5510120    5516440     5808901    6306490     6802990
    5205110    5407510    5510200    5516910     5808902    6306911     6803000
    5205120    5407520    5510300    5516920     5808909    6306919     6804221
    5205130    5407530    5510900    5516930     5810100    6306991     6804222
    5205140    5407540    5513110    5516940     5810910    6306999     6804223
    5205150    5407600    5513120    5601211     5810920    6307900     6804224
    5205210     5407710   5513130    5601212     5810990    6308000     6804225
    5205220     5407720   5513190     5601221    5811001    6402110     6804229
    5205230     5407730   5513210     5601222    5811002    6403110     6804230
     5205240    5407740   5513220     5601229    5811003    6406200      6805100
     5205250    5407810   5513230     5601291     5811009   6406910      6805200
     5205310    5407820   5513290     5601299    5901100    6406991      6805300
     5205320    5407830   5513310     5601300    5901900    6406992      6808000
     5205330    5407840    5513320    5602100     5904100    6406999     6809110
     5205340    5407910    5513330    5602210     5904910    6501001     6809190
     5205350    5407920    5513390    5602290     5904920    6501009     6809900
     5205410    5407930    5513410    5602900     5906100    6502001     6810190
     5205420    5407940    5513420    5607101     5906910    6503000     6810910
     5205430    5408100    5513430    5607210     5906990    6504000     6810990
     5205440    5408210    5513490    5607291     5907001    6505100     6811100
     5205450    5408220    5514110    5607299     5907002    6505901     6811200
     5206110    5408230    5514120    5607301     5907009    6505902     6811300
     5206120    5408240    5514130    5607410     6001101    6505903     6811900
     5206130    5408310    5514190    5607491     6001102    6505909     6813100
     5206140    5408320    5514210    5607499     6001103    6506100     6813900
     5206150    5408330    5514220    5607501     6001104    6506910     6901001
     5206210    5408340    5514230     5607509    6001109    6506920      6901002
     5206220    5505100    5514290     5607901    6001210    6506990      6901003
     5206230    5505200    5514310     5702200    6001220     6601100     6901009
                                    - *G
 ---pagebreak--- Tariff N o  Tariff N o Tariff N o Tariff No Tariff N o Tariff N o Tariff No
   6902209    7204290   7217391    7323941    7805001   8301709    8418290
   6902909    7204300   7217392    7323949    7805002   8302200    8418694
   6903209    7204410   7301100    7323990    7806002   8302300    8418695
   6905109    7204490   7304100    7324100    7902000   8302490    8418699
   6905901    7204500   7304310    7324211    7907909   8304000    8418991
   6905909    7206100   7304391    7324219    8002000    8305200   8418992
   6907100- . 7208310   7304399    7324291    8006002   8306100    8418993
   6907901    7208330   7305120    7324299    8101910   8306210    8418994
   6908101    7208340   7305310    7324901    8104190   8306290    8418995
   6908102    7208350   7305390    7324902    8105100   8306300    8418999
   6908108    7208430   7305900    7324909    8109100   8307900    8419110
   6908109    7208440   7306100    7326200  . 8109900   8308100    8419190
   6909900    7208450   7306200    7326904    8112110   8308200    8419819
   6914101    7208900   7306400    7404000    8112300   8308901    8421991
   6914109    7210311   7306500    7407210    8113000   8308902    8421992
   6914901    7210411   7308100    7410110    8201100   8308909    8421999
   6914909    7212211   7309000    7410120    8201200   8309100    8422900
   7001000    7212301   7310100    7411101    8201300   8309901    8423100
   7004900    7213201   7310210    7411210    8201400   8309902    8423900
   7005100    7213310   7310290    7411220    8201900   8309909    8424890
   7005301    7213410   7313000    7411290    8202310   8310000    8424900
   7005309    7214301   7314110    7413000    8202320   8311200    8425490
   7006000    7214401   7314420    7415100   /8202990   8311300    8426910
   7007111    7214402   7314490    7415210    8205100   8401100    8427900
   7007119    7214403   7317004    7415290    8205200   8401300    8428320
   7007190    7214501   7317009    7415310    8205300   8401400    8428500
   7007211    7214502   7318110    7415320    8205510   8402190    8431310
   7007219    7214503   7318130    7415390    8205590   8402200    8431390
   7007290    7216601   7318140    7417001    8205600   8404900    8432909
   7008000    7217111   7318151    7418100    8205700   8407310    8433200
   7009100    7217112   7318153    7418200    8205800   8407320    8433300
   7009910    7217119   7318154    7419999    8206000   8407330    8433510
   7009920    7217122   7318169    7503000    8207200   8407340    8436290
   7010909    7217131   7318190    7602000    8207300   8408200    8436800
   7015901   7217132    7318210    7606111    8207400   8408909    8436910
   7015909    7217191   7318220    7606911    8207500   8409910    8436990
   7016100    7217192   7318240    7607191    8207600   8409990    8438100
   7016901   7217211    7318290    7607199    8207700   8413110    8438900
   7016909    7217212   7320209    7607201    8207800   8413200    8439910
   7018100    7217221   7320900    7607209    8207900   8413910    8439990
   7018200   7217222    7321130    7608201    8208200   8413920    8440900
   7018901    7217231   7321821    7608209    8208400   8414510    8441900
             7217232    7321830    7611000    8208909    8414600    8448200
   7018909
              7217291   7321902    7612900    8212901    8415819    8448510
   7117110
              7217292   7321903    7614100    8213000    8415831    8448590
   7117191
              7217311   7321909     7615200   8214101    8415839    8449000
   7117192
              7217312   7322900    7616100    8214102    8415900    8450901
   7117193
              7217321   7323100     7616901   8214200    8416100    8450902
   7117199
              7217322   7323910     7616909   8214901    8416900    8451900
   7117900
              7217331   7323920     7802000   8214909    8417200    8452100
   7204100
              7217332    7323939    7803003   8301600    84 17900   8452900
   7204210
 ---pagebreak--- Tariff N o   Tariff No  Tariff N o Tariff No  Tariff No  Tariff No  Tariff No
   8462290     8518100    8535909   8703311    8714199    9101212    9305210
   8462910     8518219    8536100    8703312    8714930   9101291    9305290
   8465990     8518220    8536209    8703319    8714940   9101292    9305901
   8468900     8518291    8536499    8703321    8714960    9101911   9305909
    8474900    8518299    8536502    8703329    8714999    9101912    9306100
    8476110    8518500    8536619    8703331    8715002    9101991    9306210
    8476190    8518900    8536699    8703332    8716900    9101992    9306290
    8476900    8519100    8536903    8703339    8802111    9103101    9306301
    8479820    8519210    8538100    8703901    8802119    9103109    9306309
    8479900    8519910    8538900    8703902    8802121    9103901    9306901
    8480200    8519990    8539100    8703909    8802129    9103909    9306909
    8481901    8520310    8539291    8704101    8802201    9104000    9307000
    8481902    8520390    8539299    8704109    8802209    9105111    940110a
    8481909    8520900    8539399    8704211    8802301    9105119    9401801
    8483100    8522900    8539900    8704221    8802309    9105191    9401901
    8483200    8523902    8540490    8704229    8802401    9105199    9401902
    8483300    8523903    8541900    8704319    8802409    9105211    9401909
    8483400    8523909    8543100    8704321    8802500    9105219    9402109
    8483500    8524905    8544111    8704329    8804000    9105291    9402901
    8483600    8524906    8544119    8704900    8805100    9105299    9403901
    8483900    8524907    8544190    8705100    8805200    9105911    9403902
    8484100    8524909.   8544301    8705200    8903100    9105919    9403909
    8484909    8525101    8544309    8705300    8903910    9105991    9405101
    8502301    8525102    8544591    8705400    8903920    9105999    9405102
    8502302    8525300    8544592    8705901    8903990    9106100    9405103
    8503000    8527110    8544601    8705909    8906001    9106200    9405104
    8504402    8527190    8544602    8706001    8907100    9106900    9405109
    8504403    8527210    8544700    8706009    8907900    9111101    9405201
    8504409    8527290    8546100    8707100    9001300    9111102    9405202
    8506200    8527313    8546900    8707900    9001400    9111200    9405203
    8512209     8527314   8547200    8708100    9001500    9111800    9405204
    8512900     8527323   8547900    8708210    9001900    9111901    9405209
    8513109     8527329    8548000    8708290   9004101    9111902    9405300
    8514100     8527391    8605000    8708390   9004901    9111909    9405401
     8514900    8527392    8606990    8708400   9004904    9112100    9405402
     8515310    8527393    8607120    8708500   9017201    9112801    9405403
     8516101    8527394    8702900    8708600   9017801    9112809    9405404
     8516210    8527399    8703100    8708700    9025111   9112901     9405405
     8516602    8527900    8703211    8708930    9025201    9112909    9405409
     8516609    8529109    8703213    8708940    9025801    9113100    9405509
     8516710    8529902    8703219    8708991    9028201    9113200    9405600
     8516901    8529903    8703221    8708999    9028309    9113901    9405911
     8516902    8529905    8703223    8709190    9032891    9113909    9405919
     8516909    8529909    8703224    8709900    9032892    9301000    9405920
     8517101    8531200    8703229    8710000    9101111    9302000    9405991
     8517301    8531800    8703231    8711301    9101112    9303100    9405999
     8517302    8531900    8703232    8711309    9101121    9303200    9406000
     8517309    8534000    8703239    8711401    9101122    9303300    9501000
     8517810    8535100    8703241    8711409    9101191    9303900    9502999
     8517901    8535300    8703242    8711500    9101192    9304000    9503100
     8517909    8535901    8703249    8711900    9101211    9305100    9503200
 ---pagebreak--- Tariff N o   Tariff N o Tariff N o Tariff No Tariff N o Tariff N o Tariff N o
   9503300     9612200
   9504100     9613100
   9504200     9613201
   9504300     9613209
   9504401     9613301
   9504409     9613309
   9504900     9613801
   9505100     9613809
   9505900     9613901
   9506210     9613909
    9601101    9614100
   9601109     9614201
    9601901    9614209
    9601902    9614900
    9601903    9615110
    9601909    9615190
    9602001    9615901
    9602002    9615902
    9602009    9615909
    9603100    9616100
    9603210    9616200
    9603290    9617000
    9603300    9618000
    9603400    9701100
    9604000    9701900
    9605000    9702000
    9606101    9703000
    9606102    9704000
    9606210    9705000
    9606220    9706000
    9606290
    9607110
    9607190
    9607209
    9608101
    9608201
    9608203
    9608206
    9608209
    9608311
    9608319
    9608391
    9608401
    9608501
    9608911
    9608919
    9608999
    9609901
    9609909
     9610000
     9611000
                                      -S3
 ---pagebreak---                                  ANNEX 5
Tariff No   Tariff No  Tariff No    Tariff N o Tariff No   Tariff No   Tariff N o
  .0509009   3305200     4011991      4407920    4816200     5208320     521141Ô
   1212200   3305300     4011992      4407990    4816300     5208330     5211420
   1517900    3305901    4011993      4408101    4816900     5208390     5211430
   1518000    3305909    4011994      4408109    4817100     5208410     5211490
   2008110    3306100    4011995      4408201    4817200     5208420     5211510
   2103200    3306900    4011999      4408209    4817300     5208430     5211520
   2103302    3307101    4012101      4408901    4818100     5208490     5211590
   2103900    3307109    4012109      4408909    4818200     5208510     5212110
   2104100    3307200    4012201      4410100    4818300     5208520     5212120
   2104200    3307300    4012209      4410900    4818401     5208530     5212130
   2202100    3307410    4012900      4411110    4818402     5208590     5212140
   2202900    3307490    4013101      4411190    4818409     5209110     5212150
   2207101    3307900    4013109      4411210    4818900     5209120     5212210
   2207109    3401119    4013200      4411290    4819100     5209190     5212220
   2207201    3401191    4013901      4411310    4819201     5209210     5212230
   2207209    3401192    4013909      4411390    4819209     5209220     5212240
   2208100    3401200    4016910      4411910    4819300     5209290     5212250
   2208901    3402110    4016920      4411990    4819400     5209310     5512110
   2208902    3402199    4016930      4419000    4819500     5209320     5512190
   2208909    3402200    4016992      4802100    4819600     5209390     5512210
   2515121    3402900    4016993      4802510    4820100     5209410     5512290
   2515129    3405100    4202110      4802521    4820200     5209420     5512910
   2522200    3506100    4202120      4802529    4820300     5209430     5512990
   2522300    3606100    4202190      4802530    4820400     5209490     5515110
   2523100    3606909    4202210      4802600    4820501     5209510     5515120
   2523210    3808101    4202220      4803001    4820509     5209520     5515130
   2523290    3808109    4202290      4803009    4820900     5209590     5515190
   2523900    3808201     4202310     4804210    4821100     5210110     5515210
   2620500    3808209     4202320     4804290    4821900     5210120     5515220
   2620900    3808401     4202390     4804310    4822901     5210190     5515290
   2710007    3808409    4202911      4804390    4822909     5210210     5515910
   2806100    3808901     4202919     4804410     4823110    5210220      5515920
   2807000    3808909     4202921      4804420    4823190     5210290     5515990
    2809200   3813000     4202929      4804490    4823519     5210310     5601100
    2825901   3819000     4202991      4804510    4823590     5210320     5703100
    2834219    3920100    4202999      4804520    4823600     5210390     5703200
    3005100    3920300    4203101      4804590    4823700     5210410     5703300
    3005900    3920410    4203102      4805210    4823909     5210420     5703900
    3006100    3923212    4203109      4805600    4901911     5210490     6002100
    3006600    3923292    4203210      4805700    4901912     5210510     6002200
    3215110    4008110    4203291      4805800    4901991     5210520     6002300
    3303001    4008190    4203299      4808100    4901992     5210590     6002410
    3303002    4008210    4203301      4809100    5208110     5211110     6002420
    3303003    4008290    4203309      4809200    5208120     5211120     6002430
    3303004    4009101    4203400      4809900    5208130     5211190     6002491
    3304100    4009109    4205009      4810910    5208190     5211210     6002499
    3304200    4011009    4407100      4810999    5208210     5211220     6002910
    3304300    4011201    4407210      4811210    5208220     5211290      6002920
    3304910    4011400    4407220      4811290    5208230     5211310      6002930
    3304990    4011500    4407230      4811909     5208290    5211320      6002991
    3305100    4011910    4407910      4816100     5208310     5211390     6002999
                                     U\
 ---pagebreak--- Tariff N o  Tariff N o Tariff N o Tariff N o Tariff N o Tariff N o Tariff No
   6101100   6104520     6110300    6201120    6204391    6209200    6215200
   6101200   6104530     6110901    6201130    6204399    6209300    6215900
   6101300    6104591    6110909    6201191    6204410    6209901    6216001
   6101901    6104599    6111100    6201199    6204420    6209909    6216009
   6101909    6104610    6111200    6201910    6204430    6210100    6301200
   6102100    6104620    6111300    6201920    6204440    6210200    6301300
   6102200    6104630    6111901    6201930    6204491    6210300    6301400
   6102300    6104691    6111909    6201991    6204499    6210400    6301900
   6102901    6104699    6112110    6201999    6204510    6210500    6302100
   6102909    6105100    6112120    6202110    6204520    6211111    6302210
   6103110    6105200    6112191    6202120    6204530    6211112    6302220
   6103120    6105901    6112199    6202130    6204591    6211119    6302290
   6103191    6105909    6112200    6202191    6204599    6211121    6302310
   6103199    6106100    6112310    6202199    6204610    6211122    6302320
   6103210    6106200    6112391    6202910    6204620    6211129    6302390
   6103220    6106901    6112399    6202920    6204630    6211200    6302400
   6103230    6106909    6112410    6202930    6204691    6211311    6302510
   6103291    6107110    6112491    6202991    6204699    6211319    6302520
   6103299    6107120    6112499    6202999    6205100    6211321    6302530
   6103310    6107191    6113000    6203110    6205200    6211329    6302590
   6103320    6107199    6114100    6203120    .6205300   6211331    6302601
   6103330    6107210    6114200    6203191    6205901    6211339    6302602
   6103391    6107220    6114300    6203199    6205909    6211391    6302910
   6103399    6107291    6114901    6203210    6206100    6211392    6302920
   6103410    6107299    6114909    6203220    6206200    6211399    6302930
   6103420    6107910    6115110    6203230    6206300    6211411    6302990
   6103430    6107920    6115120    6203291    6206400    6211419    6303110
   6103491    6107991    6115191    6203299    6206900    6211421    6303120
   6103499    6107992     6115199   6203310    6207110    6211429    6303190
   6104110    6107999    6115201    6203320    6207191    6211431    6303910
   6104120    6108110     6115202   6203330    6207199    6211439    6303920
   6104130    6108191     6115209   6203391    6207210    6211491    6303990
   6104191    6108199     6115910   6203399    6207220    6211492    6304110
   6104199    6108210     6115929   6203410    6207291    6211499    6304190
   6104210    6108220     6115939   6203420    6207299    6212101    6304910
   6104220    6108291     6115991   6203430    6207910    6212109    6304920
   6104230    6108299     6115999   6203491    6207920    6212201    6304930
   6104291    6108310     6116910   6203499    6207991    6212209    6304990
   6104299    6108320     6116920   6204110    6207999    6212301     6305100
              6108391     6116930   6204120    6208110     6212309    6305200
   6104310
              6108399     6116991   6204130     6208191    6212901    6305310
    6104320
              6108910     6116999   6204191     6208199    6212909    6305390
    6104330
              6108920     6117101    6204199    6208210    6213100    6305900
    6104391
               6108991    6117102    6204210    6208220    6213200    6310101
    6104399
                          6117103    6204220    6208291    6213900    6310109
    6104410    6108999
                          6H17109    6204230    6208299    6214100    6310901
    6104420    6109100
                          6117201    6204291    6208910    6214200    6310909
    6104430    6109901
                          6117202    6204299    6208920    6214300    6401100
    6104440    6109902
                          6117203    6204310    6208991    6214400    6401910
    6104491    6109909
                          6117209 - 6204320     6208999    6214900    6401920
    6104499    6110100
                          6201110    6204330    6209100    6215100    6401990
    6104510    6110200
                                  Ar)
 ---pagebreak--- Tariff N o  Tariff N o Tariff N o  Tariff N o Tariff N o Tariff No  Tariff N o
   64Ôll$Ô    7013310    7110310     7207120    7326909    8403101    8465100
   6402200   7013320     7110391     7207190    7409111    8403109    8465910
   6402300   7013391     7110399     7207200    7409191    8408100    846S920
   6402910    7013399    7110410     7213100    7409211    8408901    8465950
   6402990    7013910    7110491     7214200    7409291    8413301    8474311
   6403190    7013991    7110499     7216211    7411109    8413302    8481102
   6403200    7013992    7111000     7216219    7412200    8413309    8481809
   6403300    7013999    7112100     7306300    7419994    8413702    8484901
   6403400    7020001    7112200     7306600    7604103    8413709    8501201
   6403510    7020009    7112900     7306900    7604210    8413811    8501209
   6403590    7101101    7113111     7307110    7604293    8413812    8501400
   6403910    7101102    7113112     7307190    7608100    8413819    8501519
   6403990    7101210    7113113     7307910    7610100    8415100    8501521
   6404110    7101220    7113114     7307920    7610900    8415811    8501529
   6404191    7102100    7113119     7308200    7612100    8415820    8502110
   6404199    7102210    7113191     7308300    7615100    8418100    8502120
   6404201    7102290    7113192     7308400    7616906    8418210    8502130
   6404209    7102310    7113193     7308901    8202100    8418220    8504100
   6405100    7102390    7113194     7308909    8202200    8418300    8504210
   6405200    7103101    7113195     73110OD    8202910    8418400    8504220
   6405900    7103109    7113196     7312100    8203100    8418500    8504319
   6406101    7103911    7113197     7314190    8203200    8418610    8504320
   6406109    7103919    7113198     7314200    8204110    8418691    8504330
   6802210    7103991     7113199    7314300    8204120    8418692    8504340
   6802910    7103999     7113201    7314410    8205400    8418693    8504401
   6907902    7104109     7113202    7314500    8205900    8418910    8506110
   6907909    7104209     7113203    7315820    8208100    8419811    8506120
   6908901    7104909     7113209    7316000    8211100    8421230    8506130
   6908902    7105100     7114111    7317001    8211911    8421310    8506190
    6908908   7105900     7114119    7317003    8211912    8422400    8507100
    6908909   7106100     7114191    7318120     8211919    8423810    8507200
    6910100   7106910     7114192    7318159    8211921     8423820    8507903
    6910900   7106921     7114193    7318231    8211929     8424100    8515390
    6911101   7106922     7114199    7318232     8211931    8424811    8516102
    6911109   7106929     7114201     7318239    8211932    8424819    8516290
    6911901   7107001     7114209     7320101    8211939    8425421    8516601
    6911909   7107002     7115100     7320109    8212101    8425429    8517109
    6912001   7108110     7115901     7320201    8215100    8426110    8528100
    6912002    7108121    7115902     7321111    8215200    8428100    8528200
    6912003    7108129    7115903     7321119    8215910    8432100    8529101
    6912009    7108131    7115909     7321120    8215990    8432210    8529102
    6913100    7108139    7116101     7321810    8301100    8432290    8529901
    6913901    7108200    7116109     7321829    8301200    8432401    8529904
    6913909    7109000    7116201     7322110    8301300    8432409    8531100
    7010100    7110110    7116209     7322190    8301400    8433400    8536201
    7012000    7110191    7118101     7323931    8302100    8436210    8536300
    7013100    7110192    7118109     7325100    8302410    8450110    8536491
    7013210    7110199    7118901     7325910    8302420    8450120    8536501
    7013291    7110210    7118902     7325990    8302500    8450190    8536509
    7013292    7110291    7118909    •7326110    8303000    8452400     8536611
    7013299    7110299     7207110    7326905    8311100    8462390     8536691
                                     (^
 ---pagebreak--- Tariff N o  Tariff N o Tariff N o Tariff N o Tariff N o Tariff No Tariff N o
  •S333S5T    8716100   •5575W
   8536902    8716200    9503500
   8537100    8716310    9503600
   8537200    8716390    9503700
   8539221    8716400    9503800
   8544112    8716800    9503900
   8544201    9003110    9506620
   8544209    9003191    9608102
   8544410    9003199    9608109
   8544491    9003900    9608202
   8544499    9004109    9608399
   8544511    9004902    9608509
   8544519    9004909    9608991
   8544593    9017101    9609100
   8544599    9018310    9612100
   8544603    9028202
   8544609    9028301
   8607110    9102110
   8609001    9102120
   8609009    9102190
   8701200    9102210
   8702100    9102290
   8704212    9102910
   8704219    9102990
   8704230    9401200
   8704311    9401300
   8708310    9401400
   8708800    9401500
   8708910    9401610
   8708920    9401690
   8708992    9401710
   8708993    9401790
   8711101    9401809
   8711109    9402101
   8711201    9403100
   8711209    9403201
   8712001    9403202
   8712009    9403209
   8714110    9403300
   8714191    9403400
   8714192    9403500
   8714193    9403600
   8714194    9403700
   8714195    9403800
    8714200   9404100
    8714910   9404210
    8714920   9404290
    8714950   9404300
    8714991   9404900
    8714992   9502100
    8715001   9503410
                                   tAA
 ---pagebreak---                           ANNEX 6
Tariff No   Tariff Tariff     Tariff Tariff Tariff Tariff
              No     No         No     No     No     No
  .0403900
  .0403100
   1902110
   1902190
   1902200
   1902300
   1902400
   1905100
   1905200
   1905300
   1905400
   1905901
   1905902
   1905909
   2102100
   2102200
   2102300
   2201100
   2201900
   5701101
   5701102
   5701103
   5701109
   5701901
   5701902
   5701903
   5701909
   5702100
   5702310
   5702320
   5702390
   5702410
   5702420
   5702490
   5702510
   5702520
   5702590
   5702910
   5702920
   5702990
   5705000
   5804300
   5805000
    6307100
    6309000
 ---pagebreak---                                                Annex 7
                   relating to intellectual, industrial and commercial property
1. By the end of the fourth year after the entry into force of the Agreement, Tunisia shall
accede to the following multilateral conventions on the protection of intellectual, industrial
and commercial property:
- International Convention for the Protection of Performers, Producers of Phonograms and
   Broadcasting Organi2ations (Rome, 1961)
- Budapest Treaty on the International Recognition of the Deposit of Micro-organisms for
   the Purposes of Patent Procedure (1977, amended in 1980)
 - Patent Cooperation Treaty (1970, amended in 1979 and modified in 1984);
-   International Convention for the Protection of the New Varieties of Plant (Act of Geneva,
   1991);
- Nice Agreement concerning the International Classification of Goods and Services for the
   Purposes of the Registration of Marks (Geneva, 1977).
2, The Association Council may decide that paragraph 1 of this Annex applies to other
multilateral conventions in this field. In this connection, Tunisia will do its utmost to accede
in particular to the conventions to which the Member States of the European Community are
party.
3. The Contracting Parties express their attachment to observing the obligations flowing from
the following multilateral conventions:
        Paris Convention for the Protection of Industrial Property in the 1967 Act of
        Stockholm (Paris Union);
         Berne Convention for the Protection of Literary and Artistic Works in the Act of
         Paris of 24 July 1971.
 ---pagebreak---                                       PROTOCOL 1
            ON THE ARRANGEMENTS APPLYING TO IMPORTS INTO
THE COMMUNITY OF AGRICULTURAL PRODUCTS ORIGINATING IN TUNISIA
                                         Article 1
1.   The products listed in the Annex, originating in Tunisia, shall be admitted for import
     into the Community in accordance with the conditions set out below and in the
     Annex.
2.   Import duties shall be either eliminated or reduced by the percentage indicated in
     respect of each product in column (a).
     Where the Common Customs Tariff provides for the application of ad valorem
     customs duties and a specific customs duty in respect of certain products, the rates
     of reduction shown in column (a) and in column (c), as referred to in paragraph 3,
     shall apply only to the ad valorem customs duty.
3.   The customs duties shall be eliminated in respect of certain products within the limits
     of the tariff quotas shown against them in column (b).
     The Common Customs Tariff duties in respect of the quantities imported in excess
     of the quotas shall be reduced by the percentage indicated in column (c).
4.   The reference quantities fixed in respect of certain other products exempt from
     customs duties are shown in column (d).
     Where imports of a product exceed the reference quantities, the Community may,
     having regard to an annual review of trade flows which it shall carry out, make the
     product concerned subject to a Community tariff quota the volume of which shall be
     equal to the reference quantity. In such a case, for quantities imported in excess of
      the quota, the common customs tariff duty shall, according to the product concerned,
     be applied in full or reduced, as indicated in column (c).
5.    For some of the products referred to in paragraphs 3 and 4 and indicated in
      column (e), the quotas or reference quantities shall be increased from 1 January 1997
      to 1 January 2000 on the basis of four equal instalments each corresponding to 3 %
      of thèse amounts.
6.    For some of the products other than those referred to in paragraphs 3 and 4 and
      indicated in column (e), the Community may fix a reference quantity as provided for
      in paragraph 4 if, in the light of the annual review of trade which it shall carry out,
      it establishes that the volume of imports may cause difficulties on the Community
      market. If, subsequently, the product is subject to a tariff quota under the conditions
      set out in paragraph 4, the Common Customs Tariff duty shall be applied in full or
      reduced, depending on the product concerned, by the percentage shown in column (c)
       in respect of the quantities imported in excess of the quota.
 ---pagebreak---                                        Article 2
   Article 1 shall apply in respect of wines of fresh grapes of heading 2204 of the
   Combined Nomenclature, originating in Tunisia and entitled to a designation of
   origin, where such wines are put up in containers holding two litres or less and have
   an actual alcoholic strength of 15% vol. or less.
   In accordance with Tunisian law, these wines shall have the following designations:
   Coteaux de Teboura, Coteaux d'Utique, Sidi Salem, Kelibia, Thibar, Mornag,. Grand
   cru Mornag.
                                       Article 3
1. Each marketing year from 1 January 1996 to 31 December 1999, within the limits of
   a quantity of 46 000 tonnes per year, a customs duty of ECU 7.81/100 kg shall be
   levied on imports into the Community of untreated olive oil of subheadings
   1509 10 10 and 1509 10 90 of the Combined Nomenclature wholly obtained in
   Tunisia and transported directly from Tunisia to the Community.
2. Where imports of olive oil under the above arrangements threaten to disturb the
   balance of the European Union market, in particular as a result of the latter's
   obligations relating to this product in the WTO framework, the European Union may
   take the appropriate measures to remedy this situation.
3. The parties shall reassess the situation during the second half of 1999 with a view to
   determining the arrangements for the period from 1 January 2000.
                                           ^La\
 ---pagebreak---                                                                                                ANNEX
      CN code                                           Description                                         Rate of           Tariff quotas            Rate of             Reference            Provisions
                                                                                                         reduction of                               reduction of           quantities          specific to
                                                                                                        customs duties                            tariff quotas in
                                                                                                                                                      excess of
                                                                                                                                                     existing or
                                                                                                                                                    future tariff
                                                                                                             (%)                (tonnes)               quotas
                                                                                                              a                      b                   (%)                (tonnes)
                                                                                                                                                          c                     d                 • e
     0101 19 10     Horses for slaughter '
     0101 19 90     other                                                                                            100                                          80                       art. 1 & 6
                                                                                                                     100                                          80                       art. 1 & 6
 ex 0204            Meat of sheep or goats, fresh, chilled or frozen, other than meat of domestic                    100                                            -
                    goats
     0208           Other meat and edible meat offal, fresh, chilled or frozen                                       100                                            -
 ex 0602 40         Roses, grafted or not, other than cuttings                                                       100                                            -
     0603 10        Cut flowers and flower buds, fresh                                                               100                  750                       -                      art. 1(5)
 ex 0701 90 51      New potatoes, from 1 January to 31 March *                                                       100               15 000                     40                       art.i(5)
 ex 0702 00         Tomatoes, from 15 November to 30 April                                                          100*                                        60*                        art. 1(6)
 ex 0703 10 11      Onions, from 15 February to 15 May                                                               100                                          60                       art. 1 & 6
 ex 0703 10 19
ex 0703 20 00       Garlic, from 1 November to 31 March                                                              100                                          60                       art. 1 & 6
ex 0706 10 00       Carrots, from 1 January to 31 March                                                              100                                          40                       art. 1 & 6
ex 0707 00          Cucumbers, from 10 November to 11 February                                                      100*                                           0                       art. 1(6)
ex 0708 10.10       Peas (Pisum sativum), from 1 October to 30 April                                                 100                                          60    -                  art. 1(6)
ex 0708 20 10       Beans (Vigna spp. Phaseolus spp.), from 1 November to 30 April                                   100                                          60                       art. 1(6)
ex 0709 10          Artichokes, from 1 October to 31 December                                                      100*                                        30*                         art. 1 (6)
         1
           Entry under this subheading is subject to conditions laid down by the competent Community authorities.
             Once Community rules governing potatoes come into force, the period will be extended to 15 April and the rate of duty applying to quantities in excess of the quota will be 50%.
        * The rate of reduction applies to the ad valorem customs duty
 ---pagebreak---                                                                                                ANNEX
     CN code                                           Description                                        Rate of       Tariff quotas      Rate of            Reference       Provisions
                                                                                                        reduction of                    reduction of          quantities     specific to
                                                                                                      customs duties                  tariff quotas in
                                                                                                                                          excess of
                                                                                                                                         existing or
                                                                                                                                        future tariff
                                                                                                            (%)           (tonnes)         quotas
                                                                                                             a                 b             (%)               (tonnes)
                                                                                                                                              c                   d                e
ex 0709 20 00      Asparagus, from 1 October to 31 March                                                           100                                 0                 art. 1(6)
ex 0709 30 00      Aubergines, from 1 December to 30 April                                                           60                                 -                art. 1(6)
ex 0709 40 00      Celery other than celeriac, from 1 November to 31 March                                         100                                 0                 art. 1(6)
    0709 60 10     Sweet peppers                                                                                   100                                40                 art. 1(6)
    0709 60 99     Other peppers of the genus Capsicum or of the genus Pimenta                                     100                                  -
ex 0709 90 50      Fennel, from 1 November to 31 March                                                             100                                 0                 art. 1(6)
ex 0709 90         Courgettes, from 1 December to 15 March                                                         60*                                 -"
ex 0709 90 90      Wild onions of the species Muscari comosum, from 15 February to 15 May                          100                                60                 art. 1(6)
                   Parsley, from 1 November to 31 March                                                            100                                 6
   0710 80 59      Other peppers of the genus Capsicum or of the genus Pimenta                                     100                                 -
   071120 10       Olives for uses other than the production of oil3                                                60                                 -
   0711 30 00      Capers                                                                                          100                                90                 art. 1(6)
   0711 90 10      Peppers of the genus Capsicum or of the genus Pimenta other than sweet                          100                                 -
                   peppers
   0713 10 10      Peâs for sowing                                                                                 100                               60                  art. 1(6)
   0713 50 10      Broad beans and horse beans for sowing                                                          100                               60   ' v
                                                                                                                                                                         an. I (6)
ex 0713            Leguminous vegetables other than those for sowing                                               100                                 -
        1
          Entry under this subheading is subject to conditions to be laid down by the competent Community authorities.
       * The rate of reduction applies only to the ad valorem customs duty;
 ---pagebreak---    |                                                                                           ANNEX
          CN code                                       Description                                    Rate of      Tariff quotas       Rate of        Reference         Provisions
                                                                                                    reduction of                     reduction of      quantities       specific to
                                                                                                   customs duties                  tariff quotas in
                                                                                                                                       excess of
                                                                                                                                      existing or
                                                                                                                                     future tariff
                                                                                                        <%)           (tonnes)          quotas
                                                                                                          a                b              (%)           (tonnes)
                                                                                                                                           c                d                  e
         0802 11 90 Almondso whether or not shelled, other than bitter almonds                                  100                                 0           1000 art. 1(5)
         0802 12 90
     ex 0804 10 00  Dates, in immediate packings of a net content of 35kg or less .                             100                                  -
     ex 0805 10     Oranges, fresh                                                                             100*          31360               80*                 art 1(5)
     ex 0805 10     Oranges, other than fresh                                                                  100*                                 0      .    1500 art 1(5)
     ex 0805 20     Mandarins, (including tangerines and satsumas), fresh; clémentines, wilkings               100*                              80*                 art. 1(6)
                    and similar citrus hybrids, fresh
     ex 0805 30     Lemons, fresh                                                                              100*                              80*                 art. 1(6)
.£       0805 40    Grapefruit                                                                                   80                                 -
     ex 0806        Table grapes, fresh, from 15 November to 30 April                                           60*                                 -
     ex 0807 10 10  Watermelons, from 1 April to 15 June                                                         50                                 -
     ex 0807 10.90  Melons, from 1 November to 31 May                                                           100                                50                art. 1(6)
         0809 10    Apricots      -• '        •                                                                100*                                 0          2000  art. 1(5)
     ex 0809 40     Plums, from 1 November to 15 June                                                           60*                                 -
     ex 0810 10 90  Strawberries, from 1 November to 31 March                                                   100                                60                art.l(6)
     ex 0810 20 10  Raspberries, from 15 May to 15 June                                                          50                                v\
     ex 0812 90 20  Oranges, finely shredded, provisionally preserved                                            80                                 -
     ex 0812 90 95  Other citrus fruit, finely shredded, provisionally preserved                                 80                                 -
     * the rate of reduction applies only to the ad valorem customs duty
 ---pagebreak---                                                                                                   ANNEX
     CNcode                                              Description                                            Rate of       Tariff quotas      Rate of          Reference      Provisions
                                                                                                             reduction of                     reduction of        quantities    specific to
                                                                                                            customs duties                  tariff quotas in
                                                                                                                                                excess of
                                                                                                                                               existing or
                                                                                                                                              future tariff
                                                                                                                 (%)            (tonnes)         quotas
                                                                                                                  a                  b             <*)             (tonnes)
                                                                                                                                                    c                 d               e
    090412 00        Pepper, crushed or ground                                                                          100                                   -
    0904 20 31       Fruits of the genus Capsicum or of the genus Pimenta, neither crushed nor                          100                                   -
    0904 20 35       ground4
    0904 20 39
    0904 20 90       Fruits of die genus Capsicum or of the genus Pimenta, crushed or ground                            100                                   -
    0909             Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries                       100                                   -
    0910             Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices                     100                                   -
                                            5
    1209 91 90       Other vegetable seeds                                                                              100                                 60
    1209 99 99       Orner seeds or fruit, for sowing3                                                                  100                                 60               art 1(6)
    1211             Plants and parts of plants (including seeds and fruits), of a kind used primarily,                 100                                  -
                     in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes,
                     fresh or dried, whether or not cut, crushed or powdered
    1212 10 10       Locust beans, including locust bean seeds                                                          100                                  -
    1212 20 00       Seaweeds and other algae                                                                           100                                  -
    1212 30 00       Apricot, peach or plum stones and kernels                                                          100                                  -
    1212 99 90       Other plant substances                                                                             100                                  -
                                                                                                                                                                »
ex 1302 20           Pectic substances and pectinates                                                                    25
ex 2001 10 00 .      Cucumbers, with no added sugar                                                                     100 1                                -
                                                                                                                            •
  4
     Entry under this subheading is subject to conditions laid down in the relevant Community provisions.
  5
    This concession relates only to seeds complying with the directives dealing with the selling of seeds and plants.
 ---pagebreak---                                                                                                 ANNEX
           CN code                                      Description                                      Rate of      Tariff quotas      Rate of          Reference        Provisions
                                                                                                      reduction of                    reduction of        quantities      specific to
                                                                                                     customs duties                 tariff quotas in
                                                                                                                                        excess of
                                                                                                                                       existing or
                                                                                                                                      future tariff
                                                                                                          (%)           (tonnes)         quotas
                                                                                                           a                 b             (%)             (tonnes)
                                                                                                                                            c                 d                 e
     ex 2001 20 00    Onions, with no added sugar                                                                 100                                 -
          2001 90 20  Fruits of the genus Capsicum or of the genus Pimenta, other than sweet peppers              100                                 -
          2001 90 50  Mushrooms, with no added sugar                                                              100                                 -
      ex 2001 90 65   Olives, with no added sugar                                                                 100                                 -
      ex 2001 90 70   Sweet peppers, with no added sugar                                                          100                                 -
     ex 2001 90 75    Salad beetroot, with no added sugar                                                         100                                 -                    ,
     ex 2001 90 85   Red cabbages, with no added sugar                                                            100                                 -
<A   ex 2001 90 96   Other, with no added sugar                                                                   100                                 -
         2002 10 10  Tomatoes, peeled                                                                             100                               30                art. 1(6)
     ex 2002 90      Tomato concentrate                                                                           100          2000                  0                art. 1(5)
         2003 10 20  Mushrooms of the species Agaricus, provisionally preserved, completely
                     cooked :                                                                                   100*                             50*                 an. 1(6)
                     • of the species Psalliota                                                                 100*                             60*                 art.1(6)
                     - other
         2003 10 30  Other mushrooms of the species Agaricus
                     • of the species Psalliota                                                                100*                              50*                 art. 1(6)
                                                                                                               100*
                                                                                                                                                        -
                     - other                                                                                                                     60*                 art. 1(6)
   .-    2003 10 80  Other mushrooms                                                                             100                              60                 art. 1(6)
         2003 20 00  Truffles                                                                                     70                                 -
         2004 10 99  Other potatoes                                                                              100                              50                 art. 1(6)
    ex 2004 90 30    Capers and olives                                                                           100                                 -
    * The rate of reduction applies only to the ad valorem customs duty
 ---pagebreak---                                                                                            ANNEX
   CNcode                                        Description                                       Rate of      Tariff quotas      Rate of         Reference        Provisions
                                                                                                reduction of                    reduction of       quantities       specific to
                                                                                               customs duties                 tariff quotas in
                                                                                                                                  excess of
                                                                                                                                 existing or
                                                                                                                                future tariff
                                                                                                    <%)           (tonnes)         quotas
                                                                                                      a                b             (%)            (tonnes)
                                                                                                                                      c                 d                e
  2004 90 50 Peas (Pisum sativum) and green beans                                                           100                               20               art. 1(6)
  2004 90 95 Artichokes                                                                                     100                               50               art. 1(6)
  2004 90 99 Other :
             Asparagus, carrots and mixtures                                                               100                                20               art 1(6)
             Other                                                                                         100                                50               art 1(6)
  2005 10 00 Homogenized vegetables:
             Asparagus, carrots and mixtures                                                               100                                20               art. 1(6)
             Other                                                                                         100                                50               art. 1(6)
  2005 20 20 Potatoes, thinly sliced, fried or baked, whether or not salted or flavoured, in               100                             .  50               art. 1(6)
             airtight packings, suitable for immediate consumption
  2005 20 80 Other potatoes                                                                                100                                50               art. 1(6)
  2005 40 00 Peas (Pisum sativum)                                                                          100                                20               art. 1(6)
  2005 51 00 Beans, shelled                                                                                100                                50               art 1(6)
  2005 59 00 Other beans                                                                                     20                                -
  2005 60 00 Asparagus                                                                                       20                                -
  2005 70    Olives                                                                                        100                                 -
  2005 90 10 Fruits of the genus Capsicum, other than sweet peppers or pimentos                            100                                   ,                    -
  2005 90 30 Capers                                                                                        100                                 -                  '
i
  2005 90 50 Artichokes                                                                                    100                               50               art 1(6)
  2005 90 60 Carrots                                                                                       100                               20               art 1(6)
  2005 90 70 Mixtures of vegetables                                                                        100                               20               art 1(6)
                                                                                                                                                      •
 ---pagebreak---                                                                                          ANNEX
     CNcode                                       Description                                    Rate of      Tariff quotas        Rate of        Reference       Provisions
                                                                                              reduction of                      reduction of      quantities     specific to
                                                                                             customs duties                   tariff quotas in
                                                                                                                                  excess of
                                                                                                                                 existing or
                                                                                                                                future tariff
                                                                                                  (%)             (tonnes)         quotas
                                                                                                   a           '      b              (*)           (tonnes)
                                                                                                                                      c               d                 e
    2005 90 80 Other                                                                                      100                                 50              art. 1(6)
    2007 10 91 Homogenized preparations of tropical fruit                                                  50                                   -
    2007 10 99 Other                                                                                       50                                   -
    2007 91 90 Citrus fruit other                                                                          50                                   -
    2007 99 91 Apple purée, including compotes                                                             50                                   -
    2007 99 98 Other                                                                                       50                                  -
    2008 30 51 Grapefruit segments                                                                         80
    2008 30 71                                                                                                                             •
ex 2008 30 91
ex 2008 30 99
ex 2008 30 55  Mandarins, (including tangerines and satsumas), finely shredded; clémentines,               80                                  -
ex 2008 30 75  wilkings and similar citrus hybrids, finely shredded
ex 2008 30 59  Oranges and lemons,finelyshredded                                                           80                                  -
ex 2008 30 79
ex 2008 30 91  Citrus fruit finely shredded                                                                80                                  -
ex 2008 30 99
ex 2008 30 91  Citrus pulp                                                                                40                                   -
   2008 50 61  Apricots                                                                                  100                                 20              art 1(6)
                 m
   2008 50 69
ex 2008 50 92  Apricot halves                                                                            100                                 50              art 1(6)
ex 2008 50 94
ex 2008 50 99
ex 2008 50 92  Apricot pulp                                                                              100            5 160               30
ex 2008 50 94
                                                                                                                •
 ---pagebreak---                                                                                                  ANNEX
    CN code                                               Description                                    Rate of      Tariff quotas        Rate of         Reference      Provisions
                                                                                                      reduction of                      reduction of       quantities     specific to
                                                                                                     customs duties                   tariff quotas in
                                                                                                                                          excess of
                                                                                                                                         existing or
                                                                                                                                        future tariff
                                                                                                          (%)           (tonnes)            quotas
                                                                                                            a                b               <%)            (tonnes)
                                                                                                                                              c                 d               e
ex 2008 70 92       Peach (including nectarine) halves                                                             50                                    -
ex 2008 70 94
ex 2008 70 99       Peach (including nectarine) halves                                                           100                                  50              art. 1(6)
ex 2008 92 51       Mixtures of fruit                                                                            100            1000*                 55          *   art. 1(6)
ex 2008 92 59
ex 2008 92 72       Mixtures of fruit                                                                              55          1 000*
ex 2008 92 74
ex 2008 92 76
ex 2008 92 78
    2009 11         Orange juice                                                                                 70*                                    •
    2009 19
    2009 20     •   Grapefruit juice                                                                             70*
    2009 30 11      Juice of all other citrus fruit                                                              60*                                   •
    2009 30 19
ex 2009 30 31       Juice of all other citrus fruit, other than lemon juice                                      60*                                   •
    2009 30 39
ex 2204             Wine of fresh grapes                                                                         100      179 200 hi.                 80
ex2204              Wine of fresh grapes with a registered designation of origin                                 100       56 000 hi.                  0              Conditions laid
                                                                                                                                                                      down in art. 2
    2301            Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans,                 100
                    molluscs or other aquatic invertebrates, unfit for human consumption; greaves
  ' Tariff quota common to the six headings relating to mixtures of fruit.
 '* The rate of reduction applies only to the ad valorem customs duty
 ---pagebreak---                                                                                           ANNEX
      CN code                                     Description                                      Rate of      Tariff quotas      Rate of       Reference  Provisions
                                                                                                reduction of                    reduction of     quantities specific to
                                                                                               customs duties                 tariff quotas in
                                                                                                                                  excess of
                                                                                                                                 existing or
                                                                                                                                future tariff
                                                                                                    (%)           (tonnes)         quotas
                                                                                                     a                 b             (%)          (tonnes)
                                                                                                                                      c              d           e
  ex 2302     Brans, sharps and other residues, whether or not in the form of pellets, derived               60                                -
              from the sifting, milling or other working of cereals or of leguminous plants,
              other than maize or rice
i
 ---pagebreak---                                               PROTOCOL 2
                       ON THE ARRANGEMENTS APPLYING TO IMPORTS
                        INTO THE COMMUNITY OF FISHERY PRODUCTS
                                        ORIGINATING IN TUNISIA
                                               Sole Article
                       The products listed below, originating in Tunisia, shall be
                           imported into the Community free of customs duties
CN CODE                   DESCRIPTION
Chapter 3                 Fish and crustaceans, molluscs and other aquatic invertebrates
1604 11 00                Salmon
1604 12                   Herrings
ex 1604 13 11             Sardines, of the species Sardina pilchardus in
                          olive oil1
ex 1604 13 19             Sardines of the species Sardina pilchardus other than
                          in olive oil1
1604 14                   Tunas, skipjack and boni to (Sarda spp.)
1604 15                   Mackerel
1604 16 00                Anchovies
1604 19 10                Salmonidae, other than salmon
 1604 19 31               Fish of the genus Euthynnus, other than
1604 19 39                skipjack (Euthynnus (Katsuwonus) pelamis)
 1604 19 50               Fish of the species Orcynopsis unicolor
 1604 19 91 to           'Other
 1604 19 98
 1604 20                  Other prepared or preserved fish:
 1604 20 05                Preparations of surimi
 1604 20 10               of salmo»
 1604 20 30                of salmonidae, other than salmon
    Within the limits of a Community tariff quota of 100 tonnes common to subheadings ex 1604 13 11. ex
    160-4 13 19 and ex 1604 20 50.
                                                    &
 ---pagebreak--- CN CODE                I DESCRIPTION
                                                                                      :
1604 20 40                of anchovies                                                            ~"
ex 1604 20 50             of sardines of the species Sardina pilchardus '
1604 20 70                of tunas, skipjack or other fish of the genus
                          Euthynnus
1604 20 90                of other fish
1604 30                   Caviar and caviar substitutes
1605 10 00                Crab
1605 20                   Shrimps and prawns
1605 30 00                Lobster
1605 40 00                Other crustaceans
 1605 90 11               Mussels (Mytilus spp., Perna spp.), in airtight
                          containers
 1605 90 19               Other mussels
 1605 90 30               Other molluscs
 1902 20 10               Stuffed pasta, whether or not cooked or otherwise prepared:
                          containing more than 20 % by weight of fish,
                          crustaceans, molluscs or other aquatic invertebrates.
    Within the limits of a Community tariff quota of 100 tonnes common to subheadings ex 1604 13 11, ex
    1604 13 19 and ex 1604 20 50.
 ---pagebreak---                                               PROTOCOL 3
               ON THE ARRANGEMENTS APPLYING TO IMPORTS INTO TUNISIA OF
                 AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY
                                               Sole Article
The customs duties on import into Tunisia of the products originating in the Community listed in the Annex,
shall not be higher than those shown in column (a) within the limits of the tariff quotas shown in column
(b).
                                              -Sa
 ---pagebreak---     CN code                               Description                             Maximum       Preferential tariff      Specific
                                                                             customs duties           quotas            provisions
                                                                                     %
                                                                                      a                  b
  0102 10         Live bovine animals, pure-bred breeding animals                    17                2000
  0102 90        Other than pure-bred breeding animals                               27                 35                   X
  0201 20        Meat of bovine   animals, fresh or chilled, other cuts              27             8000 (1)                 X
                 with bone in
  0201 30        Meat of bovine   animals, fresh or chilled,                         27             8000 (1)                 X
                 boneless
  0202 20        Meat of bovine   animals, frozen, other cuts                        27             8000 (1)                 X
                 with bone in
  0202 30        Meat of bovine   animals, frozen, boneless                         27              8000 (1)                 X
  0207 21        Poultry not cut in pieces, frozen (fowls of the species            43                 400                  (2)
                 Gallus domesticus)
  0402 10        Milk and cream, concentrated or containing added sugar              17             9700 (3)                 X
                 or other sweetening matter, in powder, granules or other
                 solid forms, of a fat content, by weight, not exceeding
                 1.5%.
  0402 2 !       Milk and cream, not containing added sugar or other                 17             9700 (3)                 X
                 sweetening matter, in powder, granules or other solid
                 forms, of a fat content, by weight, exceeding 1.5%
  0402 99        Milk and cream, concentrated, other than cream in                  17              9700 (3)                 X
                 powder or other solid forms, and/or containing sugar or
                 other sweetening matter.
  0405 00        Butter and other fats and oils derived from milk                   35                 250                  X
(x)     The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted from the preferential
        tariff quota.
(1) i   The figure of 8000 tonnes covers ail four subheadings.
(2)     From 1 July to end February.
(3)     The ficurc of 9700 tonnes covers all three subheadings.
 ---pagebreak---     CN code                          Description                            Maximum         Preferential tariff Specific provisions
                                                                        customs duties ^         quotas
                                                                                 %
                                                                                 a                  b
  0406 30   Processed cheese, not grated or powdered                            27                 450                     X
  0407 00   Birds' eggs, in shell, fresh, preserved or cooked                                      1100                   (3)
            - for hatching                                                      20
            - gamcbirds' eggs                                                   43
            - other                                                             43
  0602 99   Other live plants (including their roots) other than those          43                 200
            falling within subheadings 0602 10, 0602 20, 0602 30,
            0602 40 and 0602 91
  0701 10   Seed potatoes, fresh or chilled                                     15                16500.              r .(4)
  0701 90   Potatoes, fresh or chilled, other than seed potatoes                43                16500
  0802 22   Hazelnuts or filberts, shelled                                      43                 200
  1001 10   Durum wheat                                                         17                17000                    X
  1001 90   Other than durum wheat                                              17               230000                    X
  1003 00   Barley                                                              17                12000                    X
  1005 90   Maize (corn), other than seed                                       17                9000
  1103 11   Groats and meal of wheat                                            43                 300
  1103 13   Groats and meal of maize (corn)                                     43                 800
  1107 10   Malt, not roasted                                                   43                2000
  1108 12   Maize (corn) starch                                                 31                 900
  1214 10   Lucerne (alfalfa) meal and pellets                                  29                 700
(x)         The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted from the
            preferential tariff quota.
(3)         From 1 July to end February.
(4)         From 1 October to 31 May.
 ---pagebreak---       CN code                                 Description                            Maximum       Preferential tariff      Specific
                                                                                 customs duties          quotas            provisions
                                                                                         %
    1502 00          Fats of bovine animals, sheep or goats, raw or rendered,            27                600
                     whether or not pressed or solvent-extracted
    1507 10          Soya bean oil, crude, whether or not degummed                       15               7500
    1511 00          Palm oil and its fractions, whether or not refined, but not                           300
                     chemically modified
                     - Crude oil                                                         20
                     - Other                                                            43
   1514 10          Rape, colza or mustard oil, crude                                                    30000
                     - of colza                                                          15
                    - other                                                             43
   1514 90          Rape, colza or mustard oil, other than crude                        43                900
   1515 11           Linseed oil, crude                                                 20                400
   1516 10          Animal fats and oils and their fractions                            31                300
   1701 99          Cane or beet sugar and chemically pure sucrose, other                15              72000
                    than raw sugar, not containing added flavouring or
                    colouring matter
   1702 30          Glucose and glucose syrup                                                             650
                    - Glucose containing added flavouring or colouring                  43
                        matter
                    - Other                                                             20
   .702 90          Sugars, including invert sugar, other than lactose, maple                             200
                    sugar, glucose and fructose, and their syrups
                    - Other sugars containing added flavouring or colouring
                       matter                                                           43
                    - Other                                                             29
  2309 10           Dog or cat food, put up for retail sale                             43                20
  2309 90           Other animal foods                                                 43                2800
  240,1 10          Tobacco, not stemmed/stripped                                      25               2800
(x)      The quantities imported under the tariff quota opened by Tunisia within the WTO framework under the current access arrangements are deducted from the preferential
         tariff quota.
 ---pagebreak---                                           Protocol No.4
    concerning the definition of originating products' and methods of administrative
                                           cooperation
                                              TITLE I *
                                       General provisions
                                              Article I
                                            Definitions
For the purposes of this Protocol:
(a)    'manufacture1 means any kind of working or processing including assembly or
       specific operations;
(b)    'material' means any ingredient, raw material, component or part, etc., used in the
      manufacture of the product;
(c)    'product' means the product being manufactured, even if it is intended for later use in
       another manufacturing operation;
(d)    'goods' means both materials and products;
(e)    'customs value' means the value as determined in -accordance with the Agreement on
       implementation of Article VII of the General Agreement on Tariffs and Trade, in 1994
       (WTO Agreement on customs valuation);
(f)    'ex-works price' means the price paid for the product ex-works to the manufacturer in
       whose undertaking the last working or processing is carried out, provided the price
       includes the value of all the materials used, minus all 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 territories concerned;
(h)    'value of originating materials' means the customs value of such materials as defined
       in subparagraph (g) applied mutatis mutandis]
(i)    'chapters' and 'headings' means the chapters and the headings(four-digit codes) used
       in the nomenclature which makes up the Harmonized Commodity Description and
       Coding System, referred to in this Protocol as 'the Harmonized System' or 'HS';
(j)    'classified' refers to the classification of a product or material under a particular
       heading;
(k)    '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.
                                                n
 ---pagebreak---                                             TITLE II
                    Definition of the concept of 'originating products'
                                            Article 2
                                         Origin criteria
For the purpose of implementing this Agreement and without prejudice to the provisions of
Articles 3,4 and 5 of this Protocol, the following products shall be considered as
1)     products originating in the Community
       a) products wholly obtained in the Community, within the meaning of Article 6 of
         this Protocol;
       b) products obtained in the Community which contain materials not wholly
         obtained there, provided that the said materials have undergone sufficient working
         and processing in the Community within the meaning of Article 7 of this
         Protocol;
2).    products originating in Tunisia
       a) products wholly obtained in Tunisia within the meaning of Article 6 of this
         Protocol;
       b) products obtained in Tunisia which contain materials not wholly obtained there,
         provided that the said materials have undergone sufficient working or processing
         in Tunisia within the meaning of Article 7 of this Protocol.
                                            Article 3
                                      Bilateral cumulation
1. Notwithstanding Article 2 (1) (b), materials originating in Tunisia within the meaning
    of this Protocol shall be considered as materials originating in the Community and it
    shall not be necessary that such materials have undergone sufficient working or
    processing there, provided however that they have undergone working or processing
    going beyond that referred to in Article 8 of this Protocol.
2. Notwithstanding Article 2 (2) (b), materials originating in the Community within the
    meaning of this Protocol shall be considered as materials originating in Tunisia and it
    shall not be necessary that such materials have undergone working or processing there,
    provided however that they have undergone working or processing going beyond that
    referred to in Article 8 of this Protocol.
                                                n
 ---pagebreak---                                        Article 4
         Cumulation with materials originating in Algeria and Morocco
1  .Notwithstanding Article 2(1) (b) and subject to the provisions of paragraphs 3 and
   4, materials originating in Algeria or Morocco within the meaning of Protocol 2
   annexed to the Agreements between the Community and these countries shall be
   considered as originating in the Community and it shall not be necessary that such
   materials have undergone sufficient working or processing, on condition however
   that they have undergone working or processing beyond that referred to in Article 8
   of this Protocol.
2  Notwithstanding Article 2 (2) (b) and subject to the provisions of paragraphs 3 and
   4, materials originating in Algeria or Morocco within the meaning of Protocol 2
   annexed to the Agreements between the Community and these countries shall be
   considered as originating in Tunisia and it shall not be necessary that such materials
   have undergone sufficient working or processing, on condition however that they
   have undergone working or processing beyond that referred to in Article 8 of this
   Protocol.
3. The provisions set out in paragraphs 1 and 2 concerning materials originating in
   Algeria are only applicable in a measure or in exchanges effected between the
   Community and Algeria and between Tunisia and Algeria, which are governed by
   identical rules of origin.
4. The provisions set out in paragraphs 1 and 2 concerning materials originating in
   Tunisia are only applicable in a measure or in exchanges effected between the
   Community and Morocco and between Tunisia and Morocco , which are governed
   identical rules of origin.
                                       Article 5
                        Cumulation of working or processing
1. For the purpose of implementing Article 2 (1) (b), working or processing carried
   out in Tunisia, or when the conditions required by Article 4, paragraphs 3 and 4 are
   fulfilled in Algeria or in Morocco shall be considered as carried out in the
    Community, when the products obtained undergo subsequent working or
   processing in the Community.
2. For the purpose of implementing Article 2 (2) (b), working or processing carried
    out in the Community or when the conditions required by Article 4, paragraphs 3
    and 4 are fulfilled in Algeria or in Morocco shall be considered as carried out in
   Tunisia, when the products obtained undergo subsequent working or processing in
    Tunisia.
3.  Where pursuant to the provisions of paragraph 1 or 2 the originating products are
    obtained in two or More of the States referred to or one of those States and the
    Community, they shall be considered as originating products of the State or
    Community according to where the last working or processing went beyond that
    referred to in Article 8
                                           ^
 ---pagebreak---                                            Article 6
                                 Wholly obtained products
1 Within the meaning of Article 2 (1) (a) and (2) (a), the following shall be considered
   as wholly obtained either in the Community or in Tunisia.
   (a) mineral products extracted from their soil or from their 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 there;
   (f) products of sea fishing and other products taken from the sea by their vessels;
   (g) products made aboard their factory ships exclusively from products referred to in
   subparagraph (f);
   (h) used articles collected there fit only for the recovery of raw materials, including used
   tyres fit only for retreading or use as waste;
   (i) waste and scrap resulting from manufacturing operations conducted there;
   (j) products extracted from marine soil or subsoil outside their territorial waters
   provided that they have sole rights to work that soil or subsoil;
   (k) goods produced exclusively from products specified in subparagraphs (a) to (j).
2. The terms 'their vessels' and 'their factory ships' in paragraph 1 (f) and (g) shall apply
   only to vessels and factory ships:
   - which are registered or recorded in Tunisia or in a Member State of the
       Community,
   - which sail under the flag of Tunisia or of a Member State of the Community,
       which are owned to an extent of at least 50 per cent by nationals of Tunisia or of a
       Member States of the Community, or by a company with its head office in one of
       these States or in Tunisia, 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 Tunisia or of Member States of the Community and of which, in
       addition, in the case of partnerships or limited companies, at least half the capital
       belongs to these States, to Tunisia, to their public bodies or to their nationals,
       of which the master and officers are nationals of Tunisia or of Member States
       of the Community,
                                                 ^0
 ---pagebreak---    - of which at least 75% of the crew are nationals of Tunisia or of Member States of
      the Community,
3. In so far as trade between Tunisia or the Community and Algeria or Morocco are
   covered by identical rules of origin, the terms 'their vessels' and 'their factory ships' in
   paragraph 1 (f) and (g) shall also apply to Algerian's or Moroccan's vessels or factory
   ships within the meaning of paragraph 2.
4. The terms "Tunisia" and the "Community" shall also cover the territorial waters which
   surround Tunisia and the Member States of the Community.
   Sea-going vessels, including factory ships on which the fish caught is worked or
   processed, shall be considered as part of the territory of the Community or of Tunisia
   provided that they satisfy the conditions set out in paragraph 2.
                                          Article 7
                        Sufficiently worked or processed products
1. For the purposes of Article 2, non-originating materials are considered to be
   sufficiently worked or processed when the product obtained is classified in a heading
   which is different from that in which all the non-originating materials used in its
   manufacture are classified, subject to paragraphs 2 and Article 8.
2. For a product mentioned in columns 1 and 2 of the list in Annex II, the conditions set
   out in column 3 for the product concerned must be fulfilled instead of the rule in
   paragraph 1.
   For the products of Chapter 84 to 91 inclusive, as an alternative to satisfying the
   conditions set out in column 3, the exporter may opt to apply the conditions set out in
   column 4 instead.
   Where in the list in Annex II a percentage rule is applied in determining the
   originating status of a product obtained in the Community or in Tunisia the value
   added by the working or processing shall correspond to the ex-works price of the
   product obtained, less the value of third-country materials imported into the
   Community or Tunisia.
3. These conditions indicate, for all products covered by the Agreement, the working or
   processing which must be carried out on the non-originating materials used in the
   manufacture of these products, and apply only in relation to such materials.
   Accordingly, it follows that if a product, which has acquired originating status by
   fulfilling the conditions set out in the list for that product, 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.
                                              si
 ---pagebreak---                                              Article 8
                        Insufficient working or processing operations
For the purpose of implementing article 7 the following shall be considered as
insufficient working or processing to confer the status of originating products, whether or
net there is a change of heading:
(a)operations to ensure the preservation of products in good condition during transport
    and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur
    dioxide or other aqueous solutions, removal of damaged parts, and like operation);
(b)simple operations consisting of removal of dust, sifting or screening, sorting,
     classifying, matching (including the making-up of sets of articles), washing, painting,
     cutting up;
(c)       (i)     changes of packaging and breaking up and assembly of packages;
          (ii)    simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or
          boards, etc., and all other simple packaging operations;
(d)affixing marks, labels and other like distinguishing signs on products or their
     packaging;
(e) simple mixing of products, whether or not of different kinds, where one or more
     components of the mixtures do not meet the conditions laid down in this Protocol to
     enable them to be considered as originating in the Community or in Tunisia;
 (f) simple assembly of parts to constitute a complete product;
 (g)a combination of two or more operations specified in subparagraphs (a) to (f);
 (h) slaughter of animals.
                                             Article 9
                                       Unit of qualification
 1. The unit of qualification for the application of the provisions of this Protocol shall be
   the particular product which is considered as the basic unit when determining
   classification using the nomenclature of the Harmonized System.
     Accordingly, it follows that:
      (a)when a product composed of a group or assembly of articles is classified under the
     terms of the Harmonized System in a single heading, the whole constitutes the unit of
      qualification;
      (b)when a consignment consists of a number of identical products classified under the
      same heading of the Harmonized System, each product must be taken individually
      when applying the provisions of this Protocol.
 ---pagebreak--- 2. Where, under general rule 5 of the Harmonized System, packaging is included with
   the product for classification purposes, it shall be included for the purposes of
   determining origin.
                                         Article 10
                             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 11
                                             Sets
Sets, as defined in general rule 3 of the Harmonized 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 per cent of the ex-works price of the set.
                                         Article 12
                                     Neutral elements
In order to determine whether a product originates in the Community or in Tunisia it
shall not be necessary to establish whether the electrical energy, fuel, plant and
equipment as well as machines and tools used to obtain such product, or whether any
goods, used in the course of production which do not enter and which were not intended
to enter into the final composition of the product, are originating or not.
                                              S3
 ---pagebreak---                                             TITLE III
                                   Territorial requirements
                                            Article 13
                                   Principle of territoriality
The conditions set out in Title II relative to the acquisition of originating status must be
fulfilled without interruption in the Community or in Tunisia without prejudice to the
provisions of Articles 4 and 5.
                                            Article 14
                                    Reimportation of goods
If originating products exported from the Community or Tunisia to another country are
returned, except in so far as provided for in Article 4 or 5 they must be considered as
non-
originating, unless it can be demonstrated to the satisfaction of the customs authorities
that:
(a)     the goo<Js returned are the same goods 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.
                                            Article 15
                                        Direct transport
 1. The preferential treatment provided for under the Agreement applies only to products
    or materials which are transported between the territories of the Community and
    Tunisia or, when the provisions of Articles 4 and 5 are applied, of Algeria or Morocco
    without entering any other territory. However, goods originating in Tunisia or in the
    Community and constituting one single consignment which is not split up may be
    transported through territory other than that of the Community or Tunisia or, when the
    provisions of Article 3 apply, of Algeria or Morocco with, should the occasion arise,
    transhipment or temporary warehousing in such territory, provided that the goods have
    remained under the surveillance of the customs authorities in the country of transit or
    of warehousing and that they have not undergone operations other than unloading,
    reloading or any operation designed to preserve them in good condition.
    Products originating in Tunisia or in the Community may be transported by pipeline
     across territory other than that of the Community or that of Tunisia.
 2. Evidence that the conditions set out in paragraph 1 have been fulfilled may be supplied
     to the customs authorities of the importing country by the production of:
   (a)    a through bill of lading issued in the exporting country covering the passage
          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;
 ---pagebreak---         (ii)     stating the dates of unloading and reloading of the products and, where
        applicable, the names of the ships used; and
        (iii) certifying the conditions under which the products remained in the transit
        country; or
 (c)    failing these, any substantiating documents.
                                           Article 16
                                          Exhibitions
1. Products sent from one of the Contracting Parties for exhibition in a third country and
   sold after the exhibition for importation in another Contracting Party shall benefit on
   importation from the provisions of the Agreement on condition that the products meet
   the requirements of this Protocol entitling them to be recognized as originating in the
   Community or in Tunisia and provided that it is shown to the satisfaction of the
   customs authorities that:
   (a) an exporter has consigned these products from one of the Contracting Parties 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
   to the latter Contracting Party in the state in which they were sent for exhibition; and
   (d) the products have not, since they were consigned for exhibition, been used for any
   purpose other than demonstration at the exhibition.
2. A proof of origin must be issued or made out in accordance with the provisions of Title
   IV and submitted to the customs authorities of the importing country in the normal
   manner. The name and address of the exhibition must be indicated thereon. Where
   necessary, additional documentary evidence of the nature of the products and 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 organized 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.
                                               qs
 ---pagebreak---                                            TITLE IV
                                         Proof of origin
                                           Article 17
                                 Movement certificate EUR.1
Evidence of originating status of products, within the meaning of this Protocol, shall be
given by a Movement certificate EUR.1, a specimen of which appears in Annex III to this
Protocol.
                                           Article 18
             Normal procedure for the issue of a Movement certificate EUR.1
1. A Movement certificate EUR.1 shall be issued by the customs authorities of the
    exporting country on application having been made in writing by the exporter or,
    under the exporter's responsibility, by his authorized representative.
2. For this purpose, the exporter or his authorized representative shall fill out both the
    Movement certificate EUR. 1 and the application form, specimens of which appear in
    Annex III.
    These forms shall be completed in one of the languages in which the Agreement is
    drawn up, in accordance with the provisions of the domestic law of the exporting
    country, if they are handwritten, they shall be completed in ink in printed characters.
    The description of the products must be given in the box reserved for this purpose
    without leaving any blank lines. Where the box is not completely filled a horizontal
    line must be drawn below the last line of the description, the empty space being
    crossed through.
3. The exporter applying for the issue of a Movement certificate EUR. 1 shall be prepared
    to submit at any time, at the request of the customs authorities of the exporting
    country where the Movement certificate EUR.1 is issued, all appropriate documents
    proving the originating status of the products concerned as well as the fulfilment of the
    other requirements of this Protocol.
 .4. The Movement certificate EUR.1 shall be issued by the customs authorities of a
    Member State of the European Community if the goods to be exported can be
    considered as products originating in the Community within the meaning of Article 2
    (1) of this Protocol. The Movement certificate EUR.1 shall be issued by the customs
     authorities of Tunisia; if the goods to be exported can be considered as products
     originating in Tunisia within the meaning of Article 2 (2) of this Protocol.
 5. Where the cumulation provisions of Article 2 to 5 are applied, the customs authorities
     of the Member State of the Community or of Tunisia may issue Movement certificates
     EUR.1 under the conditions laid down in this Protocol if the goods to be exported can
     be considered as originating products within the meaning of this Protocol and
     provided that the goods covered by the Movement certificates EUR.1 are in the
     Community or in Tunisia.
     In these cases Movement certificates EUR.1 shall be issued subject to the presentation
     of the proof of origin previously issued or made out. This proof of origin musLbe kept
     for at least three years by the customs authorities of the exporting State.
 ---pagebreak--- 6. The issuing customs authorities shall take any steps necessary to verify the originating
   status of the products and the fulfilment of the other requirements of this Protocol.
   For this purpose, they shall have the right to call for any evidence and to carry out any
   inspection of the exporter's accounts or any other check which they consider
   appropriate.
   The issuing customs authorities 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.
7. The date of issue of the Movement certificate EUR.1 shall be indicated in the part of
   the certificate reserved for the customs authorities.
8. A Movement certificate EUR.1 shall be issued by the customs authorities of the
   exporting country when the products to which it relates are exported. It shall be made
   available to the exporter as soon as actual exportation has been effected or ensured.
                                          Article 19
                   Movement certificates EUR.1 issued retrospectively
1. Notwithstanding Article 18(8), a Movement certificate EUR.1 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 was issued but was not accepted at importation for technical
   reasons.
2. For the implementation of paragraph 1, the exporter must indicate in this application
   the place and date of exportation of the products to which the Movement certificate
   EUR. 1 relates, and state the reasons for his request.
3. The customs authorities may issue a Movement certificate EUR.1 retrospectively only
   after verifying that the information supplied in the exporter's application agrees with
   that in the corresponding file.
4. Movement certificates EUR. 1 issued retrospectively must be endorsed with one of the
   following phrases:
   'NACHTRÀGLICH AUSGESTELLT',
   'DÉLIVRÉ A POSTERIORI*,
   'RILASCIATO A POSTERIORI',
   •AFGEGEVEN A POSTERIORI',
   •ISSUED RETROSPECTIVELY',
   'UDSTEDT EFTERF0LGENDE',
   m
     EKAO0EN EKTQN YETEPQN'",
   'EXPEDIDO A POSTERIORI',
   •EMITADO A POSTERIORI',
 ---pagebreak---     'ANNETTU JÂLKIKÂTEEN'
    •UTFÀRDATIEFTERHAND'
    'arabic text'.
5. The endorsement referred to in paragraph 4 shall be inserted in the 'Remarks' box of
    the Movement certificate EUR.1.
                                            Article 20
                       Issue of a duplicate Movement certificate EUR.1
1. In the event of theft, loss or destruction of a Movement certificate EUR.1, the exporter
    may apply to the customs authorities which issued it for a duplicate made out on the
    basis of the export documents in their possession.
2. The duplicate issued in this way must be endorsed with one of the following words:
     'DUPLIKAT', 'DUPLICATA', 'DUPLICATO',
     •DUPLICAAT', 'DUPLICATE','ANTirPAOO",
     •DUPLICADO', 'SEGUNDA VIA', "KAKSCHSKAPPALE",
     'arabic text'.
3. The endorsement referred to in paragraph 2, the date of issue and the serial number of
     the original certificate shall be inserted in the 'Remarks' box of the duplicate
     Movement certificate EUR. 1.
4. The duplicate, which must bear the date of issue of the original Movement certificate
     EUR. 1, shall take effect as from that date.
                                            Article 21
                                   Replacement of certificates
 1. It shall at any time be possible to replace one or more Movement certificates EUR.1 by
     one or more other certificates provided that this is done by the customs office
     responsible for controlling the goods.
2. The replacement certificate shall be regarded as a definite Movement certificate EUR.1
      for the purpose of the application of this Protocol, including the provisions of this
      Article.
3. The replacement certificate shall be issued on the basis of a written request from the
      re-exporter, after the authorities concerned have verified the information supplied in
      the applicant's request. The date and serial number of the original Movement
      certificate EUR. 1 shall be given in box 7.
                                            Article 22
                        Simplified procedure for the issue of certificates
 1. By way of derogation from Articles 18, 19 and 20 of this Protocol, a simplified
      procedure for the issue of EUR. 1 Movement certificates can be used in accordance
      with the following provisions.
                                              qf
 ---pagebreak--- 2. The customs authorities in the exporting State may authorise any exporter, hereinafter
   referred to as 'approved exporter', making frequent shipments for which EUR.1
   Movement certificates may be issued and who offers, to the satisfaction of the
   competent authorities, all guarantees necessary to verify the originating status of the
   products, not to submit to the customs office of the application for an EUR.1
   certificate relating to those goods, for the purpose of obtaining an EUR.1 certificate
   under the conditions laid down in Article 18 of this Protocol.
3. The authorization referred to in paragraph 2 shall stipulate, at the choice of the
   competent authorities, that box No 11 'Customs endorsement' of the EUR.1 Movement
   certificate must:
   (a) either be endorsed beforehand with the stamp of the competent customs office of
   the exporting State and the signature, which may be a facsimile, of an official of that
   office; or
   (b) be endorsed by the approved exporter with a special stamp which has been
   approved by the customs authorities of the exporting State and corresponds to the
    specimen given in Annex V of this Protocol. Such stamp may be pre-printed on the
    forms.
4. In the cases referred to in paragraph 3 (a), one of the following phrases shall be entered
    in box No 7 'Remarks' of the EUR.1 Movement certificate:
    •PROCEDIMIENTO SIMPLIFICADO',
    •FORENKLET PROCEDURE',
    •VEREINFACHTES VERFAHREN',
    'AT1A0Y2TYMENH AIAAIKAXIA'",
    •SIMPLIFIED PROCEDURE',
    'PROCEDURE SIMPLIFIEE',
    •PROCEDURA SEMPLIFICATA',
    'VEREENVOUGIGDE PROCEDURE',
    'PROCEDIMENTO SIMPLIFICADO',
    •YKSINKERTAISTETTU MENETTELY',
    'FÔRENKLAD PROCEDUR,
    'arabic text'.
5. Box No 11 'Customs endorsement' of the EUR. 1 certificate shall be completed if
    necessary by the approved exporter.
6. The approved exporter shall, if necessary, indicate in box No 13 'Request for
    verification' of the EUR.1 certificate the name and address of the authority competent
    to verify such a certificate.
7. Where the simplified procedure is applied, the customs authorities of the exporting
    State may prescribe the use of EUR.1 certificates bearing a distinctive sign by which
    they may be identified.
8. In the authorization referred to in paragraph 2 the competent authorities shall specify in
    particular:
    (a) the conditions under which the applications for EUR.1 certificates are to be made;
                                             99
 ---pagebreak---     (b) the conditions under which these applications are to be kept for at least three
    years;
    (c) in the cases referred to in paragraph 3 (b) the authority competent to carry out the
    subsequent verification referred to in Article 33 of this Protocol.
9. The customs authorities of the exporting State may declare certain categories of goods
    ineligible for the special treatment provided for in paragraph 2.
lO.The customs authorities shall refuse the autorizction referred to in paragraph 2 to
    exporters who do not offer all the guarantees which they consider necessary. The
    competent authorities may withdraw the authorization at any time. They must do so
    where the approved exporter no longer satisfies the conditions or no longer offers
    these guarantees.
ll.The approved exporter may be required to inform the competent authorities, in
    accordance with the rules which they lay down, of the goods to be dispatched by him,
    so that such authorities may make any verification they think necessary before the
    departure of the goods.
12.The customs authorities of the exporting State may carry out any check on approved
    exporters which they consider necessary. Such exporters must allow this to be done.
13.The provisions of this Article shall be without prejudice to the application of the rules
    of the Community, the Member States and Tunisia concerning customs formalities
     and the use of customs documents.
                                            Article 23
                           Information certificate and declaration
 1. When Article 3,4 and 5 are applied for the issue of a Movement certificate EUR.1 The
     competent customs office in the State requested to issue the certificate for products in
     the manufacture of which products coming from Algeria, Morocco or the Community
     are used, shall take into consideration the declaration, of which a specimen is given in
     Annex VI, given by the exporter in the State from which it came, either on the
     commercial invoice applicable to these products, or on a supporting document to that
     invoice.
 2. The submission of the information certificate, issued under the conditions set out in
     paragraph (3) and of which a specimen is given in Annex VII, may however be
     requested of the exporter by the customs office concerned, either for checking the
     authenticity and accuracy of information given on the declaration provided for in
     paragraph 1, or for obtaining additional information.
 3. The information certificate concerning the products taken into use shall be issued at the
     request of the exporter of these products, either in the circumstances envisaged in
     paragraph (2), or at trje initiative of this exporter, by the competent customs office in
     the State from which these goods were exported. It shall be made out in duplicate. One
     copy shall be given to the exporter who has requested it, who shall send it either to the
      exporter of the final products or to the customs office where the issue of the
      Movement certificate EUR.1 for these products has been requested. The second copy
      shall be preserved by the office which has issued it for at least three years.
                                               "tec;
 ---pagebreak---                                           Article 24
                                 Validity of proof of origin
1. A Movement certificate EUR.1 shall be valid for four months from the date of issue in
    the exporting country, and must be submitted within the said period to the customs
    authorities of the importing country.
2. Movement certificates EUR.1 which are submitted to the customs authorities of the
    importing country after the final date for presentation specified in paragraph 1 may be
    accepted for the purpose of applying preferential treatment, where the failure to submit
    these documents by the final date set is due to reasons of force majeure or exceptional
    circumstances.
3. In other cases of belated presentation, the customs authorities of the importing country
    may accept the Movement certificates EUR.1 where the products have been submitted
    to them before the said final date.
                                          Article 25
                               Submission of proof of origin
Movement certificates EUR.1 shall be submitted to the customs authorities of the
importing country in accordance with the procedures applicable in that country. The said
authorities may require a translation of a Movement certificate EUR.1 or an invoice
declaration. They may also require the import declaration to be accompanied by a
statement from the importer to the effect that the goods meet the conditions required for
the implementation of the Agreement.
                                          Article 26
                                Importation by instalments
Where, at the request of the importer and on the conditions laid down by the customs
authorities of the importing country, dismantled or non-assembled products within the
meaning of general rule 2(a) of the Harmonized System falling within chapters 84 and 85
of the Harmonized System are imported by instalments, a single proof of origin for such
products shall be submitted to the customs authorities upon importation of the first
instalment.
                                          Article 27
                                     Invoice declaration
 1. Notwithstanding Article 17, the evidence of originating status, within the meaning of
     this Protocol,, may be given by an invoice declaration, the text of which appears in
     Annex IV to this Protocol, made by the exporter on an invoice, a delivery note or other
     commercial document (here after referred to as 'invoice declaration') discribing the
     products concerned in sufficient detail as to permit the identification of consignments
     containing only originating products and whose value does not exceed ECU 5,110 per
     consignment
2 The invoice declaration shall be completed and signed by the exporter or, under the
     exporters responsibility, by his authorized representative in accordance with this
     Protocol.
 ---pagebreak--- 3. An invoice declaration shall be completed for each consignment.
4. The exporter who applied for the invoice declaration shall submit at the request of the
    customs authorities of the exporting State all supporting documents concerning the use
    of this form.
5. Article 24 and 25 shall apply mutatis mutandis to the invoice declaration.
                                            Article 28
                            Exemptions from formal 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 formal proof of origin, provided that such products are
    not imported by way of trade and have been declared as meeting the requirements of
    this Protocol and where there is no doubt as to the veracity of such a declaration. In
    the case of products sent by post, this declaration can be made on the customs
    declaration C2/CP3 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 must not exceed ECU 500 in the case of
    small packages or ECU 1 200 in the case of products forming part of travellers'
    personal luggage.
                                            Article 29
                  Preservation of proof of origin and supporting documents
 1.       The exporter applying for the issue of a movement certificate EUR.1 shall keep
          for at least three years the documents referred to in Article 18(3).
 2.       The exporter making out an invoice declaration shall keep for at least three years
          a copy of this invoice declaration as well as the documents referred to in Article
          27(1).
 3.       The customs authorities of the exporting country issuing a movement certificate
          EUR. 1 shall keep for at least three years the application form referred to in Article
          18(2).
 4.       The customs authorities of the importing country shall keep for at least three
          years the movement certificates EUR.1 submitted to them.
                                              Jol
 ---pagebreak---                                           Article 30
                              Discrepancies and formal errors
1. The discovery of slight discrepancies between the statements made in a Movement
   certificate EUR.1, or in an invoice declaration 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 Movement certificate EUR.1, or
   the invoice declaration 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 Movement certificate EUR.1, or an
   invoice declaration should not cause this document to be rejected if these errors are
   not such as to create doubts concerning the correctness of the statements made in this
   document.
                                          Article 31
                               Amounts expressed in ECUs
1 Amounts in the national currency of the exporting country equivalent to the amounts
   expressed in ECUs shall be fixed by the exporting country and communicated to the
   other Contracting Parties.
   When the amounts exceed the corresponding amounts fixed by the importing country,
   the latter shall accept them if the products are invoiced in the currency of the exporting
   country or in the currency of one of the other countries referred to in Article 4 of this
   Protocol.
   If the goods are invoiced in the currency of another Member State of the Community
   the importing State shall recognize the amount notified by the country concerned.
2. Up to and including 30 April 2000, the amounts to be used in any given national
   currency shall be the equivalent in that national currency of the amounts expressed in
   ECUs as at 1 October 1994.
   For each successive period of five years, the amounts expressed in ECUs and their
   equivalents in the national currencies of the States shall be reviewed by the Joint
   Committee on the basis of the exchange rates of the ECU as at the first working day in
   October in the year immediately preceding thatfive-yearsperiod.
   When carrying out this review, the Association Council shall ensure that there will be
   no decrease in the amounts to be used in any national currency and shall furthermore
   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 ECUs.
                                            ,<o3
 ---pagebreak---                                             TITLE V
                        Arrangements for administrative cooperation
                                           Article 32
                           Communication of stamps and addresses
The customs authorities of the Member States and of Tunisia shall provide each other,
through the Commission of the European Communities, with specimen impressions of
stamps used in their customs offices for the issue of EUR.1 certificates and with the
addresses of the customs authorities responsible for issuing Movement certificates EUR.1
and for verifying those certificates and invoice declaration.
                                           Article 33
  Verification of Movement certificates EUR.1, invoice declaration and information
                                           certificate
 1. Subsequent verification of Movement certificates EUR.1 and invoice declaration shall
     be carried out randomly or whenever the customs authorities of the importing state
     have reasoned to doubt the authenticity of such documents, the originating status of
     the products concerned or the fulfilment of the other requirements of this Protocol.
 2. For the purposes of implementing the provisions of paragraph 1, the customs
     authorities of the importing country shall return the Movement certificate EUR.1, the
     invoice declaration, or a copy of these documents, to the customs authorities of the
     exporting country giving, where appropriate, the reasons of substance or form for an
     inquiry.
     In order to assist with the verification,,the customs authorities shall provide all the
     necessary documents and any information collected which indicate that the
     information on the EUR.1 certificate or the invoice declaration are incorrect.
 3. The verification shall be carried out by the customs authorities of the exporting
     country. For this purpose, they shall have the right to call for any evidence and to
      carry out any inspection of the exporter's accounts or any other check which they
  ' consider appropriate.
 4. If the customs authorities of the importing country decide to suspend the granting of
      preferential treatment to the products concerned while awaiting the results of the
      verification, they shall offer to release the products to the importer subject to any
      precautionary measures judged necessary.
 5. The customs authorities requesting the verification shall be informed of the results of
      this verification within a maximum of ten months. These results must indicate clearly
      whether the documents are authentic and whether the products concerned can be
      considered as originating products and fulfil the other requirements of this Protocol.
  6. If in cases of reasonable doubt there is no reply within ten Months 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.
 ---pagebreak--- 7. The subsequent verification of information certificates provided for by Article 23 .shall
   be carried out in the cases mentioned in paragraph 1 and in accordance with the
   procedures laid down in paragraphs 2 to 6
                                          Article34
                                     Dispute settlement
Where disputes arise in relation to the verification procedures of Article 33 which cannot
be settled between the customs authorities requesting a verification and the customs
authorities responsible for carrying out this verification or where they raise a question as
to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation
Committee.
In all cases the settlement of disputes between the importer and the customs authorities of
the importing State shall be under the legislation of the said State.
                                          Article 35
                                           Penalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a
document which contains incorrect information for the purpose of obtaining a preferential
treatment for products.
                                          Article 36
                                          Free zones
1. The Member States and Tunisia shall take all necessary steps to ensure that products
    traded under cover of a Movement certificate EUR.1, which in the course of transport
    use a free zone situated in their territory, are not substituted by other goods and that
    they do not undergo handling other than normal operations designed to prevent their
    deterioration.
2. By means of ah exemption to the provisions contained in paragraph 1, when products
    originating in the Community or in Tunisia and imported into a free zone under cover
    of an EUR.1 certificate and undergo treatment or processing, the authorities concerned
    must issue a new EUR.1 certificate at the exporter's request, if the treatment or
    processing undergone is in conformity with the provisions of this protocol.
                                             _Ac\
 ---pagebreak---                                              TITLE VI
                                        Ceuta and Melilla
                                             Article 37
                                    Application of the Protocol
1. The term 'Community' used in this Protocol does not cover Ceuta or Melilla. The term
   'products originating in the Community' does not cover products originating in these
   zones.
2. This protocol shall apply mutatis mutandis to products originating in Ceuta and
   Melilla, subject to particular conditions set out in Article 38.
                                             Article 38
                                        Special conditions
1. The following provisions shall apply instead of Articles 2 to 4 paragraphs (1) and (2)
   and references to these Article shall apply mutatis mutandis to this Article.
2. Providing they have been transported directly in accordance with the provisions of
   Article 15, 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 7 of this Protocol; or that
          (ii) those products are originating in Tunisia or the Community within the
               meaning of this Protocol, or when the conditions required in Article 4(3) and
               (4) are fulfilled from Algeria orfromMorocco provided that they have been
               submitted to working or processing which goes beyond the insufficient
               working or processing referred to in Article 8.
    (2) products originating in Tunisia:
      (a) products wholly obtained in Tunisia;
      (b) products obtained in Tunisia, 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 7 of this Protocol; or that
                                                 Xot
 ---pagebreak---         (ii) those products are originating in Ceuta and Melilla or the Community within
             the meaning of this Protocol, or when the conditions required in Article 4(3)
             and (4) are fulfilled from Algeria orfromMorocco provided that they have
             been submitted to working or processing which goes beyond the insufficient
             working or processing referred to in Article 8.
3. Ceuta and Melilla shall be considered as a single territory.
4. The exporter or his* authorized representative shall enter 'Tunisia' and 'Ceuta and
   Melilla' in box 2 of Movement certificates EUR.1. In addition, in the case of products
   originating in Ceuta and Melilla, this shall be indicated in box 4 of Movement
   certificates EUR. 1.
5. The Spanish customs authorities shall be responsible for the application of this
   Protocol in Ceuta and Melilla.
                                            y ic:'l
 ---pagebreak---                                          TITLE VII
                                      Final provisions
                                         Article 39
                                Amendments to the Protocol
The Association Council may decide to amend the provisions of this protocol at the
request of one of the contracting parties or of the customs cooperation committee
                                         Article 40
                              Customs Cooperation Committee
1. A Customs Cooperation Committee shall be set up, charged with carrying out
    administrative cooperation with a view to the correct and uniform application of this
    Protocol and with carrying out any other tasks in the customs field which may be
    entrusted to it.
2. The Committee shall be composed, on the one hand, of experts of the Member States
and of officials of the Commission of the European Communities who are responsible for
customs questions and, on the other hand, of experts nominated by Tunisia.
                                         Article 41
                                          Annexes
The Annexes to this Protocol shall form an integral part thereof.
                                          Article 42
                               Implementation of the Protocol
The Community and Tunisia shall each take the steps necessary to implement this
Protocol.
                                          Article 43
                         Arrangements with Algeria and Morocco
 The Contracting Parties shall take any measures necessary for the conclusion of
 arrangements with Morocco and Algeria enabling this Protocol to be applied. The
 Contracting Parties shall notify each other of measures taken to this effect.
                                          Article 44
                                 Goods in transit or storage
 The provisions of the Agreement may be applied to goods which comply with the
 provisions of this Protocol and which on the date of entry into force of the Agreement are
 either in transit or are in the Community or in Tunisia or, in so far as the provisions of
 Articles 3, 4 and 5 are applicable, in Algeria or Morocco in temporary storage in bonded
 warehouses or in free zones, subject to the submission to the customs authorities of the
 importing State, within four months of that date, of a certificate EUR.1 endorsed
 retrospectively by the competent authorities of the exporting State together with the
 documents showing that the goods have been transported directly.
                                            Jot
 ---pagebreak---                                           ANNEX I
                                 INTRODUCTORY NOTES
Foreword
These notes shall apply, where appropriate, to all manufactured products using non-
originating materials, even if they are not subject to specific conditions contained in the
list in Annex II but are subject instead to the change of heading rule set out in Article 7
(1).
Note 1
1.1. The first two columns in the list describe the product obtained. The first column
    gives the heading number, or the chapter number, used in the Harmonized System and
    the second column gives the description of goods used in that system for that heading
    or chapter. For each entry in the first two columns a rule is specified in columns 3 or
    4. Where, in some cases, the entry in the first column is preceded by an 'ex', this
    signifies that the rule in columns 3 or 4 only applies to the part of that heading or
    chapter as described in column 2.
 1.2. Where several heading numbers are grouped together in column 1 or a chapter
    number is given and the description of product in column 2 is therefore given in
    general terms, the adjacent rule in columns 3 or 4 applies to all products which, under
    the Harmonized System, are classified within headings of the chapter or within any of
    the headings grouped together in column 1.
Note 2
2.1. In the case of any heading not in the list or any part of a heading that is not in the list,
    the 'change of heading' rule set out in Article 7 (1) applies. If a 'change of heading'
    condition applies to any entry in the list, then it is contained in the rule in column 3.
2.2. The working or processing required by a rule in column 3 has to be carried out only
    in relation to the non-originating materials used. The restrictions contained in a rule in
    column 3 likewise apply only to the non-originating materials used.
2.3. Where a rule states that 'materials of any heading' may be used, materials of the
    same heading as the product may also be used, subject, however, to any specific
    limitations which may also be contained in the rule. However, the expression
     'manufacture from materials of any heading, including other materials of heading No .
     . .' means that only materials classified in the same heading as the product of a
    different description than that of the product as given in column 2 of the list may be
    used.
                                          AJO^
 ---pagebreak--- 2.4 If a product made from non-originating materials which has acquired originating
   status during manufacture by virtue of the change of heading rule or its own list rule is
   used as a material in the process of manufacture of another product, then the rule
   applicable to the product in which it is incorporated does not apply to it.
   For example:
    An engine of heading No 8407, for which the rule states that the value of the non-
    originating materials which may be incorporated may not exceed 40 % of the ex-
    works price, is made from 'other alloy steel roughly shaped by forging' of heading No
    7224.
    If this forging has been forged in the country concerned from a non-originating ingot •
    then the forging has already acquired origin by virtue of the rule for heading No ex
    7224 in the list. It can then count as originating in the value calculation for the engine
    regardless of whether it was produced in the same factory or another. The value of the
    non-originating ingot is thus not taken into account when adding up the value of the
    non-originating materials used.
2.5. Even if the change of heading rule or the other rules contained in the list are
    satisfied, a product snail not acquire originating status if the processing carried out,
    taken as a whole, is insufficient within the meaning of Article 6.
Note 3
3.1. The rule in the list represents the minimum amount of working or processing
    required and the carrying out of more working or processing also confers originating
     status; conversely, the carrying out of less working or processing cannot confer origin.
     Thus if a rule says that non-originating material at a certain level of manufacture may
     be used, the use of such material at an earlier stage of manufacture is allowed and the
     use of such material at a later stage is not.
 3.2. When a rule in the list specifies that a product may be manufactured from more than
     one material, this means that any one or more materials may be used. It does not
     require that all be used.
     For example:
     The rule for fabrics say that natural fibres may be used and that chemical materials,
     among other materials, may also be used. This does not mean that both have to be
     used; one can use one or the other or both.
     If, however, a restriction applies to one material and other restrictions apply to other
     materials in the same rule, then the restrictions only apply to the materials actually used.
                                         ji*
 ---pagebreak---    For example:
   The rule for sewing machines specifies that both the thread tension mechanism used
   and the zigzag mechanism used must originate; these two restrictions only apply if the
   mechanisms concerned are actually incorporated into the sewing machine.
3.3. When a rule in the list specifies that a product must be manufactured from a
   particular material, the condition obviously does not prevent the use of other materials
   which, because of their inherent nature, cannot satisfy the rule.
   For example:
   The rule for heading No 1904 which specifically excludes the use of cereals or their
   derivatives does not prevent the use of mineral salts, chemicals and other additives
   which are not produced from cereals.
   For example:
   In the case of an article made from non-woven materials, if the use of only             non-
   originating yarn is allowed for this class of article, it is not possible to start from non-
   woven cloth even if non-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.
   See also Note 6.3 in relation to textiles.
3.4. If in a rule in the list two or more percentages are given for the maximum value of
   non-originating materials that can be used, then these percentages may not be added
   together. The maximum value of all the non-originating materials used may never
   exceed the highest of the percentages given. Furthermore, the individual percentages
   must not be exceeded in relation to the particular materials they apply to.
Note 4
4.1. The term 'natural fibres' is used in the list to refer to fibres other than artificial or
   synthetic fibres and is restricted to the stages before spinning takes place, including
   waste, and, unless otherwise specified, the term 'natural fibres' includes fibres that
   have been carded, combed or otherwise processed but not spun.
4.2. The term 'natural fibres' includes horsehair of heading No 0503, silk of heading Nos
   5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos
   5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable
   fibres of heading Nos 5301 to 5305.
                                       W
 ---pagebreak--- 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 Nos 5501 to 5507.
Note 5
5.1. In the case of the products classified within those headings in the list to which a
   reference is made to this Note, the conditions set out in column 3 of the list shall not
   be applied to any basic textile materials used in their manufacture which, taken
   together, represent 10 % or less of the total weight of all the basic textile materials
   used (but see also Notes 5.3 and 5.4 below).
5.2. However, this tolerance may only be applied to mixed products which have been
   made from two or more basic textile materials.
   The following are the basic textile materials:
       - silk,
       - wool,
       - coarse animal hair,
       - fine animal hair,
       - horsehair,
       - cotton,
       - paper-making materials and paper,
       - flax,
       - true hemp,
       -jute and other textile bast fibres,
       - sisal and other textile fibres of the genus Agave,
       - coconut, abaca, ramie and other vegetable textile fibres,
       - synthetic man-made filaments,
       - artificial man-made filaments,
       - synthetic man-made staple fibres,
       - artificial man-made staple fibres.
  For example:
    A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic
    staple fibres of heading No 5506 is a mixed yam. Therefore, non-originating synthetic
    staple fibres that do not satisfy the origin rules (which require manufacture from
    chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn.
                                           M
 ---pagebreak---    For example:
   A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107
   and synthetic yarn of staple fibres of heading No 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 yam that 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 up to a
   weight of 10 % of the fabric.
   For example:
   Tufted textile fabric of heading No 5802 made from cotton yam of heading No 5205
   and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is
   itself a mixed fabric being made from yams classified in two separate headings or if
   the cotton yarns used are themselves mixtures. .
   For example:
   If the tufted textile fabric concerned had been made from cotton yam of heading No
   5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two
   separate basic textile materials and the tufted textile fabric is accordingly a mixed
   product.
   For example:
   A carpet with tufts made from both artificial yarns and cotton yarns and with a jute
   backing is a mixed product because three basic textile materials are used. Thus, any
   non-originating materials that are at,a later stage of manufacture than the rule allows
   may be used, provided their total weight taken together does not exceed 10 % of the
   weight of the textile materials in the carpet. Thus, both the jute backing and/or the
   artificial yarns could be imported at that stage of manufacture, provided the weight
   conditions are met.
5.3. In the case of fabrics incorporating 'yam 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 fabrics incorporating strip consisting of a core of aluminium foil or of a
   core of plastic film whether or not coated with aluminium powder, of a width not
   exceeding 5 mm, sandwiched by means of an adhesive between two films of plastic
   film, this tolerance is 30 % in respect of this strip.
Note 6
6.1. In the case of those textile products which are marked in the list by a footnote
   referring 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 products
   concerned may be used provided that they are classified in a heading other than that of
                                         'Mi
 ---pagebreak---    the product and that their value does not exceed 8 % of the ex-works price of the
   product.
6.2. Materials which are not classified within Chapters 50 to 63 may be used freely,
   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 trimmings and accessories must be
    taken into account when calculating the value of the non-originating materials
    incorporated.
Note 7
7.1. For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex
    3403, the 'specific processes' are the following:
        (a) vacuum distillation;
        (b) redistillation by a very thorough fractionation process * ;
        (c) cracking;
        (d) reforming;
        (e) extraction by means of selective solvents;
        (f) the process comprising all the following operations: processing with
        concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with
        alkaline agents; decolorization and purification with naturally active earth,
        activated earth, activated charcoal or bauxite;
        (g) polymerization;
        (h) alkylation;
        i) isomerization.
 7.2. For the purposes of heading Nos 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 the following operations: processing with
         concentrated 'sulphuric acid, oleum or sulphuric anhydride; neutralization with
         alkaline agents; decolorization and purification with naturally active earth,
         activated earth, activated charcoal or bauxite;
         (g) polymerization;
  Sec Additional Explanatory note 4 (b) to Chapter 27 of the combined nomenclature.
 ---pagebreak---       (h) alkylation;
      (ij) isomerization;
      (k) (in respect of heavy oils falling within heading No ex 2710 only)
      desulphurization with hydrogen resulting in a reduction of at least 85 % of the
       sulphur content of the products processed (ASTM D 1266-59 T method);
       (1) (in respect of products falling within heading No 2710 only) deparaffining by a
       process other than filtering;
       (m) (in respect of heavy oils falling within heading No 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 desulphurization, when the
      hydrogen constitutes an active element in a chemical reaction. The further
      treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g.
      hydrofinishing or decolorization) in order, more especially, to improve colour or
       stability shall not, however, be deemed to be a specific process;
       (n) (in respect of fuel oils falling within heading No ex 2710 only) atmospheric
       distillation, on condition that less than 30 % of these products distils, by volume,
       including losses, at 300 °C by the ASTM D 86 method;
       (o) (in respect of heavy oils other than gas oils and fuel oils falling within heading
      No ex 2710 only) treatment by means of a high-frequency electrical brush-
       discharge.
7.3. For the purposes of heading Nos ex 2707,2713 to 2715, ex 2901, ex 2902 and ex
3403, simple operations such as cleaning, decanting, desalting, water separation, filtering,
colouring, marketing obtaining a sulphur content as a result of mixing products with
different sulphur contents, any combination of these operations or like operations do not
confer origin.
                                          AiC
 ---pagebreak---                         ANNEX II
List of working or processing required to be carried out on
    non-originating materials in order that the product
        manufactured can obtain originating status
                          M>^
 ---pagebreak--- HS heading  Description of product       Working or processing carried out on non-originating materials
No.                                      that confers originating status
      (1)                (2)                               (3)              or        (4)
0201       Meat of bovine animals,       Manufacture from materials of
           fresh or chilled              any heading except meat of
                                         bovine animals, frozen of
                                         heading No 0202
0202       Meat of bovine animals,       Manufacture from materials of
           frozen                        any heading except meat of
                                         bovine animals, fresh or chilled
                                         ofheadingNo0201
0206       Edible offal of bovine        Manufacture from materials of
           animals, swine, sheep,        any heading except carcases of
           goats, horses, asses, mules   headings Nos 0201 to 0205
           or hinnies, fresh, chilled or
           frozen
0210       Meat and edible meat offal,   Manufacture from materials of
           salted, in brine, dried or    any heading except meat and
           smoked; edible flours and     offal of heading Nos 0201 to
           meals of meat or meat offal   0206 and 0208 or poultry liver
                                         ofheadingNo0207
0302 to    Fish, other than live fish    Manufacture in which all the
0305                                     materials of Chapter 3 used
                                         must be wholly obtained
0402,      Dairy products                Manufacture from materials of
0404 to                                  any heading except milk or
0406                                     cream of heading No 0401 or
                                         0402
0403       Buttermilk, curdled milk      Manufacture in which :
           and cream, yogurt, képhir
           and other fermented or        - all the materials of Chapter 4
           acidified milk and cream,     used must be wholly obtained,
           whether or not                - any fruit juice (except those of
           concentrated or containing    pineapple, lime or grapefruit) of
           added sugar or other          heading No 2009 used must be
           sweetening matter or          wholly obtained, and
           flavoured or containing       - the value of any materials of
           added fruit or cocoa          Chapter 17 used does not
                                         exceed 30 % of the ex-works
                                         price of the product
0408       Bird's eggs, not in shell and Manufacture from materials of
           egg yolks, fresh, dried,      any heading except birds' eggs
           cooked, by steaming or by     of heading No 0407
           boiling in water, moulded,
           frozen or otherwise
           preserved, whether or not
           containing added sugar or
           other sweetening matter
                                           ~>ti3
 ---pagebreak--- HS heading  Description of product        Working or processing carried out on non-originating materials
No.                                       that confers originating status
      0)                  (2)                                (3)            or         (4)
ex 0502    Prepared pigs', horgs' or      Cleaning, disinfecting, sorting
           boars' bristles and hair       and straightening of bristles and
                                          hair
ex 0506    Bones and horn-cores           Manufacture in which all the
           unworked                       materials of Chapter 2 used
                                          must be wholly obtained
ex 0710 to Edible vegetables, frozen      Manufacture in which all the
ex 0713    or dried, provisionally        vegetable materials used must
           preserved except for           be wholly obtained
           heading Nos ex 0710 and
           ex 0711 for which the rules
           are set out below
ex 0710    Sweet corn (uncooked or        Manufacture from fresh or
           cooked by steaming or          chilled sweet corn
           boiling in water), frozen
ex 0711    Sweet corn, provisionally      Manufacture from fresh or
           preserved                      chilled sweet corn
0811       Fruit and nuts, uncooked or
           cooked by steaming or
           boiling in water, frozen,
           whether or not containing
           added sugar or other
           sweetening matter :
           - containing added sugar        Manufacture in which the value
                                           of any materials of Chapter 17
                                           used does not exceed 30 % of
                                           the value of the ex-works price
                                           of the product
              other                        Manufacture in which all the
                                           fruit or nuts used must be
                                           wholly obtained
0812       Fruit and nuts provisionally    Manufacture in which all the
           preserved (for example, by      fruit or nuts used must be
           sulphur dioxide gas, in         wholly obtained
           brine, in sulphur water or
            in other preservative
           solutions), but unsuitable in
           that state for immediate
           consumption
 0813       Fruit, dried, other than that   Manufacture in which all the
            of heading Nos 0801 to          fruit or nuts used must be
            0806; mixtures of nuts or       wholly obtained
            dried fruits of this chapter
                                                   ~Ài»~
 ---pagebreak--- HS heading   Description of product      Working or processing carried out on non-originating materials
No.                                      that confers originating status
      (1)                 (2)                             (3)              or         (4)
0814        Peel of citrus fruit or      Manufacture in which all the
            melons (including water-     fruit or nuts used must be
            melons),fresh,frozen,        wholly obtained
            dried or provisionally
            preserved in brine, in
            sulphur water or in other
            preservative solutions
ex Chap. 11 Products of the milling      Manufacture in which all the
            industry; malt, starches;    cereals, edible vegetables, roots
            inulin; whest gluten, except and tubers of heading No 0714
            for heading No ex 1106 for   orfruitused must be wholly
            which the rule is set out    obtained
            below
ex 1106     Flour and meal of the        Drying and milling of
            dried, shelled leguminous    leguminous vegetables of
            vegetables of heading No     heading No 0708
            0713
1301        Lac; natural gums, resins,   Manufacture in which^:he value
            gum-resins and balsams       of any materials of heading No
                                         1301 used may not exceed 50 %
                                         of the ex-works price of the
                                         product
1501        Lard; other pig fat and
            poultry fat, rendered,
            whether or not pressed or
            solvent-extracted :
            - Fats from bones or waste   Manufacture from materials of
                                         any heading except those of
                                         heading No 0203, 0206 or 0207
                                         or bones of heading No 0506
              Other                      Manufacture from meat or
                                         edible offal of swine of heading
                                         No 0203 or 0206 or of meat and
                                         edible offal of poultry of
                                         heading No 0207
                                                  -tW
 ---pagebreak--- HS heading  Description of product        Working or processing carried out on non-originating materials
No.                                       that confers originating status
     (1)                 (2)                               (3)            or           (4)
1502       Fats of bovine animals;
           sheep or goats, raw or
           rendered, whether or not
           pressed or solvent-
           extracted :
           - Fats from bones or waste     Manufacture from materials of
                                          any heading except those of
                                          heading No 0201,0202,0204 or
                                          0206 or bones of heading No
                                          0506
             Other                        Manufacture in which all the
                                          animal materials of Chapter 2
                                           used must be wholly obtained
1504       Fats and oils and their
           fractions, of fish or marine
           mammals, whether or not
           refined, but not chemically
           modified :
           - Solid fractions of fish oils  Manufacture from materials of
           and fats and oils of marine     any heading including other
           mammals                         materials of heading No 1504
           - Other :                       Manufacture in which all the
                                           animal materials of Chapters 2
                                           and 3 used must be wholly
                                           obtained
ex 1505     Refined lanolin                Manufacture from crude wool
                                           grease of heading No 1505
1506        Other animal fats and oils
            and theirfractions,whether
            or not refined, but not
            chemically modified :
            - Solid fractions              Manufacture from materials of
                                           any heading including other
                                           materials of heading No 1506
              Other                         Manufacture in which all the
                                            animal materials of Chapter 2
                                            used must be wholly obtained
                                              ~ÀÏL~
 ---pagebreak--- HS heading  Description of product       Working or processing carried out on non-originating materials
No.                                      that confers originating status
      (1)                 (2)                             (3)            or           (4)
ex 1507 to Fixed vegetable oils and
1515       their fractions, whether or
           not refined, but not
           chemically modified :
           - Solid fractions, except for Manufacture from other
           that of Jojoba oil            materials of heading Nos 1507
                                         to 1515.
           - Other, except for :         Manufacture in which all the
               - Lung oil; myrtle wax    vegetable materials used must
               and Japan wax             be wholly obtained
           - Those for technical or
           industrial uses other than
           the manufacture of
           foodstuffs for human
           consumption
ex 1516    Animal or vegetable fats      Manufacture in which all the
           and oils and their fractions, animal and vegetable materials
           re-esterified, whether or     used must be wholly obtained
           not refined but not further
           prepared
ex 1517    Edible liquid mixtures of     Manufacture in which all the
           vegetable oils of heading     vegetable materials used must
           Nos 1507 to 1515              be wholly obtained
ex 1519    Industrial fatty alcohols     Manufacture from materials of
           having the character of       any heading including fatty
           artificial waxes              acids of heading No 1519
1601       Sausages and similar          Manufacture from animals of
           products, of meat, meat       Chapter 1
           offal or blood; food
           preparations based on these
           products
1602       Other prepared or             Manufacture from animals of
           preserved meat, meat offal    Chapter 1
           or blood
1603       Extracts and juices of meat,  Manufacture from animals of
           fish or crustaceans,          Chapter 1. However, all fish,
           molluscs or other aquatic     crustaceans, molluscs or other
           invertebrates                 aquatic invertebrates used must
                                         be wholly obtained
 1604      Prepared or preserved fish;   Manufacture in which all the
           caviar and caviar             fish or fish eggs used must be
           substitutes prepared from     wholly obtained
           fish eu«s
                                               ~ J15-
 ---pagebreak--- HS heading  Description of product      Working or processing carried out on non-originating materials
No.                                     that confers originating status
      (D                 (2)                             (3)               or        (4)
1605       Crustaceans, molluscs and    Manufacture in which all the
           other aquatic invertebrates, crustaceans, molluscs or other
           prepared or preserved        aquatic invertebrates used must
                                        be wholly obtained
ex 1701    Cane or beet sugar and       Manufacture in which the value
           chemically pure sucrose, in  of any materials of Chapter 17
           solid form, flavoured or      used does not exceed 30 % of
           coloured                     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     Manufacture from materials of
           and fructose                  any heading including other
                                         materials of heading No 1702
           - Other sugars in solid       Manufacture in which the value
            form, flavoured or coloured of any 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 must already be
                                         originating
 ex 1703    Molasses resultingfromthe Manufacture in which the value
            extraction of refining of     of any materials of Chapter 17
            sugar, flavoured or           used does not exceed 30 % of
            coloured                      the ex-works price of the
                                          product
 1704        Sugar confectionery          Manufacture in which all the
             (including white             materials used are classified in a
             chocolate), not containing   heading other than that of the
             cocoas                       product, provided the value of
                                           any other materials of Chapter
                                           17 used does not exceed 30 %
                                           of the ex-works price of the
                                           product
                                            ^IZU-
 ---pagebreak--- HS heading  Description of product      Working or processing carried out on non-originating materials
No.                                     that confers originating status
     0)                 (2)                              (3)               or        (4)
1806       Chocolate and other food     Manufacture in which all the
           preparations containing      materials used are classified in a
           cocoa                        heading other than that of the
                                        product, provided the value of
                                        any materials of Chapter 17„
                                        used does not exceed 30 % of
                                        the ex-works price of the
                                        product
1901       Malt extract; food
           preparations of flour, meal,
           starch or malt extract, not
           containing cocoa powder or
           containing cocoa powder in
           a proportion by weight of
           less than 50 %, not
           elsewhere specified or
           included; food preparations
           of goods of heading Nos
           0401 to 0404, not
           containing cocoa powder or
           containing cocoa powder in
           a proportion by weight of
           less than 10%, not
           elsewhere specified or
           included :
           - Malt extract               Manufacture from cereals of
                                        Chapter 10
           - Other                      Manufacture in which all the
                                        materials used are classified in a
                                        heading other than that of the
                                        product, provided the value of
                                        any materials of Chapter 17
                                        used does not exceed 30 % of
                                        the ex-works price of the
                                         product
1902       Pasta, whether or not         Manufacture in which all the
           cooked or stuffed (with       cereals (except durum wheat),
           meat or other substances)     meat, meat offal, fish,
           or otherwise prepared, such   crustaceans or molluscs used
           as spaghetti, macaroni,       must be wholly obtained
           noodles, lasagne, gnocchi,
           ravioli, cannelloni;
           couscous, whether or not
           prepared
                                               -us.
 ---pagebreak--- HS heading  Description of product         Working or processing carried out on non-originating materials
No.                                        that confers originating status
      0)                 (2)                                  (3)            or         (4)
1903       Tapioca and substitutes         Manufacture from materials of
           therefor prepared from          any heading except potato
           starch, in the form of          starch of heading No 1108
           flakes, grains, pearls,
           sittings or in similar forms
1904       Prepared foods obtained by
           the swelling or roasting of
           cereals or cereal products
           (for example, corn flakes);
           cereals, other than maize
           (corn), in grain form, pre-
           cooked or otherwise
           prepared :
           - Not containing cocoa           Manufacture in which :
                                            - all the cereals and flour
                                            (except maize of the species Zea
                                            indurata and durum wheat and
                                            their derivatives) used must be
                                            wholly obtained
                                            and
            - Containing cocoa              - the value of any materials of
                                            Chapter 17 used does not
                                            exceed 30 % of the ex-works
                                            price of the product
                                            Manufacture from materials not
                                            classified in heading No 1806,
                                             provided the value of any
                                             materials of Chapter 17 used
                                             does not exceed 30 % of the ex-
                                             works price of the product
 1905       Bread, pastry, cakes,            Manufacture from materials of
            biscuits and other bakers'       any heading, except those of
            wares, whether or not            Chapter 11
             containing cocoa;
             communion wafers, empty
             cachets of a kind suitable
             for pharmaceutical use,
             sealing wafers, rice paper
             and similar products
 2001        Vegetables, fruit nuts and       Manufacture in which all the
             other edible parts of plants,    fruit, nuts or vegetables used
             prepared or preserved by         must be wholly obtained
             vineear or acetic acid
                                                     X2So^
 ---pagebreak--- HS heading   Description of product     Working or processing carried out on non-originating materials
No.                                     that confers originating status
     (1)                  (2)                           (3)             or           (4)
2002        Tomatoes prepared or        Manufacture in which all the
            preserved otherwise than    tomatoes used must be wholly
            by vinegar or acetic acid   obtained
2003       • Mushrooms and truffles,    Manufacture in which all the
            prepared or preserved       mushrooms or truffles used
            otherwise than by vinegar   must be wholly obtained
            or acetic acid
2004 and    Other vegetables prepared   Manufacture in which all the
2005        or preserved otherwise than vegetables used must be wholly
            by vinegar or acetic acid,  obtained
            frozen or not frozen
2006        Fruit, nuts, fruit-peel and Manufacture in which the value
            other parts of plants,      of any materials of Chapter 17
            preserved by sugar          used does not exceed 30 % of
            (drained, glacé or          the ex-works price of the
            crystallized)               product
2007        Jams, fruit jellies,        Manufacture in which,the value
            marmalades, fruit or nut    of any materials of Chapter 17
            purée and fruit or nut      used must not exceed 30 % of
            pastes, being cooked        the ex-works price of the
            preparations, whether or    product
            not containing added sugar
            or other sweetening matter
                                             -Jjty-
 ---pagebreak--- HS heading  Description of product      Working or processing carried out on non-originating materials
No.                                     that confers originating status
     (1)                 (2)                             (3)               or        (4)
2008       Fruit, nuts and other edible
           parts of plants otherwise
           prepared or preserved,
           whether or not containing
           added sugar or other
           sweetening matter or spirit,
           not elsewhere specified or
           included :
           - Fruit and nuts cooked      Manufacture in which all the
           otherwise than by steaming   fruit and nuts used must be
           or boiling in water, not     wholly obtained
           containing added sugar,
           frozen
           - Nuts, not containing       Manufacture in which the value
           added sugar or spirits       of the originating nuts and oil
                                        seeds of heading Nos 0801,
                                        0802 and 1202 to 1207 used
                                        exceeds 60 % of the ex-works
                                        price of the product
             Other                      Manufacture in which all the
                                        materials used are classified in a
                                        heading other than that of the
                                        product, provided the value of
                                        any materials of Chapter 17
                                        used does not exceed 30 % of
                                        the ex-works price of the
                                        product
ex 2009    Fruit juices (including .    Manufacture in which all the
           grape must), unfermented     materials used are classified in a
           and not containing added     heading other than that of the
           spirit, whether or not       product, provided the value of
           containing added sugar or     any materials of Chapter 17
           other sweetening matter       used does not exceed 30 % of
                                        the ex-works price of the
                                         product
ex 2101    Roasted chicory and           Manufacture in which all the
           extracts, essences and        chicory used must be wholly
           concentrates thereof          obtained
ex 2103    - Sauces and preparations     Manufacture in which all the
           therefor; mixed condiments    materials used are classified in a
            and mixed seasonings :       heading other than that of the
                                         product. However, mustard
                                         flour or meal or prepared
                                         mustard may be used
            - Prepared mustard           Manufacture from mustard flour
                                         or meal
                                              ~AX%-
 ---pagebreak--- HS heading  Description of product      Working or processing carried out on non-originating materials
No.                                     that confers originating status
     (1)                  (2)                            (3)              or         (4)
ex 2104    - Soups and broths and       Manufacture from materials of
           preparations therefor :      any heading, except prepared or
                                        preserved vegetables of heading
                                        Nos 2002 to 2005
ex 2104
           - Homogenized composite      The rule for the heading in
           food preparations            which the product would be
                                        classified in bulk shall apply
ex 2106    Sugar syrups, flavoured or   Manufacture in which the value
           coloured                     of any materials of Chapter 17
                                        used must not exceed 30 % of
                                        the ex-works price of the
                                        product
2201       Waters, including natural    Manufacture in which all the
           or artificial mineral waters water used must be wholly
           and aerated waters, not      obtained
           containing added sugar or
           other sweetening matter
           nor flavoured; ice and
           snow
2202       Waters, including mineral    Manufacture in which all the
           waters and aerated waters,   materials used are classified in a
           containing added sugar or    heading other than that of the
           other sweetening matter or   product, provided the value of
           flavoured, and other non-    any materials of Chapter 17
           alcoholic beverages, not     used does not exceed 30 % of
           including fruit or vegetable the ex-works price of the
           juices of heading No 2009    product and any fruit juice used
                                        (except for pineapple, lime and
                                        grapefruit juices) must be
                                        wholly obtained
ex 2204    Wine of fresh grapes,        Manufacture from other grape
           including fortified wines,   must
           and grape must with the
           addition of alcohol
                                              ~M-
 ---pagebreak--- HS heading Description of product        Working or processing carried out on non-originating materials
No.                                      that confers originating status
      0)                 (2)                              (3)              or         (4)
           The following, containing     Manufacture from materials of
           grape materials :             any heading, except grapes or
2205       Vermouth and other wine       any material derived from
ex 2207    of fresh grapes flavoured     grapes
ex 2208    with plants or aromatic
and        substances; ethyl alcohol
ex 2209    and other spirits, denatured
           or not; spirits, liqueurs and
           other spirituous beverages;
           compound alcoholic
           preparations of a kind used
           for the manufacture of
           beverages; vinegar
ex 2208    Whiskies of an alcoholic       Manufacture in which the value
           strength by volume of less     of any cereal based spirits used
           than 50 % vol                  does not exceed 15 % of the ex-
                                          works price of the product
ex 2303    Residues from the              Manufacture in which all the
           manufacture of starch from     maize used must be wholly
           maize (excluding               obtained
           concentrated steeping
            liquors), of a protein
           content, calculated on the
            dry product, exceeding 40
           % by weight
 ex 2306    Oil cake and other solid      Manufacture in which all the
            residues resulting from the   olives used must be wholly
            extraction of olive oil,      obtained
            containing more than 3 %
            of olive oil
 2309       Preparations of a kind used   Manufacture in which all the
             in animal feeding            cereals, sugar or molasses, must
                                           or milk used must be wholly
                                           obtained
 2402       Cigars, cheroots, cigarillos   Manufacture in which at least
             and cigarettes, of tobacco    7 0 % by weight of the
             or of tobacco substitutes     unmanufactured tobacco or
                                           tobacco refuse of heading No
                                           2401 used must be wholly
                                           obtained
  ex 2403     Smoking tobacco              Manufacture in which at least
                                           70% by weight of the
                                           unmanufactured tobacco or
                                           tobacco refuse of heading No
                                            2401 used must be wholly
                                            obtained
                                                  ~>*3o-
 ---pagebreak---   HS heading    Description of product       Working or processing carried out on non-originating
     No.                                             materials that confers originating status
      (1)                   (2)                            (3)            or               (4)
ex Chapter 25 Salt; sulphur; earths and      Manufacture in which all the
              stone; plastering materials;  materials used are classified
              lime and cement; except for   within a heading other than
              heading Nos ex2504,           that of the product
              ex2515,ex2516, ex2518,
              ex2519, ex2520, ex2524,
              ex2525 and ex 2530 for
              which the rules are set out
              below
ex 2504       Natural crystalline graphite, Enriching of the carbon
              with enriched carbon          content, purifying and
              content, purified and         grinding of crude crystalline
              ground                        graphite
ex 2515       Marble, merely cut by         Cutting, by sawing or
              sawing or otherwise into      otherwise, of marble (even if
              blocks or slabs of a          already sawn) of a thickness
              rectangular (including        exceeding 25 cm
              square) shape, of a
              thickness not exceeding 25
              cm.
ex 2516       Granite, porphyry, basalt,    Cutting, by sawing or
              sandstone and other           otherwise, of stone (even if
              monumental and building       already sawn) of a thickness
              stone, merely cut by sawing   exceeding 25 cm
              or otherwise, into blocks or
              slabs of a rectangular
              (including square) shape, of
              a thickness not exceeding
              25 cm
ex 2518       Calcined dolomite             Calcination of dolomite not
                                            calcined
ex 2519       Crushed natural magnesium     Manufacture in which all the
              carbonate (magnesite), in     materials used are classified
              hermetically sealed           within a heading other than
              containers, and magnesium     that of the product.
              oxide, whether or note pure,  However, natural
              other than fused magnesia     magnesium carbonate
              or dead burned (sintered)     (magnesite) may be used
              magnesia
ex 2520       Plasters specially prepared   Manufacture in which the
              for dentistry                 value of all the materials
                                            used does not exceed 50%
                                            of the ex-works price of the
                                            product
                                             ~A?)l-
 ---pagebreak---   HS heading        Description of product      Working or processing carried out on non-originating
      No.                                                 materials that confers originating status
      (1)                        (2)                          (3)              or               (4)
ex 2524           Natural asbestos fibres       Manufacture from asbestos
                                                concentrate
ex 2525           Mica powder                   Grinding of mica or mica
                                                waste
ex 2530           Earth colours, calcined or    Calcination or grinding of
                  powdered                      earth colours
Chapter 26        Ores, slag and ash            Manufacture in which all the
                                                materials used are classified
                                                within a heading other than
                                                that of the product
ex Chapter 27     Mineral fuels, mineral oils   Manufacture in which all the
                   and products of their        materialised are classified
                   distillation; bituminous     within a heading other than
                   substances; mineral waxes;   that of the product
                   except for heading Nos
                   ex2707 and 2709 to 2715
                   for which the rules are set
                   out below:
ex 2707            Oils in which the weight of  Operations of refining
                   the aromatic constituents    and/or one or more specific
                   exceeds that of the non-     process(es) W
                   aromatic constituents, being
                   oils similar to mineral oils Other operations in which
                   obtained by distillation of   all the materials used are
                   high temperature coal tar,    classified within a heading
                   of which more than 65% by     other than that of the
                   volume distils at a           product. However,
                   temperature of up to 250°C    materials classified within
                   (including mixtures of        the same heading may be
                   petroleum spirit and          used provided their value
                   benzole), for use as power    does not exceed 50% of the
                   or heating fuels              ex-works price of the
                                                 product
 ex 2709            Crude oils obtained from     Destructive distillation of
                    bituminous minerals          bituminous materials
 (') See Introductory note 7 - Annex I
                                                   ^AlX.
 ---pagebreak---  HS heading       Description of product       Working or processing carried out on non-originating
     No.                                                materials that confers originating status
      (1)                    (2)                             (3)             or               (4)
2710 to 2712    Petroleum oils and oils       Operations of refining
                obtained from bituminous      and/or one or more specific
                materials, other than crude;  process(es)W
                preparations not elsewhere
                specified or included,        Other operations in which
                containing by weight 70%      all the materials used are
                or more of petroleum oils     classified within a heading
                or of oils obtained from      other than that of the
                bituminous materials, these   product. However, materials
                oils being the basic          classified within the same
                constituents of the           heading may be used
                preparations                  provided their value does
                                              not exceed 50% of the ex-
                Petroleum gases and other     works price of the product
                gaseous hydrocarbons
                Petroleum jelly; paraffin
                wax, microcrystalline
                petroleum wax, slack wax,
                ozokerite, lignite wax, peat
                wax, other mineral waxes
                and similar products
                obtained by synthesis or by
                other processes, whether or
                not coloured
2713 to 2715    Petroleum coke, petroleum     Operations of refining
                bitumen and other residues    and/or one or more specific
                of petroleum oils or of oils  process(es)(l)
                obtained from bituminous *
                materials                     Other operations in which
                                              all the materials used are
                Bitumen and asphalt,          classified within a heading
                natural; bituminous or oil    other than that of the
                shale and tar sands;          product. However, materials
                asphaltites and asphaltic     classified within the same
                rocks                         heading may be used
                                              provided their value does
                Bituminous mixtures based     not exceed 50% of the ex-
                on natural asphalt, on        works price of the product
                natural bitumen, on
                petroleum bitumen, on
                mineral tar or on mineral
                tar pitch
O See Introductory note 7 - Annex I
                                             -"45S-
 ---pagebreak---  HS heading    Description of product       Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     0)                    (2)                            (3)             or               (4)
ex Chapter 28 Inorganic chemicals;        Manufacture in which all the
              organic or inorganic        materials used are classified
              compounds or precious       within a heading other than
              metals, of rare-earth       that of the product.
              metals, of radioactive      However, materials
              elements or of isotopes;    classified within the same
              except for headings Nos     heading may be used
              ex2805,ex2811,ex2833        provided their value does
              and ex 2840 for which the   not exceed 20% of the ex-
              rules are set out below     works price of the product
ex 2805       "Mischmetall"               Manufacture by electrolytic
                                          or thermal treatment in
                                          which the value of all the
                                          materialised does not
                                          exceed 20% of the ex-works
                                          price of the product
ex 2811       Sulphur trioxide            Manufacture from sulphur
                                          dioxide
ex 2833       Aluminium sulphate          Manufacture in which the
                                          value of all the materials
                                          used does not exceed 50% of
                                          the ex-works price of the
                                          product
ex 2840       Sodium perborate            Manufacture from disodium
                                          tetraborate pentahydrate
ex Chapter 29 Organic chemicals; except    Manufacture in which all the
              for heading Nos ex2901,     materials used are classified
              ex2902,ex2905,2915,         within a heading other than
              2932, 2933 and 2934, for    that of the product.
              which the rules are set out  However, materials
              below:                       classified within the same
                                           heading may be used
                                           provided their value does
                                           not exceed 20% of the ex-
                                           works price of the product
                                               ^3l<-
 ---pagebreak---   HS heading       Description of product      Working or processing carried out on non-originating
     No.                                               materials that confers originating status
      (1)                     (2)                           (3)             or              (4)
ex 2901          Acyclic hydrocarbons for   Operations of refining
                 use as power or heating    and/or one or more specific
                 fuels                      process(es)1
                                            Other operations in which
                                            all the materials used are
                                            classified within a heading
                                            other than that of the
                                            product. However, materials
                                            classified within the same
                                            heading may be used
                                            provided their value does
                                            not exceed 50% of the ex-
                                            works price of the product
ex 2902          Cyclanes and cyclenes      Operations of refining
                 (other than azulenes),     and/or one or more specific
                 benzene, toluene, xylenes, process(es)1
                 for use as power or
                 heating fuels              Other operations in which
                                            all the materials used are
                                            classified within a heading
                                            other than that of the
                                            product. However, materials
                                            classified within the same
                                            heading may be used,
                                            provided their value does
                                            not exceed 50% of the ex-
                                            works price of the product
ex 2905          Metal alcoholates of       Manufacture from materials
                 alcohols of this heading   of any heading, including
                 and of ethanol or glycerol other materials of heading
                                            No. 2905. However, metal
                                            alcoholates of this heading
                                            may be used, provided their
                                            value does not exceed 20%
                                            of the ex-works price of the
                                            product
1
  See Introductory Notes 7 - Annex I
                                                 ~4£S-
 ---pagebreak---  HS heading   Description of product        Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     0)                  (2)                             (3)             or               (4)
2915        Saturated acyclic            Manufacture from materials
            monocarboxylic acids and     of any heading. However,
            their anhydrides, halides,   the value of all the materials
            peroxides and                of headings Nos. 2915 and
            peroxyacids; their           2916 used may not exceed
            halogenated, sulphonated,    20% of the ex-works price
            nitrated or nitrosated       of the product
            derivatives
ex 2932     Heterocyclic compounds
            with oxygen hetero-
            atom(s) only:
            - Internal ethers and their   Manufacture from materials
                halogenated,              of any heading However,
                sulphonated, nitrated or the value of all the materials
                nitrosated derivatives    ofheadingN°2909used
                                          may not exceed 20% of the
                                          ex-works price of the
                                          product.
                 Cyclic acetals and       Manufacture from materials
                internal hemiacetals      of any heading
                and their halogenated,
                sulphonated, nitrated or
                nitrosated derivatives
                 Other                    Manufacture in which all the
                                          materials used are classified
                                          within a heading other than
                                          that of the product.
                                          However, materials
                                          classified within the same
                                          heading may be used
                                          provided their value does
                                          not exceed 20% of the ex-
                                          works price of the product
2933         Heterocyclic compounds       Manufacture from materials
             with nitrogen                of any heading. However,
             heteroatom(s) only:          the value of all the materials
             nucleic acids and their      of headings Nos. 2932 and
             salts                        2933 used may not exceed
                                          20% of the ex-works price
                                          of the product
                                           ^JM>-
 ---pagebreak---   HS heading    Description of product       Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     (1)                     (2)                           (3)            or              (4)
2934          Other heterocyclic           Manufacture from materials
              compounds                    of any heading. However,
                                           the value of all the materials
                                           of headings Nos. 2932,2933
                                           and 2934 used may not
                                           exceed 20% of the ex-works
                                           price of the product
ex Chapter 30 Pharmaceutical products;     Manufacture in which all the
              except for heading Nos       materials used are classified
              3002, 3003 and 3004, for     within a heading other than
              which the rules are set out  that of the product.
              below:                       However, materials
                                           classified within the same
                                           heading may be used
                                           provided their value does
                                           not exceed 20% of the ex-
                                           works price of the product
3002          Human blood; animal
              blood prepared for
              therapeutic, prophylactic
              or diagnostic uses; antisera
              and other blood fractions;
              vaccines, toxins, cultures
              of micro-organisms
              (excluding yeasts) and
              similar products:
                - Products consisting of   Manufacture from materials
                  two or more              of any heading, including
                  constituents which have  other materials of heading
                  been mixed together for  No. 3002. The materials of
                  therapeutic or           this description may also be
                  prophylactic uses or     used, provided their value
                  unmixed products for     does not exceed 20% of the
                  these uses, put up in    ex-works price of the
                  measured doses or in     product
                  forms or packings for
                  retail sale
                - Other:
                  ~ human blood            Manufacture from materials
                                           of any heading, including
                                           other materials of heading
                                           No. 3002. The materials of
                                           this description may also be
                                           used, provided their value
                                           does not exceed 20% of the
                                           ex-works price of the
                                           product
                                              ~,I2}~
 ---pagebreak--- HS heading Description of product     Working or processing carried out on non-originating
   No.                                       materials that confers originating status
   (1)               (2)                           (3)            or               (4)
             animal blood prepared Manufacturefrommaterials
             for therapeutic or    of any heading, including
             prophylactic uses     other materials of heading
                                   No. 3002. The materials of
                                   this description may also be
                                   used, provided their value
                                   does not exceed 20% of the
                                   ex-works price of the
                                   product
             blood fractions other Manufacture from materials
             than antisera,        of any heading, including
             haemoglobin and       other materials of heading
             serum globulin        No. 3002. The materials of
                                   this description may also be
                                   used, provided their value
                                   does not exceed 20% of the
                                   ex-works price of the
                                   product
              haemoglobin, blood    Manufacture from materials
             globulin and serum    of any heading, including
              globulin              other materials of heading
                                    No. 3002. The materials of
                                    this description may also be
                                    used, provided their value
                                    does not exceed 20% of the
                                    ex-works price of the
                                    product
              other                 Manufacture from materials
                                    of any heading, including
                                    other materials of heading
                                    No. 3002. The materials of
                                    this description may also be
                                    used, provided their value
                                     does not exceed 20% of the
                                     ex-works price of the
                                     product
                                   ~m~
 ---pagebreak---  HS heading    Description of product       Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     (1)                    (2)                          (3)             or               (4)
3003 and 3004 Medicaments (excluding      Manufacture in which:
              goods of heading No.
              3002,3005 and 3006)         - all the materials used are
                                          classified within a heading
                                          other than that of the
                                          product. However, materials
                                          of heading No 3003 or 3004
                                          may be used provided their
                                          value» taken together, does
                                          not exceed 20% of the ex-
                                          works price of the product,
                                          and
                                          - the value of all the
                                          materials used does not
                                          exceed 50% of the ex-works
                                          price of the product
ex Chapter 31 Fertilizers; except for     Manufacture in which all the
              heading No ex3105 for       materials used are classified
              which the rule is set out   within a heading other than
              below:                      that of the product.
                                          However, materials
                                          classified within the same
                                          heading may be used
                                          provided their value does
                                          not exceed 20% of the ex-
                                          works price of the product
ex 3105       Mineral or chemical         Manufacture in which:
              fertilizers containing two  - all the materials used are
              or three of the fertilizing classified within a heading
              elements nitrogen,          other than that of the
              phosphorous and             product. However, materials
              potassium; other            classified within the same
              fertilizers; goods of this  heading may be used
              Chapter, in tablets or      provided their value does
              similar forms or in         not exceed 20% of the ex-
              packages of a gross weight  works price of the product,
              not exceeding 10 kg,        and
              except for:                 - the value of all the
                                          materials used does not
                                          exceed 50% of the ex-works
                                          price of the product
              - sodium nitrate
              - calcium cyanamide
              - potassium sulphate
              - magnesium potassium
              sulphate
                                            -JteS-
 ---pagebreak---   HS heading        Description of product        Working or processing carried out on non-originating
      No.                                                  materials that confers originating status
      (1)                      (2)                              (3)             or               (4)
ex Chapter 32     Tanning or dyeing             Manufacture in which all the
                  extracts; tannins and their   materials used are classified
                  derivatives; dyes,            within a heading other than
                  pigments and other            that of the product
                  colouring matter; paints      However, materials
                  and varnishes; putty and      classified within the same
                  other mastics; inks; except   heading may be used
                  for:                          provided their value does
                                                not exceed 20% of the ex-
                                                works price of the product
ex 3201           Tannins and their salts,      Manufacture from tanning
                  esters, ethers, and other     extracts of vegetable origin
                  derivatives
3205              Colour lakes; preparations    Manufacture from materials
                  as specified in Note 3 to     of any heading, except
                  this Chapter based on         headings Nos. 3203,3204
                  colour lakes*1)               and 3205. However,
                                                materialsfromheading No.
                                                3205 may be used provided
                                                their value does not exceed
                                                20% of the ex-works price
                                                of the product
ex Chapter 33     Essential oils and            Manufacture in which all the
                  resinoids; perfumery,         materials used are classified
                  cosmetic or toilet            within a heading other than
                  preparations; except for      that of the product.
                  heading No 3301, for           However, materials
                  which the rule is set out      classified within the same
                  below:                        heading may be used
                                                 provided their value does
                                                 not exceed 20% of the ex-
                                                 works price of the product
 (') Note 3 to Chapter 32 says that these preparationsare those of a kind used for colouring any material
 or used as ingredients in the manufacturing of colouring preparations, provided they are not classified
 in another heading in Chapter 32.
                                                  _>!uc~
 ---pagebreak---   HS heading        Description of product        Working or processing carried out on non-originating
      No.                                                 materials that confers originating status
      0)                        (2)                            (3)             or              (4)
3301              Essential oils (terpeneless   Manufacture from materials
                  or not), including            of any heading, including
                  concretes and absolutes;      materials of a different
                  resinoids; concentrates of    "group"*1) in this heading.
                  essential oils in fats, in    However, materials of the
                  fixed oils, in waxes or the   same group may be used,
                  like, obtained by             provided their value does
                  enfleurage or maceration;     not exceed 20% of the ex-
                  terpenic by-products of       works price of the product
                  the deterpenation of
                  essential oils; aqueous
                  distillates and aqueous
                  solutions of essential oils
ex Chapter 34     Soap, organic surface-        Manufacture in which all the
                  active agents, washing        materials used are classified
                  preparations, lubricating     within a heading other than
                  preparations, artificial      that of the product.
                  waxes, prepared waxes,        However, materials
                  polishing or scouring         classified within the same
                  preparations, candles and     heading may be used
                  similar articles, modelling   provided their value does
                  pastes, "dental waxes" and    not exceed 20% of the ex-
                  dental preparations with a    works price of the product
                  basis of plaster; except for
                  heading Nos ex3403 and
                  3404, for which the rules
                  are set out below:
ex 3403           Lubricating preparations      Operations of refining
                  containing petroleum oils     and/or one or more specific
                  or oils obtained from         process(es)*2)
                  bituminous minerals,
                  provided they represent       Other operations in which
                  less than 70% by weight       all the materials used are
                                                classified within a heading
                                                other than that of the
                                                product. However, materials
                                                classified within the same
                                                heading may be used
                                                provided their value does
                                                not exceed 50% of the ex-
                                                works price of the product
*') A "group" is regarded as any part of the heading separated from the rest by a semi-colon.
*2) See Introductory note 7 - Annex I
                                               -Am-
 ---pagebreak---   HS heading    Description of product        Working or processing carried out on non-originating
     No.                                               materials that confers originating status
      (1)                   (2)                             (3)             or               (<)
3404          Artificial waxes and
              prepared waxes:
              - Artificial waxes and •      Manufacture in which all the
                prepared waxes with a      materials used are classified
                basis of paraffin,          within a heading other than
                petroleum waxes, waxes      that of the product.
                obtained from               However, materials
                bituminous minerals,        classified within the same
                slack wax or scale wax      heading may be used
                                            provided their value does
                                            not exceed 50% of the ex-
                                            works price of the product
              - Other                       Manufacture from materials
                                            of any heading, except:
                                            - hydrogenated oils having
                                              the character of waxes of
                                              heading No. 1516
                                            - fatty acids not chemically
                                              defined or industrial fatty
                                              alcohols having the
                                              character of waxes of
                                            . heading No. 1519
                                            - materials of heading No.
                                              3404
                                            However, these materials
                                            may be used provided their
                                             value does not exceed 20%
                                             of the ex-works'price of the
                                             product
ex Chapter 35 Albuminoidal substances;       Manufacture in which all the
              modified starches; glues;      materials used are classified
              enzymes; except for            within a heading other than
              heading Nos 3505 and ex        that of the product.
               3507 for which the rules      However, materials
              are set out below:             classified within the same
                                           - heading may be used
                                             provided their value does
                                             not exceed 20% of the ex-
                                             works price of the product
 3505          Dextrins and other
               modified starches (for
               example, pregelatinized or
               esterified starches); glues
               based on starches, or on
               dextrins or other modified
               starches:
                                                  ^q*-
 ---pagebreak---  HS heading     Description of product        Working or processing carried out on non-originating
     No.                                              materials that confers originating status
     (1)                    (2)                             (3)            or               (4)
                 Starch ethers and esters   Manufacture from materials
                                            of any heading, including
                                            other materials of heading
                                            No. 3505
                 Other                      Manufacture from materials
                                            of any heading, except those
                                            of heading No. 1108
ex 3507       Prepared enzymes not          Manufacture in which the
              elsewhere specified or        value of all the materials
              included                      used does not exceed 50% of
                                            the ex-works price of the
                                            product
Chapter 36    Explosives; pyrotechnic       Manufacture in which all the
              products; matches;            materials used are classified
              pyrophoric alloys; certain    within a heading other than
              combustible preparations      that of the product.
                                            However, materials
                                            classified within the same
                                            heading may be used
                                            provided their value does
                                            not exceed 20% of the ex-
                                            works price of the product
ex Chapter 37 Photographic or               Manufacture in which all the
              cinematographic goods;        materials used are classified
              except for heading Nos        within a heading other than
              3701, 3702 and 3704 for       that of the product.
              which the rules are out       However, materials
              below:                        classified within the same
                                            heading may be used
                                            provided their value does
                                            not exceed 20% of the ex-
                                            works price of the product
3701          Photographic plates and
              film in the flat, sensitized,
              unexposed, of any
              material other than paper,
              paperboard or textiles;
              instant print film in the
              flat, sensitized, unexposed,
              whether or not in packs:
                                               — •MS-
 ---pagebreak---  HS heading     Description of product       Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     (1)                   (2)                            (3)             or               (4)
                Instant print film for     Manufacture in which all the
                colour photography, in     materials used are classified
                packs                      within a heading other than
                                           heading Nos. 3701 or 3702.
                                           However, materials from
                                           heading No. 3702 may be
                                           used provided their value
                                           does not exceed 30% of the
                                           ex-works price of the
                                           product
              -Other                       Manufacture in which all the
                                           materials used are classified
                                           within a heading other than
                                           heading No. 3701 or 3702.
                                           However, materials from
                                           heading Nos. 3701 and 3702
                                           may be used provided their
                                           value taken together, does
                                           not exceed 20% of the ex-
                                           works price of the product
3702          Photographic film in rolls,  Manufacture in which all the
              sensitized, unexposed, of    materials used are classified
              any material other than      within a heading other than
              paper, paperboard on         heading Nos. 3701 or 3702
              textiles; instant print film
              in rolls, sensitized,
              unexposed
3704          Photographic plates, film    Manufacture in which all the
              paper, paperboard and        materials used are classified
              textiles, exposed but not    within a heading other than
              developed                    heading Nos. 3701 to 3704
ex Chapter 38 Miscellaneous chemical       Manufacture in which all the
              products; except for         materials used are classified
              heading Nos 3801,            within a heading other than
              ex3803, ex3805,ex3806,       that of the product.
              ex3807, 3808 to 3814,        However, materials
              3818 to 3820, 3822 and       classified within the same
              3823 for which the rules      heading may be used
               are set out below:           provided their value does
                                            not exceed 20% of the ex-
                                            works price of the product
                                               -•'MM-
 ---pagebreak---   HS heading   Description of product      Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     0)                   (2)                            (3)             or              (4)
3801         Artificial graphite;
             colloidal or semi-colloidal
             graphite; preparations
             based on graphite or other
             carbon in the form of
             pastes or other semi-
             manufactures:
             - Colloidal graphite in     Manufacture in which the
               suspension in oil and     value of all the materials
               semi-colloidal graphite;  used does not exceed 50% of
               carbonaceous pastes for   the ex-works price of the
               electrodes                product
             - Graphite in paste form,   Manufacture in which the
               being a mixture of more   value of all the materials of
               than 30% by weight of     heading No. 3403 used does
               graphite with mineral     not exceed 20% of the ex-
               oils                      works price of the product
             - Other                     Manufacture in which all the
                                         materials used are classified
                                         within a heading other than
                                         that of the product.
                                         However, materials
                                         classified within the same
                                         heading may be used
                                         provided their value does
                                         not exceed 20% of the ex-
                                         works price of the product
ex 3803      Refined tall oil            Refining of crude tall oil
ex 3805      Spirits of sulphate         Purification by distillation or
             turpentine, purified        refining of raw spirits of
                                         sulphate turpentine
ex 3806      Ester gums                  Manufacture from resin
                                         acids
ex 3807      Wood pitch (wood tar        Distillation of wood tar
             pitch)
                                         -M-
 ---pagebreak---  HS heading   Description of product        Working or processing carried out on non-originating
     No.                                           materials that confers originating status
      0)                   (2)                            (3)           or               (4)
3808        Insecticides, rodenticides,  Manufacture in which the
            fungicides, herbicides,      value of all the materials
            anti-sprouting products      used does not exceed 50% of
            and plant-growth             the ex-works price of the
            regulators, disinfectants    products
            and similar products, put
            up in forms of packings
            for retail sale or as
            preparations or articles
            (for example, sulphur-
            treated bands, wicks and
            candles, and fly-papers)
3809        Finishing agents, dye         Manufacture in which the
            carriers to accelerate the   value of all the materials
            dyeing or fixing of          used does not exceed 50% of
            dyestuffs and other           the ex-works price of the
            products and preparations     products
             (for example, dressings
             and mordants), of a kind
             used in the textile, paper,
             leather or like industries,
             not elsewhere specified or
             included
 3810        Pickling preparations for     Manufacture in which the
             metal surfaces; fluxes and    value of all the materials
             other auxiliary               used does not exceed 50% of
             preparations for soldering,   the ex-works price of the
             brazing or welding;           products
              soldering, brazing or
              welding powders and
              pastes consisting of metal
              and other materials;
              preparations of a kind
              used as cores or coatings
              for welding electrodes or
              rods
 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:
                                             ~M-
 ---pagebreak---  HS heading   Description of product       Working or processing carried but on non-originating
     No.                                           materials that confers originating status
     (1)                  (2)                            (3)            or              (4)
               Prepared additives for    Manufacture in which the
              lubricating oil,           value of all the materials of
              containing petroleum oils  heading No. 3811 used does
              or oils obtained from      not exceed 50% of the ex-
              bituminous minerals        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              Manufacture in which the
            accelerators; compound       value of all the materials
            plasticizers for rubber or   used does not exceed 50% of
            plastics, not elsewhere      the ex-works price of the
            specified or included; anti- product
            oxidizing preparations and
            other compound
            stabilizers for rubber or
            plastics
3813        Preparations and charges     Manufacture in which the
            for fire-extinguishers;      value of all the materials
            charged fire-extinguishing   used does not exceed 50% of
            grenades                     the ex-works price of the
                                         product
3814        Organic composite            Manufacture in which the
            solvents and thinners, not   value of all the materials
            elsewhere specified or       used does not exceed 50% of
            included; prepared paint     the ex-works price of the
            or vanish removers           product
3818        Chemical elements doped      Manufacture in which the
            for use in electronics, in   value of all the materials
            the form of discs, wafers    used does not exceed 50% of
            or similar forms; chemical   the ex-works price of the
            compounds doped for use      product
            in electronics
3819        Hydraulic brake fluids and   Manufacture in which the
            other prepared liquids for   value of all the materials
            hydraulic transmission,      used does not exceed 50% of
            not containing or            the ex-works price of the
            containing less than 70%     product
            by weight of petroleum
            oils or oils obtained from
            bituminous minerals
                                           ~M-
 ---pagebreak---  HS heading   Description of product       Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     (1)                 (2)                             (3)             or               (4)
3820        Anti-freezing preparations   Manufacture in which die
            and prepared de-icing        value of all the materials
            fluids                       used does not exceed 50% of
                                         the ex-works price of the
                                         product
3822        Composite diagnostic or      Manufacture in which the
            laboratory reagents, other   value of all the materials
            than those of heading No.    used does not exceed 50% of
            3002 or 3006                 the ex-works price of the
                                         product
3823        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; residual
             products of the chemical
             or allied industries, not
             elsewhere specified or
             included:
             - The following of this      Manufacture in which all the
               heading:                   materials used are classified
                                          within a heading other than
               —Prepared binders for      that of the product.
                foundry moulds or         However, materials
                cores based on natural    classified within the same
                resinous products         heading may be used
                                          provided their value does
               -Naphthenic acids, their   not exceed 20% of the ex-
                water insoluble salts     works price of the product
                and their esters
               —Sorbitol other than that
                 of heading No 2905
                                             ~ ^ -
 ---pagebreak---  HS heading  Description of product        Working or processing carried out on non-originating
     No.                                          materials that confers originating status
     (1)                 (2)                            (3)            or              (4)
             —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 of 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
ex3901 to   Plastics in primary forms,
3915        waste, parings and scrap,
            of plastic; except for
            heading No. ex 3907 for
            which the rule is set out
            below:
                                          -A3-
 ---pagebreak---  HS heading          Description of product        Working or processing carried out on non-originating
      No.                                                   materials that confers originating status
       (1)                       (2)                             (3)             or               (4)
                   - Addition                    Manufacture in which:
                      homopolymerization         - the value of all the
                      products                   materials used does not
                                                 exceed 50% of the ex-works
                                                 price of the product, and
                                                 - the value of any materials
                                                 of Chapter 39 used does not
                                                 exceed 20% of the ex-works
                                                 price of the product1
                   - Other                       Manufacture in which the
                                                 value of the materials of
                                                 Chapter 39 used does not
                                                 exceed 20% of the ex-works
                                                 price of the product1
ex 3907             - Copolymer, made from       Manufacture in which all the
                    polycarbonate and            materials used are classified
                    acrylonitrile-butadiene-     within a heading other than
                    styrene copolymer (ABS)      that of the product.
                                                 However, materials
                                                  classified within the same
                                                 heading may be used
                                                  provided their value does
                                                  not exceed 50% of the ex-
                                                  works price of the product1
 3916 to 3921       Semi-manufactures and
                    articles of plastics; except
                    for headings Nos. ex 3916,
                    ex 3917, ex 3920 and ex
                    3921, for which the rules
                    are set out below:
                    - Flat products, further      Manufacture in which the
                       worked than only           value of any materials of
                       surface-worked or cut      Chapter 39 used does not
                       into forms other than      exceed 50% of the ex-works
                       rectangular (including     price of the product
                       square); other products,
                       further worked than only
                       surface-worked
                     - Other:
 1
     In the case of the products composed of materials classified within both heading Nos. 3901 to 3906,
 on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only applies
 to that group of materials which predominates by weight in the product.
                                                     .Mo-
 ---pagebreak---  HS heading         Description of product         Working or processing carried out on non-originating
     No.                                                  materials that confers originating status
      0)                       (2)                              (3)               or             (4)
                    - Addition                  Manufacture in which:
                      homopolymerization        - the value of all the
                     products in which a        materials used does not
                     single monomer             exceed 50% of the ex-works
                     contributes more than      price of the product, and
                      99% by weight to the      - the value of any materials
                     total polymer content      of Chapter 39 used does not
                                                exceed 20% of the ex-works
                                                price of the product^)
                  - Other                       Manufacture in which the
                                                value of any materials of
                                                Chapter 39 used does not
                                                exceed 20% of the ex-works
                                                price of the product1
ex 3916 and        Profile shapes and tubes     Manufacture in which:
ex 3917                                         - the value of all the
                                                materials used does not
                                                exceed 50% of the ex-works
                                                price of the product, and
                                                - the value of any materials
                                                classified within the same
                                                heading as the product does
                                                not exceed 20% of the ex-
                                                works price of the product
ex 3920            Ionomer sheet or film         Manufacture from a
                                                thermoplastic partial salt
                                                which is a copolymer of
                                                 ethylene and metacrylic acid
                                                partly neutralized with metal
                                                 ions, mainly zinc and
                                                 sodium
ex 3921            Foils of plastic, metallized  Manufacture from highly
                                                 transparent polyester foils
                                                 with a thickness of less than
                                                 23 micron^2)
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
(*) In the case of the products composed of materials classified within both heading Nos. 3901 to
3906, on the one hand, and within heading Nos. 3907 to 3911, on the other hand, this restriction only
applies to that group of materials which predominates by weight in the product.
(2) 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
percent.                                                              '"'"' "
 ---pagebreak---   HS heading      Description of product         Working or processing carried out on non-originating
      No.                                                materials that confers originating status
      d)                     (2)                              (3)             or              (4)
ex Chapter 40  Rubber and articles            Manufacture in which all the
               thereof; except for            materials used are classified
               heading Nos ex4001,            within a heading other than
               4005,4012 and 4017 for         that of the product
               which the rules are set out
               below:
ex 4001        Laminated slabs or crepe       Lamination of sheets of
               rubber for shoes               natural rubber
4005           Compound rubber,               Manufacture in which the
               unvulcanized, in primary       value of all the materials
               forms or in plates, sheets     used, except natural rubber,
               or strip                       does not exceed 50% of the
                                              ex-works price of the
                                              product
4012           Retreaded or used
               pneumatic tyres of rubber;
               solid or cushion tyres,
                interchangeable tyre treads
                and tyre flaps, of rubber:
                - Retreaded pneumatic,         Retreading of used tyres
                  solid or cushion tyres, of
                  rubber
                - Other                        Manufacture from materials
                                               of any heading, except those
                                               of heading Nos. 4011 or
                                               4012
 ex 4017        Articles of hard rubber        Manufacture from hard
                                               rubber
 ex Chapter 41  Raw hides and skins            Manufacture in which all the
                (other than furskins) and      materials used are classified
                leather; except for heading    within a heading other than
                Nos ex 4102, 4104 to           that of the product
                4107 and 4109 for which
                 the rules are set out below:
 ex 4102         Raw skins of sheep or         Removal of wool from
                 lambs, without wool on        sheep or lamb skins, with
                                               wool on
 4104 to 4107    Leather, without hair or      Retanning of pre-tanned
                 wool, other than leather       leather
                 of heading Nos. 4108 or       or
                 4109                           Manufacture in which all the
                                                materials used are classified
                                                within a heading other than
                                                that of the product
                                                          -ISA.-
 ---pagebreak---  HS heading     Description of product        Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     0)                     (2)                            (3)             or              (4)
4109          Patent leather and patent    Manufacture from leather of
              laminated leather;           heading Nos. 4104 to 4107
              metallized leather           provided its value does not
                                           exceed 50% of the ex-works
                                           price of the product
Chapter 42    Articles of leather;         Manufacture in which all the
              saddlery and harness;        materials used are classified
              travel goods, handbags       within a heading other than
              and similar containers;      that of the product
              articles of animal gut
              (other than silk worm gut)
ex Chapter 43 Furskins and artificial fur; Manufacture in which all the
              manufactures thereof;        materials used are classified
              except for heading Nos       within a heading other than
              ex4302 and 4303 for          that of the product
              which the rules are set out
              below
ex 4302       Tanned or dressed
              furskins, assembled:
              - Plates, crosses and        Bleaching or dyeing, in
                similar forms              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,         Manufacture from non-
              clothing accessories and     assembled tanned or dressed
              other articles of furskin    furskins of heading No.
                                           4302
ex Chapter 44 Wood and articles of         Manufacture in which all the
              wood; wood charcoal;         materials used are classified
              except for heading Nos       within a heading other than
              ex4403,ex4407, ex4408,       that of the product
              4409, ex4410toex4413,
              ex4415,ex4416, 4418 and
              ex4421 for which the rules
               are set out below:
ex 4403        Wood roughly squared         Manufacture from wood in
                                            the rough, whether or not
                                            stripped of its bark or merely
                                            roughed down
                                                ->S3-
 ---pagebreak---   HS heading   Description of product         Working or processing carried out on non-originating
      No.                                             materials that confers originating status
      0)                  (2)                               (3)            or               (4)
ex 4407      Wood sawn or chipped          Planing, sanding or finger-
             lengthwise, sliced or         jointing
             peeled, of a thickness
             exceeding 6 mm, planed,
             sanded or finger-jointed
ex 4408      Veneer sheets and sheets       Splicing, planing, sanding or
             for plywood, of a              finger-jointing
             thickness not exceeding 6
             mm, spliced, and other
             wood sawn lengthwise,
             sliced or peeled of a
             thickness not exceeding 6
             mm, planed, sanded or
             finger-jointed
ex 4409      Wood (including strips
             and friezes for parquet
             flooring, riot assembled)
             continuously shaped
             (tongued, grooved,
             rebated, chamfered, V-
             joined, beaded, moulded,
             rounded or the like) along
              any of its edges or faces,
             whether or not planed,
              sanded or finger-jointed:
              - Sanded or fingerjointed     Sanding or fingerjointing
              - Beadings and mouldings       Beading or moulding
              - Other                        Manufacture in which all the
                                             materials used are classified
                                             within a heading other than
                                             of the product
 ex 4410 to   Beadings and mouldings,        Beading or moulding
 ex 4413      including moulded
              skirting and other
              moulded boards
 ex 4415      Packing cases, boxes,          Manufacture from boards
              crates, drums and similar      not cut to size
              packings, of wood
 ex 4416      Casks, barrels, vats, tubs     Manufacture from riven
              and other coopers'             staves, not further worked
               products and parts thereof,   than sawn on the two
               of wood                       principal surfaces
                                                     >—V&V-
 ---pagebreak---  HS heading     Description of product       Working or processing carried out on non-originating
     No.                                              materials that confers originating status
     (1)                   (2)                            (3)              or               (4)
ex 4418       Builders* joinery and
              carpentry of wood,
              including cellular wood
              panels, assembled parquet
              panels, shingles and
              shakes:
              - Builders'joinery and       Manufacture in which all the
                carpentry of wood          materials used are classified
                                           within a heading other than
                                           that of the product.
                                           However, cellular wood
                                           panels, shingles and shakes
                                           may be used
                Beadings and mouldings     Beading or moulding
                Other                      Manufacture in which all the
                                           materials used are classified .
                                           within a heading other than
                                           that of the product
ex4421        Match splints; wooden        Manufacture from wood of
              pegs or pins for footwear    any heading except drawn
                                           wood of heading No. 4409
ex Chapter 45 Cork and articles of cork;   Manufacture in which all the
              except for heading No        materials used are classified
              4503 for which the rule is   within a heading other than
              set out below:               that of the product
4503          Articles of natural cork     Manufacture from cork of
                                           heading No. 4501
Chapter 46    Manufactures of straw, of    Manufacture in which all the
              esparto or of other plaiting materials used are classified
              materials; basketware and    within a heading other than
              wickerwork                   that of the product
Chapter 47    Pulp of wood or of other     Manufacture in which all the
              fibrous cellulosic material; materials used are classified
              waste and scrap of paper     within a heading other than
              or paperboard                that of the product
ex Chapter 48 Paper and paperboard;        Manufacture in which all the
              articles of paper pulp, of   materials used are classified
              paper or of paperboard;      within a heading other than
              except for heading Nos       that of the product
              ex4811,4816, 4817, ex
              4818,ex48I9, ex4820 and
              ex 4823 for which the
              rules are set out below:
                                                    ~\&-
 ---pagebreak---   HS heading   Description of product        Working or processing carried out on non-originating
      No.                                             materials that confers originating status
      (D                   (2)                             (3)             or               (4)
ex 4811      Paper and paperboard,         Manufacture from paper-
             ruled, lined or squared       making materials of Chapter
             only                          47
4816         Carbon paper, self-copy       Manufacturefrompaper-
             paper and other copying       making materials of Chapter
             or transfer papers (other     47
             than those of heading No.
             4809), duplicator stencils
             and offset plates, of paper,
             whether or not put up in
             boxes
4817         Envelopes, letter cards,      Manufacturing in which:
             plain postcards and           - all the materials used are
             correspondence cards, of        classified within a heading
             paper or paperboard;            other than that of the
             boxes, pouches, wallets         product, and
              and writing compendiums,     -the value of all the
              of paper or paperboard,         materials used does not
              containing an assortment        exceed 50% of the ex-
              of paper stationery             works price of the product
 ex 4818      Toilet paper                  Manufacture from paper-
                                            making materials of Chapter
                                            47
 ex 4819      Cartons, boxes, cases,        Manufacture in which:
              bags and other packing        - all the materials used are
              containers, of paper,         classified within a heading
              paperboard, cellulose         other than that of the
              wadding or webs of            product, and
              cellulose fibres              - the value of all the
                                            materials used does not
                                            exceed 50% of the ex-works
                                            price of the product
 ex 4820       Letter pads                  Manufacture in which the
                                            value of all the materials
                                             used does not exceed 50% of
                                            the ex-works price of the
                                             product
  ex 4823      Other paper, paperboard,      Manufacture from paper-
               cellulose wadding and         making materials of Chapter
               webs of cellulose fibres,     47
               cut to size or shape
                                          -iSC-
 ---pagebreak---  HS heading     Description of product      Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     (1)                    (2)                           (3)            or               (4)
ex Chapter 49 Printed books,              Manufacture in which all the
              newspapers, pictures and    materials used are classified
              other products of the       within a heading other than
              printing industry;          that of the product
              manuscripts, typescripts
              and plans; except for
              heading Nos 4909 and
              4910 for which the rules
              are set but below
4909          Printed or illustrated      Manufacture from materials
              postcards; printed cards    not classified within heading
              bearing personal            Nos. 4909 or 4911
              greetings, messages or
              announcements, whether
              or not illustrated, with or
              without envelopes or
              trimmings
4910          Calendars of any kind,
              printed, including calendar
              blocks:
              -Calendars of the           Manufacture in which:
                "perpetual" type or with  - all the materials used are
                replaceable blocks        classified within a heading •
                mounted on bases other    other than that of the
                than paper or paperboard  product, and
                                          - the value of all the
                                          materials used does not
                                          exceed 50% of the ex-works
                                          price of the product
                Other                     Manufacture from materials
                                          not classified in heading
                                          Nos. 4909 or 4911
ex Chapter 50 Silk; except for heading    Manufacture in which all the
              Nos ex 5003,5004 to         materials used are classified
              ex5006 and 5007 for         within a heading other than
              which the rules are set out that of the product
              below
ex 5003       Silk waste (including       Carding or combing of silk
              cocoons unsuitable for      waste
              reeling, yarn waste and
              garnetted stock), carded or
              combed
                                           -JISK
 ---pagebreak---  HS heading        Description of product          Working or processing carried out on non-originating
     No.                                                   materials that confers originating status
     0)                       (2)                                (3)            or               (4)
5004 to ex       Silk yarn and yarn spun        Manufacture from1 :
5006             from silk waste                - raw silk or silk waste
                                                carded or combed or
                                                otherwise prepared for
                                                spinning,
                                                - other natural fibres not
                                                carded or combed or
                                                otherwise prepared for
                                                spinning,
                                                - chemical materials or
                                                textile pulp, or
                                                - paper-making materials
5007             Woven fabrics of silk or
                 of silk waste:
                 - Incorporating rubber         Manufacture from single
                 thread                         yarn1
                  - Other                       Manufacture from1 :
                                                - 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,
                                                 mercerizing, heat setting,
                                                 raising, calendering, shrink
                                                 resistance processing,
                                                 permanent finishing,
                                                 decatizing, impregnating,
                                                  mending and burling) where
                                                 the value of the unprinted
                                                  fabric used does not exceed
                                                  47.5% of the ex-works price
                                                  of the product
 1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
 Note 5
 ---pagebreak---  HS heading         Description of product         Working or processing carried out on non-originating
     No.                                                    materials that confers originating status '
     (1)                       (2)                               (3)             or               (4)
ex Chapter 51     Wool, fine or coarse          Manufacture in which all the
                  animal hair; horsehair        materials used are classified
                  yarn and woven fabric;        within a heading other than
                  except for heading Nos        that of the product
                  5106 to 5110 and 5111 to
                  5113 for which the rules
                  are set out below:
5106 to 5110      Yarn of wool, of fine or      Manufacture from1 :
                  coarse animal hair or of      - raw silk or silk waste
                  horsehair                       carded or combed or
                                                  otherwise prepared for
                                                  spinning,
                                                - natural fibres not carded
                                                  or combed or otherwise
                                                  prepared for spinning,
                                                - chemical materials or
                                                  textile pulp, or
                                                - paper-making materials
5111 to 5113      Woven fabrics of wool, of
                  fine or coarse animal hair
                  or of horsehair:
                  - Incorporating rubber        Manufacture from single
                    thread                      yarn1
                  - Other                       Manufacture from ' :
                                                - 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,
                                                 mercerizing, heat setting,
                                                 raising, calendering, shrink
                                                 resistance processing,
                                                 permanent finishing,
 1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
Note 5
                                                        .jtfr-
 ---pagebreak---  HS heading        Description of product         Working or processing carried out on non-originating
     No.                                                   materials that confers originating status
     d)                       (2)                                (3)            or               (4)
                                                decatizing, impregnating,
                                                mending and burling) where
                                                die value of die unprinted
                                                fabric used does not exceed
                                                47.5% of the ex-works price
                                                of the product
ex Chapter 52    Cotton; except for heading     Manufacture in which all the
                 Nos 5204 to 5207 and           materials used are classified
                 5208 to 5212 for which         within a heading other than
                 the rules are set out below:   that of the product
5204 to 5207     Yarn and thread of cotton      Manufacture from1:
                                                - 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        Manufacture from single
                   thread                       yarn1,
                  - Other                        Manufacture from! :
                                                 - 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,
 1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
 Note 5
                                                  ^A<*o-
 ---pagebreak---  HS heading         Description of product        Working or processing carried out on non-originating
     No.                                                   materials that confers originating status
     0)                        (2)                              (3)             or               (4)
                                                mercerizing, heat setting,
                                                raising, calendering, shrink
                                                resistance processing,
                                                permanent finishing,
                                                decatizing, impregnating,
                                                mending and burling) where
                                                the value of the unprinted
                                                fabric used does not exceed
                                                47.5% of the ex-works price
                                                of the product
ex Chapter 53     Other vegetable textile       Manufacture in which all the
                  fibres; paper yarn and        materials used are classified
                  woven fabrics of paper        within a heading other than
                  yarn; except for heading      that of the product
                  Nos 5306 to 5308 and
                  5309 to 5311 for which
                  the rules are set out below:
5306 to 5308      Yarn of .other vegetable      Manufacture from1:
                  textile fibres; paper yarn    - raw silk or silk waste
                                                  carded or combed or
                                                  otherwise prepared for
                                                  spinning,
                                                - natural fibres not carded
                                                  or combed or otherwise
                                                  prepared for spinning,
                                                - chemical materials or
                                                  textile pulp, or
                                                - paper-making materials
5309 to 5311      Woven fabrics of other
                  vegetable textile fibres;
                  woven fabrics of paper
                  yarn:
                  - Incorporating rubber         Manufacture from single
                  thread                        yarn1
 1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
Note 5
                                                    Jtl-
 ---pagebreak--- HS heading        Description of product          Working or processing carried out on non-originating
    No.                                                    materials that confers originating status
     0)                      (2)                                (3)             or               (4)
                   Other                       Manufacture from1:
                                               - 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,
                                                mercerizing, heat setting,
                                                raising, calendering, shrink
                                                resistance processing,
                                                permanent finishing,
                                                decatizing, impregnating,
                                                mending and burling) where
                                                the value of the unprinted
                                                fabric used does not exceed
                                                47.5% of the ex-works price
                                                of the product
5401 to 5406     Yarn, monofilament and          Manufacture from1:
                 thread of man-made              - raw silk or silk waste
                 filaments                         carded or combed or
                                                   otherwise prepared for
                                                   spinning,
                                                 - natural fibres not carded
                                                   or combed or otherwise
                                                   prepared for spinning,
                                                 - chemical materials or
                                                   textile pulp, or
                                                 - paper-making materials
5407 and 5408     Woven fabrics of man-
                  made filament yarn:
                  - Incorporating rubber          Manufacture from single
                  thread                          yarn1
 1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
 Note 5
 ---pagebreak---  HS heading        Description of product         Working or processing carried out on non-originating
     No.                                                   materials that confers originating status
      (1) -                    (2)                              (3)             or               (4)
                 - Other                       Manufacture from1 :
                                               - 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,
                                               mercerizing, heat setting,
                                               raising, calendering, shrink
                                               resistance processing,
                                               permanent finishing,
                                               decatizing, impregnating,
                                               mending and burling) where
                                               the value of the unprinted
                                                fabric used does not exceed
                                               47.5% of the ex-works price
                                               of the product
5501 to 5507     Man-made staple fibres         Manufacture from chemical
                                               materials or textile pulp
5508 to 5511     Yarn and sewing thread         Manufacture from ' :
                                                - 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
1
  For special conditions relating to products made of mixture of textile materials, see Introductory note
                                                      ;is.
 ---pagebreak---  HS heading         Description of product         Working or processing carried out on non-originating
     No.                                                    materials that confers originating status
     (D                        (2)                               (3)             or               (4)
5512 to 5516      Woven fabrics of man-
                  made staple fibres:
                  - Incorporating rubber        Manufacture from single
                    thread                      yarn1
                  - Other                       Manufacture from1:
                                                - 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,
                                                 mercerizing, heat setting,
                                                raising, calendering, shrink
                                                 resistance processing,
                                                 permanent finishing,
                                                 decatising, impregnating,
                                                 mending and burling) where
                                                 the value of the unprinted
                                                 fabric used does not exceed
                                                 47.5% of the ex-works price
                                                 of the product
 ex Chapter 56     Wadding, felt and non-        Manufacturefrom* :
                   wovens; special yams;         - coir yam,
                   twine, cordage, ropes and     - natural fibres,
                   cables and articles thereof;   - chemical materials or
                   except for heading Nos           textile pulp, or
                   5602,5604, 5605 and            - paper making materials
                   5606, for which the rules
                   are set out below:
  1
    For special conditions relating to products made of a mixture of textile materials, see Introductory
  Note 5
                                                   ~&*\-
 ---pagebreak---  HS heading        Description of product         Working or processing carried out on non-originating
     No.                                                   materials that confers originating status
      0)                       (2)                              (3)             or               (4)
5602             Felt, whether or not
                 impregnated, coated,
                 covered or laminated:
                 - Needleloom felt              Manufacture from *:
                                                • natural fibres,
                                                - chemical materials or
                                                  textile pulp
                                                However:
                                                - polypropylenefilamentof
                                                  heading No. 5402,
                                                - polypropylene fibres of
                                                  heading No. 5503 or 5506
                                                  or
                                                - polypropylene filament
                                                  tow of heading No. 5501,
                                                of which the denomination
                                                in all cases of a single
                                                filament orfibreis less than
                                                9 decitex may be used
                                                provided their value does
                                                not exceed 40% of the ex-
                                                works price of the product
                     Other                      Manufacture from1:
                                                - natural fibres,
                                                - man-made staple fibres
                                                  madefromcasein, or
                                                - chemical materials or
                                                  textile pulp
5604              Rubber thread and cord,
                  textile covered; textile
                  yam, and strip and the like
                  of heading No. 5404 of
                  5405, impregnated,
                  coated, covered or
                  sheathed with rubber or
                  plastics:
                  - Rubber thread and cord,      Manufacture from rubber
                    textile covered              thread or cord, not textile
                                                 covered
 1
   For special conditions relating to products madejof a mixture of textile materials, see Introductory
 Note 5
 ---pagebreak---  HS heading        Description of product        Working or processing carried out on non-originating
     No.                                                  materials that confers originating status
     (1)                      (2)                               (3)            or                (4)
                    Other                      Manufacture from1:
                                               - natural fibres not carded
                                                 or combed or otherwise
                                                 processed for spinning,
                                               - chemical materials or
                                                 textile pulp, or
                                               - paper-making materials
5605             Metallized yam, whether       Manufacturefrom• :
                 or not gimped, being          - natural fibres,
                 textile yam, or strip or the  - man-made staple fibres
                 like of heading No 5404         not carded or combed or
                 or 5405, combined with          otherwise processed for
                 metal in the form of            spinning,
                 thread, strip or powder or    - chemical materials or
                 covered with metal              textile pulp, or
                                               - paper-making materials
5606             Gimped yam, and strip         Manufacture from1:
                 and the like of heading       - natural fibres,
                 No. 5404 or 5405 ,             - man-made staple fibres
                 gimped (other than those         not carded or combed or
                  of heading No. 5605 and         otherwise processed for
                  gimped horsehair yam);          spinning,
                  chenille yarn (including      - chemical materials or
                  flock chenille yam; loop        textile pulp, or
                  wale-yam                      - paper-making materials
 1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
 Note 5
 ---pagebreak---   HS heading        Description of product         Working or processing carried out on non-originating
      No.                                                  materials that confers originating status
      (1)                      (2)                              (3)             or                (4)
Chapter 57        Carpets and other textile
                  floor coverings:
                  - Of needleloom felt          Manufacture from! :
                                                - natural fibres, or
                                                - chemical materials or
                                                 textile pulp
                                                However:
                                                - polypropylene filament of
                                                 heading No. 5402,
                                                - polypropylene fibres of
                                                 heading No. 5503 or 5506
                                                 or
                                                - polypropylene filament
                                                 tow of heading No. 5501,
                                                of which the denomination
                                                  in all cases of a single
                                                 filament or fibre is less
                                                 than 9 decitex may be used
                                                 provided their value does
                                                 not exceed 40% of the ex-
                                                 works price of the product
                    Of other felt               Manufacture from1:
                                                - natural fibres not carded
                                                 or combed or otherwise
                                                 processed for spinning, or
                                                - chemical materials or
                                                 textile pulp
                    Other                       Manufacture from1:
                                                - coir yam,
                                                - synthetic or artificial
                                                 filament yam,
                                                - natural fibres, or
                                                - man-made staple fibres
                                                 not carded or combed or
                                                 otherwise processed for
                                                 spinning
1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
Note 5
 ---pagebreak---  HS heading     Description of product        Working or processing carried out on non-originating
     No.                                               materials that confers originating status
      (1)                   (2)                             (3)             or               (4)
ex Chapter 58 Special woven fabrics;
              tufted textile fabrics; lace;
              tapestries; trimmings;
              embroidery; except for
              heading Nos 5805 and
              5810 for which the rules
              are set out below:
              - Combined with rubber        Manufacture from single
              thread                        yam 1 :
              - Other                       Manufacture from1 :
                                            - natural fibres,
                                            - man-made staple fibres
                                              not carded or combed or
                                              otherwise processed for
                                              spinning, or
                                            - chemical materials or
                                              textile pulp,
                                            or
                                            Printing accompanied by at
                                            least two preparatory or
                                            finishing operations (such as
                                            scouring, bleaching,
                                            mercerizing, heat setting,
                                            raising, calendering, shrink
                                            resistance processing,
                                            permanent finishing,
                                            decatizing, impregnating,
                                            mending and burling) where
                                            the value of the unprinted
                                             fabric used does not exceed
                                            47.5% of the ex-works price
                                             of the product
 5805          Hand-woven tapestries of      Manufacture in which all the
               the types gobelins,           materials used are classified
               flanders, aubusson,           within a heading other than
               beauvais and the like, and    that of the product
               needle-worked tapestries
               (for example, petit point,
               cross stitch), whether or
               not made up
                                                    /C1>-
 ---pagebreak---   HS heading        Description of product        Working or processing carried out on non-originating
     Nô.                                                  materials that confers originating status
      0)                        (2)                            (3)              or                (4)
5810              Embroidery in the piece,      Manufacture in which:
                  in strips or in motifs        - all the materials used are
                                                 classified within a heading
                                                 other than that of the
                                                 product, and
                                                - the value of all the
                                                 materials used does not
                                                 exceed 50% of the ex-
                                                 works price of the product
5901              Textile fabrics coated with Manufacturefromyam
                  gum or amylaceous
                  substances of a kind used
                  for the outer covers of
                  books or the like; tracing
                  cloth; prepared painting
                  canvas; buckram and
                  similar stiffened textile
                  fabrics of a kind used for
                  hat foundations
5902              Tyre cord fabric of high
                  tenacity yam of nylon or
                  other polyamides,
                  polyesters or viscose
                  rayon:
                  - containing not more         Manufacture from yam
                    than 90 % by weight of
                    textile materials
                  - Other                       Manufacture from chemical
                                                materials or textile pulp
5903              Textile fabrics               Manufacture from yam
                  impregnated, coated,
                  covered or laminated with
                  plastics, other than those
                  of heading No. 5902
5904              Linoleum, whether or note     Manufacture from yam1
                  cut to shape; floor
                  coverings consisting of a
                  coating or covering
                  applied on a textile
                  backing, whether or not
                  cut to shape
1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
Note 5
                                                     - iÉÔ-
 ---pagebreak---  HS heading        Description of product         Working or processing carried out on non-originating
      No.                                                  materials that confers originating status
      d)                      (2)                               (3)             or               (4)
5905             Textile wall coverings:
                 - Impregnated, coated,         Manufacture from yam:
                   covered or laminated
                   with rubber, plastics or
                   other materials
                 - Other                        Manufacture from1:
                                                - coir yam,
                                                - natural fibres,
                                                - man-made staple fibres
                                                  not carded or combed or
                                                  otherwise processed for
                                                  spinning, or
                                                - chemical materials or
                                                  textile pulp,
                                                or
                                                Printing accompanied by at
                                                least two preparatory or
                                                finishing operations (such as
                                                scouring, bleaching,
                                                mercerising, heat setting,
                                                rasing, calendering, shrink
                                                resistance processing,
                                                permanent finishing,
                                                decatising, impregnating,
                                                mending and burling) where
                                                the value of the unprinted
                                                fabric used does not exceed
                                                47.5% of the ex-works price
                                                 of the product
 5906             Rubberized textile fabrics,
                  other than those of
                  heading No. 5902:
                  - Knitted or crocheted         Manufacture from1:
                    fabrics                      - natural fibres,
                                                 - man-made staple fibres
                                                   not carded or combed or
                                                   otherwise processed for
                                                   spinning, or
                                                 - chemical materials or
                                                   textile pulp
 ' For special conditions relating to products made of a mixture of textile materials, see Introductory
 Note 5
                                                       - *V>-
 ---pagebreak---  HS heading         Description of product        Working or processing carried out on non-originating
     No.                                                  materials that confers originating status
     (1)                       (2)                             (3)             or                (4)
                  - Other fabrics made of       Manufacture from chemical
                  synthetic filament yam,       materials
                  containing more than 90%
                  by weight of textile
                  materials
                  - Other                       Manufacture from yam
5907              Textile fabrics otherwise     Manufacture from yam
                  impregnated, coated or
                  covered; painted canvas
                  being theatrical scenery,
                  studio backcloths or the
                  like
5908              Textile wicks, woven,
                  plaited or knitted, for
                  lamps, stoves, lighters,
                  candles or the like;
                  incandescent gas mantles
                  and tubular knitted gas
                  mantle fabric therefore,
                  whether or not
                  impregnated:
                  - Incandescent gas            Manufacture from tubular
                  mantles, impregnated          knitted gas mantle fabric
                  - Other                       Manufacture in which all the
                                                materials used are classified
                                                within a heading other than
                                                that of the product
5909 to 5911      Textile articles of a kind
                  suitable for industrial use:
                  - Polishing discs or rings    Manufacture from yarn or
                  other than of felt of         waste fabrics or rags of
                  heading No. 5911              heading No. 6310
                  - Other                       Manufacture from ' :
                                                - coir yam,
                                                - natural fibres,
                                                - man-made staple fibres
                                                  not carded or combed or
                                                  otherwise processed for
                                                  spinning, or
                                                 - chemical materials or
                                                  textile pulp
 1
   For special conditions relating to products made of a mixture of textile materials, see Introductory
Note 5
                                                            -AV~
 ---pagebreak---  HS heading          Description of product       Working or processing carried out on non-originating
     No.                                                  materials that confers originating status
      (D                        (2)                             (3)            or                 (4)
Chapter 60        Knitted or crocheted          Manufacturefrom1:
                  fabrics                       - 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           Manufacturefromyam 1 2
                  together or otherwise
                  assembling, two or more
                  pieces of knitted or
                   crocheted fabric which
                   have been either cut to
                   form or obtained directly
                   to form
                   - Other                       Manufacture from1 :
                                                 - 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       Manufacture from yam1'2
                   clothing accessories, not
                   knitted or crocheted;
                    except for heading Nos
                    ex6202, ex6204, ex 6206,
                    ex6209,ex6210,6213,
                    6214, ex6216 and 6217
                    for which the rules are set
                    out below:
 ex 6202,           Women's, girls' and           Manufacture from yam1
 ex 6204,           babies' clothing and          or
 ex 6206,           clothing accessories for      Manufacture from
 and                babies, embroidered           unembroidered fabric
 ex 6209                                          provided the value of the
                                                  unembroidered fabric used
                                                  does not exceed 40% of the
                                                  ex-works price of the
                                                  productl
  1
    For special conditions relating to products made of a mixture of textile materials, see Introductory
 Note 5
 2
    See Introductory Note 6
                                                              -X\z~
 ---pagebreak---   HS heading       Description of product       Working or processing carried out on non-originating
     No.                                               materials that confers originating status
     (1)                      (2)                           (3)               or                (4)
ex 6210 and      Fire-resistant equipment     Manufacturefromyam 0)
ex 6216          of fabric covered with foil  or
                 of aluminized polyester      Manufacturefromuncoated
                                              fabric provided the value of
                                              the uncoated fabric used
                                              does not exceed 40% of the
                                              ex-works price of the
                                              product(l)
6213 and         Handkerchiefs, shawls,
6214             scarves, mufflers,
                 mantillas, veils and the
                 like:
                 - Embroidered                Manufacture from
                                              unbleached single yam(l)<2)
                                              or
                                              Manufacture from
                                              unembroidered fabric
                                              provided the value of the
                                              unembroidered fabric used
                                              does not exceed 40% of the
                                              ex-works price of the
                                              product(l)
                    Other                     Manufacture from
                                              unbleached single yarn(l)(2)
6217             Other made up clothing
                 accessories; parts of
                 garments or of clothing
                 accessories, other than
                 those of heading No.
                 6212:
                 - Embroidered                Manufacture from yam (1)
                                              ou
                                              Manufacture from
                                              unembroidered fabric
                                              provided the value of the
                                              unembroidered fabric used
                                              does not exceed 40% of the
                                              ex-works price of the
                                              product (1)
(2) See Introductory Note 6.
O For special conditions relating to products made of a mixture of textile materials , se Introductory
Note 5.
(
                                                      -^a-
 ---pagebreak---  HS heading          Description of product        Working or processing carried out on non-originating
      No.                                                  materials that confers originating status
      (1)                        (2)                            (3)             or                (4)
                   - Fire resistant equipment    Manufacture from yam M
                   of fabric covered with foil   or
                   of aluminized polyester       Manufacture from uncoated
                                                 fabric provided the value of
                                                 the uncoated fabric used
                                                 does not exceed 40% of the
                                                 ex-works price of the
                                                 product*1)
                   - Interlinings for collars    Manufacture in which:
                   and cuffs, cut out            - all the materials used are
                                                 classified within a heading
                                                 other than that of the
                                                 product, and
                                                 - the value of all the
                                                 materials used does not
                                                 exceed 40% of the ex-works
                                                 price of the product
                   - Other                        Manufacture from yam*1)
ex Chapter 63      Other made-up textile         Manufacture in which all the
                    articles; sets; worn         materials used are classified
                    clothing and worn textile     within a heading other than
                    articles; rags; except for   that of the product
                    heading Nos 6301 to
                    6304, 6305, 6306, ex6307
                    and 6308 for which the
                    rules are.set out below:
6301 to 6304        Blankets, travelling rugs,
                    bed linen etc.; curtains
                    etc.; other furnishing
                    articles:
                    - Of felt, ofnon-wovens       Manufacture from:*2)
                                                  - natural fibres, or
                                                  - chemical materials or
                                                  textile pulp
                       Other:
 (') For special conditions relating to products made of a mixture of textile materials, see Introductory
 Note 5
 (2) See Introductory Note 6
 ---pagebreak---  HS heading          Description of product          Working or processing carried out on non-originating
      No.                                                     materials that confers originating status
      (1)                       (2)                                (3)             or               (4)
                   — Embroidered                   Manufacture from
                                                   unbleached single yam*1)*2)
                                                   or
                                                   Manufacture from
                                                   unembroidered fabric (other
                                                   than knitted or crocheted)
                                                   provided the value of the
                                                   unembroidered fabric used
                                                   does not exceed 40% of the
                                                   ex-works price of the
                                                   product
                       Other                       Manufacture from
                                                   unbleached single yam1    2
6305               Sacks and bags, of a kind       Manufacture from1 :
                   used for the packing of         - natural fibres,
                   çoods                           - 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:
                   - Ofnon-wovens                   Manufacture froml :
                                                    - natural fibres, or
                                                    - chemical materials or
                                                     textile pulp
                      Other                         Manufacture from
                                                    unbleached single yam1
6307                Other made-up articles,         Manufacture in which the
                    including dress patterns        value of all the materials
                                                    used does not exceed 40% of
                                                    the ex-works price of the
                                                    product
 1
    For special conditions rekning lo products made of a mixture of textile materials, see Introductory
 Note 5
 2
    For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly of pieces
 of knitted or crocheted fabrics (cut oui or knitted directly lo shape), see Introductory Note 6.
                                                                 -<V5-
 ---pagebreak---  HS heading         Description of product        Working or processing carried out on non-originating
      No.                                                  materials that confers originating status
      0)                       (2)                               (3)            or              (4)
6308             Sets consisting of woven       Each item in the set must
                 fabric and yam, whether        satisfy the rule which would
                 or not with accessories, for   apply to it if it were not
                 making up into rugs,           included in die set
                 tapestries, embroidered        However, non-originating
                 table cloths or serviettes or  articles may be incorporated
                 similar textile articles, put  provided their total value
                 up in packings for retail      does not exceed 15% of the
                 sale                           ex-works price of the set
6401 to 6405     Footwear                       Manufacture from materials
                                                of any heading except for
                                                assemblies of uppers affixed
                                                to inner soles or to other sole
                                                components of heading No.
                                                6406
6406              Parts of footwear ;           Manufacture in which all the
                 removable in-soles, heel       materials used are classified
                 cushions arid similar          within a heading other than
                 articles; gaiters, leggings    that of the product
                 and similar articles, and
                 parts thereof
ex Chapter 65     Headgear and parts             Manufacture in which all the
                  thereof, except for heading    materials used are classified
                 Nos 6503 and 6505 for           within a heading other than
                  which the rules are set out    that of the product
                  below:
6503              Felt hats and other felt       Manufacture from yam or
                  headgear, made from the        textile fibres1
                  hat bodies, hoods or
                  plateaux of heading No.
                  6501, whether or not lined
                  or trimmed
 6505             Hats and other headgear,       Manufacture from yam or
                  knitted or crocheted, or       textile fibres'
                  made up from lace, felt or
                   other textile fabric, in the
                   piece (but not in strips),
                   whether or not lined or
                   trimmed; hair-nets of any
                   material, whether or not
                   lined or trimmed
   See Introductory Noie 6.
                                                                %..
 ---pagebreak---  HS heading     Description of product       Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     0)                     (2)                            (3)            or              (4)
ex Chapter 66 Umbrellas, sun umbrellas,    Manufacture in which all the
              walking-sticks, seat-sticks, materials used are classified
              whips, riding-crops and      within a heading other than
              parts thereof; except for    that of the product
              heading No 6601' for
              which the m le is set out
              below:
6601          Umbrellas and sun            Manufacture in which the
              umbrellas (including         value of all the materials
              walking-stick umbrellas,     used does not exceed 50% of
              garden umbrellas and         the ex-works price of the
              similar umbrellas)           product
Chapter 67    Prepared feathers and        Manufacture in which all the
              down and articles made of    materials used are classified
              feathers or of down;         within a heading other than
              artificial flowers; articles that of the product
              of human hair
ex Chapter 68 Articles of stone, plaster,  Manufacture in which all the
              cement, asbestos, mica or    materials used are classified
              similar materials; except    within a heading other than
              for heading Nos ex6803,      that of the product
              ex6S 12 and ex6814 for
              which the rules are set out
              below:
ex 6803       Articles of slate or of      Manufacture from worked
              agglomerated slate           slate
ex 6812       Articles of asbestos;        Manufacture from materials
              articles of mixtures with a  of any heading
              basis of asbestos or of
              mixtures with a basis of
              asbestos and magnesium
              carbonate
ex 6814       Articles of mica, including  Manufacture from worked
              agglomerated or              mica (including
              reconstituted mica, on a     agglomerated or
              support of paper,            reconstituted mica)
              paperboard or other
              materials
Chapter 69    Ceramic products             Manufacture in which all the
                                           materials used are classified
                                           within a heading other than
                                           that of the product
                                                      .rv-
 ---pagebreak---   HS heading    Description of product       Working or processing carried out on non-originating
      No.                                             materials that confers originating status
      (D                   (2)                             (3)             or               (4)
ex Chapter 70 Glass and glassware;         Manufacture in which all the
              except for heading Nos       materials used are classified
              7006, 7007, 7008, 7009,      within a heading other than
              7010,7013 and ex 7019        that of the product
              for which the rules are set
              out below:
7006          Glass of heading No.         Manufacture from materials
              7003, 7004 or 7005, bent,    of heading No. 7001
              edgeworked, engraved,
              drilled, enamelled or
              otherwise worked, but not
              framed or fitted with other
              materials
7007          Safety glass, consisting of   Manufacture from materials
              toughened (tempered) or      of heading No. 7001
              laminated glass
 7008          Multiple-walled insulating   Manufacture from materials
              units of glass                of heading No. 7001
 7009         Glass mirrors, whether or     Manufacture from materials
               not framed, including rear-  of heading No. 7001
               view mirrors
 7010          Carboys, bottles, flasks,    Manufacture in which all the
              jars, pots, phials,           materials used are classified
               ampoules and other           within a heading other than
               containers, of glass, of a   that of the product
               kind used for the
               conveyance or packing of     or
               goods; preserving jars of
               glass; stoppers, lids and    Cutting of glassware,
               other closures, of glass     provided the value of the
                                            uncut glassware does not
                                            exceed 50% of the ex-works
                                            price of the product
                                                             -A$-
 ---pagebreak---  HS heading     Description of product       Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     0)                    (2)                            *3)             or               (4)
7013          Glassware of a kind used     Manufacture in which all the
              for table, kitchen, toilet,  materials used are classified
              office, indoor decoration    within a heading other than
              or similar purposes (other   that of the product
              than that of heading No.     or
              7010 or 7018)                Cutting of glassware,
                                           provided the value of the
                                           uncut glassware does not
                                           exceed 50% of the ex-works
                                           price of the product
                                           or
                                           Hand-decoration (with the
                                           exception of silk-screen
                                           printing) of hand-blown
                                           glassware, provided the
                                           value of the hand-blown
                                           glassware does not exceed
                                           50% of the ex-works price
                                           of the product
ex 7019       Articles (other than yarn)   Manufacture from:
              of alass fibres              - uncoloured slivers,
                                           rovings, yarn or chopped
                                           strands, or
                                           - glass wool
ex Chapter 71 Natural or cultured pearls,  Manufacture in which all the
              precious or semi-precious    materials used are classified
              stones, precious metals,     within a heading other than
              metals clad with precious    that of the product
              metal, and articles thereof;
              imitation jewellery; coin;
              except for heading Nos
              ex7102,ex7103,ex7104,
              7106, ex7107, 7108,
              ex7109, 7110, ex7 111,
              7116 and 7117 for which
              the rules are set out below
ex 7102,      Worked precious or semi-     Manufacture from unworked
ex 7103 and   precious stones (natural,    precious or semi-precious
ex 7104       synthetic or reconstructed)  stones
7106,7108     Precious metals:
and 7110
                                                  -0<1
 ---pagebreak---  HS heading      Description of product      Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     0)                     (2)                            (3)            or               (4)
                   Unwrought               Manufacture from materials
                                           not classified within heading
                                           No. 7106, 7108 or 7110
                                           or
                                           Electrolytic, thermal or
                                           chemical separation of
                                           precious metals of heading
                                           No. 7106, 7108 or 7110
                                           or
                                           Alloying of precious metals
                                           of heading No. 7106, 7108
                                           or 7110 with each other or
                                           with base metals
               - Semi-manufactured or      Manufacture from
                  in powder form           unwrough^precious metals
ex 7107,       Metals clad with precious   Manufacture from metals
ex 7109 and    metals, semi-               clad with precious metals,
ex 7111        manufactured                unwrought
7116           Articles of natural or      Manufacture in which the
               cultured pearls, precious   value of all the materials
               or semi-precious stones     used does not exceed 50% of
               (natural, synthetic or      the ex-works price of the
               reconstructed)              product
7117            Imitation jewellery        Manufacture in which all the
                                           materials used are classified
                                           within a heading other than
                                           that of the product
                                            or
                                            Manufacture from base
                                            metal parts, not plated or
                                            covered with precious
                                            metals, provided the value of
                                            all the materials used does
                                            not exceed 50% of the ex-
                                            works price of the product
 ex Chapter 72  Iron and steel; except for  Manufacture in which all the
                heading Nos 7207, 7208      materials used are classified
                to 7216, 7217, ex7218,      within a heading other than
                7219 to 7222, 7223, ex      that of the product
                7224, 7225 to 7227, 7228
                and 7229 for which the
                rules are set out below:
 7207            Semi-finished products of   Manufacture from materials
                 iron or non-allov steel     of heading No. 7201, 7202.
                                             7203.7204 or 7205
                                                       -\%
 ---pagebreak---   HS heading    Description of product      Working or processing carried out on non-originating
      No.                                           materials that confers originating status
      0)                    (2)                            (3)           or              (4)
7208 to 7216  Flat rolled products, bars  Manufacture from ingots or
              and rods, angles, shapes    other primary forms of
              and sections of iron or     heading No. 7206
              non-alloy steel
7217          Wire of iron or non-alloy   Manufacture from semi-
              steel                       finished materials of heading
                                          No. 7207
ex 7218,7219  Semi-finished products,     Manufacture from ingots or
to 7222       flat rolled products, bars  other primary forms of
              and rods, angles, shapes    heading No. 7218
              and sections of stainless
              steel
7223          Wire of stainless steel     Manufacture from semi-
                                          finished materials of heading
                                          No. 7218
ex 7224,7225  Semi-finished products,     Manufacture from ingots or
to 7227       flat rolled products, in    other primary forms of
              irregularly wound coils, of heading No. 7224
              other alloy steel
7228          Bars and rods of other      Manufacture from ingots or
              alloy steel; angles, shapes other primary forms of
              and sections, of other      heading No. 7206,7218 or
              alloy steel; hollow drill   7224
              bars and rods, of alloy or
              non-alloy steel
7229          Wire of other alloy steel   Manufacture from semi-
                                          finished materials of heading
                                          No. 7224
ex Chapter 73 Articles of iron or steel;  Manufacture in which all the
              except for heading Nos ex   materials used are classified
              7301,7302,7304,7305,        within a heading other than
              7306, ex7307, 7308 and      that of the product
              ex 7315 for which the
              rules are set out below
ex 730!       Sheet piling                Manufacture from materials
                                          of heading No. 7206
                                                     _ ^ i
 ---pagebreak---  HS heading   Description of product        Working or processing carried out on non-originating
     No.                                            materials that confers originating status
      (1)                 (2)                              (3)            or              (4)
7302        Railway or tramway track      Manufacture from materials
            construction materials of     of heading No. 7206
            iron or steel, the
            following: rails, checkrails
            and rackrails, switch
            blades, crossing frogs,
            point rods and other
            crossing pieces, sleepers
            (cross-ties), fishplates,
            chairs, chair wedges, sole
            pates (base plates), rail
            clips, bedplates, ties and
            other material specialized
            for jointing or fixing rails
7304, 7305  Tubes, pipes and hollow       Manufacture from materials
and 7306    profiles, of iron (other      of heading No. 7206, 7207,
            than cast iron) or steel      7218 or 7224
ex 7307     Tube or pipe fittings of      Turning, drilling, reaming,
            stainless steel (ISO No.      threading, deburring and
             X5CrNiMo 1712),              sandblasting of forged
            consisting of several parts   blanks the value of which
                                          does not exceed 35% of the
                                          ex-works price of the
                                          product
7308         Structures (excluding        Manufacture in which all the
             prefabricated buildings of   materials used are classified
             heading No. 9406) and        within a heading other than
             parts of structures (for     that of the product.
             example, bridges and          However, welded angles,
             bridge-sections, lock-        shapes and sections of
             gates, towers, lattice        heading No. 7301 may not
             masts, roofs, roofing         be used
             frameworks, doors and
             windows and their frames
             and thresholds for doors,
             shutters, balustrades,
             pillars and columns), of
             iron or steel; plates, rods,
             angles, shapes, sections,
             tubes and the like,
             prepared for use in
             structures, of iron or steel
 ex 7315     Skid chains                    Manufacture in which the
                                            value of all the materials of
                                            heading No. 7315 used does
                                            not exceed 50% of the ex-
                                            works price of the product
                                                       _>'U_
 ---pagebreak---   HS heading     Description of product        Working or processing carried out on non-originating
     No.                                                materials that confers originating status
      0)                    (2)                             (3)              or               (4)
ex Chapter 74  Copper and articles          Manufacture in which:
               thereof; except for          - all the materials used are
               heading Nos 7401, 7402,        classified within a heading
               7403, 7404 and 7405 for        other than that of the
               which the rules are set out    product, and
               below:                       - the value of all the
                                              materials used does not
                                              exceed 50% of the ex-
                                              works price of the product
7401           Copper mattes; cement        Manufacture in which all the
               copper (precipitated •       materials used are classified
               copper)                      within a heading other than
                                            that of the product
7402           Unrefined copper; copper     Manufacture in which all the
               anodes for electrolytic      materials used are classified
               refining                     within a heading other than
                                            that of the product
7402           Refined copper and
               copper alloys, unwrought:
               - Refined copper             Manufacture in which all the
                                            materials used are classified
                                            within a heading other than
                                            that of the product
               - Copper alloys and           Manufacture from refined
               refined copper containing    copper, unwrought, or waste
               other elements               and scrap
7404           Copper waste and scrap        Manufacture in which all the
                                             materials used are classified
                                             within a heading other than
                                             that of the product
7405            Master alloys of copper      Manufacture in which all the
                                             materials used are classified
                                             within a heading other than
                                             that of the product
 ex Chapter 75  Nickel and articles          Manufacture in which:
                thereof; except for          - all the materials used are
                heading Nos 7501 to 7503       classified within a heading
                for which the rules are set    other than that of the
                out below:                     product, and
                                             - the value of all the
                                               materials used does not
                                               exceed 50% of the ex-
                                               works price of the product
                                                        -. XV> -
 ---pagebreak---  HS heading     Description of product      Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     (1)                   (2)                             (3)            or               (4)
7501 to 7503  Nickel mattes, nickel      Manufacture in which all the
              oxide sinters and other    materials used are classified
              intermediate products of   within a heading other than
              nickel metallurgy;         that of the product
              unwrought nickel; nickel
              waste and scrap
ex Chapter 76 Aluminium and articles     Manufacture in which:
              thereof; except for        - all the materials used are
              heading Nos 7601, 7602        classified within a heading
              and ex 7616 for which the     other than that of the
              rules are set out below:      product, and
                                         - the value of all the
                                            materials used does not
                                            exceed 50% of the ex-
                                            works price of the product
7601          Unwrought aluminium        Manufacture by thermal or
                                         electrolytic treatment from
                                         unalloyed aluminium or
                                         waste and scrap of
                                         aluminium
7602          Aluminium waste or scrap    Manufacture in which all the
                                         materials used are classified
                                         within a heading other than
                                          that of the product
ex 7616        Aluminium articles other   Manufacture in which:
               than gauze, cloth, grill,  - all the materials used are
               netting, fencing,            classified within a heading
               reinforcing fabric and       other than that of the
               similar materials            product. However, gauze,
               (including endless bands)    cloth, grill, netting,
               of aluminium wire, and       fencing, reinforcing fabric
               expanded metal of            and similar materials
               aluminium                    (including endless bands)
                                            of aluminium wire, or
                                            expanded metal of
                                             aluminium may be used,
                                             and
                                           - the value of all the
                                             materials used does not
                                             exceed 50% of the ex-
                                             works price of the product
                                                        •ftu -
 ---pagebreak---  HS heading     Description of product     Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     (1)                  (2)                            (3)             or               (4)
ex Chapter 78 Lead and articles thereof; Manufacture in which:
              except for heading Nos     - all the materials used are
              7801 and 7802 the rules      classified within a heading
              for which are set below:'    other than that of the
                                           product, and
                                         - the value of all the
                                           materials used does not
                                           exceed 50% of the ex-
                                           works price of the product
7801          Unwrought lead:
              - Refined lead             Manufacture from "bullion"
                                         or "work" lead
              - Other                    Manufacture in which all the
                                         materials used are classified
                                         within a heading other than
                                         that of the product.
                                         However, waste and scrap of
                                         heading No. 7802 may not
                                         be used
7802          Lead waste and scrap       Manufacture in which all the
                                         materials used are classified
                                         within a heading other than
                                         that of the product
ex Chapter 79 Zinc and articles thereof; Manufacture in which:
              except for heading Nos     - all the materials used are
              7901 and 7902 the rules      classified within a heading
              for which are set below      other than that of the
                                           product, and
                                         - the value of all the
                                           materials used does not
                                           exceed 50% of the ex-
                                           works price of the product
7901          Unwrought zinc             Manufacture in which all the
                                         materials used are classified
                                         within a heading other than
                                         that of the product.
                                          However, waste and scrap of
                                          heading No. 7902 may not
                                          be used
7902          Zinc waste and scrap        Manufacture in which all the
                                          materials used are classified
                                          within a heading other than
                                          that of the product
                                                     . (r; ~
 ---pagebreak---  HS heading        Description of product     Working or processing carried out on non-originating
     No.                                               materials that confers originating status
     0)                       (2)                           (3)             or               (4)
ex Chapter 80   Tin and articles thereof;   Manufacture in which:
                except for heading Nos      - all the materials used are
                8001, 8002 and 8007 the       classified within a heading
                rules are set below:          other than that of the
                                              product, and
                                            - the value of all the
                                              materials used does not
                                              exceed 50% of the ex-
                                              works price of the product
               1
8001             Unwrought tin              Manufacture in which all the
                                            materials used are classified
                                            within a heading other than
                                            that of the product.
                                            However, waste and scrap of
                                            heading no. 8002 may not be
                                            used
8002 and 8007   Tin waste and scrap; other  Manufacture in which all the
                articles of tin             materials used are classified
                                            within a heading other than
                                            that of the product
Chapter 81       Other base metals;
                 cermets; articles thereof:
                 - Other base metals,        Manufacture in which the
                 wrought; articles thereof.  value of all the materials
                                             classified within the same
                                             heading as the product used
                                             does not exceed 50% of the
                                             ex-works price of the
                                             product
                    Other                    Manufacture in which all the
                                             materials used are classified
                                             within a heading other than
                                             that of the product
 ex Chapter 82   Tools, implements,          Manufacture in which all the
                 cutlery, spoons and forks,  materials used are classified
                 of base metal; parts        within a heading other than
                 thereof of base metal;      that of the product
                 except for heading Nos
                  8206, 8207, 8208, cx8211
                  8214 and 8215 for which
                  the rules are set below:
                                                            /^W
 ---pagebreak---  HS heading   Description of product        Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     0)                  (2)                             (3)             or              (4)
8206        Tools of two or more of      Manufacture in which all the
            the heading Nos. 8202 to     materials used are classified
            8205, put up in sets for     within a heading other than
            retail sale          >,      heading Nos. 8202 to 8205.
                                         However, tools of heading
                                         Nos. 8202 to 8205 may be
                                         incorporated into the set
                                         provided their value does
                                         not exceed 15% of the ex-
                                         works price of the set
8207        Interchangeable tools for    Manufacture in which:
            hand tools, whether or not   - all the materials used are
            power-operated, or for       classified within a heading
            machine-tools (for           other than that of the
            example, for pressing,       product, and
            stamping, punching,          - the value of all the
            tapping, threading,          materials used does not
            drilling, boring,            exceed 40% of the ex-works
            broaching, milling,          price of the product
            turning, or screwdriving),
            including dies for drawing
            or extruding metal, and
            rock drilling or earth
            boring tools
8208        Knives and cutting blades,   Manufacture in which:
            for machines or for          - all the materials used are
            mechanical appliances          classified within a heading
                                           other than that of the
                                           product, and
                                         - the value of all the
                                           materials used does nor
                                           exceed 40% of the ex-
                                           works price of the product
ex 8211     Knives with cutting          Manufacture in which all the
            blades, serrated or not      materials used are classified
            (including pruning           within a heading other than
            knives), other than knives   that of the product.
            of heading No. 8208           However, knife blades and
                                         handles of base metal may
                                         be used
8214        Other articles of cutlery     Manufacture in which all the
            (for example, hair            materials used are classified
            clippers, butchers' or        within a heading other than
            kitchen cleavers, choppers    that of the product.
            and mincing knives, paper     However, handles of base
             knives); manicure or         metal may be used
             pedicure sets and
             instruments (including nail
             Hies)
                                                     ^A%
                                                          V
 ---pagebreak---  HS heading          Description of product        Working or processing carried out on non-originating
      No.                                                   materials that confers originating status
      0)                        (2)                              (3)             or                 (4)
8215               Spoons, forks, ladles,       Manufacture in which all the
                   skimmers, cake-servers,      materials used are classified
                   fish-knives, butterknives,   within a heading other than
                   sugar tongs and similar •    that of the product.
                   kitchen or tableware         However, handles of base
                                                metal may be used
ex Chapter 83       Miscellaneous articles of   Manufacture in which all the
                   base metal; except for       materials used are classified
                   heading No ex8306 for        within a heading other than
                   which the rule is set out    that of the product
                   below:
ex 8306             Statuettes and other        Manufacture in which all the
                    ornaments, of base metal    materials used are classified
                                                within a heading other than
                                                that of the product.
                                                However, the other materials
                                                of heading No. 8306 may be
                                                used provided their value
                                                does not exceed 30% of the
                                                ex-works price of the -
                                                product
ex Chapter 84       Nuclear reactors, boilers,   Manufacture in which:            Manufacture in which the
                    machinery and mechanical    - all the materials used are      value of all the materials
                    appliances; parts thereof;     classified within a heading    used does not exceed 30% of
                    except for heading Nos         other than that of the         the ex-works price of the
                    ex8401, 8402, 8403,            product, and                   product
                    ex8404, 8406 to              - the value of all the
                    8409,8411,8412, ex8413,        materials used does not
                    ex8414, 8415, 8418,            exceed 40% of the ex-
                    ex8419,8420, 8423, 8425        works price of the product
                    to 8430, ex8431,8439,
                    8441, 8444 to 8447,
                    ex8448, 8452, 8456 to
                    8466, 8469 to 8472, 8480,
                    8482, 8484 and 8485 for
                    which the rules are set out
                    below
 ex 8401            Nuclear fuel elements        Manufacture in which all the      Manufacture in which the
                                                 materials used are classified     value of all the materials
                                                 within a heading other than       used does not exceed 30% of
                                                  that of the product1             the ex-works price of the
                                                                                   product
     his rule shall apply until 31 December IV'M.
                                                                 *&_
 ---pagebreak---  HS heading   Description of product      Working or processing carried out on non-originating
     No.                                           materials that confers originating status
     0)                  (2)                             (3)            or                 (4)
8402        Steam or other vapour       Manufacture in which:            Manufacture in which the
            generating boilers (other   - all the materials used are     value of all the materials
            than central heating hot .  classified within a heading      used does not exceed 25% of
            water boilers capable also  other than that of the           the ex-works price of the
            of producing low pressure   product, and                     product
            steam); super heated water  - the value of all the
            boilers                     materials used does not
                                        exceed 40% of the ex-works
                                        price of the product
8403 and ex Central heating boilers     Manufacture in which all the     Manufacture in which the
8404        other than those of         materials used are classified    value of all the materials
            heading No. 8402 and        within a heading other than      used does not exceed 40% of
            auxiliary plant for central heading No. 8403 or 8404         the ex-works price of the
            heating boilers                                              product
8406        Steam turbines and other    Manufacture in which the
            vapour turbines             value of all the materials
                                        used does not exceed 40% of
                                        the ex-works price of the
                                        product
8407        Spark-ignition              Manufacture in which the
            reciprocating or rotary     value of all the materials
            internal combustion piston  used does not exceed 40% of
            engines                     the ex-works price of the
                                        product
8408        Compression-ignition        Manufacture in which the
            internal combustion piston  value of all the materials
            engines (diesel or semi-    used does not exceed 40% of
            diesel engines)             the ex-works price of the
                                        product
8409        Parts suitable for use      Manufacture in which the
            solely or principally with  value of all the materials
            the engines of heading No.  used does not exceed 40% of
            8407 or 8408                the ex-works price of the
                                        product
8411        Turbo-jets, turbo            Manufacture in which:            Manufacture in which the
             propellers and other gas   - all the materials used are      value of all the materials
            turbines                      classified within a heading     used does not exceed 25% of
                                          other than that of the          the ex-works price of the
                                          product, and                    product
                                         - the value of all the
                                          materials used does not
                                          exceed 40% of the ex-
                                          works price of the product
                                                     - ..4 -àV> ,
 ---pagebreak---  HS heading   Description of product        Working or processing carried out on non-originating .
      No.                                            materials that confers originating status
      0)                 (2)                              (3)             or                (4)   .
8412        Other engines and motors     Manufacture in which the
                                         value of all the materials
                                         used does not exceed 40% of
                                         the ex-works price of the
                                         product
ex 8413     Rotary positive              Manufacture in which:             Manufacture in which the
            displacement pumps           - all the materials used are      value of all the materials
                                            classified within a heading    used does not exceed 25% of
                                            other than that of the         the ex-works price of the
                                            product, and                   product
                                         - the value of all the
                                            materials used does not
                                            exceed 40% of the ex-
                                            works price of the product
ex 8414     Industrial fans, blowers     Manufacture in which:             Manufacture in which the
            and the like                 - all the materials used are      value of all the materials
                                            classified within a heading    used does not exceed 25% of
                                            other than that of the         the ex-works price of the
                                            product, and                   product
                                          - the value of all the
                                            materials used does not
                                            exceed 40% of the ex-
                                            works price of the product
 8415       Air conditioning              Manufacture in which the
            machines, comprising a        value of all the materials
            motor-driven fan and          used does not exceed 40% of
            elements for changing the     the ex-works price of the
            temperature and humidity,     product
             including those machines
             in which the humidity
             cannot be separately
             regulated
 8418        Refrigerators, freezers and   Manufacture in which:            Manufacture in which the
             other refrigerating or        - all the materials used are     value of all the materials
             freezing equipment,             classified within a.heading    used does not exceed 25% of
             electric or other; heat         other than that of the         the ex-works price of the
             pumps other than air            product, and                   product
             conditioning machines of      - the value of all the
             heading No. 8415                materials used does not
                                             exceed 40% of the ex-
                                             works price of the product,
                                             and
                                           - where the value of all the
                                             non-originating materials
                                              used does not exceed the
                                              value of the originating
                                              materials used
                                                         Â%».
 ---pagebreak---   HS heading    Description of product       Working or processing carried out on non-originating
     No.                                              materials that confers originating status
      0)                   (2)                             (3)             or                 (4)
ex 8419       Machines for the wood,      Manufacture:                      Manufacture in which the
              paper pulp and paperboard   - in which the value of all       value of all the materials
              induxtries                    the materials used does not     used does not exceed 30% of
                                            exceed 40% of the ex-           the ex-works price of the
                                            works price of the product,     product
                                            and
                                          - where, within the above
                                            limit, the materials
                                            classified within the same
                                            heading as the product are
                                            only used up to a value of
                                            25% of the ex-works price
                                            of the product
8420          Calendering or other        Manufacture:                      Manufacture in which the
              rolling machines, other     - in which the value of all       value of all the materials
              than for metals or glass,     the materials used does not     used does not exceed 30% of
              and cylinders therefor        exceed 40% of the ex-           the ex-works price of the
                                            works price of the product,     product
                                            and
                                          - where, within the above
                                             limit, the materials
                                            classified within the same
                                            heading as the product are
                                             only used up to a value of
                                            25% of the ex-works price
                                             of the product
8423          Weighing machinery          Manufacture in which:             Manufacture in which the
              (excluding balances of a    - all the materials used are      value of all the materials
              sensitivity of 5 eg or         classified within a heading    used does not exceed 25% of
              better), including weight      other than that of the         the ex-works price of the
              operated counting or           product, and                   product
              checking machines;          - the value of all the
              weighing machine weights       materials used does not
              of all kinds                   exceed 40% of the ex-
                                             works price of the product
 8425 to 8428  Lifting, handling, loading  Manufacture:                      Manufacture in which the
              or unloading machinery      - in which the value of all        value of all the materials
                                          the materials used does not        used does not exceed 30% of
                                           exceed 40% of the ex-works        the ex-works price of the
                                           price of the product, and         product
                                           - where, within the above
                                           limit, the materials classified
                                           within heading No. 843 1 are
                                           only used up to a value of
                                            10% of the ex-works price
                                           of the product
                                                        - 4li\-,
 ---pagebreak---   HS heading   Description of product      Working or processing carried out on non-originating
      No.                                            materials that confers originating status
      0)                   (2)                            (3)             or                (4)
8429         Self-propelled bulldozers,
             angledozers, graders,
             levellers, scrapers,
             mechanical shovels,
             excavators, shovel loaders,
             tamping machines and
             road rollers:
             - Road rollers              Manufacture in which the
                                         value of all the materials
                                         used does not exceed 40% of
                                         the ex-works price of the
                                         product
                Other                    Manufacture:                      Manufacture in which the
                                         - in which the value of all       value of all the materials
                                           the materials used does not     used does not exceed 30% of
                                           exceed 40% of the ex-           the ex-works price of the
                                           works price of the product,     product
                                           and
                                         - where, within the above
                                           limit, the materials
                                           classified within heading
                                           No. 8431 are only used up
                                           to a value of 10% of the
                                           ex-works price of the
                                           product
8430         Other moving, grading,       Manufacture:                     Manufacture in which the
              levelling, scraping,       - in which the value of all       value of all the materials
             excavating, tamping,          the materials used does not     used does not exceed 30% of
              compacting, extracting or    exceed 40% of the ex-           the ex-works price of the
              boring machinery, for        works price of the product,     product
              earth, minerals or ores;     and
              pile-drivers and pile-      - where, within the above
              extractors; snow-ploughs      limit, the value of the
              and snow-blowers              materials classified within
                                            heading No. 8431 are only
                                            used up to a value of 10%
                                            of the ex-works price of
                                            the product
 ex 8431      Parts for road rollers      Manufacture in which the
                                          value of all the materials
                                          used does not exceed 40% of
                                          the ex-works price of the
                                          product
                                                     - 4&.
 ---pagebreak---  HS heading    Description of product      Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     (I)                  (2)                            (3)             or                (4)
8439         Machinery for making        Manufacture:                     Manufacture in which the
             pulp of fibrous cellulosic  - in which the value of all      value of all the materials
             material or for making or    the materials used does not     used does not exceed 30% of
             finishing paper or           exceed 40% of the ex-           the ex-works price of the
             paperboard                   works price of the product,     product
                                          and
                                         - where, within the above
                                           limit, the materials
                                          classified within the same
                                           heading as the product are
                                           only used up to a value of
                                          25% of the ex-works price
                                           of the product
844          Other machinery for         Manufacture:                     Manufacture in which the
             making up paper pulp,       - in which the value of all      value of all the materials
             paper or paperboard,         the materials used does not     used does not exceed 30% of
             including cutting             exceed 40% of the ex-          the ex-works price of the
             machines of all kinds         works price of the product,    product
                                           and
                                         - where, within the above
                                           limit, the materials
                                           classified within the same
                                           heading as the product are
                                           only used up to a value of
                                           25% of the ex-works price
                                           of the product
8444 to 8447 Machines of these           Manufacture in which the
             headings for use in the     value of all the materials
             textile industry            used does not exceed 40% of
                                         the ex-works price of the
                                         product
ex 8448      Auxiliary machinery for     Manufacture in which the
             use with machines of        value of all the materials
             headings Nos. 8444 and      used does not exceed 40% of
             8445                        the ex-works price of the
                                         product
8452         Sewing machines, other
             than book-sewing
             machines of heading No.
              8440; furniture, bases and
             covers specially designed
             for sewing machines;
              sew in« machine needles:
                                                      -   4\V^
 ---pagebreak--- HS heading     Description of product        Working or processing carried out on non-originating
     No.                                             materials that confers originating status
     (1)                  (2)                              (3)            or               (4)
                Sewing machines (lock     Manufacture:
               stitch only) with heads of - in which the value of all
               a weight not exceeding       the materials used does not
               16 kg without motor or       exceed 40% of the ex-
               17 kg with motor             works price of the product,
                                          - where the value of all the
                                             non-originating materials
                                             used in assembling the
                                             head (without motor) does
                                             not exceed the value of the
                                             originating materials used,
                                             and
                                          - the thread tension, crochet
                                             and zigzag mechanisms
                                             used are already
                                             originating
             - 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      Machine-tools and             Manufacture in which the
8466         machines and their parts      value of all the materials
             and accessories of            used does not exceed 40% of
             headings Nos 8456 to          the ex-works price of the
             8466                          product
8469 to 8472 Office machines (for          Manufacture in which the
              example, typewriters,        value of all the materials
              calculating machines,        used does not exceed 40% of
              automatic data processing    the ex-works price of the
              machines, duplicating        product
              machines, stapling
              machines)
8480          Moulding boxes for metal      Manufacture in which the
              foundry; mould bases;         value of all the materials
              moulding patterns; moulds     used does not exceed 50% of
              for metal (other than ingot   the ex-works price of the
              moulds), metal carbides,      product
              glass, mineral materials,
              rubber or plastics
                                                           4.%-
 ---pagebreak---  HS heading     Description of product        Working or processing carried out on non-originating
     No.                                               materials that confers originating status
     0)                    (2)                              (3)             or                (4)
8482          Ball or roller bearings       Manufacture in which:            Manufacture in which the
                                            - ail the materials used are     value of all the materials
                                              classified within a heading   used does not exceed 25% of
                                              other than that of the        the ex-works price of the
                                              product, and                   product
                                            - the value of all the
                                              materials used does not
                                              exceed 40% of the ex-
                                              works price of the product
8484          Gaskets and similar joints    Manufacture in which the
              of metal sheeting             value of all the materials
              combined with other           used does not exceed 40% of
              material or of two or more    the ex-works price of the
              layers of metal; sets or      product
              assortments of gaskets and
              similar joints, dissimilar in
              composition, put up in
              pouches, envelopes or
              similar packings
8485          Machinery parts, not          Manufacture in which the
              containing electrical         value of all the materials
              connectors, insulators,       used does not exceed 40% of
              coils, contacts or other      the ex-works price of the
              electrical features, not      product
              specified or included
              elsewhere in this Chapter
ex Chapter 85 Electrical machinery and      Manufacture in which             Manufacture in which the
              equipment and parts           - all the materials used are    value of all the materials
              thereof; sound recorders        classified within a heading    used does not exceed 30% of
              and reproducers,                other than that of the        the ex-works price of the
              television image and            product, and                   product
              sound recorders and           - the value of all the
              reproducers, and parts and      materials used does not
              accessories of such             exceed 40% of the ex-
              articles; except for            works price of the product
              heading Nos 8501, 8502,
              e.\85I8, 8519 to 8529,
              8535 to 8537, ex8541,
              8542. 8544 to 8548 for
              which the rules are set out
              below:
                                                       _ I
                                                          W-
 ---pagebreak---  HS heading   Description of product      Working or processing carried out on non-originating
      No.                                           materials that confers originating status
      0)                (2)                              (3)             or                 (4)
8501        Electric motors and         Manufacture:                      Manufacture in which the
            generators (excluding       - in which the value of all       value of all the materials
            generating sets)              the materials used does not     used does not exceed 30% of
                                          exceed 40% of the ex-           the ex-works price of the
                                          works price of the product,     product
                                          and
                                        - where, within the above
                                          limit, the materials
                                          classified within heading
                                          No. 8503 are only used up
                                          to a value of 10% of the
                                          ex-works price of the
                                          product
8502        Electric generating sets    Manufacture:                      Manufacture in which the
            and rotary converters       - in which the value of all       value of all the materials
                                          the materials used does not     used does not exceed 30% of
                                          exceed 40% of the ex-           the ex-works price of the
                                          works price of the product,     product
                                          and
                                        - where, within the above
                                           limit, the materials
                                          classified within heading
                                          No. 8501 or 8503, taken
                                          together, are only used up
                                          to a value of 10% of the
                                          ex-works price of the
                                           product
ex 8518     Microphones and stands       Manufacture:                      Manufacture in which the
            therefor; loudspeakers,      - in which the value of all       value of all the materials
            whether or not mounted in      the materials used does not     used does not exceed 25% of
            their enclosures; audio-       exceed 40% of the ex-          the ex-works price of the
            frequency electric             works price of the product,     product
            amplifiers; electric sound     and
            amplifier sets               - where the value of all the
                                           non-originating materials
                                           used does not exceed the
                                           value of the originating
                                           materials used
 8519        Turntables (record-decks),
             record-players, cassette-
             players and other sound
             reproducing apparatus, not
             incorporating a sound
             recording device:
                                                      ~ A'Si* .
 ---pagebreak---  HS heading    Description of product    Working or processing carried out on non-originating
     No.                                          materials that confers originating status
     (1)                  (2)                          (3)             or                 (4)
            - Electric gramophones     Manufacture:                     Manufacture in which the
                                       - in which the value of all      value of all the materials
                                         the materials used does not    used does not exceed 25% of
                                         exceed 40% of the ex-          the ex-works price of the
                                         works price of the product,    product
                                         and
                                       - where the value of all the
                                         non-originating materials
                                         used does not exceed the
                                         value of the originating
                                         materials used
            - Other                    Manufacture:                     Manufacture in which the
                                       - in which the value of all      value of all the materials
                                         the materials used does not    used does not exceed 30% of
                                         exceed 40% of the ex-          the ex-works price of the
                                         works price of the product,    product
                                         and
                                       - where the value of all the
                                         non-originating materials
                                         used does not exceed the
                                         value of the originating
                                         materials used
8520        Magnetic tape recorders    Manufacture:                     Manufacture in which the
            and other sound recording  - in which the value of all      value of all the materials
            apparatus, whether or not    the materials used does not    used does not exceed 30% of
            incorporating a sound        exceed 40% of the ex-          the ex-works price of the
            reproducing device           works price of the product,    product
                                         and
                                       - where the value of all the
                                          non-originating materials
                                          used does not exceed the
                                         value of the originating
                                          materials used
8521         Video recording or         Manufacture:                     Manufacture in which the
             reproducing apparatus,    - in which the value of all       value of all the materials
             whether or not               the materials used does not    used does not exceed 30% of
             incorporating a video        exceed 40% of the ex-          the ex-works price of the
             tuner                        works price of the product,    product
                                          and
                                        - where the value of ail the
                                          non-originating materials
                                          used does not exceed the
                                          value of the originating
                                           materials used
8522          Pails and accessories of  Manufacture in which the
             apparatus of heading Nos.  value of all the materials
              85 19 to 8521             used does not exceed 40% o\~
                                        the ex-works price ol the
                                        product
                                                 -m
 ---pagebreak---  HS heading   Description of product       Working or processing carried out on non-originating
     No.                                           materials that confers originating status
     (1)                 (2)                            (3)             or                (4)
8523        Prepared unrecorded         Manufacture in which the
            media for sound recording   value of all the materials
            or similar recording of     used does not exceed 40% of
            other phenomena, other      the ex-works price of the
            than products of Chapter    product
8524        Records, tapes and other
            recorded media for sound
            or other similarly recorded
            phenomena, including
            matrices and masters for
            the production of records,
            but excluding products of
            Chapter 37:
            - Matrices and masters for  Manufacture in which the
            the production of records   value of all the materials
                                        used does not exceed 40% of
                                        the ex-works price of the
                                        product
               Other                    Manufacture:                     Manufacture in which the
                                        - in which the value of all      value of all the materials
                                          the materials used does not    used does not exceed 30% of
                                          exceed 40% of the ex-          the ex-works price of the
                                          works price of the product,    product
                                          and
                                        - where, within the above
                                          limit, the materials
                                          classified within heading
                                          No. 8523 are only used up
                                          to a value of 10% of the
                                          ex-works price of the
                                          product
8525        Transmission apparatus      Manufacture:                     Manufacture in which the
            for radio-telephony, radio- - in which the value of all      value of all the materials
            telegraphy, radio-            the materials used does not    used does not exceed 25% of
            broadcasting or television,   exceed 40% of the ex-          the ex-works price of the
            whether or not                works price of the product,    product
             incorporating reception      and
            apparatus or sound           - where the value of all the
            recording or reproducing      non-originating materials
            apparatus; television         used does not exceed the
            cameras                       value of the originating
                                           materials used
                                                     -yn
 ---pagebreak---  HS heading   Description of product     Working or processing carried out on non-originating
     No.                                         materials that confers originating status
     (1)                 (2)                          (3)             or                (4)
8526        Radar apparatus, radio     Manufacture:                    Manufacture in which the
            navigational aid apparatus - in which the value of all     value of all thé materials
            and radio remote control    the materials used does not    used does not exceed 25% of
            apparatus                   exceed 40% of the ex-          the ex-works price of the
                                        works price of the product,    product
                                        and
                                       - where the value of all the
                                        non-originating materials
                                         used does not exceed the
                                        value of the originating
                                        materials used
8527        Reception apparatus for    Manufacture:                    Manufacture in which the
            radio-telephony, radio-    - in which the value of all     value of all the materials
            telegraphy or radio         the materials used does not    used does not exceed 25% of
            broadcasting, whether or    exceed 40% of the ex-         the ex-works price of the
            not combined, in the same   works price of the product,    product
            housing, with sound         and
            recording or reproducing   - where the value of all the
            apparatus or a clock        non-originating materials
                                        used does not exceed the
                                        value of the originating
                                        materials used
8528        Television receivers
            (including video monitors
            and video projectors),
            whether or not
            incorporating radio
            broadcast receivers or
            sound or video recording
            or reproducing apparatus
            - Video recording or       Manufacture:                    Manufacture in which the
              reproducing apparatus    - in which the value of all     value of all the materials
              incorporating a video      the materials used does not   used does not exceed 25% of
              tuner                      exceed 40% of the ex-         the ex-works price of the
                                         works price of the product,   product
                                         and
                                       - where the value of all the
                                         non-originating materials
                                         used does not exceed the
                                         value of the originating
                                         materials used
                                                  ~ W) ,
 ---pagebreak---  HS heading     Description of product        Working or processing carried out on non-originating
     No.                                               materials that confers originating status
     (1)                    (2)                             (3)             or                (4)
              - Other                      Manufacture:                      Manufacture in which the
                                           - in which the value of all       value of all the materials
                                             the materials used does not     used does not exceed 25% of
                                             exceed 40% of the ex-          the ex-works price of the
                                             works price of the product,     product
                                             and
                                           - where the value of all the
                                             non-originating materials
                                             used does not exceed the
                                             value of the originating
                                             materials used
8529          Parts suitable for use
              solely or principally with
              the apparatus of heading
              Nos. 8525 to 8528:
              - Suitable for use solely    Manufacture in which the
              or principally with video    value of all the materials
              recording or reproducing     used does not exceed 40% of
              apparatus                    the ex-works price of the
                                           product
                 Other                     Manufacture:                      Manufacture in which the
                                           - in which the value of all       value of all the materials
                                             the materials used does not     used does not exceed 25% of
                                             exceed 40% of the ex-           the ex-works price of the
                                             works price of the product,     product
                                             and
                                           - where the value of all the
                                              non-originating materials
                                              used does not exceed the
                                             value of the originating
                                              materials used
8535 and 8536  Electrical apparatus for     Manufacture:                     Manufacture in which the
               switching or protecting      - in which the value of all      value of all the materials
               electrical circuits, or for    the materials used does not    used does not exceed 30% of
               making connections to or       exceed 40% of the ex-          the ex-works price of the
               in electrical circuits         works price of the product,     product
                                              and
                                            - where, within the above
                                              limit, the materials
                                              classified within heading
                                              No. 8538 are only used up
                                              to a value of 10% of the
                                              ex-works price of the
                                              product
                                                         ~ <0^>x> ..
 ---pagebreak---  HS heading    Description of .product    Working or processing carried out on non-originating
     No.                                           materials that confers originating status
     0)                   (2)                           (3)             or                (4)
8537        Boards, panels (including   Manufacture:                     Manufacture in which the
            numerical control panels),  - in which the value of all      value of all the materials
            consoles, desks, cabinets    the materials used does not     used does not exceed 30% of
            and other bases, equipped    exceed 40% of the ex-           the ex-works price of the
            with two or more             works price of the product,     product
            apparatus of heading No.     and
            8535 or 8536, for electric  - where, within the above
            control or the distribution   limit, the materials
            of electricity, including    classified within heading
            those incorporating          No. 8538 are only used up
            instruments or apparatus     to a value of 10% of the
            of Chapter 90, other than    ex-works price of the
            switching apparatus of       product
            heading No. 8517
ex 8541     Diodes, transistors and     Manufacture in which:            Manufacture in which the
            similar semi-conductor      - all the materials used are     value of all the materials
            devices; except wafers not   classified within a heading     used does not exceed 25% of
            yet cut into chips           other than that of the          the ex-works price of the
                                         product, and                    product
                                        - the value of all the
                                         materials used does not
                                         exceed 40% of the ex-
                                          works price of the product
8542        Electronic integrated       Manufacture:                     Manufacture in which the
            circuits and                - in which the value of all      value of all the materials
            microassemblies              the materials used does not     used does not exceed 25% of
                                         exceed 40% of the ex-           the ex-works price of the
                                         works price of the product,     product
                                          and
                                        - where, within the above
                                          limit, the materials
                                         classified within heading
                                          No. 8541 or 8542, taken
                                          together, are only used up
                                          to a value of 10% of the
                                          ex-works price of the
                                          product
8544         Insulated (including       Manufacture in which the
            enamelled or anodised)      value of all the materials
            wire, cable (including      used does not exceed 40% of
            coaxial cable) and other    the ex-works price of the
            insulated electric          product
            conductors, whether or not
             fitted with connectors;
            optical fibres cables, made
             up of individually
             sheathed fibres, whether
             or not assembled with
             elecirie conductors or
             fined w iih connectors
                                                  -kU
 ---pagebreak---  HS heading    Description of product        Working or processing carried out on non-originating
     No.                                            materials that confers originating status
     (1)                  (2)                             (3)            or               (4)
8545         Carbon electrodes, carbon    Manufacture in which the
             brushes, lamp carbons,       value of all the materials
             battery carbons and other    used does not exceed 40% of
             articles of graphite or      the ex-works price of the
             other carbon, with or        product
             without metal, of a kind
             used for electrical
             purposes
8546         Electrical insulators of any Manufacture in which the
             material                     value of all the materials
                                          used does not exceed 40% of
                                          the ex-works price of the
                                          product
8547         Insulating fittings for      Manufacture in which the
             electrical machines,         value of all the materials
             appliances or.equipment,     used does not exceed 40% of
             being fittings wholly of     the ex-works price of the
             insulating materials apart   product
             from any minor
             components of metal (for
             example, threaded
             sockets) incorporated
             during moulding solely for
             purposes of assembly
             other than insulators of
             heading No. 8546;
             electrical conduit tubing
             and joints therefor, of base
             metal lined with insulating
             material
8548         Electrical parts of           Manufacture in which the
             machinery or apparatus,       value of all the materials
             not specified or included     used does not exceed 40% of
             elsewhere in this Chapter     the ex-works price of the
                                           product
8601 to 8607  Railway or tramway           Manufacture in which the
              locomotives, rolling-stock   value of all materials used
             and parts thereof             does not exceed 40% of the
                                           ex-works price of the
                                           product
 ---pagebreak---  HS heading     Description of product          Working or processing carried out on non-originating
     No.                                                materials that confers originating status
     0)                     (2)                              (3)             or                (4)
8608          Railway or tramway track       Manufacture in which:            Manufacture in which the
              fixtures and fittings;         - all the materials used are    value of all the materials
              mechanical (including          classified within a heading     used does not exceed 30% of
              electro-mechan ical)           other than that of the           the ex-works price of the
              signalling, safety or traffic  product, and                     product
              control equipment for          - the value of all the
              railways, tramways, roads,     materials used does not
              inland waterways, parking      exceed 40% of the ex-works
              facilities, port installations price of the product
              or airfields; parts of the
              foregoing
8609          Containers (including          Manufacture in which the
              containers for the             valu of all the materials used
              transport of fluids)           does not exceed 40% of the
              especially designed and        ex-works price of the
              equipped for carriage by       product
              one or more modes of
              transport
ex Chapter 87 Vehicles other than            Manufacture in which the
              railway or tramway             value of all the materials
              rolling-stock, and parts       used does not exceed 40% of
              and accessories thereof;       the ex-works price of the
              except for heading Nos         product
              8709to8711,ex8712,
              8715 and 8716 for which
              the rules are set out below:
8709          Works trucks, self-            Manufacture in which:            Manufacture in which the
              propelled, not fitted with     - all the materials used are     value of all the materials
              lifting or handling              classified within a heading    used does not exceed 30% of
              equipment, of the type           other than that of the         the ex-works price of the
              used in factories,               product, and                   product
              warehouses, dock areas or      - the value of all the
              airports for short distance      materials used does not
              transport of goods;              exceed 40% of the ex-
              tractors of the type used        works price of the product
              on railway station
              platforms; parts of the
              foregoing vehicles
8710          Tanks and other armoured       Manufacture in which:            Manufacture in which the
              fighting vehicles,             - all the materials used are     value of all the materials
              motorized, whether or not        classified within a heading    used does not exceed 30% of
              fitted with weapons, and         other than that of the         the ex-works price of the
              parts of such vehicles           product, and                   product
                                              - the value of all the
                                                materials used does not
                                               exceed 40% of the ex-
                                               v.orks price of the product
                                                           ILS    -
 ---pagebreak---  HS heading  Description of product       Working or processing carried out on non-originating
     No.                                           materials that confers originating status
     0)                  (2)                             (3)            or                 (4)
8711        Motorcycles (including
            mopeds) and cycles fitted
            with an auxiliary motor,
            with or without side-cars',
            side-cars:
            - With reciprocating
              internal combustion
              piston engine of a
              cylinder capacity:
            ~ Not exceeding 50 cc       Manufacture in which:            Manufacture in which the
                                        - in which the value of all      value of all the materials
                                          the materials used does not    used does not exceed 20% of
                                           exceed 40% of the ex-         the ex-works price of the
                                           works price of the product,   product
                                           and
                                        - where the value of all the
                                           non-originating materials
                                           used does not exceed the
                                           value of the originating
                                           materials used
                Exceeding 50 cc         Manufacture:                     Manufacture in which the
                                        - in which the value of all      value of all the materials
                                           the materials used does not   used does not exceed 25% of
                                           exceed 40% of the ex-         the ex-works price of the
                                           works price of the product,   product
                                           and
                                         - where the value of all the
                                            non-originating materials
                                            used does not exceed the
                                            value of the originating
                                            materials used
             - Other                     Manufacture:                     Manufacture in which the
                                         - in which the value of all      value of all the materials
                                            the materials used does not   used does not exceed 30% of
                                            exceed 40% of the ex-         the ex-works price of the
                                            works price of the product,   product
                                            and
                                          - where the value of all the
                                            non-originating materials
                                            used does not exceed the
                                            value of the originating
                                             materials used
 ex 8712      Bicycles without ball       Manufacture from materials       Manufacture in which the
              bearines                    not classified in heading No     value of all the materials
                                          8714                             used docs not exceed 30% of
                                                                           the ex-works price of the
                                                                           product
                                                          .*>...;.
 ---pagebreak---  HS heading     Description of product       Working or processing carried out on non-originating
     No.                                              materials that confers originating status
     (1)                   (2)                             (3)             or                (4)
8715          Baby carriages and parts    Manufacture in which:            Manufacture in which the
              thereof                     - all the materials used are     value of all the materials
                                            classified within a heading    used does not exceed 30% of
                                            other than that of the         the ex-works price of the
                                            product, and                   product
                                          - the value of all the
                                            materials used does not
                                            exceed 40% of the ex-
                                            works price of the product
8716          Trailers and semi-trailers; Manufacture in which:            Manufacture in which the
              other vehicles, not         - all the materials used are     value of all the materials
              mechanically propelled;       classified within a heading    used does not exceed 30% of
              parts thereof                 other than that of the         the ex-works price of the
                                            product, and                   product
                                          - the value of all the
                                            materials used does not
                                            exceed 40% of the ex-
                                            works price of the product •
ex Chapter 88 Aircraft, spacecraft, and   Manufacture in which all the     Manufacture in which the
              parts thereof; except for   materials used are classified    value of all the materials
              heading Nos e.x8804 and     within a heading other than      used does not exceed 40% of
              8805 for which the rules    that of the product              the ex-works price of the
              are set out below:                                           product
ex 8804       Rotochutes                  Manufacture from materials       Manufacture in which the
                                          of any heading including         value of all the materials
                                          other materials of heading       used does not exceed 40% of
                                          No. 8804                         the ex-works price of the
                                                                           product
8805          Aircraft launching gear;    Manufacture in which all the     Manufacture in which the
              deck-arrestor or similar    materials used are classified    value of all the materials
              gear; ground flying         within a heading other than      used does not exceed 30% of
              trainers; parts of the      that of the product              the ex-works price of the
               foregoing articles                                          product
Chapter 89    Ships, boats and floating   Manufacture in which all the      Manufacture in which the
              structures                  materials used are classified     value of all the materials
                                          within a heading other than       used does not exceed 40% of
                                          that of the product.              the ex-works price of the
                                           However, hulls of heading        product
                                           No. 8906 mav not be used
                                                     -•JoS-
 ---pagebreak---   HS heading    Description of product        Working or processing carried out on non-originating
      No.                                            materials that confers originating status
      (I)                  (2)                             (3)            or                (4)
ex Chapter 90 Optical, photographic,       Manufacture in which:           Manufacture in which the
              cinematographic,             - all the materials used are    value of all the materials
              measuring, checking,         classified within a heading     used does not exceed 30% of
              precision, medical or •      other than that of the          the ex-works price of the
              surgical instruments and     product, and                    product
              apparatus; parts and         - the value of all the
              accessories thereof; except  materials used does not
              for heading Nos 9001,        exceed 40% of the ex-works
              9002,9004,ex9005,            price of the product
              ex9006,9007, 9011,
              ex9014,9015 to 9020 and
              9024 to 9033 for which
              the rules are set out below
9001          Optical fibres and optical   Manufacture in which the
              fibre bundles; optical fibre value of all the materials
              cables other than those of   used does not exceed 40% of
              heading No. 8544; sheets     the ex-works price of the
              and plates of polarizing     product
              material, lenses (including
              contact lenses), prisms,
              mirrors and other optical
              elements, of any material,
              unmounted, other than
              such elements of glass not
              optically worked
 9002          Lenses, prisms, mirrors      Manufacture in which the
              and other optical elements,   value of all the materials
              of any materials, mounted,    used does not exceed 40% of
               being parts of or fittings   the ex-works price of the
               for instruments or           product
               apparatus, other than such
               elements of glass not
               optically worked
 9004          Spectacles, goggles and      Manufacture in which the
               the like, corrective,        value of all the materials
               protective or other          used does not exceed 40% of
                                            the ex-works price of the
                                            product
                                                        2>C
 ---pagebreak---  HS heading   Description of product     Working or processing carried out on non-originating
     No.                                          materials that confers originating status
     0)                  (2)                           (3)             or                (4)
ex 9005     Binoculars, monoculars,    Manufacture in which:            Manufacture in' which the
            other optical telescopes,  - all the materials used are     value of all the materials
            and mountings therefor,      classified within a heading    used does not exceed 30% of
            except for astronomical      other than that of the         the ex-works price of the
            refracting telescopes and    product, and                   product
            mountings therefor         - the value of all the
                                         materials used does not
                                         exceed 40% of the ex-
                                         works price of the product,
                                         and
                                       - where the value of all the
                                         non-originating materials
                                         used does not exceed the
                                         value of the originating
                                         materials used
ex 9006     Photographic (other than   Manufacture in which:            Manufacture in which the
            cinematographic) cameras;  - all the materials used are     value of all the materials
            photographic flashlight      classified within a heading    used does not exceed 30% of
            apparatus and flashbulbs     other than that of the         the ex-works price of the
            other than electrically      product, and                   product
            ignited flashbulbs         - the value of all the
                                         materials used dpes not
                                         exceed 40% of the ex-
                                         works price of the product,
                                         and
                                       - where the value of all the
                                         non-originating materials
                                         used does not exceed the
                                         value of the originating
                                         materials used
9007        Cinematographic cameras     Manufacture in which:            Manufacture in which the
            and projectors, whether or - all the materials used are     value of all the materials
            not incorporating sound      classified within a heading     used does not exceed 30% of
            recording or reproducing     other than that of the          the ex-works price of the
            apparatus                    product, and                    product
                                        - the value of all the
                                          materials used does not
                                         exceed 40% of the ex-
                                          works price of the product,
                                          and
                                        - where the value of all the
                                          non-originating materials
                                          used does not exceed the
                                          value of the originating
                                          materials used
                                                    34 -
 ---pagebreak---  HS heading    Description of product        Working or processing carried out on non-originating
     No.                                              materials that confers originating status
      0)                  (2)                              (3)             or                (4)
9011        Compound optical              Manufacture in which:             Manufacture in which the
            microscopes, including        - all the materials used are      value of all the materials
            those for                        classified within a heading    used does not exceed 30% of
            photom icrography,               other than that of the         the ex-works price of the
            cinephotomicrography or          product, and                   product
            micrcprojection               - the value of all the
                                             materials used does not
                                             exceed 40% of the ex-
                                             works price of the product,
                                             and
                                          - where the value of all the
                                             non-originating materials
                                             used does not exceed the
                                             value of the originating
                                             materials used
ex 9014     Other navigational             Manufacture in which the
             instruments and              value of all the materials
            appliances                    used does not exceed 40% of
                                          the ex-works price of the
                                          product
9015         Surveying (including          Manufacture in which the
             photogrammetrical             value of all the materials
             surveying), hydrographie,     used does not exceed 40% of
             océanographie;                the ex-works price of the
             hydrological,                 product
             meteorological or
             geophysical instruments
             and appliances, excluding
             compasses; rangefinders
 9016         Balances of a sensitivity     Manufacture in which the
             of 5 eg or better, with or    value of all the materials
              without weights               used does not exceed 40% of
                                            the ex-works price of the
                                            product
 9017         Drawing, marking-out or       Manufacture in which the
              mathematical calculating      value of all the materials
              instruments (for example,     used does not exceed 40% of
              drafting machines,            the ex-works price of the
              pantographs, protractors,     product
              drawing sets, slide rules,
              disc calculators);
              instruments for measuring
              length, for use in the hand
              (for example, measuring
              rods and tapes,
              micrometers, callipers),
              not specilied or included
              elsewhere in this Chapter
                                                         0*8-
 ---pagebreak---  HS heading   Description of product      Working or processing carried out on non-originating
     No.                                           materials that confers originating status
     0)                   (2)                           (3)             or                (4)
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           Manufacture from materials       Manufacture in which the
            incorporating dental        of any heading, including        value of all the materials
            appliances or dentists' -   other materials of heading       used does not exceed 40% of
            spittoons                   No. 9018                         the ex-works price of the
                                                                         product
              Other                     Manufacture in which:            Manufacture in which the
                                        - all the materials used are     value of all the materials
                                         classified within a heading     used does not exceed 25% of
                                         other than that of the          the ex-works price of the
                                         product, and                    product
                                        - the value of all the
                                         materials used does not
                                         exceed 40% of the ex-
                                         works price of the product
9019        Mechanotherapy              Manufacture in which:            Manufacture in which the
            appliances; massage         - all the materials used are     value of all the materials
            apparatus; psychological     classified within a heading     used does not exceed 25% of
            aptitude-testing apparatus;  other than that of the          the ex-works price of the
            ozone therapy, oxygen        product, and                    product
            therapy, aerosol therapy,   - the value of all the
            artificial respiration or     materials used does not
            other therapeutic             exceed 4C% of the ex-
            respiration apparatus        works price of the product
9020        Other breathing appliances  Manufacture in which:            Manufacture in which the
            and gas masks, excluding    - all the materials used are     value of all the materials
            protective masks having       classified within a heading    used does not exceed 25% of
            neither mechanical parts      other than that of the         the ex-works price of the
            nor replaceable filters       product, and                   product
                                        - the value of all the
                                          materials used does not
                                          exceed 40% of the ex-
                                          works price of the product
9024        Machines and appliances     Manufacture in which the
            for testing the hardness,   value of all the materials
            strength, compressibility,  used does not exceed 40% of
            elasticity or other         the ex-works price of the
            mechanical properties of    product
             materials (for example,
            metals, wood, textiles,
             paper, plastics)
                                                      0rG
 ---pagebreak---  HS heading   Description of product        Working or processing carried out on non-originating
      No.                                          materials that confers originating status
      0)                  (2)                            (3)            or               (4)
9025        Hydrometers and similar      Manufacture in which the
            floating instruments,        value of all the materials
            thermometers, pyrometers,    used does not exceed 40% of
            barometers, hygrometers      the ex-works price of the
            and psychrometers,           product
            recording or not, and any
            combination of these
            instruments
9026        Instruments and apparatus    Manufacture in which the
            for measuring or checking    value of all the materials
            the flow, level, pressure or used does not exceed 40% of
            other variables of liquids   the ex-works price of the
            or gases (for example,       product
            flow meters, level gauges,
            manometers, heat meters),
            excluding instruments and
            apparatus of heading No.
            9014, 9015, 9028 or 9032
9027         Instruments and apparatus    Manufacture in which the
             for physical or chemical    value of all the materials
             analysis (for example,       used does not exceed 40% of
             polarimeters,               the ex-works price of the
             refractometers,              product
             spectrometers, gas or
             smoke analysis apparatus);
             instruments and apparatus
             for measuring or checking
             viscosity, porosity,
             expansion, surface tension
             or the like; instruments
             and apparatus for
             measuring or checking
             quantities of heat, sound
             or light (including
             exposure meters);
             microtomes
 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
                                                      h.
 ---pagebreak---  HS heading   Description of product      Working or processing carried out on non-originating
     No.                                          materials that confers originating status
     0)                  (2)                            (3)            or                (4)
            - Other                     Manufacture:                    Manufacture in which the
                                        - in which the value of all     value of all the materials
                                          the materials used does not   used does not exceed 30% of
                                          exceed 40% of the ex-         the ex-works price of the
                                          works price of the product,   product
                                          and
                                        - where the value of all the
                                          non-originating materials
                                          used does not exceed the
                                          value of the originating
                                          materials used
9029        Revolution counters,        Manufacture in which the
            production counters,        value of all the materials
            taximeters, milometers,     used does not exceed 40% of
            pedometers and the like;    the ex-works price of the
            speed indicators and        product
            tachometers, other than
            those of heading Nos.
            9104 or 9015;
            stroboscopes
9030        Oscilloscopes, spectrum     Manufacture in which the
            analysers and other         value of all the materials
             instruments and apparatus  used does not exceed 40% of
             for measuring or checking  the ex-works price of the
            electrical quantities,      product
            excluding meters of
            heading No. 9028;
             instruments and apparatus
             for measuring or detecting
            alpha, beta, gamma, X-
             ray, cosmic or other
             ionizing radiations
9o:          Measuring or checking       Manufacture in which the
             instruments, appliances     value of all the materials
             and machines, not           used does not exceed 40% of
             specified or included       the ex-works price of the
             elsewhere in this Chapter;  product
             profile projectors
9032         Automatic regulating or     Manufacture in which the
             controlling instruments     value of all the materials
             and apparatus               used does not exceed 40% ot
                                         the ex-works price of the
                                         product
                                                  -2AU
 ---pagebreak---  HS heading     Description of product      Working or processing carried out on non-originating
     No.                                                materials that confers originating status
      (1)                  (2)                              (3)              or                 (4)
9033          Parts and accessories (not  Manufacture in which the
              specified or included       value of all the materials
              elsewhere in this Chapter)  used does not exceed 40% of
              for machines, appliances,   the ex-works price of the
              instruments or apparatus    product
              of Chapter 90
ex Chapter 91 Clocks and watches and      Manufacture in which the
              parts thereof; except for   value of all the materials
              heading Nos 9105 and        used does not exceed 40% of
              9109 to 9113 for which      the ex-works price of the
              the rules are set out below product
9105          Other clocks                 Manufacture:                       Manufacture in which the
                                          - in which the value of all         value of all the materials
                                             the materials used does not      used does not exceed 30% of
                                             exceed 40% of the ex-            the ex-works price of the
                                             works price of the product,      product
                                             and
                                           - where the value of all the
                                             non-originating materials
                                             used does not exceed the
                                             value of the originating
                                              materials used
 9109          Clock movements,            Manufacture:                        Manufacture in which the
               complete and assembled      - in which the value of all         value of all the materials
                                              the materials used does not      used does not exceed 30% of
                                              exceed 40% of the ex-            the ex-works price of the
                                              works price of the product,      product
                                              and
                                           - where the value of all the
                                              non-originating materials
                                              used does not exceed the
                                              value of the originating
                                               materials used
 9110          Complete watch or clock      Manufacture:                        Manufacture in which the
               movements, unassembled       - in which the value of all         value of all the materials
               or partly assembled             the materials used does not      used does not exceed 30% of
               (movement sets);                exceed 40% of the ex-            the ex-works price of the
                incomplete watch or clock      works price of the product,      product
                movements, assembled;          and
                rough watch or clock        - where, within the above
                movements                       limit, the materials
                                               classified within heading
                                                No. 9114 are only used up
                                                to a value of 10% of the
                                                ex-works price of the
                                                product
                                                         -2X1   _
 ---pagebreak---  HS heading   Description of product      Working or processing carried out on non-originating
     No.                                          materials that confers originating status
     0)                  (2)                           (3)             or                (4)
9111        Watch cases and parts      Manufacture in which:            Manufacture in which the
            thereof                    - all the materials used are     value of all the materials
                                         classified within a heading    used does not exceed 30% of
                                         other than that of the        the ex-works price of the
                                         product, and                  product
                                       - 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 Manufacture in which:            Manufacture in which the
            similar type for other     - all the materials used are     value of all the materials
            goods of this Chapter, and   classified within a heading    used does not exceed 30% of
            parts thereof                other than that of the         the ex-works price of the
                                         product, and                   product
                                       - 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   Manufacture in which the
            or not plated, or of clad  value of all the materials
            precious metal             used does not exceed 40% of
                                       the ex-works price of the
                                       produc
              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 Manufacture in which the
            and accessories of such    value of all the materials
            articles                   used does not exceed 40% of
                                       the ex-works price of the
                                       product
Chapter 93  Arms and ammunition;        Manufacture in which the
            parts and accessories       value of all the materials
            thereof                     used does not exceed 50% of
                                        the ex-works price of the
                                        product
                                                 -111-
 ---pagebreak---  HS heading     Description of product        Working or processing carried out on non-originating
      No.                                               materials that confers originating status
      0)                    (2)                              (3)             or               (4)
ex Chapter 94 Furniture; bedding,          Manufacture in which all the
              mattresses, mattress         materials used are classified
              supports, cushions and       within a heading other than
              similar stuffed              that of the product
              furnishings; lamps and
              lighting fittings, not
              elsewhere specified or
              included; illuminated
              signs, illuminated
              nameplates and the like;
              prefabricated buildings;
              except for heading Nos
              9401,ex9403, 9405 and
              9406 for which the rules
              are set out below:
ex 9401 and   Base metal furniture,        Manufacture in which all the
ex 9403       incorporating unstuffed      materials used are classified
              cotton cloth of a weight of   in a heading other than that
              300 g/m2 or less             of the product
                                           or
                                            Manufacture from cotton
                                           cloth already made up in a
                                            form ready for use of
                                            heading No. 9401 or 9403,
                                            provided:
                                              - its value does not exceed
                                              25% of the ex-works price
                                              of the product, and
                                              - all the other materials
                                              used are already
                                              originating and are
                                               classified in a heading
                                              other than heading No.
                                               9401 or 9403
 9405          Lamps and lighting            Manufacture in which the
               fittings including            value of all the materials
               searchlights and spotlights   used does not exceed 50% of
               and parts thereof, not        the ex-works price of the
               elsewhere specified or        product
               included; illuminated
               signs, illuminated name-
               plates and the like, having
               a permanently fixed light
               source, and parts thereof
               not elsewhere specified or
               included
                                                         ~QAL( -
 ---pagebreak---  HS heading      Description of product      Working or processing carried out on non-originatino
     No.                                             materials that confers originating status
     (1)                   (2)                            (3)             or              (4)
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      Manufacture in which all the
              requisites; parts and       materials used are classified
              accessories thereof; except within a heading other than
              for heading Nos 9503 and    that of the product
              9606 for which the rules
              are set out below:
9502          Other toys; reduced-size    Manufacture in which:
              ("scale") models and        - all the materials used are
              similar recreational          classified within a heading
              models, working or not;       other than that of the
              puzzles of all kinds          product, and
                                          - the value of all the
                                            materials used does not
                                            exceed 50% of the ex-
                                            works price of the product
ex 9506       Articles and equipment for  Manufacture in which all the
              gymnastics, athletics,      materials used are classified
              other sports (excludind     within a heading other than
              table tennis) or outdoor    that of the product.
              games not specified or      However, roughly shaped
              included elsewhere in this  blocks for making golf club
              chapter; swimming pools     heads mav be used
              and paddling pools
ex Chapter 96 Miscellaneous               Manufacture in which all the
              manufactured articles;      materials used are classified
              except for heading Nos ex   within a heading other than
              9601, ex 9602, ex 9603,     that of the product
              9605, 9606, 9612, ex9613
              and ex 9614 for which the
              rules are set out below
ex 9601 and   Articles of animal,          Manufacture from "worked"
ex 9602       vegetable or mineral        carving materials of the
              carving materials            same heading
ex 9603        Brooms and brushes          Manufacture in which the
              (except for besoms and the   value of all the materials
               like and brushes made       used does not exceed 50% of
               from marten or squirrel     the ex-works price of the
               hair), hand-operated        product
               mechanical lloor
               sweepers, not motorized,
               paint pads and rollers,
               squeegees and mops
                                                      - wS
 ---pagebreak---              Description of product        Working or processing carried out on non-originating
                                                   materials that confers originating status
                         (2)                             (3)            or               (4)
9605       Travel sets for personal     Each item in the set must
           toilet, sewing or shoe or    satisfy the rule, which would
           clothes cleaning             apply to it if it were not
                                        included in the set.
                                        However, non-originating'
                                        articles may be incorporated,
                                        provided their total value
                                        does not exceed 15% of the
                                        ex-works price of the set
9606       Buttons, press-fasteners,    Manufacture in which:
           snap-fasteners and press-    - all the materials used are
           studs, button moulds and     classified within a heading
           other parts of these         other than that of the
           articles; button blanks      product, and
                                        - the value of all the
                                        materials used does not
                                        exceed 50% of the ex-works
                                        price of the product
9612       Typewriter or similar        Manufacture in which:
           ribbons, inked or            - all the materials used are
           otherwise prepared for       classified within a heading
           giving impressions,          other than that of the
           whether or not on spools     product, and
           or in cartridges; ink-pads,  - the value of all the
           whether or not inked, with   materials used does not
           or without boxes             exceed 50% of the ex-works
                                        price of the product
ex 9613     Lighters with piezo-igniter Manufacture in which the
                                        value of all the materials of
                                        heading No. 9613 used does
                                        not exceed 30% of the ex-
                                        works price of the product
ex 9614     Smoking pipes and pipe      Manufacture from roughly
            bowls                       shaped blocks
Chapter 97  Works of art, collectors'    Manufacture in which all the
            pieces and antiques          materials used are classified
                                         within a heading other than
                                         that of the product
                                                     -3JG-
 ---pagebreak---                                        ANNEX III
1. Movement certificates EUR. 1 shall be made out on the form of which a specimen
   appears in this Annex. This form shall be printed in one or more of the languages
   in which the Agreement is drawn up. Certificates shall be made out in one of these
   languages and in accordance with the provisions of the domestic law of the
   exporting State. If they are handwritten, they shall be completed in ink and in
   capital letters.
2. Each certificate shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or
   plus 8 mm in the length may be allowed. The paper used must be white, size 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.
3. The competent authorities of the Member States of the Community and of Tunisia
   may reserve the right to print the certificates themselves or may have them printed
   by approved printers. In the latter case each certificate must include a reference to
   such approval. Each certificate must bear the name and address of the printer or a
   mark by which the printer can be identified. It shall also bear a serial number,
   either printer or not, by which it can be identified.
                                              •-b-i
 ---pagebreak---                                                      MOVEMENT CERTIFICATE
1 . Exporter (Name, fun address, country)
                                                                       EUR.1                       No A           000.000
                                                                                 See notes overleaf before completing thle form
                                                               2. Certificate used In preferential trade between
3. Consignee (Name, ful address, country) (Optional)
                                                                                                         and
                                                                           (Insert appropriate countries, groups of countries or territories)
                                                               4. Country, group of countries                5. Country, group of countries
                                                                  or territory In which the                      or territory of destination
                                                                  products BTB considered as
                                                                  originating
6. Transport details (Optional)                                7. Remarks
8. Item number; Makes and numbers; Number and kind of packages ('); Description of goods                    9. Gross                 10. Invoices
                                                                                                               weight (kg)                 (Optional)
                                                                                                               or other
                                                                                                               measure
                                                                                                               (litres,
                                                                                                               m', etc.)
  11. CUSTOMS ENDORSEMENT                                                            12. DECLARATION BY THE EXPORTER
      Declaration certified                                                               I, the undersigned, declare that the goods
      Export document (a)                                                                 described above meet-the conditions required
                                                                                         for the issue of this certificate.
      Form                                No
      Customs office
      Issuing country or territory
                                                                                          Place end dale
      Dale
                           I Ciicr.MijKi)
 ---pagebreak---   13. REQUEST FOR VERIFICATION, t o :                                14. RESULT OF VERIFICATION,
                                                                     Verification carried out shows that this certificate (')
                                                                      |—i    was issued by the customs office indicated and that
                                                                      •—*    the information contained therein is accurate
                                                                      r—|    does not meet the requirements as to authenticity and
  Verification of the authenticity and accuracy of this certificate          accuracy (see remarks appended)
  is requested
                             (Place and date)                                                    (Place and date)
                                                        Stamp                                                               Stamp
                   (Signature)                                                         (Signature)
                                                                     (') Insert X in the appropriate box.
                                                                 NOTES
1. Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect
   particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi-
   cate and endorsed by the customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number.
   A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as
   to make any later additions impossible.
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
                                                Q  /«/   k
 ---pagebreak---                                                     APPLICATION FOR A MOVEMENT CERTIFICATE
1 . E x p o r t e r (Name, full address, country)
                                                                                EUR.1                       No A          000.000
                                                                                         See notes overleaf before completing this form
                                                                        2. Application for a certificate to be used in preferential trade
                                                                           between
3 . C o n s i g n e e (Name. lui address, country) (Optional)
                                                                                                                  and
                                                                                    (Insert appropriate countries, groups of countries or territories)
                                                                        4. Country, group of countries                5. Country, group of countries
                                                                           or territory in which the                     or territory of destination
                                                                           products are considered as
                                                                           originating
6. Transport details (Optional)                                         7. Remarks
 8. Item number; Makes end numbers; Number and kind of packages ('); Description of goods                            9. Gross                 10. Invoices
                                                                                                                        weight (kg)                 (Optional)
                                                                                                                        or other
                                                                                                                        measure
                                                                                                                        (litres,
                                                                                                                        m \ etc.)
 ---pagebreak---                                                                     DECLARATION BY THE EXPORTER
I, the undersigned, exporter of the goods described overleaf,
DECLARE                      that the goods meet the conditions required for the issue of the attached certificate;
SPECIFY                      as follows the circumstances which have enabled these goods to meet the above conditions:
SUBMIT                      the following supporting documents ('):
 UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require
                                for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my
                                accounts and to any check on the processes of manufacture of the above goods, carried out by the said authorities;
 REQUEST the issue of the attached certificate for these goods.
                                                                                                                                 (Place and date)
                                                                                                                                     (Signature)
 I1) for «.•**mi.ii«_- <niy<ji; o ..cunwnls. movonif-nl certificates, invoices. manuinCiun-.r 5, Gft'.ia'alionr,. etc . rolening to i*!<? products ur.t-d in manufacture or to :he (iCOdr
     I V t > p O ! K ' l ' . ID !!:•: :.r'*"- >".•!•;.
 ---pagebreak---                                                 ANNEX IV
                                   Declaration referred to in Article 27
I, the undersigned, exporter of the goods covered by this document declare that except where otherwise
indicated (1), the goods meet the conditions to obtain originating status in preferential trade with:
        The European Community / Tunisia (2)
and that the country of origin of the goods is:
        Tunisia / The European Community (2)
                                                                                (place and date)
                                                                                (Signature)
                                                                        (The signature must be followed by
                                                                        the name of the signatory in clear
                                                                        script)
 (1) When an invoice also includes products not originating in the Community, the exporter must clearly
 indicate them.
 (2) Delete where necessary
 (3) Reference can be made to a specific column of the invoice in which the country of origin of each
 product is entered.
                                          ot*|-     -i;L*'
 ---pagebreak---                                            ANNEX V
             Specimen impression of the stamp mentioned in Article 21 (3) (b)
                                          30 mm    --
(') Initials or coat of arms of the exporting Slate.
(2) Such information as is necessary for the identification of the approved exporter.
                                              - .n;\
 ---pagebreak---                                                            ANNEX VI
                                                    Specimen of declaration
I, the undersigned, declare that the goods listed on this invoice were obtained in
and (as appropriate):
(a) (') satisfy the rules on the definition of the concept of 'wholly obtained products*
(b) (') were produced from the following products:
     Description                                     Country of origin P)   Valued
     and have undergone the following processes:
                                                                                 (indicate processings)
 Done at
                                                                              (Signature)
    ' ..<••.:•••, ,. ;! • „ . . - - . :•. IT; I!..-
                                                                -Uf-
 ---pagebreak---                                                                      ANNEX VII
* 1. Supplier {')
                                                                               INFORMATION CERTIFICATE
                                                                                                    to facilitate the issue of a
                                                                                        MOVEMENT CERTIFICATE
                                                                                             for preferential trade between the
' 2. Consignee (')
                                                                                           EUROPEAN ECONOMIC
                                                                              j         ,              COMMUNITY
                                                                              i                                  and
   3. Processor (")                                                         4. State in which the working or processing has been
                                                                                carried our
   6. Cusroms office of importation (2)                                     5. For official use
    7
      . Import document (?)
         Form                          N o ,.
         Series
         Date
                                       G O O D S SENT T O T H E MEMBER STATE O F DESTINATION
   8. Marks, numbers,                     9. J a riff heading number snd description of eoodi                        10. Quantity (\
        quantity and kind of
        package
                                                                                                                     11. Value {*;
                                                               IMPORTED GOODS USED
   16. Nature of the working or processing carried out
   17. Remarks
   18- CUSTOMS E N D O R S E M E N T                                      j 19. DECLARATION BY T H E SUPPLIER
           Declaration certified                                                1, the undersigned, declare that the information on
                                                                                this certificate is accurate
            Document
           Form                         No
           Customs office                                                                      (Place;                           <!>*«:>
          Date            [        1 I  Î
                                                       !    Oîftc.j!
') (•• î ' ; C i ' • • • " W to..in.
                                                                       de? c\
 ---pagebreak--- REQUEST FOR VERIFICATION                                                 RESULT OF VERIFICATION
The undersigned customs official requests verification of the            Verification carried out by the undersigned customs official
authenticity and accuracy of this information certificate               shows that this information certificate:
                                                                         (a) was issued by the customs office indicated and that the
                                                                             information contained therein is accurate (•)
                                                                         (b) docs not meet the requirements as to authenticity and
                                                                             accuracy (see notes appended) (*)
                            (Place and date)                                                               (Place and date)
    Official                                                                  Official
     tramp                                                                     stamp
                                     (Official's signature)                                                       (Official's signature)
                                                                         [*) Delete where n o t applicable.
                                                            CROSS REFERENCES
                 (1) N a m e of individual or business and full address.
                 (2) Optional information.
                 (s) Kg, hi, m s or other measure.
                 (*) Packaging shall be considered as forming a whole with the goods contained therein. However,
                     this provision shall not apply to packaging which is nor of the normal type for the article
                     packed, and which has a lasting utility value of its own, apart from its function as packaging.
                 (') Complete if necessary. In the event that:
                      - the goods originate in a countrv covered by the Agreement or Convention concerned:
                        indicate the country;
                      - the products originate in another country: indicate 'third country".
                 (") T h e \ a l u e must be indicated in accordance with the provisions on rules of origin.
                                                             n$ b-
 ---pagebreak---                                        ANNEX VIII
                              Joint declaration on Article 1
The parties agree that the provisions of Article 1 e) of the Protocol shall not prejudice the
right of Tunisia to benefit from special and differential treatment and other derogations
accorded to developing countries by the agreement on implementation of Article VII of
the General Agreement on Tariffs and Trade.
                         Joint declaration on Articles 19 and 33
The parties agree to the necessity to establish Explanatory Notes to the provisions of
Article 19(1) b) and Article 33(1) and (2) of the Protocol.
                              Joint declaration on Article 39
For the implementation of Article 39 of this Protocol, the Community is prepared to
examine any request from Tunisia for derogations to the rules of origin after the signature
of the Agreement.
 ---pagebreak---                      PROTOCOL 5
ON MUTUAL ASSISTANCE IN CUSTOMS MATTERS BETWEEN THE
             ADMINISTRATIVE AUTHORITIES
                          5-3/
 ---pagebreak---                                            Article 1
                                          Definitions
For the purposes of this Protocol:
    (a)     "customs legislation" shall mean any legal or regulatory provision applicable
            in the territory of the Contracting Parties governing the import, export, transit
            of goods and their placing under any customs procedure, including measures
            of prohibition, restriction and control adopted by the Parties concerned;
    (b)     "applicant authority" shall mean a competent administrative authority which
            has been appointed by a Contracting Party for this purpose and which makes
            a request for assistance in customs matters;
    (c)     "requested authority" shall mean a competent administrative authority which
            has been appointed by a Contracting Party for this purpose and which receives
            a request for assistance in customs matters;
    (d)      "personal data" shall mean any data relating to an identified or identifiable
            natural person.
                                           Article 2
                                             Scope
1. The Contracting Parties shall assist each other, within their competences, according
    to the procedures and under the conditions laid down in this Protocol, with a view
    to the prevention, investigation and detection of operations that contravene customs
     legislation.
2. Assistance in customs matters, as provided for in this Protocol, applies to any
     administrative authority of the Contracting Parties which is competent for the
     application of this Protocol. It shall not prejudice the rules governing mutual
     assistance in criminal matters. Nor shall it cover information obtained under powers
     exercised at the request of the judicial authority, unless those authorities so agree.
                                            Article 3
                                     Assistance on request
 1. At the request of the applicant authority, the requested authority shall furnish it with
     all relevant information to enable it to ensure that customs legislation is correctly
     applied, including information regarding operations noted or planned which
     contravene or would contravene such legislation.
 2. At the request of the applicant authority, the requested authority shall inform it
      whether goods exported from the territory of one of the Contracting Parties have
      been properly imported into the territory of the other Party, specifying, where
      appropriate, the customs procedure applied lo the goods.
 ---pagebreak--- 3. At the request of the applicant authority, the requested authority shall keep
     surveillance, according to its own legislation, on:
     (a) natural or legal persons of whom there are reasonable grounds for believing that
           they are engaging in or have engaged in operations which contravene customs
           legislation;
     (b) places where stocks of goods have been assembled in such a way that there are
           reasonable grounds for supposing that they are intended as supplies for
           operations contrary to the legislation of the other Parties;
     (c) movements of goods notified as possibly involving operations that contravene
           customs legislation;
     (d) means of transport for which there are reasonable grounds for believing that
           they have been, are or may be used in the contravening of customs legislation.
                                           Article 4
                                    Spontaneous assistance
The Contracting Parties shall provide each other, in accordance with their laws, rules
and other legal instruments, with assistance if they consider that to be necessary for the
correct application of customs legislation, particularly when they obtain information
pertaining to:
           operations which contravene or they believe to be in contravention of such
           legislation and which may be of interest to the other Contracting Parties;
           new means or methods employed in realizing such operations;
           goods known to be involved in operations contravening customs legislation;
           natural or legal persons of whom there are reasonable grounds for believing that
           they are engaging in or have engaged in operations which contravene customs
           legislation;
           means of transport for which there are reasonable grounds for believing that
           they have been, are or may be used in the contravening of customs legislation.
                                           Article 5
                                     Delivery/Notification
At the request of the applicant authority, the requested authority shall in accordance with
its legislation take all necessary measures in order:
      - to deliver any document,
      - to notify any decision,
falling within the scope of this Protocol to an addressee, residing or established in its
territory. In such a case Article 6(3) is applicable.
                                                 ') \i
 ---pagebreak---                                         Article 6
                     Form and substance of requests for assistance
1. Requests pursuant to this Protocol shall be made in writing. Documents deemed
   useful to help respond to such requests shall accompany the request. When required
   because of the urgency of the situation, oral requests may be accepted, but must be
   confirmed in writing immediately.
2. Requests pursuant to paragraph 1 shall include the following information:
   (a)   the applicant authority making the request;
   (b)   the, measure requested;
   (c)   the object of and the reason for the request;
   (d)   the laws, rules and other legal elements involved;
   (e)   indications as exact and comprehensive as possible on the natural or legal
         persons being the target of the investigations;
   (f) a summary of the relevant facts and of the enquiries already carried out, except
         in cases provided for in Article 5.
3. Requests shall be submitted in an official language of the requested authority or in
   a language acceptable to such authority.
4. If a request does not meet the formal requirements, its correction or completion may
   be demanded; the ordering of precautionary measures may, however, take place.
                                         Article 7 .
                                  Execution of requests
1. In order to comply with a request for assistance, the requested authority shall
   proceed, within its competence and available resources, as though it were acting on
    its own account or at the request of other authorities of that same Contracting Party,
   by supplying information already possessed, by carrying out appropriate enquiries
    or by arranging for them to be carried out. This provision shall apply also to the
    administrative department to which the request has been addressed by the requested
    authority when the latter cannot act on its own.
2. Requests for assistance will be executed in accordance with the laws, rules and other
    legal instruments of the requested Contracting Party.
3. Duly authorized officials of a Contracting Party may, with the agreement of the other
    Contracting Party involved and within the conditions laid down by the latter, obtain
    from the offices of the requested authority or other authority for which the requested
    authority is responsible, information relating to the operations contravening or likely
    to contravene customs legislation which the applicant authority needs for the
    purposes of this Protocol.
 ---pagebreak--- 4. Officials of a Contracting Party may, with the agreement of the other Contracting
    Party involved and within the conditions laid down by the latter, be present at
    enquiries carried out in the latter's territory.
                                          Article 8
                   Form in which information is to be communicated
1. The requested authority shall communicate results of enquiries to the applicant
    authority in the form of documents, certified copies of documents, reports and the
    like.
2. The documents provided for in paragraph 1 may be replaced by computerized
    information produced in any form for the same purpose.
                                          Article 9
                    Exceptions to the obligation to provide assistance
 1. The Contracting Parties may refuse to give assistance as provided for in this
    Protocol, where to do so would:
    (a) be likely to prejudice Tunisia's sovereignty or that of a Member State of the
          Community whose assistance has been requested pursuant to this Protocol; or
    (b) be likely to prejudice their public policy, security or other essential interests; or
    (c) involve legislation other than customs legislation; or
    (d) violate an industrial, commercial or professional secret.
2. Where the applicant authority asks for assistance which it would itself be unable to
    provide if so asked, it shall draw attention to that fact in its request. It shall then be
    left to the requested authority to decide how to respond to such a request.
3. If assistance is denied, the decision and the reasons therefor must be notified to the
    applicant authority without delay.
                                          Article 10
                           Obligation to observe confidentiality
 1. Any information communicated in whatsoever form pursuant to this Protocol shall
     be of a confidential nature. It shall be covered by the obligation of official secrecy
     and shall enjoy the protection extended to like information under the relevant
     legislation of the Contracting Party which received it and the corresponding
     provisions applying to the Community authorities.
 2. Personal data may be communicated only where the level of protection granted to
     persons laid down in the legislation of the Contracting Parties is equivalent. The
                                                 XV,
 ---pagebreak---     Contracting Parties must ensure at least a level of protection based on the principles
    contained in the Annex to this Protocol.
                                            Article 11
                                       Use of information
1. Information obtained, including information relating to personal data, shall be used
    solely for the purposes of this Protocol and may be used within each Contracting
    Party for other purposes only with the prior written consent of the administrative
    authority, which furnished the information and shall be subject to any restrictions laid
    down by that authority. These provisions are not applicable when the information
    obtained for the purposes of this Protocol could also be used for the purposes of
    fighting against illicit trafficking of narcotic drugs and psychotropic substances. Such
    information may be communicated to other authorities directly involved in combating
    illicit drug traffic, within the limits of Article 2.
2. Paragraph 1 shall not impede the use of information in any judicial or administrative
    proceedings subsequently instituted for failure to comply with customs legislation.
    The competent authority which provided the information shall be informed
    immediately of such use.
3. The Contracting Parties may, in their records of evidence, reports and testimonies
    and in proceedings and charges brought before the courts, use as evidence
    information obtained and documents consulted in accordance with the provisions of
    this Protocol.
                                            Article 12
                                     Experts and witnesses
1. An official of a requested authority may be authorized to appear, within the
    limitations of the authorization granted, as expert or witness in judicial or
    administrative proceedings regarding the matters covered by this Protocol in the
    jurisdiction of the other Contracting Party, and produce such objects, documents or
    authenticated copies thereof, as may be needed for the proceedings. The request for
    an appearance must indicate specifically on what matters and by virtue of what title
    çr qualification the official will be questioned.
2. The authorized official shall enjoy the protection guaranteed by existing legislation
    to officials of the applicant authority on its territory.
                                            Article 13
                                       Assistance expenses
The Contracting Parties shall waive all claims on each other for the reimbursement of
expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to
experts, witnesses, interpreters and translators who are not dependent upon public
services.
                                                2%
 ---pagebreak---                                        Article 14
                                    Implementation
1. The implementation of this Protocol shall be entrusted to the national customs
   authorities of Tunisia on the one hand and the competent services of the Commission
   of the European Communities and, where appropriate, the customs authorities of the
   Member States on the other. They shall decide on all practical measures and
   arrangements necessary for its application, taking into consideration rules in the field
   of data protection. They may, through the Customs Cooperation Committee set up
   by Article 40 of Protocol 4, recommend to the Association Council, amendments
   which they consider should be made to this Protocol.
2. The Contracting Parties shall consult each other and subsequently keep each other
   informed of the detailed rules of implementation which are adopted in accordance
   with the provisions of this Protocol.
                                       Article 15
                                    Complementarity
1. This Protocol shall complement and not impede the application of any agreements
   on mutual assistance which have been concluded or may be concluded by individual
   or several Member States of the European Union and Tunisia. Nor shall it preclude
   more extensive mutual assistance granted under such agreements.
2. Without prejudice to Article 11, these agreements do not prejudice Community
   provisions governing the communication between the competent services of the
   Commission and the customs authorities of the Member States of any information
   obtained in customs matters which could be of Community interest.
 ---pagebreak---                                                                   Annex to the Protocol
                    FUNDAMENTAL PRINCIPLES APPLICABLE
                               TO DATA PROTECTION
1. Personal data undergoing computer processing must be:
    (a) obtained and processed fairly and lawfully;
    (b) kept for explicit and legitimate purposes and not further used in a way
         incompatible with those purposes;
    (c) appropriate, relevant and not excessive in relation to the purposes for which
         they are collected;
    (d) accurate and, where necessary, kept up to date;
    (e) kept in a form which permits identification of the person concerned for no
         longer than is necessary for the procedure for which the data were collected.
2. Personal data revealing racial origin, political or religious opinions or other beliefs,
    and data concerning a person's health or sex life, may not undergo computer
    processing except where suitable safeguards are provided by national law. These
    provisions apply also to personal data relating to criminal convictions.
3. Appropriate security measures must be taken to ensure that personal data recorded
    in computer filing systems are protected against unlawful destruction or accidental
    loss and against unauthorized alteration, disclosure or access.
4. Any person must have the right to:
    (a) establish whether personal data relating to him are kept in a computer filing
         system, the purposes for which they are mainly used and the identity and normal
         place of residence or work of the person responsible for the filing system;
    (b) obtain at reasonable intervals, and without excessive delay or expense,
         confirmation as to the existence of a computer filing system containing personal
         data relating to him and communication of such data in an intelligible form;
    (c) obtain, as appropriate, the rectification or erasure of such data where they have
         been processed in violation of the provisions laid down by the national
         legislation applying the fundamental principles contained in paragraphs 1 and 2
         of this Annex;
    (d) have access to legal remedies if no action is taken on a request for
         communication or, where appropriate, the communication, rectification or
         erasure referred to in paragraphs (b) and (c) above.
5.1      Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex are
         allowed only in the cases below.
                                            - 23* _
 ---pagebreak--- 5.2      Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex may be
         allowed where provided for in the legislation of the Contracting Party and where
         such derogation constitutes a necessary measure in a democratic society and is
         intended to:
    (a) safeguard national security, public order or a State's financial interests or
         prevent criminal offences;
    (b) protect the data subjects, or the rights and freedoms of others.
5.3      In the case of computerized filing systems containing personal data used for
         statistical purposes or scientific research, the rights referred to in
         paragraphs 4(b), (c) and (d) of this Annex may be restricted by law where such
         use is clearly unlikely to constitute an invasion of privacy of the data subjects.
6. No provision in this Annex is to be interpreted as restricting or prejudicing a
    Contracting Party's power to grant data subjects wider protection than provided for
    in this Annex.
                                              -im
 ---pagebreak---                                     JOINT DECLARATIONS
                              Joint declaration relating to Article S
1.       The Parties hereby agree that political dialogue at ministerial level should take place at
least once a year.
2.       The Parties consider that political dialogue should be- established between the
European Parliament and the Tunisian Chamber of Deputies.
                             Joint declaration relating to Article 10
The two Parties hereby agree to establish jointly the separate specification by Tunisia of an
agricultural component in the import duties in force on goods originating in the Community
before the entry into force of the Agreement in respect of the products appearing in list 2 in
Annex 2 to the Agreement.
This principle will also apply to the products appearing in list 3 in Annex 2 to the Agreement
before elimination of the industrial component begins.
Should Tunisia raise the duties in force on 1 January 1995 for the products mentioned above
owing to the agricultural component, it will accord the Community a 25% reduction on the
increase in duties.
                             Joint declaration relating to Article 39
Under the Agreement, the Parties agree that intellectual, industrial and commercial property
comprises, in particular, copyright, including copyright in computer programs, and
neighbouring rights, commercial trademarks and geographical descriptions including
designation of origin, industrial designs and models, patents, configuration plans
(topographies) of integrated circuits, protection of undisclosed information and protection
against unfair competition in accordance with Article 10(a) of Paris Convention for the
Protection of Industrial Property in the 1967 Act of Stockholm (Paris Union).
                              Joint declaration relating to Article 42
The Contracting Parties reaffirm the importance they attach to decentralized cooperation
programmes as an additional means of promoting exchange of experience and transfer of
knowledge in the Mediterranean region and between the European Community and its
partners.
                              Joint declaration relating to Article 49
The Contracting Parties recognize the need to modernize the Tunisian productive-sector in
order to adapt it better to the realities of the international and the European economy.
The Community will give its support to Tunisia in implementing a support programme in the
 industrial sectors to benefit from restructuring and updating in order to cope with difficulties
 which may stem from the liberalization of trade and in particular the dismantling of tariffs.
                                                 -â#
 ---pagebreak---                              Joint declaration relating to Article 50
The Contracting Parties attach importance to boosting the flow of direct investment to
Tunisia.
They agree to expand Tunisia's access to Community investment promotion instruments in
accordance with the relevant Community provisions.
                              Joint declaration relating to Article 64
Without prejudice to the conditions and procedures applicable in each Member State, the
Parties will examine the matter of access to a Member State's labour market of the spouse and
children, legally resident under family reunification arrangements, of Tunisian workers
legally employed on the territory of a Member State, except for seasonal workers, those on
secondment or on placement, for the duration of the worker's authorized stay.
                     Interpretative joint declaration relating to Article 64
With regard to the absence of discrimination as regards redundancy, Article 64(1) may not be
invoked to obtain renewal of a residence permit. The granting, renewal or refusal of a
residence permit shall be governed by the legislation of each Member State and the bilateral
agreements and conventions in force between Tunisia and the Member State.
                              Joint declaration relating to Article 65
 It is understood that the term "members of their family" shall be defined according to the
 national legislation of the host country concerned.
                      Joint declaration relating to Articles 34. 35. 76 and 77
 If, during the progressive implementation of the Agreement, Tunisia experiences serious
 balance of payments difficulties, Tunisia and the Community may hold consultations to work
 out the best ways and means of helping Tunisia cope with these difficulties.
 Such consultations will take place in conjunction with the International Monetary Fund.
                                Joint declaration relating to textiles
  It is understood that the arrangements for textile products will be the subject of a special
  protocol, to be concluded by 31 December 1995, on the basis of the provisions of the
  arrangement in force in 1995.
 ---pagebreak---                    DFCIARATION BY THE EUROPEAN COMMUNITY
                                Declaration relating to Article 29
If Tunisia concludes agreements with other Mediterranean countries with a view to
establishing free trade, the European Community is willing to consider cumulation of origin in
its trade with those countries.
                                 DECLARATIONS BY TUNISIA
                          Declaration on safeguarding Tunisia's interests
Tunisia wishes its interests be taken into account where any concessions and advantages are
granted to other Mediterranean non-member countries under future agreements concluded
between those countries and the European Community.
                                Declaration concerning Article 69
- Considering family reunification as basic right of Tunisian workers residing abroad,
- Bearing in mind that this right is a key factor in maintaining the balance of the family and
    guaranteeing success at school and the children's socia) and occupational integration,
- Notwithstanding the bilateral agreements concluded between Tunisia and certain Member
    States of the European Union,
 Tunisia wishes the question of family reunification to be the subject of in-depth discussions
with the Community with a view to easing and improving the conditions for family
reunification.
 ---pagebreak---                                               FINANCIAL STATEMENT
1. Budget heading: Chapter 12, Article 120.
2. Legal basis: Article 238 of the Treaty.
3. Title of proposed operation: adoption of a proposal for a Decision of the Council and the
     Commission on the conclusion of the Euro-Mediterranean Agreement establishing an
     association between the European Communities and their Member States, of the one pan,
     and the Republic of Tunisia, of the other part.
4. Objective: to strengthen relations between the European Union and Tunisia on a partnership
     basis.
5. Method of calculating possible losses of customs revenue owing to the new liberalization
     measures provided for in the association agreement.
  Goods           CN code           Quota       orPeriod %duty    Duty      ex-Estimaied   Loss     of
                                    reference                     quota      orcost in     revenue in
                                   quantity                       reference    ECU/T     atECU
                                    (tonnes)                      quantity     constant
                                                                               prices
  Flowers         060310            750            1996           15.6         2 303        296 451
                                   774            1997            14.2         2 303       253 118
                                   796            1998            12.8         2 303       234 648
                                    818           1999            11.0         2 303       209 653
                                    840           2000            10.0         2 303       193 452
  New potatoes 07019051             12 4001        1996           8.5          381         401 574
                                    12 850        1997            7.9          381         384 424
                                    13 300        1998            7.4          381         370 582
                                    13 750        1999            6.8          381         324 264
                                    14 200        2000            6.3          381         333 354
  Almonds
  other       thanex 0802           1000           1996           2             1 210      24 200
  bitter                            1030          1997            2             1210       24 928
                                     1060         1998            2             1210       25 652
                                     1090         1999            2             1210       26 378
                                     1 120        2000            2             1 210      27 104
  Fresh oranges
                  ex080510          9412           1997           +/-3         440          12421
                                     1 882        1998            +/-3         440         24 842
                                    2 823          1999           +/-3         440          37 263
                                    3 764         2000            +/-3         440          49 684
 I Amount of quota e x c e e d s current reference quantity.
 2 A m o u n t of quota e x c e e d s current quota.        Q t/| ^
 ---pagebreak---   Goods          CN code   Quoia     orPcriod   % duly  Duty     ex-Estimated cost Loss     ol
                           reference                    quota.    orin             revenue in
                           quantity                     reference ECU/T        " atECU
                           (tonnes)                     quantity    constant
                                                                    prices
  Oranges otherex080510    1500         1996            18.6        513             143 127
  than fresh               1545        1997             17.9        513            141 873
                           1590        1998             17.2        513            140295
                           1635        1999             163         513            138 394
                           1680        2000             16.0        513            137 894
  Fresh apricots
                 080910    2 060        1996            23.4        18169         874 692
                           2 060       1997             22.6        1 869         870 131
                           2 120       1998             21.8        1869          863 777
                           2 180       1999             21.0        1869          855 628
  Tomato                   2 240       2000             20.0        1869          837 312
  concentrate
                 200290    2000         1996            16.8        742           249 312
                           2 060       1997             16.2        742           247 620
                           2 120       1998             15.6        742           245 394
                           2 180       1999             15.0        742           245 634
                           2 240       2000             14.4        742           216 260
Other products benefiting from liberalization measures: asparagus, fennel, cucumbers, parsley,
celery, garlic: the current low volume of trade cannot be taken as. a basis for evaluating
potential losses of customs revenue.
Potential customs revenue losses over and above those incurred under the present system are
estimated at ECU 9 447 540 for the period 1996-2000 with the application of the new
liberalization measures.
                                            2H(o
 ---pagebreak---                                                                    ISSN 0254-1475
                                                             COM(95) 235 final
                                              DOCUMENTS
EN                                                                             11
                                     Catalogue number : CB-CO-95-269-EN-C
                                                              ISBN 92-77-89574-8
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