CELEX: 52019PC0341
Language: en
Date: 2019-07-22
Title: Proposal for a COUNCIL DECISION on the position to be taken on behalf of the European Union in the EPA Committee established under the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

EUROPEAN COMMISSION
            Brussels, 22.7.2019
            COM(2019) 341 final
            2019/0156(NLE)
            Proposal for a
            COUNCIL DECISION
            on the position to be taken on behalf of the European Union in the EPA Committee established under the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation
            
               
         
         
            
               EXPLANATORY MEMORANDUM
            
            
               1.Subject matter of the proposal
            
            
               This proposal concerns the decision establishing the position to be taken on behalf of the European Union in the EPA Committee established by the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, as regard the envisaged adoption of Protocol 1 to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation.
            
            
               2.Context of the proposal
            
            
               2.1.The Stepping Stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part.
            
            
               The Stepping Stone Economic Partnership Agreement (EPA) between Ghana, of the one part, and the European Community and its Member States, of the other part (‘the Agreement’) was signed by the European Union (the ‘EU’) on 28 July 2016
                  1
                and it has been provisionally applied since 15 December 2016. 
            
            
               The Agreement aims to (a) enable the Ghanaian Party to benefit from the enhanced market access offered by the EU; (b) promote sustainable economic development in Ghana and enhance its progressive integration into the world economy; (c) establish a free trade area between the European Union and Ghana based on common interest, through the progressive liberalisation of trade in a manner compliant with applicable World Trade Organisation rules and the principle of asymmetry, taking account of the specific needs and capacity constraints of Ghana, in terms of levels and timing for commitments; (d) set up the appropriate dispute settlement arrangements; and (e) set up the appropriate institutional arrangements. 
            
            
               2.2.The EPA Committee
            
            
               The EPA Committee is a body set up in accordance with Article 73 of the Agreement. It is composed of representatives of the EU and of Ghana (the Parties) and co-chaired by a representative of each of the Parties. The EPA Committee adopts its rules of procedure. 
            
            
               The EPA Committee deals with all matters necessary for the implementation of the Agreement, including development cooperation. In the performance of its functions, the EPA Committee may (a) set up and oversee any special committees or bodies necessary for the implementation of the Agreement; (b) meet at any time agreed by the Parties; (c) consider any issues under the Agreement and take appropriate action in the exercise of its functions; (d) take decisions or make recommendations in cases provided for in the Agreement; and (e) adopt amendments to this Agreement.
            
            
               The EPA Committee may review the Agreement, its implementation, operation and performance where necessary and make appropriate suggestions to the Parties for its amendment.
            
            
               2.3.The envisaged act of the Committee
            
            
               At the next meeting to be held in 2019, the EPA Committee is to adopt a Decision regarding the adoption of Protocol 1 to the Agreement concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation, as agreed by the Parties, at technical level, in March 2019 (‘the envisaged act’).
            
            
               The purpose of the envisaged act is to establish a common and reciprocal regime governing the rules of origin. 
            
            
               The Agreement entered into force without a common and reciprocal regime governing the rules of origin. Article 14 of the Agreement requires the Parties to establish such regime "based on the rules of origin as defined by the Cotonou Agreement and providing for the improvement while taking into account the development objectives of Ghana". This new regime shall be incorporated into the Agreement itself by decision of the EPA Committee. In the absence of such regime, the provisions concerning rules of origin contained in Annex II to Regulation (EU) 2016/1076
                  2
                (“the Market Access Regulation”) are applicable to the exports from Ghana to the European Union. 
            
            
               3.Position to be taken on the Union's behalf
            
            
               On March 2019, the Parties have agreed, at technical level, the text of a Protocol 1 to the Agreement concerning the definition of the concept of ‘originating products’ and methods for administrative cooperation. The agreed Protocol 1 builds on the concluded, although not yet in force, Protocol 1 to the Economic Partnership Agreement between the West African States, the Economic Community of West African States (ECOWAS) and the West African Economic and Monetary Union (UEMOA), of the one part, and the European Union and its Member States, of the other part
                  3
               , which is based on the Cotonou Agreement. The agreed Protocol 1 incorporates a number of modifications to reflect the latest developments on rules of origin, including those included in the most recently concluded protocols on rules of origin under EPAs with the African, Caribbean and Pacific Group of States (ACP). 
            
            
               The main substantial modifications introduced are:
            
            
               ·Replacement of Article 15 “Direct transport” by a "Non-alteration", in order to allow for more flexibility for economic operators regarding the evidences that shall be supplied to customs authorities of the importing country when trans-shipment or customs warehousing of originating goods takes place in a third country;
            
         
         
            
               ·Introduction of more flexibility for economic operators to comply with proofs of origin by allowing registered exporters to issue origin declarations on commercial documents (“self-declaration”) (Articles 17 and “new” 21). Ghana will benefit from a 3-years transition period to implement self-certification. 
            
            
               ·Deletion of outdated provisions:
            
            
               ·Article 3(2)(d) and 3(3) concerning crew requirements for the definition of “their vessels” and “their factory ships”;
            
            
               ·Articles 7(4), 21, 40, 41(5) and Annex IX to Protocol;
            
            
               ·Allowing regional cumulation of origin with other West Africa countries which benefit from duty-free and quota-free access to the EU;
            
            
               ·Derogation for canned-tuna and tuna loins granted for 1 year (Art 41.9);
            
            
               ·Updates to Annex II: introduction of HS heading 293980 alkaloids of non-vegetal origin; more flexible rules for HS 2402 tobacco cigar and ex 2403 smoking tobacco; update description of HS ex 3002. 
            
            
               The proposed Protocol 1 on rules of origin provides for further simplification and flexibility of certain rules of origin and it also favours sustainable economic development of the Ghanaian Party and regional integration due to favourable rules on cumulation. 
            
            
               The envisage act would allow the replacement of the current rules of origin applicable to exports from Ghana to the European Union, as defined in the Market Access Regulation, by a more favourable and reciprocal regime.
            
            
               The proposed decision fulfils the EU's obligations under the provisions of the Agreement.
            
            
               4.Legal basis
            
            
               4.1.Procedural legal basis
            
            
               4.1.1.Principles
            
            
               Article 218(9) of the Treaty on the Functioning of the European Union (TFEU) provides for decisions establishing ‘the positions to be adopted on the Union’s behalf in a body set up by an agreement, when that body is called upon to adopt acts having legal effects, with the exception of acts supplementing or amending the institutional framework of the agreement.’
            
            
               The concept of ‘acts having legal effects’ includes acts that have legal effects by virtue of the rules of international law governing the body in question. It also includes instruments that do not have a binding effect under international law, but that are ‘capable of decisively influencing the content of the legislation adopted by the EU legislature’
                  4
               .
            
            
               4.1.2.Application to the present case
            
            
               The act which the Committee is called upon to adopt constitutes an act having legal effects. The envisaged act will be binding under international law in accordance with Articles 14 of the Agreement. 
            
            
               The envisaged act does not supplement or amend the institutional framework of the Agreement.
            
            
               Therefore, the procedural legal basis for the proposed decision is Article 218(9) TFEU.
            
            
               4.2.Substantive legal basis
            
         
         
            
               4.2.1.Principles
            
            
               The substantive legal basis for a decision under Article 218(9) TFEU depends primarily on the objective and content of the envisaged act in respect of which a position is taken on the Union's behalf. If the envisaged act pursues two aims or has two components and if one of those aims or components is identifiable as the main one, whereas the other is merely incidental, the decision under Article 218(9) TFEU must be founded on a single substantive legal basis, namely that required by the main or predominant aim or component.
            
            
               4.2.2.Application to the present case
            
            
               The main objective and content of the envisaged act relate to the common commercial policy.
            
            
               Therefore, the substantive legal basis of the proposed decision is Article 207 TFEU.
            
            
               4.3.Conclusion
            
            
               The legal basis of the proposed decision should be Article 207 TFEU, in conjunction with Article 218(9) TFEU.
            
            
               5.Publication of the envisaged act
            
            
               As the act of the EPA Committee will adopt a Protocol 1 concerning the definition of the concept of ‘originating products’ and methods for administrative cooperation to the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, it is appropriate to publish it in the Official Journal of the European Union after its adoption.
            
            
               2019/0156 (NLE)
            
            
               Proposal for a
            
            
               COUNCIL DECISION
            
            
               on the position to be taken on behalf of the European Union in the EPA Committee established under the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation
            
            
               THE COUNCIL OF THE EUROPEAN UNION,
            
            
               Having regard to the Treaty on the Functioning of the European Union, and in particular Article 207(3) and (4), in conjunction with Article 218(9) thereof,
            
            
               Having regard to the proposal from the European Commission,
            
            
               Whereas:
            
            
               (1)The Stepping Stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part ('the Agreement') was signed on behalf of the Union on 28 July 2016 pursuant to Council Decision 2016/1850
                  5
                and has been applied on a provisional basis since 15 December 2016.
            
            
               (2)Pursuant to Article 14 of the Agreement, the Parties will establish a common and reciprocal regime governing rules of origin. This new regime will become an integral part of the Agreement by decision of the EPA Committee.
            
            
               (3)The EPA Committee, at its annual meeting in 2019, is to adopt a decision as regards Protocol 1 to the Agreement concerning the definition of the concept of ‘originating products’ and the methods of administrative cooperation.
            
         
         
            
               (4)It is appropriate to establish the position to be taken on behalf of the Union at the next meeting of the EPA Committee, as that decision will be binding on the Union.
            
            
               (5)The agreed Protocol takes into account the most recent developments to provide more flexible and simpler rules of origin aiming at facilitating trade for economic operators and optimising the utilisation rate of the preferential treatment provided for in the Agreement,
            
            
               HAS ADOPTED THIS DECISION:
            
            
               Article 1
            
            
               The position to be taken on behalf of the European Union in the 2019 annual meeting of the EPA Committee set up by the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of a decision of the EPA Committee on Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation, shall be based on the draft decision of the EPA Committee attached to this Decision.
            
            
               Article 2
            
            
               This Decision is addressed to the Commission.
            
            
               Done at Brussels,
            
            
               
                     For the Council
               
               
                     The President
               
            
         
         
            
                  
                     (1)
                  
                        Council Decision (EU) 2016/1850 of 21 November 2008 on the signature and provisional application of the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Members States, of the other part (OJ L 287, 21.10.2016, p. 1).
               
               
                  
                     (2)
                  
                        Regulation (EU) 2016/1076 of the European Parliament and of the Council of 8 June 2016 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, economic partnership agreements (OJ L 185, 8.7.2016, p.1-191).
               
               
                  
                     (3)
                  
                        ST 13370 2014 ADD 1, of 3 December 2014
               
               
                  
                     (4)
                  
                        Judgment of the Court of Justice of 7 October 2014, Germany v Council, C-399/12, paragraphs 61 to 64. 
               
               
                  
                     (5)
                  
                        Council Decision (EU) 2016/1850 of 21 November 2008 on the signature and provisional application of the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part (OJ L 287, 21.10.2016, p. 1).
               
            
      
    ---documentbreak--- 
      
         
               EUROPEAN COMMISSION
            Brussels, 22.7.2019
            COM(2019) 341 final
            ANNEX
            to the 
            Proposal for a Council Decision
            on the position to be taken on behalf of the European Union in the EPA Committee established under the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of Protocol 1 concerning the definition of the concept of 'originating products' and methods of administrative cooperation
            
               
         
         
            
               ANNEX 
            
            
               DRAFT DECISION No […] / 2019 
            
            
               OF THE EPA COMMITTEE
            
            
               established by the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other,
            
            
               of …2019
            
            
               on the adoption of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
            
            
            
               THE EPA COMMITTEE,
            
            
               Having regard to the stepping stone Economic Partnership Agreement between Ghana, of the one part, and the European Community and its Member States, of the other part (‘the Agreement’), signed on 28 July 2016, and provisionally applied since 15 December 2016,  and in particular Articles 14 and 82 thereto;
            
            
               Whereas:
            
            
               (1)The Agreement applies, on the one hand, to the territories in which the Treaty on the Functioning of the European Union applies and under the conditions laid down in that Treaty and, on the other hand, to the territory of Ghana.
            
            
               (2)In accordance with Article 14 of the Agreement, the Parties will establish a common and reciprocal regime governing rules of origin, which will be based on the rules of origin as defined by the Cotonou Agreement and providing for the improvement while taking into account the development objectives of Ghana. This regime will be annexed to this Agreement by the EPA Committee.
            
            
               (3)The Parties have agreed on Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation.
            
            
               (4)In accordance with Article 82 of the Agreement, the Protocol to this Agreement is an integral part thereof.
            
            
            
               HAS ADOPTED THIS DECISION: 
            
            
               Article 1
            
            
               The text of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation, in the Annex to this Decision is adopted.
            
            
               Article 2
            
         
         
            
               This Decision shall enter force on the date of its signature.
            
            
            
               Done at …,
            
            
            
               For Ghana
                     
                     
                     
                     
                     
                     
                     For the European Union
            
            
               ANNEX
            
            
               STEPPING STONE ECONOMIC PARTNERSHIP AGREEMENT UE – GHANA
            
            
               Protocol No. 1 concerning the definition of the concept of ‘originating products’ and the methods of administrative cooperation
            
            
            
               INDEX
            
            
            
                     
                        TITLE I:
                     
                  
                  
                     
                        General provisions
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        Articles
                     
                  
                  
                     
                  
               
                     
                        1.
                     
                  
                  
                     
                        Definitions
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        TITLE II:
                     
                  
                  
                     
                        Definition of the concept of “originating products”
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        Articles
                     
                  
                  
                     
                  
               
                     
                        2.
                     
                  
                  
                     
                        General conditions
                     
                  
               
                     
                        3.
                     
                  
                  
                     
                        Wholly obtained products 
                     
                  
               
                     
                        4.
                     
                  
                  
                     
                        Sufficiently worked or processed products 
                     
                  
               
                     
                        5.
                     
                  
                  
                     
                        Insufficient working or processing operations 
                     
                  
               
                     
                        6.
                     
                  
                  
                     
                        Working or processing of materials whose import into the European Union is free of duty
                     
                  
               
                     
                        7.
                     
                  
                  
                     
                        Cumulation of origin
                     
                  
               
                     
                        8.
                     
                  
                  
                     
                        Cumulation with other countries benefiting from dutyfree quotafree access to the market of the European Union
                     
                  
               
                     
                        9.
                     
                  
                  
                     
                        Unit of qualification
                     
                  
               
                     
                        10.
                     
                  
                  
                     
                        Accessories, spare parts and tools
                     
                  
               
                     
                        11.
                     
                  
                  
                     
                        Sets of assorted articles
                     
                  
               
                     
                        12.
                     
                  
                  
                     
                        Neutral elements
                     
                  
               
                     
                        13.
                     
                  
                  
                     
                        Accounting segregation 
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        TITLE III:
                     
                  
                  
                     
                        Territorial requirements
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        Articles
                     
                  
                  
                     
                  
               
                     
                        14.
                     
                  
                  
                     
                        Principle of territoriality
                     
                  
               
                     
                        15.
                     
                  
                  
                     
                        Non-alteration
                     
                  
               
                     
                        16.
                     
                  
                  
                     
                        Exhibitions
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        TITLE IV: 
                     
                  
                  
                     
                        Proof of origin
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        Articles
                     
                  
                  
                     
                  
               
                     
                        17.
                     
                  
                  
                     
                        General conditions
                     
                  
               
                     
                        18.
                     
                  
                  
                     
                        Procedure for the issue of a movement certificate EUR.1
                     
                  
               
                     
                        19.
                     
                  
                  
                     
                        Movement certificates EUR.1 issued retrospectively
                     
                  
               
                     
                        20.
                     
                  
                  
                     
                        Issue of a duplicate movement certificate EUR.1
                     
                  
               
                     
                        21.
                     
                  
                  
                     
                        Conditions for making out an origin declaration
                     
                  
               
                     
                        22.
                     
                  
                  
                     
                        Approved exporter
                     
                  
               
                     
                        23.
                     
                  
                  
                     
                        Validity of proof of origin
                     
                  
               
                     
                        24.
                     
                  
                  
                     
                        Submission of proof of origin
                     
                  
               
                     
                        25.
                     
                  
                  
                     
                        Importation by instalments
                     
                  
               
                     
                        26.
                     
                  
                  
                     
                        Exemptions from proof of origin
                     
                  
               
                     
                        27.
                     
                  
                  
                     
                        Information procedure for cumulation purposes
                     
                  
               
                     
                        28.
                     
                  
                  
                     
                        Supporting documents
                     
                  
               
                     
                        29.
                     
                  
                  
                     
                        Preservation of proof of origin and supporting documents
                     
                  
               
                     
                        30.
                     
                  
                  
                     
                        Discrepancies and formal errors
                     
                  
               
                     
                        31.
                     
                  
                  
                     
                        Amounts expressed in euro 
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        TITLE V:
                     
                  
                  
                     
                        Administrative cooperation
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        Articles
                     
                  
                  
                     
                  
               
                     
                        32.
                     
                  
                  
                     
                        Administrative conditions for products to benefit from the Agreement
                     
                  
               
                     
                        33.
                     
                  
                  
                     
                        Notification of customs authorities 
                     
                  
               
                     
                        34.
                     
                  
                  
                     
                        Other methods of administrative cooperation 
                     
                  
               
                     
                        35.
                     
                  
                  
                     
                        Verification of proofs of origin
                     
                  
               
                     
                        36.
                     
                  
                  
                     
                        Verification of suppliers’ declarations
                     
                  
               
                     
                        37.
                     
                  
                  
                     
                        Dispute settlement
                     
                  
               
                     
                        38.
                     
                  
                  
                     
                        Penalties
                     
                  
               
                     
                        39.
                     
                  
                  
                     
                        Derogations 
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        TITLE VI:
                     
                  
                  
                     
                        Ceuta and Melilla
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        Articles
                     
                  
                  
                     
                  
               
                     
                        40.
                     
                  
                  
                     
                        General conditions 
                     
                  
               
                     
                        41.
                     
                  
                  
                     
                        Special conditions 
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        TITLE VII:
                     
                  
                  
                     
                        Final provisions
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        Articles
                     
                  
                  
                     
                  
               
                     
                        42.
                     
                  
                  
                     
                        Revision and application of rules of origin 
                     
                  
               
                     
                        43.
                     
                  
                  
                     
                        Annexes 
                     
                  
               
                     
                        44.
                     
                  
                  
                     
                        Implementation of the Protocol
                     
                  
               
                     
                        45.
                     
                  
                  
                     
                        Transitional provision for goods in transit or storage
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        ANNEXES TO PROTOCOL No. 1
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        ANNEX I to Protocol No. 1:
                     
                  
                  
                     
                        Introductory notes to the list in Annex II to the Protocol
                     
                  
               
                     
                        ANNEX II to Protocol No. 1:
                     
                  
                  
                     
                        List of working or processing required to be carried out on nonoriginating materials in order for the product manufactured to obtain originating status
                     
                  
               
                     
                        ANNEX II-A to Protocol No. 1:
                     
                  
                  
                     
                        Derogations from the list of working or processing required to be carried out on nonoriginating materials in order that the product manufactured can obtain originating status
                     
                  
               
                     
                        ANNEX III to Protocol No. 1:
                     
                  
                  
                     
                        Form for movement certificate for EUR.1 goods
                     
                  
               
                     
                        ANNEX IV to Protocol No. 1:
                     
                  
                  
                     
                        Origin declaration
                     
                  
               
                     
                        ANNEX V-A to Protocol No. 1:
                     
                  
                  
                     
                        Supplier’s declaration for products having preferential origin status
                     
                  
               
                     
                        ANNEX V-B to Protocol No. 1:
                     
                  
                  
                     
                        Supplier’s declaration for products not having preferential origin status
                     
                  
               
                     
                        ANNEX VI to Protocol No. 1:
                     
                  
                  
                     
                        Information document
                     
                  
               
                     
                        ANNEX VII to Protocol No. 1:
                     
                  
                  
                     
                        Form for application for a derogation
                     
                  
               
                     
                        ANNEX VIII to Protocol No. 1:
                     
                  
                  
                     
                        Overseas Countries and Territories 
                     
                  
               
                     
                        JOINT DECLARATION
                     
                  
                  
                     
                        concerning the Principality of Andorra
                     
                  
               
                     
                        JOINT DECLARATION
                     
                  
                  
                     
                        concerning the Republic of San Marino
                     
                  
               
            
            
               TITLE I
            
            
            
               GENERAL PROVISIONS
            
            
            
               ARTICLE 1
            
            
         
         
            
               Definitions
            
            
            
               For the purpose of this Protocol,
            
            
            
               (a)
                     “manufacture” means any kind of working or processing including assembly or specific operations;
            
            
            
               (b)
                     “material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
            
            
            
               (c)
                     “product” means the product being manufactured, even if it is intended for later use in another manufacturing operation;
            
            
            
               (d)
                     “goods” means both materials and products;
            
            
            
               (e)
                     “customs value” means the value as determined in accordance with the Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (GATT) of 1994 (WTO Agreement on customs valuation);
            
            
            
               (f)
                     “exworks price” means the price paid for the product ex works to the manufacturer in the European Union or Ghana in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes paid 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 nonoriginating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the European Union or Ghana;
            
            
            
               (h)
                     “value of originating materials” means the value of such materials as defined in (g) applied mutatis mutandis;
            
            
         
         
            
               (i)
                     “added value” means the exworks price minus the customs value of third country materials imported into the European Union, the ACP States which have at least provisionally applied an economic partnership agreement (EPA), or the Overseas Countries and Territories; if the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the European Union or Ghana is taken into account;
            
            
            
               (j)
                     “chapters” and “headings” mean the chapters and the headings (fourdigit codes) used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, (hereinafter referred to as “the Harmonized System” or “HS”);
            
            
            
               (k)
                     “classified” refers to the classification of a product or material under a particular heading;
            
            
            
               (l)
                     “consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
            
            
            
               (m)
                     “territories” means territories, including territorial waters;
            
            
            
               (n)
                     “OCTs” means the Overseas Countries and Territories as defined in Annex VIII to this Protocol;
            
            
            
               (o) 
                     “Committee”, the Special Committee on Customs and Trade Facilitation as referred to in Article 34 of this Agreement.
            
            
            
               TITLE II
            
            
            
               DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”
            
            
            
               ARTICLE 2
            
            
         
         
            
               General conditions
            
            
            
               1.
                     For the purposes of this Agreement the following products shall be considered as originating in the European Union:
            
            
            
               (a)
                     products wholly obtained in the European Union within the meaning of Article 3 of this Protocol;
            
            
            
               (b)
                     products obtained in the European Union incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the European Union within the meaning of Article 4 of this Protocol.
            
            
            
               2.
                     For the purposes of this Agreement the following products shall be considered as originating in Ghana:
            
            
            
               (a)
                     products wholly obtained in Ghana within the meaning of Article 3 of this Protocol;
            
            
            
               (b)
                     products obtained in Ghana incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Ghana within the meaning of Article 4 of this Protocol.
            
            
            
               ARTICLE 3
            
            
            
               Wholly obtained products
            
            
            
               1.
                     The following shall be considered as wholly obtained in Ghana or the European Union:
            
            
         
         
            
               (a)
                     live animals born and raised there;
            
            
            
               (b)
                     mineral products extracted from their soil or from their seabed or ocean floor;
            
            
            
               (c)
                     vegetable products harvested there;
            
            
            
               (d)
                     products from live animals raised there;
            
            
            
               (e)
                     (i)
                     products obtained by hunting or fishing conducted there;
            
            
            
               (ii)
                     products of aquaculture, including mariculture, where the animals are raised there from eggs, spawning, larvae or fry;
            
            
            
               (f)
                     products of sea fishing and other products taken from the sea outside the territorial waters of the European Union or of Ghana by their vessels;
            
            
            
               (g)
                     products made aboard their factory ships exclusively from products referred to in point (f);
            
            
            
               (h)
                     used articles fit only for the recovery of raw materials;
            
            
            
               (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 the products specified in points (a) to (j).
            
            
            
               2.
                     The terms “their vessels” and “their factory ships” in points (f) and (g) of paragraph 1 of this Article shall apply only to vessels and factory ships:
            
            
            
               (a)
                     which are registered or recorded in a Member State of the European Union or Ghana; and
            
            
            
               (b)
                     which fly the flag of a Member State of the European Union or Ghana; and
            
            
            
               (c)
                     which meet one of the following conditions:
            
            
            
               (i)
                     they are at least 50 % owned by nationals of the Member States of the European Union and/ or of Ghana; or
            
            
            
               (ii)
                     they are owned by companies:
            
            
            
                  which have their head office and their main place of business in a Member State of the European Union or Ghana, and
            
            
            
                  which are at least 50 % owned by one or more Member States of the European Union and/ or Ghana or by public entities or nationals of one or more of these States; and
            
            
         
         
            
               4.
                     Notwithstanding the provisions of paragraph 2 of this Article, upon request of Ghana, vessels chartered or leased by Ghana shall be treated as “their vessels” to undertake fisheries activities in its exclusive economic zone provided that an offer has been made beforehand to the economic operators of the European Union and that the implementing arrangements established beforehand by the Committee are adhered to. The Committee shall ensure that the conditions laid down in this paragraph are respected.
            
            
            
               5.
                     The conditions referred to in paragraph 2 of this Article may be met in Ghana and the States that come under various economic partnership agreements with which cumulation is applicable. In these cases, the products shall be considered to originate from the Flag State.
            
            
            
               ARTICLE 4
            
            
            
               Sufficiently worked or processed products
            
            
            
               1.
                     For the purposes of Article 2 of this Protocol, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II to this Protocol are fulfilled.
            
            
            
               2.
                     For the purposes of Article 2 of this Protocol and notwithstanding paragraph 1 of this Article, the products which are listed in Annex II-A to this Protocol can be considered to be sufficiently worked or processed when the conditions set out in that Annex are fulfilled. Without prejudice to the provisions of Article 42(2) of this Protocol, Annex II-A to this Protocol shall apply only to exports from Ghana and for a period of five (5) years from the date when the Protocol enters into force.
            
            
            
               3.
                     The conditions referred to in paragraphs 1 and 2 of this Article indicate, for all products covered by this Agreement, the working or processing which must be carried out on nonoriginating materials used in manufacturing and apply only in relation to such materials. It follows that if a product which has acquired originating status by fulfilling the conditions set out in one of the lists 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 nonoriginating materials which may have been used in its manufacture.
            
            
            
               4.
                     Notwithstanding paragraphs 1 and 2 of this Article, nonoriginating materials which, in accordance with the conditions set out in Annex II and Annex II-A to this Protocol should not be used in the manufacture of a given product may nevertheless be used, provided that:
            
            
            
               (a)
                     their total value does not exceed 15 per cent of the exworks price of the product;
            
            
               (b)
                     none of the percentages given in the list for the maximum value of nonoriginating materials are exceeded through the application of this paragraph.
            
            
            
               5.
                     The provisions of paragraph 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System.
            
         
         
            
            
               6.
                     Paragraphs 1 to 5 of this Article shall apply subject to the provisions of Article 5 of this Protocol.
            
            
            
               ARTICLE 5
            
            
            
               Insufficient working or processing operations
            
            
            
               1.
                     The following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 of this Protocol are satisfied:
            
            
            
               (a)
                     preserving operations to ensure that the products remain in good condition during transport and storage;
            
            
            
               (b)
                     simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the makingup of sets of articles), washing, cleaning, painting, polishing, cutting up;
            
            
            
               (c)
                     removal of oxide, oil, paint or other coverings;
            
            
            
               (d)
                     (i)
                     changes of packaging and breaking up and assembly of packages;
            
            
            
               (ii)
                     Simple placing in bottles, flasks, cans, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
            
            
            
               (e)
                     affixing marks, labels, logos and other like distinguishing signs on products or their packaging;
            
         
         
            
            
               (f)
                     simple mixing of products, whether or not of different kinds; mixing of sugar with any material;
            
            
            
               (g)
                     simple assembly of parts to constitute a complete product;
            
            
            
               (h)
                     simple disassembly of products into parts;
            
            
            
               (i)
                     ironing or pressing of textiles;
            
            
            
               (j)
                     husking, partial or total bleaching, polishing, and glazing of cereals and rice;
            
            
            
               (k)
                     operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;
            
            
            
               (l)
                     peeling, stoning and shelling, of fruits, nuts and vegetables;
            
            
            
               (m)
                     sharpening, simple grinding or simple cutting;
            
            
            
               (n)
                     a combination of two or more operations specified in subparagraphs (a) to (m);
            
            
            
               (o)
                     slaughter of animals.
            
         
         
            
            
               2.
                     All operations carried out either in the European Union or in Ghana on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1 of this Article.
            
            
            
               ARTICLE 6
            
            
            
               Working or processing of materials whose import into the European Union is free of duty
            
            
            
               1.
                     Without prejudice to the provisions of Article 2 of this Protocol, nonoriginating materials which at importation to the European Union are free of customs duties by means of application of conventional rates of the mostfavoured nation (MFN) tariff in accordance with its Common Customs Tariff
                  1
                shall be considered as materials originating in Ghana when incorporated into a product obtained there, provided that they have undergone working or processing there which goes beyond the operations referred to in Article 5(1) of this Protocol.
            
            
            
               2.
                     Movement certificates EUR.1 (in Box 7) or origin declarations issued by application of paragraph 1 of this Article shall bear the following entry:
            
            
            
                  “Application of Article 6(1) of Protocol 1 to the GhanaEU EPA”;
            
            
            
               3.
                     The EU shall notify yearly to the Committee the list of materials to which the provisions of this Article shall apply. Upon notification, the list shall be published by the European Commission in the Official Journal of the European Union (C series) and by Ghana in accordance with its own procedures.
            
            
            
               4.
                     The cumulation provided for in this Article shall not apply to materials which at importation to the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties.
            
            
            
               ARTICLE 7
            
            
            
               Cumulation of origin
            
         
         
            
            
               1.
                     Without prejudice to the provisions of Article 2 of this Protocol, materials originating in one of the Parties, in another Western African country
                  2
                enjoying a duty-free and quota-free access to the EU market, in the other ACP States which have at least provisionally applied an EPA or in the OCTs shall be considered as originating in the other Party when incorporated into a product obtained there, when the working or processing carried out in that Party goes beyond the operations referred to in Article 5(1) of this Protocol.
            
            
            
               Where the working or processing carried out in the Party concerned does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used originating in any of the other countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of originating materials used in the manufacture of the final product.
            
            
            
               The origin of materials originating in other ACP States which have at least provisionally applied an EPA and the OCTs shall be determined in accordance with the rules of origin applicable under the European Union’s preferential arrangements with those countries, and in accordance with Article 27 of this Protocol.
            
            
            
               2.
                     Without prejudice to the provisions of Article 2 of this Protocol, working and processing carried out in one of the Parties, in other ACP States which have at least provisionally applied an EPA or in the OCTs shall be considered as having been carried out in the other Party, when the materials undergo subsequent working or processing going beyond that referred to in Article 5(1) of this Protocol.
            
            
            
               Where the working or processing carried out in one of the Parties does not go beyond the operations referred to in Article 5(1) of this Protocol, the product obtained shall be considered as originating in that Party only where the value added there is greater than the value of the materials used in any one of these countries or territories. If this is not so, the product obtained shall be considered as originating in the country or territory which accounts for the highest value of materials used in the manufacture of the final product.
            
            
            
               The origin of the final product shall be determined according to the rules of origin of this Protocol and in accordance with Article 27 hereof.
            
            
            
               3.
                     The cumulation provided for in paragraphs 1 and 2 of this Article may be applied with respect to other ACP States which have at least provisionally applied an EPA, to another Western African country, enjoying a duty-free quota-free access to the EU and to the OCTs only if:
            
            
            
               (a)
                     all the countries or territories involved in the acquisition of the originating status and the Party of destination have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;
            
            
            
               (b)
                     Ghana and the European Union supply each other, through the European Commission and the ECOWAS Commission, with the details of the administrative cooperation agreements with the other countries or territories referred to in this Article. The European Commission shall publish in the Official Journal of the European Union (C series) and Ghana shall publish according to its own procedures the date on which the cumulation provided for in this Article may be applied with those countries and territories listed in this Article which have fulfilled the necessary requirements.
            
            
            
               4.
                     The cumulation provided for in this Article shall not apply to materials:
            
         
         
            
            
               (a)
                     of Harmonized Systems Headings 16.04 and 16.05 originating in the EPA Pacific States by use of Article 6.6 of Protocol II of the Interim Partnership Agreement between the European Community, on the one part, and the Pacific States, on the other part
                  3
               ;
            
            
            
               (b)
                     of Harmonized System Headings 16.04 and 16.05 originating in the Pacific States by use of any future provision of a comprehensive Economic Partnership Agreement between the European Union and Pacific ACP States;
            
            
            
               (c)
                     originating in the Republic of South Africa which may not be imported directly into the EU dutyfree and quotafree.
            
            
            
               5.
                     The EU shall notify yearly to the Committee the list of materials referred to by the provisions of paragraph 4(c) of this Article. Upon notification, this list shall be published by the European Commission in the Official Journal of the European Union (C series) and by Ghana in accordance with its own procedures.
            
            
            
               ARTICLE 8
            
            
            
               Cumulation with other countries benefiting 
                  from dutyfree quotafree access to the market of the European Union
            
            
            
               1.
                     Without prejudice to the provisions of Article 2 of this Protocol, materials originating in countries and territories:
            
            
            
               (a)
                     benefiting from the “Special arrangement for least developed countries” of the Scheme of Generalised Tariff Preferences of the European Union; or
            
            
            
               (b)
                     benefiting from dutyfree quotafree access to the market of the European Union under the general provisions of the Scheme of Generalised Tariff Preferences;
            
            
            
               shall be considered as materials originating in Ghana when incorporated into a product obtained there.
            
         
         
            
            
               It shall not be necessary for these materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1) of this Protocol. If the product into which these materials have been incorporated also includes nonoriginating materials, it will have to undergo sufficient working or processing in accordance with Article 4 of this Protocol to be considered as originating in Ghana..
            
            
            
               1.2.
                     The origin of the materials from the other countries or territories concerned shall be established in accordance with the rules of origin applicable under the Scheme of Generalised Tariff Preferences of the European Union and in accordance with the provisions of Article 27 of this Protocol.
            
            
            
               1.3.
                     The cumulation provided for in this paragraph shall not apply to materials:
            
            
            
               (a)
                     which at importation to the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;
            
            
            
               (b)
                     which are included in tariff subheadings 3302.10 and 3501.10 of the Harmonized System;
            
            
            
               (c)
                     which are included in tuna products classified under Harmonized System Chapter 3 which are covered by the Scheme of Generalised Tariff Preferences of the European Union;
            
            
            
               (d)
                     in respect of which tariff preferences are removed (graduation) or suspended (safeguard clause) under the Scheme of Generalised Tariff Preferences of the European Union.
            
            
            
               2.
                     On the basis of a notification from Ghana, without prejudice to the provisions of Article 2 of this Protocol and in compliance with the provisions of paragraphs 2.1, 2.2 and 5 of this Article, materials originating in countries or territories which are covered by agreements or arrangements that provide for dutyfree quotafree access to the market of the European Union shall be considered to be materials originating in Ghana. Such notification shall be sent by Ghana to the European Union through the European Commission. Cumulation shall remain applicable as long as the conditions for granting such cumulation are met. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 5(1) of this Protocol.
            
            
            
               2.1.
                     The origin of the materials of the countries or territories concerned shall be determined in accordance with the rules of origin applicable in the framework of the European Union’s preferential agreements or arrangements with those countries and territories and in accordance with Article 27 of this Protocol.
            
            
            
               2.2.
                     The cumulation provided for in this paragraph shall not apply to materials:
            
         
         
            
            
               (a)
                     falling within Harmonized System Chapters 1 to 24 and the products listed in Annex 1  paragraph 1.(ii) of the WTO Agreement on Agriculture belonging to the GATT 1994;
            
            
            
               (b)
                     which at importation to the European Union are subject to antidumping or countervailing duties when originating from a country which is subject to these antidumping or countervailing duties;
            
            
            
               (c)
                     which, under a free trade agreement between the European Union and a third country, are subject to trade measures and safeguard measures or any other measure which prevents such products from entering the European Union market on a dutyfree and quotafree basis.
            
            
            
               3.
                     The European Union shall notify yearly to the Committee the list of materials and countries to which the provisions of paragraph 1 of this Article shall apply. Upon notification, the list shall be published by the European Commission in the Official Journal of the European Union (C series) and by Ghana in accordance with their own procedures. Ghana shall notify yearly to the Committee the materials to which the cumulation provided for in paragraphs 1 and 2 of this Article has been applied.
            
            
            
               4.
                     Movement certificates EUR.1 (in Box 7) or  origin declarations issued by application of paragraph 1 and 2 shall bear the following entry:
            
            
            
                  “Application of Article 8.1 or 8.2 of Protocol 1 to the GhanaEU EPA”;
            
            
            
               5.
                     The cumulation provided for in paragraphs 1 and 2 of this Article may be applied only provided that:
            
            
            
               (a)
                     all the countries involved in the acquisition of the originating status have entered into an arrangement or agreement on administrative cooperation which ensures correct implementation of this Article and includes a reference to the use of appropriate proofs of origin;
            
            
            
               (b)
                     Ghana provides the European Union, through the European Commission, with details of agreements on administrative cooperation with the other countries or territories referred to in this Article. The Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.
            
            
            
               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.
            
            
            
               This means 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.
            
            
            
               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 of assorted articles
            
            
            
               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 nonoriginating products, the set as a whole shall be regarded as originating, provided that the value of the nonoriginating products does not exceed 15 percent of the exworks price of the set.
            
            
            
               ARTICLE 12
            
            
            
               Neutral elements
            
            
            
               In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
            
            
            
               (a)
                     energy and fuel;
            
            
            
               (b)
                     plant and equipment;
            
            
            
               (c)
                     machines and tools;
            
            
            
               (d)
                     goods which neither enter into the final composition of the product nor are intended to do so.
            
            
            
               ARTICLE 13
            
         
         
            
            
               Accounting segregation
            
            
            
               1.
                     Where considerable cost or material difficulties arise in keeping separate stocks of originating and nonoriginating fungible materials, the customs authorities may, at the written request of those concerned, authorise the socalled ‘accounting segregation’ method (hereinafter referred to as the method) to be used for managing such stocks.
            
            
            
               2.
                     The method shall also apply to originating and nonoriginating raw sugar not containing added flavouring or colouring matter and intended for refining of subheadings 1701.12, 1701.13 and 1701.14 of the Harmonized System, which is physically combined or mixed in Ghana or the European Union before being exported to the European Union and to Ghana respectively.
            
            
            
               3.
                     The method shall ensure that, at any time, the number of products obtained which could be considered to originate in Ghana or the European Union is the same as would have been obtained if the stocks had been physically separated.
            
            
            
               4.
                     The customs authorities may make the grant of authorisation referred to in paragraphs 1 and 2 of this Article subject to any conditions deemed appropriate.
            
            
            
               5.
                     The method shall be applied and the application thereof shall be recorded on the basis of the general accounting principles applicable in the country where the product was manufactured.
            
            
            
               6.
                     The beneficiary of the method may issue or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
            
            
            
               7.
                     The customs authorities shall monitor the use made of the authorisation and may withdraw it whenever the beneficiary makes improper use of the authorisation in any manner whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.
            
            
            
               8.
                     For the purposes of paragraphs 1 and 2 of this Article, the terms “fungible materials” or “fungible products” shall mean materials or products which are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another in order to establish their origin.
            
            
            
         
         
            
               TITLE III
            
            
            
               TERRITORIAL REQUIREMENTS
            
            
            
               ARTICLE 14
            
            
            
               Principle of territoriality
            
            
            
               1.
                     Except as provided for in Articles 6, 7 and 8 of this Protocol, the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in Ghana or in the European Union.
            
            
            
               2.
                     Except as provided for in Articles 6, 7, and 8 of this Protocol, where originating goods exported from Ghana or from the European Union to another country return, they must be considered as nonoriginating, unless it can be demonstrated to the satisfaction of the customs authorities that:
            
            
            
               (a)
                     the returning goods are the same as those exported; and
            
            
            
               (b)
                     they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
            
            
            
               3.
                     The acquisition of originating status in accordance with the conditions set out in Title II of this Protocol shall not be affected by working or processing done outside the European Union or Ghana  on products exported from the European Union or from Ghana and subsequently reimported there, provided:
            
            
            
               (a)
                     the said products are wholly obtained in the European Union or in Ghana or have undergone working or processing there beyond the operations referred to in Article 5 of this Protocol prior to being exported; and
            
            
         
         
            
               (b)
                     it can be demonstrated to the satisfaction of the customs authorities that:
            
            
            
               (i)
                     the working or processing outside the European Union or Ghana was done under the outward processing arrangements, or similar arrangements;
            
            
            
               (ii)
                     the reimported goods have been obtained by working or processing the exported products; and
            
            
            
               (iii)
                     all costs arising outside Ghana or the European Union, including the value of the materials incorporated there, do not exceed 10 % of the exworks price of the end product for which originating status is claimed.
            
            
            
               4.
                     For goods that meet the conditions laid down in paragraph 3 of this Article, all the costs arising outside Ghana or the European Union, including the value of the materials incorporated there, shall be considered to be nonoriginating materials. In that case the originating status of the goods shall be determined by applying the rules laid down in Annex II to this Protocol, cumulating the total value of the nonoriginating materials used both inside and outside the European Union or Ghana.
            
            
            
               5.
                     Paragraphs 3 and 4 of this Article shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance fixed in Article 4(4) of this Protocol is applied.
            
            
            
               6.
                     Paragraphs 3 and 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonized System.
            
            
            
               ARTICLE 15
            
            
            
               Non-alteration
            
            
            
               1.
                     The originating products declared for home use in a Party shall be the same products as exported from the other Party in which they obtained originating status. They shall not have been altered, transformed in any way or subjected to operations other than to preserve them in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party, prior to being declared for home use. 
            
            
               2.
                     Storage of products may take place in a non-Party provided that they remain under customs supervision in that non-Party.
            
         
         
            
               3.      Without prejudice to the provisions of Title IV the splitting of consignments may take place in the territory of a non-Party where carried out by the exporter or under his responsibility provided they remain under customs supervision in that non-Party.
            
            
               4.
                     In case of doubt whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the importer to provide evidence of compliance, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on marking or numbering of packages or any evidence related to the products themselves.
            
            
            
               ARTICLE 16
            
            
            
               Exhibitions
            
            
            
               1.
                     Originating products sent for exhibition in a country or territory other than those referred to in Articles 6, 7 and 8 of this Protocol with which cumulation is applicable and sold after the exhibition for importation into the European Union or Ghana shall benefit on importation from the provisions of this Agreement provided it is shown to the satisfaction of the customs authorities that:
            
            
            
               (a)
                     an exporter has consigned these products from Ghana or from the European Union 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 Ghana or in the European Union;
            
            
            
               (c)
                     the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
            
            
            
               (d)
                     the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
            
            
            
               2.
                     A proof of origin shall be issued or made out in accordance with the provisions of Title IV of this Protocol and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
            
            
            
               3.
                     Paragraph 1 of this Article shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
            
         
         
            
            
            
               TITLE IV
            
            
            
               PROOF OF ORIGIN
            
            
            
               ARTICLE 17
            
            
            
               General conditions
            
            
            
               1.
                     Products originating in the European Union, when imported into Ghana, shall benefit from the provisions of the Agreement, upon presentation, in the cases referred to in Article 21(1), of a declaration, hereinafter referred to as 'origin declaration', given by the exporter on an invoice, delivery note or other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex IV to this Protocol.
            
            
            
               2.
                     Products originating in Ghana shall, on importation into the European Union benefit from the provisions of the Agreement upon submission of either:
            
            
            
               (a)
                     a movement certificate EUR.1, a specimen of which appears in Annex III to this Protocol; or
            
            
            
               (b)
                     in the cases specified in Article 21(1) of this Protocol, a declaration, subsequently referred to as the ‘origin declaration’, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the origin declaration appears in Annex IV to this Protocol.
            
            
            
               3.
                     Without prejudice to point c) of Article 42(3), provisions under paragraph 2 (a) will be enforceable until three years after the entry into force of this Protocol. After that period, only the provisions under b) shall apply.   
            
            
         
         
            
               4.
                     Notwithstanding paragraphs 1 and 2 of this Article, originating products within the meaning of this Protocol shall, in the cases specified in Article 26 hereof, benefit from this Agreement without it being necessary to submit any of the documents referred to in that paragraph 1.
            
            
            
               5.
                     For the purposes of applying the provisions of this title, exporters shall endeavour to use a language shared by Ghana and the European Union.
            
            
            
               ARTICLE 18
            
            
            
               Procedure for the issue of a movement certificate EUR.1
            
            
            
               1.
                     A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.
            
            
            
               2.
                     For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III to this Protocol. These forms shall be completed in accordance with the provisions of this Protocol. If the forms 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 shall be drawn below the last line of the description, the empty space being crossed through.
            
            
            
               3.
                     The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
            
            
            
               4.
                     A movement certificate EUR.1 shall be issued by the customs authorities of Ghana if the products concerned can be considered as products originating in Ghana or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol.
            
            
            
               5.
                     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 considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 of this Article are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
            
            
            
               6.
                     The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
            
            
         
         
            
               7.
                     A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
            
            
            
            
               ARTICLE 19
            
            
            
               Movement certificates EUR.1 issued retrospectively
            
            
            
               1.
                     Notwithstanding Article 18(7) of this Protocol, 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 of this Article, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
            
            
            
               3.
                     The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.
            
            
            
               4.
                     Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrase:
            
            
            
                “ISSUED RETROSPECTIVELY”
            
         
         
            
                
            
            
               5.
                     The endorsement referred to in paragraph 4 of this Article 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 the 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 the following:
            
            
            
               “DUPLICATE”
            
            
                
            
            
               3.
                     The endorsement referred to in paragraph 2 of this Article 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
            
            
            
               Conditions for making out an origin declaration
            
         
         
            
            
               1.
                     An origin declaration may be made out: 
            
            
            
               a)
                     as referred to in Article 17(1) of this Protocol by a registered exporter in conformity with the internal legislation of the European Union;
            
            
            
               b) 
                     in the cases referred to point b) of Article 17(2),
            
            
            
               –Up to three years after the entry into force of this Protocol, by an exporter as provided for in Article 22;
            
            
               –Three years after the entry into force oh this Protocol, by a registered exporter in accordance with the internal legislation of Ghana.
            
            
            
               c)
                     by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
            
            
            
               2.
                     An origin declaration declaration may be made out if the products concerned can be considered as products originating in Ghana, the European Union or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol.
            
            
            
               3.
                     The exporter making out an origin declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
            
            
            
               4.
                     An origin declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV to this Protocol, using one of the linguistic versions set out in that Annex and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
            
            
            
               5.
                     Origin declarations shall bear the original signature of the exporter in manuscript. However, a registered exporter as provided for in paragraph 1, or an approved exporter within the meaning of Article 22 of this Protocol shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.
            
            
         
         
            
               6.
                     An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two (2) years after the importation of the products to which it relates.
            
            
            
               ARTICLE 22
            
            
            
               Approved exporter
            
            
            
               1.
                     The customs authorities of the exporting country may authorize any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out origin declarations irrespective of the value of the products concerned. An exporter seeking such authorisation must offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Protocol.
            
            
            
               2.
                     The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
            
            
            
               3.
                     The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the origin declaration.
            
            
            
               4.
                     The customs authorities shall monitor the use of the authorisation by the approved exporter.
            
            
            
               5.
                     The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, no longer fulfils the conditions referred to in paragraph 2 of this Article or otherwise makes an incorrect use of the authorisation.
            
            
            
               ARTICLE 23
            
            
            
               Validity of proof of origin
            
            
         
         
            
               1.
                     A proof of origin shall be valid for ten (10) months from the date of issue in the exporting country, and must be submitted within that period to the customs authorities of the importing country.
            
            
            
               2.
                     Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 of this Article may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
            
            
            
               3.
                     In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
            
            
            
            
               ARTICLE 24
            
            
            
               Submission of proof of origin
            
            
            
               Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. These authorities may require that a proof of origin be translated. They may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
            
            
            
            
               ARTICLE 25
            
            
            
               Importation by instalments
            
            
            
               Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or nonassembled products within the meaning of General Rule 2(a) of the Harmonized System falling within Sections XVI and XVII or headings 73.08 and 94.06 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 26
            
            
            
               Exemptions from proof of origin
            
            
            
               1.
                     Products sent as small packages from private persons to private persons or forming part of travellers’ personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
            
            
            
               2.
                     Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
            
            
            
               3
                     Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages, or EUR 1 200 in the case of products forming part of travellers’ personal luggage.
            
            
            
               ARTICLE 27
            
            
            
               Information procedure for cumulation purposes
            
            
            
               1.
                     When Article 7(1) of this Protocol is applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from Ghana, from the European Union, from another ACP State which has at least provisionally applied an EPA or an OCT shall be given by a movement certificate EUR.1 or an origin declaration or by the supplier’s declaration, a specimen of which appears in Annex V-A to this Protocol, given by the exporter in Ghana or in the European Union from which the materials came.
            
            
            
               2.
                     When Article 7(2) of this Protocol is applied, the evidence of working or processing of the materials in Ghana, in the European Union, or in another ACP State which has at least provisionally applied an EPA or an OCT shall be given by the supplier’s declaration, a specimen of which appears in Annex V-B to this Protocol, given by the exporter in Ghana or in the European Union from which the materials came.
            
            
            
               3.
                     When Article 8(1) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules which apply to GSP countries
                  4
               ;
            
         
         
            
            
               4.
                     When Article 8(2) of this Protocol is applied, the documentary proofs of origin applicable shall be determined in accordance with the rules laid down in the relevant arrangements or agreements.
            
            
            
               5.
                     A separate supplier’s declaration shall be issued by the supplier for each consignment of goods on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified.
            
            
            
               6.
                     The supplier’s declaration may be issued on a preprinted form.
            
            
            
               7.
                     The supplier’s declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier’s declaration are issued using electronic dataprocessing methods, the supplier’s declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the supplier’s declaration is issued. Those customs authorities may lay down conditions for the implementation of this paragraph.
            
            
            
               8.
                     The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.
            
            
            
               9.
                     The supplier issuing a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is issued, all appropriate documents proving that the information given on this declaration is correct.
            
            
            
               10.
                     Supplier’s declarations and information certificates issued before the date of entry into force of this Protocol in accordance with Article 26 of Protocol 1 to the Cotonou Agreement shall remain valid.
            
            
            
               ARTICLE 28
            
            
            
               Supporting documents
            
            
            
               The documents referred to in Articles 18(3) and 21(3) of this Protocol used for the purpose of proving that products covered by a movement certificate EUR.1 or an origin declarationcan be considered as products originating in Ghana, the European Union or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol may consist inter alia of the following:
            
         
         
            
            
               (a)
                     direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
            
            
            
               (b)
                     documents proving the originating status of materials used, issued or made out in Ghana, the European Union or one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where these documents are used in accordance with domestic law;
            
            
            
               (c)
                     documents proving the working or processing of materials in Ghana, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol, issued or made out in Ghana, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol where those documents are used in accordance with national law;
            
            
            
               (d)
                     movement certificates EUR.1 or origin declarations proving the originating status of materials used, issued or made out in Ghana, in the European Union or in one of the other countries or territories referred to in Articles 6, 7 and 8 and in accordance with this Protocol.
            
            
            
               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 (3) years the documents referred to in Article 18(3).
            
            
            
               2.
                     The exporter making out an origin declaration shall keep a copy of this origin declaration as well as the documents referred to in Article 21(3) for at least three (3) years.
            
            
            
               3.
                     The supplier making out a supplier’s declaration shall keep for at least three (3) years copies of the declaration and of the invoice, delivery notes or other commercial documents to which this declaration is annexed as well as the documents referred to in Article 27(9).
            
            
            
               4.
                     The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three (3) years the application form referred to in Article 18(2).
            
         
         
            
            
               5.
                     The customs authorities of the importing country shall keep for at least three (3) years the movement certificates EUR.1 and the origin declarations submitted to them.
            
            
            
               ARTICLE 30
            
            
            
               Discrepancies and formal errors
            
            
            
               1.
                     The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
            
            
            
               2.
                     Obvious formal errors such as typing errors on a proof of origin should not cause that document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in the document.
            
            
            
               ARTICLE 31
            
            
            
               Amounts expressed in euro
            
            
            
               1.
                     For the application of the provisions of point c) of Article 21(1) and Article 26(3) of this Protocol in cases where products are invoiced in a currency other than euro, amounts in the national currency of Ghana, the Member States of the European Union or of the other countries or territories referred to in Articles 6, 7 and 8 of this Protocol equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
            
            
            
               2.
                     A consignment shall benefit from the provisions of point c) of Article 21(1) or Article 26(3) of this Protocol by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
            
            
            
               3.
                     The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October each year. These amounts shall be communicated to the European Commission by 15 October at the latest and shall apply from 1 January the following year. The European Commission shall notify all countries concerned of the relevant amounts.
            
         
         
            
            
               4.
                     A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The roundedoff amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3 of this Article, the conversion of that amount, prior to any roundingoff, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
            
            
            
               5.
                     The amounts expressed in euro shall be reviewed by the Committee at the request of the European Union or Ghana. When carrying out that review, the Committee shall consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
            
            
            
               TITLE V
            
            
            
               ADMINISTRATIVE COOPERATION
            
            
            
               ARTICLE 32
            
            
            
               Administrative conditions for products to benefit from the Agreement
            
            
            
               Products originating within the meaning of this Protocol in Ghana or the European Union shall benefit, at the time of the customs import declaration, from the preferences resulting from the Agreement only on condition that they were exported on or after the date on which the exporting country complies with the provisions laid down in Articles 33, 34 and 44 of this Protocol.
            
            
            
               The parties shall make the notifications referred to in Article 33 of this Protocol.
            
            
            
            
               ARTICLE 33
            
            
         
         
            
               Notification of customs authorities
            
            
            
               1.
                     Ghana and the Member States of the European Union shall provide each other, through the European Commission with the addresses of the customs authorities responsible for issuing and verifying the movement certificates EUR.1, origin declarations and supplier’s declarations and with specimen impressions of stamps used in their customs offices for the issue of these certificates.
            
            
            
               Movement certificates EUR.1 and origin declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date this information is received by the European Commission.
            
            
            
               2.
                     Ghana and the Member States of the European Union shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1 of this Article.
            
            
            
               3.
                     The authorities referred to in paragraph 1 of this Article shall act under the authority of the government of the country concerned. The authorities in charge of control and verification shall be part of the governmental authorities of the country concerned.
            
            
            
               ARTICLE 34
            
            
            
               Other methods of administrative cooperation
            
            
            
               1.
                     In order to ensure the proper application of this Protocol, the European Union, Ghana and the other countries referred to in Article 6, 7 and 8 of this Protocol shall check, through the competent customs administrations, the authenticity of the movement certificates EUR.1, the origin declarations or the supplier’s declarations and the correctness of the information given in these documents. Moreover, Ghana and the Member States of the European Union:
            
            
            
               (a)
                     shall provide each other with all necessary administrative cooperation in the event of a request for monitoring of the proper management and control of the Protocol in the country concerned, including visits on the spot;
            
            
            
               (b)
                     shall check, in accordance with Article 35 of this Protocol, the originating status of the products and the compliance with the other conditions laid down in this Protocol.
            
            
         
         
            
               2.
                     The authorities consulted shall furnish the relevant information concerning the conditions under which the product has been made, indicating especially the conditions in which the rules of origin have been respected in Ghana, the European Union and the other countries referred to in Articles 6, 7 and 8 of this Protocol.
            
            
            
               ARTICLE 35
            
            
            
               Verification of proofs of origin
            
            
            
               1.
                     Subsequent verifications of proofs of origin shall be carried out based on risk analysis and at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
            
            
            
               2.
                     For the purposes of implementing the provisions of paragraph 1 of this Article, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request for verification. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
            
            
            
               3.
                     The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.
            
            
            
               4.
                     If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
            
            
            
               5.
                     The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in Ghana, in the European Union or in one of the other countries referred to in Articles 6, 7 and 8 of this Protocol and fulfil the other requirements of this Protocol.
            
            
            
               6.
                     If, in cases of reasonable doubt, there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
            
            
            
               7.
                     The parties shall refer to Article 7 of Protocol No. 2 on mutual administrative assistance in customs matters for joint enquiries on proofs of origin.
            
            
         
         
            
            
               ARTICLE 36
            
            
            
               Verification of supplier’s declarations
            
            
            
               1.
                     Verification of supplier’s declarations shall be carried out based on risk analysis and at random or whenever the customs authorities of the country where such declarations have been taken into account to issue a movement certificate EUR.1 or to make out an origin declaration, have reasonable doubts as to the authenticity of the document or the correctness of the information given in this document.
            
            
            
               2.
                     The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the State where the declaration was made out to issue an information certificate, a specimen of which appears in Annex VI to this Protocol. Alternatively, the certifying authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.
            
            
            
               A copy of the information certificate shall be preserved by the office which has issued it for at least three (3) years.
            
            
            
               3.
                     The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. The results must indicate clearly whether the information given in the supplier’s declaration is correct and make it possible for them to determine whether and to what extent this supplier’s declaration could be taken into account for issuing a movement certificate EUR.1 or for making out an origin declaration.
            
            
            
               4.
                     The verification shall be carried out by the customs authorities of the country where the supplier’s declaration was made out. For this purpose, they shall have the right to call for any evidence or to carry out any inspection of the supplier’s accounts or any other check which they consider appropriate in order to verify the correctness of any supplier’s declaration.
            
            
            
               5.
                     Any movement certificate EUR.1 or origin declaration issued or made out on the basis of an incorrect supplier’s declaration shall be considered null and void.
            
            
            
            
               ARTICLE 37
            
            
         
         
            
               Dispute settlement
            
            
            
               1.
                     Where disputes arise in relation to the verification procedures of Articles 36 and 37 of this Protocol 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 Committee.
            
            
            
               2.
                     In all cases, the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
            
            
            
            
               ARTICLE 38
            
            
            
               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 39
            
            
            
               Derogations
            
            
            
               1.
                     Derogations from this Protocol may be adopted by the Committee when they are justified by the development of existing industries or the creation of new industries in Ghana. To this end, either before or when Ghana submits the matter to the Committee, it shall notify the European Union of its request for a derogation together with the reasons for the request in accordance with paragraph 2 of this Article. The European Union shall respond positively to all the Ghana requests which are duly justified in conformity with this Article and which cannot cause serious damage to an established industry in the European Union.
            
            
            
               2.
                     In order to facilitate the examination by the Committee of requests for derogation, Ghana making the request shall, by means of the form given in Annex VII to this Protocol, furnish in support of its request the fullest possible information covering in particular the points listed below:
            
         
         
            
            
               (a)
                     description of the finished product;
            
            
            
               (b)
                     nature and quantity of materials originating in a third country;
            
            
            
               (c)
                     nature and quantity of materials originating in Ghana or the States or territories mentioned in Article 7 of this Protocol, or of materials that have been processed there;
            
            
            
               (d)
                     manufacturing processes;
            
            
            
               (e)
                     added value;
            
            
            
               (f)
                     number of employees in the enterprise concerned;
            
            
            
               (g)
                     anticipated volume of exports to the European Union;
            
            
            
               (h)
                     other possible sources of supply for raw materials;
            
            
            
               (i)
                     reasons for the duration requested in the light of efforts made to find new sources of supply;
            
            
            
               (j)
                     other observations.
            
         
         
            
            
               The same rules shall apply to any requests for extension.
            
            
            
               The Committee may modify the form.
            
            
            
               3.
                     The examination of requests shall in particular take into account:
            
            
            
               (a)
                     the level of development or the geographical situation of Ghana;
            
            
            
               (b)
                     cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in Ghana to continue its exports to the European Union, with particular reference to cases where this could lead to cessation of its activities;
            
            
            
               (c)
                     specific cases where it can be clearly demonstrated that significant investment in an industry could be deterred by the rules of origin and where a derogation favouring the realisation of an investment programme would enable these rules to be satisfied by stages.
            
            
            
               4.
                     In every case an examination shall be made to ascertain whether the rules relating to cumulation of origin do not provide a solution to the problem.
            
            
            
               5.
                     In the examination of requests, special account shall be taken, case by case, of the possibility of conferring originating status on products which include in their composition materials originating in neighbouring developing countries, leastdeveloped countries or developing countries with which Ghana has special relations, provided that administrative cooperation can be established.
            
            
            
               6.
                     The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventyfive (75) working days after the request is received by the European Union Cochairman of the Committee. If the European Union does not inform Ghana of its position on the request within this period, the request shall be deemed to have been accepted.
            
            
            
               7.
                     (a)
                     Derogations shall be valid for a period, generally of five (5) years, to be determined by the Committee.
            
         
         
            
            
               (b)
                     The derogation decision may provide for renewals without a new decision of the Committee being necessary, provided that Ghana submits, three (3) months before the end of each period, proof that it is still unable to meet the conditions of this Protocol which have been derogated from.
            
            
            
               If any objection is made to the extension, the Committee shall examine it as soon as possible and decide whether to prolong the derogation. The Committee shall proceed as provided for in paragraph 6. All necessary measures shall be taken to avoid interruptions in the application of the derogation.
            
            
            
               (c)
                     In the periods referred to in subparagraphs (a) and (b), the Committee may review the terms for implementing the derogation should a significant change be found to have taken place in the substantive factors governing the decision to grant the derogation. On conclusion of its review the Committee may decide to amend the terms of its decision as regards the scope of derogation or any other condition previously laid down.
            
            
            
               8.
                     Notwithstanding paragraphs 1 to 7 of this Article, a derogation concerning canned tuna and tuna loins of HS 16.04 shall only be granted on the first year of entry into force of the Protocol, within an annual quota non renewable of 1000 tonnes for canned tuna and of  200 tonnes for tuna loins.
            
            
               TITLE VI
            
            
            
               CEUTA AND MELILLA
            
            
            
               ARTICLE 40
            
            
            
               General conditions
            
            
            
               1.
                     The term “European Union” used in this Protocol does not cover Ceuta and Melilla.
            
            
            
               2.
                     Products originating in Ghana, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the European Union under Protocol No 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Ghana shall grant to imports of products covered by this Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the European Union.
            
            
         
         
            
               3.
                     For the purpose of the application of paragraph 2 of this Article concerning products originating in Ceuta and Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out in Article 41 of this Protocol.
            
            
            
               ARTICLE 41
            
            
            
               Special conditions
            
            
            
               1.
                     Providing compliance with Article 15 of this Protocol, 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 4 of this Protocol, or that
            
            
            
               (ii)
                     those products originate in Ghana or in the European Union, and they have been submitted to working or processing which goes beyond the operations referred to in Article 5 of this Protocol;
            
            
            
               (2)
                     products originating Ghana:
            
            
         
         
            
               (a)
                     products wholly obtained in Ghana;
            
            
            
               (b)
                     products obtained in Ghana, 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 4 of this Protocol, or that
            
            
            
               (ii)
                     those products originate in Ceuta and Melilla or in the European Union, within the meaning of this Protocol, and they have been submitted to working or processing which goes beyond the operations referred to in Article 5 of this Protocol.
            
            
            
               2.
                     Ceuta and Melilla shall be considered as a single territory.
            
            
            
               3.
                     The exporter or his authorised representative shall enter “…” and “Ceuta and Melilla” in Box 2 of movement certificates EUR.1 or on origin declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates EUR.1 or on origin declarations.
            
            
            
               4.
                     The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
            
            
            
            
            
            
               TITLE VII
            
            
            
               FINAL PROVISIONS
            
         
         
            
            
               ARTICLE 42
            
            
            
               Revision and application of rules of origin
            
            
            
               1.
                     In accordance with the provisions of Article 73 of this Agreement, the Joint Committee of the GhanaEuropean Union EPA may, whenever requested by Ghana or the European Union, examine the application of the provisions of this Protocol, in particular those related to the implementation of the registered exporters system and their economic effects with a view to adapting or amending them, as necessary. The Joint Committee of the GhanaEuropean Union EPA shall take account, among other factors, of the impact of technological developments on the rules of origin.
            
            
            
               2.
                     Notwithstanding the provisions of paragraph 1 of this Article, this Protocol and its annexes shall be reviewed and, if appropriate, revised within five (5) years of the date when the Protocol enters into force, in accordance with the obligations laid down in Article 6 of this Agreement. This review shall also concern Annex II-A to this Protocol with a view to establishing whether it should be renewed.
            
            
            
               3.
                     In accordance with Article 34 of this Agreement, the Committee shall monitor the implementation and management of the provisions of this Protocol and take decisions on the following matters, among others:
            
            
            
               (a)
                     cumulation, under the conditions set out in Article 8 of this Protocol;
            
            
            
               (b)
                     the derogations from the provisions of this Protocol, under the conditions set out in Article 39 hereof.
            
            
            
               (c) 
                     an extension of the three-year period as referred to in point b) of Article 21(1) based on evidence that Ghana is not ready to implement the legislation on registered exporters;
            
            
            
               (d) 
                     the threshold of EUR 6 000 as referred to in point c) of Article 21(1).
            
            
            
         
         
            
            
               ARTICLE 43
            
            
            
               Annexes
            
            
            
               The Annexes to this Protocol shall form an integral part thereof.
            
            
            
            
               ARTICLE 44
            
            
            
               Implementation of this Protocol
            
            
            
               The European Union and Ghana shall each take the measures required to implement this Protocol, including:
            
            
            
               (a)
                     the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, in particular the arrangements necessary for the application of the articles on cumulation;
            
            
            
               (b)
                     the creation of the administrative structures and systems required for proper management and verification of the origin of products.
            
            
            
            
               ARTICLE 45
            
         
         
            
            
               Transitional provision for goods in transit or storage
            
            
            
               The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force hereof are either in transit or are in the European Union or in Ghana in temporary storage in customs warehouses without payment of import duties and taxes, subject to the following:
            
            
               (a)for exports from Ghana to the European Union, subject to the submission to the customs authorities of the importing country, within ten (10) months of the said date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of Ghana or an origin declaration in accordance with Articles 17(2)(b) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol;
            
            
            
               (b)for exports from the European Union to Ghana, subject to the submission to the customs authorities of Ghana, within ten (10) months of the said date, of an origin declaration issued in accordance with Articles 17(1) and 21, together with the documents showing that the goods comply with Article 15 of this Protocol.
            
            
            
               ANNEX I TO PROTOCOL No. 1
            
            
            
               INTRODUCTORY NOTES TO THE LIST 
                  IN ANNEX II TO THE PROTOCOL
            
            
            
               Note 1
            
            
            
               The list in Annex II to this Protocol defines the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 4 of this Protocol.
            
            
            
               Note 2
            
            
            
               1.
                     The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the 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 column 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to the part of that heading described in column 2.
            
            
         
         
            
               2.
                     Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
            
            
            
               3.
                     Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
            
            
            
               4.
                     Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.
            
            
            
               Note 3
            
            
            
               1.
                     The provisions of Article 4 of this Protocol concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the European Union or in Ghana.
            
            
            
               Example:
            
            
            
               An engine of heading 8407, for which the rule states that the value of the nonoriginating materials which may be incorporated may not exceed 40 per cent of the exworks price, is made from “other alloy steel roughly shaped by forging” of heading ex 7224.
            
            
            
               If this forging has been forged in the European Union from a nonoriginating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the European Union. The value of the nonoriginating ingot is thus not taken into account when adding up the value of the nonoriginating materials used.
            
            
            
               2.
                     The rule in the list represents the minimum amount of working or processing required, and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus, if a rule provides that nonoriginating 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.
                     Without prejudice to Note 3.2 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 …” means that only materials classified in the same heading as the product of a description other than that of the product as given in column 2 of the list may be used.
            
            
               4.
                     When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
            
         
         
            
            
               Example:
            
            
            
               The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
            
            
            
               5.
                     Where a rule in the list specifies that a product must be manufactured from a particular material, the condition does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule (see also Note 6.3 below in relation to textiles).
            
            
            
               Example:
            
            
            
               The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not produced from cereals.
            
            
            
               However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
            
            
            
               Example:
            
            
            
               In the case of an article of apparel of ex Chapter 62 of the Harmonized System made from nonwoven materials, if the use of only nonoriginating yarn is allowed for this class of article, it is not possible to start from nonwoven cloth – even if nonwoven 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.
            
            
            
               6.
                     Where, in a rule in the list, two percentages are given for the maximum value of nonoriginating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the nonoriginating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
            
            
            
               Note 4
            
         
         
            
            
               1.
                     The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
            
            
            
               2.
                     The term “natural fibres” includes horsehair of heading 0511, silk of headings 5002 and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
            
            
            
               3.
                     The terms “textile pulp”, “chemical materials” and “papermaking materials” are used in the list to describe the materials, not classified in Chapters 50 to 63 of the Harmonized System, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
            
            
            
               4.
                     The term “manmade staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
            
            
            
               Note 5
            
            
            
               1.
                     Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used (see also Notes 5.3 and 5.4 below).
            
            
            
               2.
                     However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
            
            
            
               The following are the basic textile materials:
            
            
            
                  silk,
            
            
                  wool,
            
            
                  coarse animal hair,
            
         
         
            
                  fine animal hair,
            
            
                  horsehair,
            
            
                  cotton,
            
            
                  papermaking 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 manmade filaments,
            
            
                  artificial manmade filaments,
            
            
                  currentconducting filaments,
            
            
                  synthetic manmade staple fibres of polypropylene,
            
            
                  synthetic manmade staple fibres of polyester,
            
            
                  synthetic manmade staple fibres of polyamide,
            
            
                  synthetic manmade staple fibres of polyacrylonitrile,
            
            
                  synthetic manmade staple fibres of polyimide,
            
            
                  synthetic manmade staple fibres of polytetrafluoroethylene,
            
            
                  synthetic manmade staple fibres of polyphenylene sulphide,
            
            
                  synthetic manmade staple fibres of polyvinyl chloride,
            
         
         
            
                  other synthetic manmade staple fibres,
            
            
                  artificial manmade staple fibres of viscose,
            
            
                  other artificial manmade staple fibres,
            
            
                  yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
            
            
                  yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
            
            
                  products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
            
            
                  other products of heading 5605.
            
            
            
               Example:
            
            
            
               A yarn of heading 5205 made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506 is a mixed yarn. Therefore, nonoriginating 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 per cent of the yarn.
            
            
            
               Example:
            
            
            
               A woollen fabric of heading 5112 made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509 is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used, provided that their total weight does not exceed 10 per cent of the weight of the fabric.
            
            
            
               Example:
            
            
            
               Tufted textile fabric of heading 5802 made from cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.
            
            
         
         
            
               Example:
            
            
            
               If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
            
            
            
               3.
                     In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped” this tolerance is 20 per cent in respect of the yarn.
            
            
            
               4.
                     In the case of products incorporating a “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 layers of plastic film”, this tolerance is 30 per cent in respect of this strip.
            
            
            
               Note 6
            
            
            
               1.
                     In the case of those textile products which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the madeup products concerned may be used provided that their weight does not exceed 10 per cent of the total weight of all the textile materials incorporated.
            
            
            
               Textile trimmings and accessories are those classified in Chapters 50 to 63 of the Harmonized System. Linings and interlinings are not to be regarded as trimmings or accessories.
            
            
            
               2.
                     Any nontextile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.
            
            
            
               3.
                     In accordance with Note 3.5, any nonoriginating nontextile trimmings and accessories or other products which do not contain any textiles may, anyway, be used freely where they cannot be made from the materials listed in column 3.
            
            
            
               For example,
                  5
                if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.
            
            
         
         
            
               4.
                     Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the nonoriginating materials incorporated.
            
            
            
               Note 7
            
            
            
               1.
                     For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following:
            
            
            
               (a)
                     vacuum distillation;
            
            
            
               (b)
                     redistillation by a very thorough fractionation process (
                  6
               );
            
            
            
               (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; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
            
            
            
               (g)
                     polymerisation;
            
            
         
         
            
               (h)
                     alkylation;
            
            
            
               (i)
                     isomerisation.
            
            
            
               2.
                     For the purposes of headings 2710 to 2712, the “specific processes” are the following:
            
            
            
               (a)
                     vacuum distillation;
            
            
            
               (b)
                     redistillation by a very thorough fractionation process (
                  7
               );
            
            
            
               (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; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
            
            
            
               (g)
                     polymerisation;
            
            
         
         
            
               (h)
                     alkylation;
            
            
            
               (i)
                     isomerisation;
            
            
            
               (j)
                     in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 126659 T method);
            
            
            
               (k)
                     in respect of products of heading 2710 only, deparaffining by a process other than filtering;
            
            
            
               (l)
                     in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
            
            
            
               (m)
                     in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
            
            
            
               (n)
                     in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a highfrequency electrical brushdischarge.
            
            
            
               3.
                     For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations, such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, or any combination of these operations or like operations, do not confer origin.
            
            
            
            
            
               ANNEX II TO PROTOCOL No. 1
            
            
         
         
            
               LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON  NON-ORIGINATING MATERIALS IN ORDER FOR THE PRODUCT MANUFACTURED TO OBTAIN ORIGINATING STATUS
            
            
            
               The products included in the following list may not all be covered by the Agreement. It is, 
            
            
               therefore, necessary to consult the other parts of the Agreement.
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Working or processing carried out on nonoriginating materials that confers originating status
                     
                  
               
                     
                        (1)
                     
                  
                  
                     
                        (2)
                     
                  
                  
                     
                        (3)
                              or
                              (4)
                     
                  
               
                     
                        Chapter 1
                     
                  
                  
                     
                        Live animals
                     
                  
                  
                     
                        All the animals of Chapter 1 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 2
                     
                  
                  
                     
                        Meat and edible meat offal
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 3
                     
                  
                  
                     
                        Fish and crustaceans, molluscs and other aquatic invertebrates
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        0304
                     
                  
                  
                     
                        Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        0305
                     
                  
                  
                     
                        Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        0306
                     
                  
                  
                     
                        Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, whether in shell or not, smoked, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        0307
                     
                  
                  
                     
                        Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; molluscs, whether in shell or not, smoked, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        0308
                     
                  
                  
                     
                        Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, smoked, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 4
                     
                  
                  
                     
                        Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 4 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        0403
                     
                  
                  
                     
                        Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials of Chapter 4 used are wholly obtained;
                     
                     
                         fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating; and
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 5
                     
                  
                  
                     
                        Products of animal origin, not elsewhere specified or included; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 5 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 0502
                     
                  
                  
                     
                        Prepared pigs’, hogs’ or boars’ bristles and hair
                     
                  
                  
                     
                        Cleaning, disinfecting, sorting and straightening of bristles and hair
                     
                  
                  
                     
                  
               
                     
                        Chapter 6
                     
                  
                  
                     
                        Live trees and other plants, bulbs, roots and the like, cut flowers and ornamental foliage
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials of Chapter 6 used are wholly obtained;
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 7
                     
                  
                  
                     
                        Edible vegetables and certain roots and tubers
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 7 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        Chapter 8
                     
                  
                  
                     
                        Edible fruit and nuts; peel of citrus fruits or melons
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the fruit and nuts used are wholly obtained; and
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 9
                     
                  
                  
                     
                        Coffee, tea, maté and spices; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 9 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        0901
                     
                  
                  
                     
                        Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        0902
                     
                  
                  
                     
                        Tea, whether or not flavoured
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 0910
                     
                  
                  
                     
                        Mixtures of spices
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        Chapter 10
                     
                  
                  
                     
                        Cereals
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 10 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 11
                     
                  
                  
                     
                        Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                     
                  
                  
                     
                        Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 1106
                     
                  
                  
                     
                        Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
                     
                  
                  
                     
                        Drying and milling of leguminous vegetables of heading 0708
                     
                  
                  
                     
                  
               
                     
                        Chapter 12
                     
                  
                  
                     
                        Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 12 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1301
                     
                  
                  
                     
                        Lac; natural gums, resins, gumresins and oleoresins (for example, balsams)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        1302
                     
                  
                  
                     
                        Vegetable saps and extracts; pectic substances, pectinates and pectates; agaragar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Mucilages and thickeners, whether or not modified, derived from vegetable products
                     
                  
                  
                     
                        Manufacture from nonmodified mucilages and thickeners
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 14
                     
                  
                  
                     
                        Vegetable plaiting materials; vegetable products not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 14 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 15
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        1501
                     
                  
                  
                     
                        Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Fats from bones or waste
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
                     
                  
                  
                     
                  
               
                     
                        1502
                     
                  
                  
                     
                        Fats of bovine animals, sheep or goats, other than those of heading 1503:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Fats from bones or waste
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 2 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1504
                     
                  
                  
                     
                        Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Solid fractions
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 1504
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 1505
                     
                  
                  
                     
                        Refined lanolin
                     
                  
                  
                     
                        Manufacture from crude wool grease of heading 1505
                     
                  
                  
                     
                  
               
                     
                        1506
                     
                  
                  
                     
                        Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Solid fractions
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 1506
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 2 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1507 to 1515
                     
                  
                  
                     
                        Vegetable oils and their fractions:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Solid fractions, except for that of jojoba oil
                     
                  
                  
                     
                        Manufacture from other materials of headings 1507 to 1515
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which all the vegetable materials used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1516
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials of Chapter 2 used are wholly obtained;
                     
                     
                         all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                     
                  
                  
                     
                  
               
                     
                        1517
                     
                  
                  
                     
                        Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials of Chapters 2 and 4 used are wholly obtained;
                     
                     
                         all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                     
                  
                  
                     
                  
               
                     
                        Chapter 16
                     
                  
                  
                     
                        Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                     
                  
                  
                     
                        Manufacture from animals of Chapter 1 
                     
                  
                  
                     
                  
               
                     
                        1604 and 1605
                     
                  
                  
                     
                        Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs;
                     
                     
                        Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 3 used does not exceed 15 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 17
                     
                  
                  
                     
                        Sugars and sugar confectionery; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 1701
                     
                  
                  
                     
                        Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        1702
                     
                  
                  
                     
                        Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Chemically pure maltose and fructose
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 1702
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other sugars in solid form, containing added flavouring or colouring matter
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which all the materials used are originating
                     
                  
                  
                     
                  
               
                     
                        ex 1703
                     
                  
                  
                     
                        Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        1704
                     
                  
                  
                     
                        Sugar confectionery (including white chocolate), not containing cocoa
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 18
                     
                  
                  
                     
                        Cocoa and cocoa preparations
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        1901
                     
                  
                  
                     
                        Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Malt extract
                     
                  
                  
                     
                        Manufacture from cereals of Chapter 10
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        1902
                     
                  
                  
                     
                        Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                     
                  
                  
                     
                        Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained; and
                     
                     
                         all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        1903
                     
                  
                  
                     
                        Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
                     
                  
                  
                     
                        Manufacture from materials of any heading, except potato starch of heading 1108
                     
                  
                  
                     
                  
               
                     
                        1904
                     
                  
                  
                     
                        Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form, or in the form of flakes or other worked grains (except flour, groats and meal), precooked, or otherwise prepared, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         from materials of any heading, except those of heading 1806;
                     
                     
                         in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used are wholly obtained; and
                     
                     
                         in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        1905
                     
                  
                  
                     
                        Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of Chapter 11
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 20
                     
                  
                  
                     
                        Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                     
                  
                  
                     
                        Manufacture in which all the fruit, nuts and vegetables used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2001
                     
                  
                  
                     
                        Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2004 and
                     
                     
                        ex 2005
                     
                  
                  
                     
                        Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        2006
                     
                  
                  
                     
                        Vegetables, fruit, nuts, fruitpeel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        2007
                     
                  
                  
                     
                        Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2008
                     
                  
                  
                     
                         Nuts, not containing added sugar or spirit
                     
                  
                  
                     
                        Manufacture in which the value of the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Peanut butter; mixtures based on cereals; palm hearts; maize
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other, except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        2009
                     
                  
                  
                     
                        Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirits, whether or not containing added sugar or other sweetening matter
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 21
                     
                  
                  
                     
                        Miscellaneous edible preparations; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        2101
                     
                  
                  
                     
                        Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         all the chicory used is wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2103
                     
                  
                  
                     
                        Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Sauces and preparations therefor; mixed condiments and mixed seasonings
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Mustard flour and meal and prepared mustard
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 2104
                     
                  
                  
                     
                        Soups and broths and preparations therefor
                     
                  
                  
                     
                        Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
                     
                  
                  
                     
                  
               
                     
                        2106
                     
                  
                  
                     
                        Food preparations not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 22
                     
                  
                  
                     
                        Beverages, spirits and vinegar; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         all the grapes or any materials derived from grapes used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2202
                     
                  
                  
                     
                        Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of any materials of Chapter 17 used does not exceed 30 % of the exworks price of the product;
                     
                     
                         all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
                     
                  
                  
                     
                  
               
                     
                        2207
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         from materials not classified in headings 2207 or 2208; and
                     
                     
                         in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                     
                  
                  
                     
                  
               
                     
                        2208
                     
                  
                  
                     
                        Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         from materials not classified in headings 2207 or 2208; and
                     
                     
                         in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 23
                     
                  
                  
                     
                        Residues and waste from the food industries; prepared animal fodder; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2301
                     
                  
                  
                     
                        Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2303
                     
                  
                  
                     
                        Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
                     
                  
                  
                     
                        Manufacture in which all the maize used is wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex 2306
                     
                  
                  
                     
                        Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
                     
                  
                  
                     
                        Manufacture in which all the olives used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2309
                     
                  
                  
                     
                        Preparations of a kind used in animal feeding
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the cereals, sugar or molasses, meat or milk used are already originating; and
                     
                     
                         all the materials of Chapter 3 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 24
                     
                  
                  
                     
                        Tobacco and manufactured tobacco substitutes; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 24 used are wholly obtained
                     
                  
                  
                     
                  
               
                     
                        2402
                     
                  
                  
                     
                        Cigarettes of tobacco 
                     
                  
                  
                     
                        Manufacture in which at least 10 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is already originating
                     
                  
                  
                     
                  
               
                     
                        ex 2403
                     
                  
                  
                     
                        Smoking tobacco
                     
                  
                  
                     
                        Manufacture in which at least 10 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is already originating
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 25
                     
                  
                  
                     
                        Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2504
                     
                  
                  
                     
                        Natural crystalline graphite, with enriched carbon content, purified and ground
                     
                  
                  
                     
                        Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                     
                  
                  
                     
                  
               
                     
                        ex 2515
                     
                  
                  
                     
                        Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                     
                  
                  
                     
                        Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
                     
                  
                  
                     
                  
               
                     
                        ex 2516
                     
                  
                  
                     
                        Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                     
                  
                  
                     
                        Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
                     
                  
                  
                     
                  
               
                     
                        ex 2518
                     
                  
                  
                     
                        Calcined dolomite
                     
                  
                  
                     
                        Calcination of dolomite not calcined
                     
                  
                  
                     
                  
               
                     
                        ex 2519
                     
                  
                  
                     
                        Crushed natural magnesium carbonate (magnesite), in hermetically sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or deadburned (sintered) magnesia
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, natural magnesium carbonate (magnesite) may be used
                     
                  
                  
                     
                  
               
                     
                        ex 2520
                     
                  
                  
                     
                        Plasters specially prepared for dentistry
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2524
                     
                  
                  
                     
                        Asbestos fibres
                     
                  
                  
                     
                        Manufacture from asbestos concentrate
                     
                  
                  
                     
                  
               
                     
                        ex 2525
                     
                  
                  
                     
                        Mica powder
                     
                  
                  
                     
                        Grinding of mica or mica waste
                     
                  
                  
                     
                  
               
                     
                        ex 2530
                     
                  
                  
                     
                        Earth colours, calcined or powdered
                     
                  
                  
                     
                        Calcination or grinding of earth colours
                     
                  
                  
                     
                  
               
                     
                        Chapter 26
                     
                  
                  
                     
                        Ores, slag and ash
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 27
                     
                  
                  
                     
                        Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2707
                     
                  
                  
                     
                        Oils in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (including mixtures of petroleum spirit and benzol), for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           8
                        
                     
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        ex 2709
                     
                  
                  
                     
                        Crude oils obtained from bituminous minerals
                     
                  
                  
                     
                        Destructive distillation of bituminous materials
                     
                  
                  
                     
                  
               
                     
                        2710
                     
                  
                  
                     
                        Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           9
                        
                     
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        2711
                     
                  
                  
                     
                        Petroleum gases and other gaseous hydrocarbons
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           10
                        
                     
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        2712
                     
                  
                  
                     
                        Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           11
                        
                     
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        2713
                     
                  
                  
                     
                        Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           12
                        
                     
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        2714
                     
                  
                  
                     
                        Bitumen and asphalt, natural; bituminous or oilshale and tar sands; asphaltites and asphaltic rocks
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           13
                        
                     
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        2715
                     
                  
                  
                     
                        Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cutbacks)
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           14
                        
                     
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        ex Chapter 28
                     
                  
                  
                     
                        Inorganic chemicals; organic or inorganic compounds of precious metals, of rareearth metals, of radioactive elements or of isotopes; except for:
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 2805
                     
                  
                  
                     
                        "Mischmetall"
                     
                  
                  
                     
                        Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                     
                  
                  
                     
                  
               
                     
                        ex 2811
                     
                  
                  
                     
                        Sulphur trioxide
                     
                  
                  
                     
                        Manufacture from sulphur dioxide
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 2833
                     
                  
                  
                     
                        Aluminium sulphate
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 2840
                     
                  
                  
                     
                        Sodium perborate
                     
                  
                  
                     
                        Manufacture from disodium tetraborate pentahydrate
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 2852
                     
                  
                  
                     
                        Mercury compounds of internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        Mercury compounds of nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        Mercury compounds of diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        Mercury compounds of chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 29
                     
                  
                  
                     
                        Organic chemicals; except for:
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 2901
                     
                  
                  
                     
                        Acyclic hydrocarbons for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           15
                        
                     
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        ex 2902
                     
                  
                  
                     
                        Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           16
                        
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        ex 2905
                     
                  
                  
                     
                        Metal alcoholates of alcohols of this heading and of ethanol
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        2915
                     
                  
                  
                     
                        Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 2932
                     
                  
                  
                     
                        Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        2933
                     
                  
                  
                     
                        Heterocyclic compounds with nitrogen heteroatom(s) only
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        2934
                     
                  
                  
                     
                        Nucleic acids and their salts; other heterocyclic compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        293980
                     
                  
                  
                     
                        Alkaloids of non-plant origin
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Heterocyclic compounds with nitrogen heteroatom (s) only
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        Nucleic acids and their salts; other heterocyclic compounds
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 30
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        Pharmaceutical products; except for:
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 3002
                     
                  
                  
                     
                        Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of microorganisms (excluding yeasts) and similar products:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Human blood
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Animal blood prepared for therapeutic or prophylactic uses
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Haemoglobin, blood globulins and serum globulins
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided their total value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Other heterocyclic compounds with nitrogen heteroatom(s) only, containing an unfused imidazo le ring (whether or not hydrogenated) in the structure, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                        Other nucleic acids and their salts, whether or not chemically defined, in the form of peptides and proteins which are directly involved in the regulation of immunological processes; other heterocyclic compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                     
                  
                  
                     
                        Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        3003 and 3004
                     
                  
                  
                     
                        Medicaments (excluding goods of heading 3002, 3005 or 3006):
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Obtained from amikacin of heading 2941
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the exworks 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 of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the exworks price of the product; and
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 3006
                     
                  
                  
                     
                        Plastic appliances identifiable for ostomy use
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 31
                     
                  
                  
                     
                        Fertilisers; except for:
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3105
                     
                  
                  
                     
                        Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                     
                     
                         sodium nitrate
                     
                     
                         calcium cyanamide
                     
                     
                         potassium sulphate
                     
                     
                         magnesium potassium sulphate
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used provided their value does not exceed 20 % of the exworks price of the product, and
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 32
                     
                  
                  
                     
                        Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
                     
                  
                  
                     
                        Manufacture 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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3201
                     
                  
                  
                     
                        Tannins and their salts, ethers, esters and other derivatives
                     
                  
                  
                     
                        Manufacture from tanning extracts of vegetable origin
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        3205
                     
                  
                  
                     
                        Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes
                           17
                        
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 3203, 3204 and 3205. However, materials from heading 3205 may be used provided their value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 33
                     
                  
                  
                     
                        Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        3301
                     
                  
                  
                     
                        Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic byproducts of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                     
                  
                  
                     
                        Manufacture from materials of any heading, including materials of a different “group”
                           18
                         in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 34
                     
                  
                  
                     
                        Soap, organic surfaceactive agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for:
                     
                  
                  
                     
                        Manufacture 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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3403
                     
                  
                  
                     
                        Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight
                     
                  
                  
                     
                        Operations of refining and/or one or more specific process(es)
                           19
                        
                     
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
               
                     
                        3404
                     
                  
                  
                     
                        Artificial waxes and prepared waxes:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                     
                  
                  
                     
                        Manufacture 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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except:
                     
                     
                         hydrogenated oils having the character of waxes of heading 1516;
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                         fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823;
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                         materials of heading 3404
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        However, these materials may be used provided their value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 35
                     
                  
                  
                     
                        Albuminoidal substances; modified starches; glues; enzymes; except for:
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        3505
                     
                  
                  
                     
                        Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Starches, esterified or etherified
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3505
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 1108
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3507
                     
                  
                  
                     
                        Prepared enzymes not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 36
                     
                  
                  
                     
                        Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 37
                     
                  
                  
                     
                        Photographic or cinematographic goods; except for:
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        3701
                     
                  
                  
                     
                        Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Instant print film for colour photography
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702. However, materials from heading 3702 may be used provided their value does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702. However, materials of heading 3701 or 3702 may be used, provided their value, taken together, does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        3702
                     
                  
                  
                     
                        Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than heading 3701 or 3702
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        3704
                     
                  
                  
                     
                        Photographic plates, film, paper, paperboard and textiles, exposed but not developed
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than headings 3701 to 3704
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 38
                     
                  
                  
                     
                        Miscellaneous chemical products; except for:
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3801
                     
                  
                  
                     
                         Colloidal graphite in suspension in oil and semicolloidal graphite; carbonaceous pastes for electrodes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Graphite in paste form, being a mixture of more than 30 % of graphite by weight with mineral oils
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3803
                     
                  
                  
                     
                        Refined tall oil
                     
                  
                  
                     
                        Refining of crude tall oil
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3805
                     
                  
                  
                     
                        Spirits of sulphate turpentine, purified
                     
                  
                  
                     
                        Purification by distillation or refining of raw spirits of sulphate turpentine
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3806
                     
                  
                  
                     
                        Ester gums
                     
                  
                  
                     
                        Manufacture from resin acids
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 3807
                     
                  
                  
                     
                        Wood pitch (wood tar pitch)
                     
                  
                  
                     
                        Distillation of wood tar
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        3808
                     
                  
                  
                     
                        Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plantgrowth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphurtreated bands, wicks and candles, and flypapers)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the products
                     
                  
                  
                     
                  
               
                     
                        3809
                     
                  
                  
                     
                        Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the products
                     
                  
                  
                     
                  
               
                     
                        3810
                     
                  
                  
                     
                        Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the products
                     
                  
                  
                     
                  
               
                     
                        3811
                     
                  
                  
                     
                        Antiknock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3812
                     
                  
                  
                     
                        Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3813 
                     
                  
                  
                     
                        Preparations and charges for fireextinguishers; charged fireextinguishing grenades
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3814
                     
                  
                  
                     
                        Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3818
                     
                  
                  
                     
                        Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3819
                     
                  
                  
                     
                        Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3820
                     
                  
                  
                     
                        Antifreezing preparations and prepared deicing fluids
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 3821
                     
                  
                  
                     
                        Prepared culture media for maintenance of microorganisms (including viruses and the like) or of plant, human or animal cells
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3822
                     
                  
                  
                     
                        Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3823
                     
                  
                  
                     
                        Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Industrial monocarboxylic fatty acids; acid oils from refining
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Industrial fatty alcohols
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 3823
                     
                  
                  
                     
                  
               
                     
                        3824
                     
                  
                  
                     
                        Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         The following of this heading:
                     
                     
                         Prepared binders for foundry moulds or cores based on natural resinous products
                     
                     
                         Naphthenic acids, their waterinsoluble salts and their esters
                     
                     
                         Sorbitol other than that of heading 2905
                     
                  
                  
                     
                        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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         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
                     
                     
                         Ionexchangers
                     
                     
                         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 waterinsoluble salts and their esters
                     
                     
                         Fusel oil and Dippel’s oil
                     
                     
                         Mixtures of salts having different anions
                     
                     
                         Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3826
                     
                  
                  
                     
                        Biodiesel and mixtures thereof, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3901 to 3915
                     
                  
                  
                     
                        Plastics in primary forms; waste, parings and scrap, of plastics; except for headings ex 3907 and 3912, for which the rules are set out below:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product; and
                     
                     
                         the value of any materials of Chapter 39 used does not exceed 20 % of the exworks price of the product
                           20
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        ex 3907
                     
                  
                  
                     
                         Copolymers, made from polycarbonate and acrylonitrilebutadienestyrene copolymers (ABS)
                     
                  
                  
                     
                        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 50 % of the exworks price of the product
                           21
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Polyester
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the exworks price of the product and/or manufacture from polycarbonate of tetrabromo(bisphenol A)
                     
                  
                  
                     
                  
               
                     
                        3912
                     
                  
                  
                     
                        Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
                     
                  
                  
                     
                        Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        3916 to 3921
                     
                  
                  
                     
                        Semimanufactures and articles of plastics; except for products of headings ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Flat products, further worked than only surfaceworked or cut into forms other than rectangular (including square); other products, further worked than only surfaceworked
                     
                     
                         Other:
                     
                  
                  
                     
                        Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product; and
                     
                     
                         the value of any materials of Chapter 39 used does not exceed 20 % of the exworks price of the product
                           22
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        ex 3916 and ex 3917
                     
                  
                  
                     
                        Profile shapes and tubes
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product; and
                     
                     
                         the value of any materials classified within the same heading as the product does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks 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 neutralised with metal ions, mainly zinc and sodium
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Sheets of regenerated cellulose, polyamides or polyethylene
                     
                  
                  
                     
                        Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 3921
                     
                  
                  
                     
                        Foils of plastic, metallised
                     
                  
                  
                     
                        Manufacture from highly transparent polyester foils with a thickness of less than 23 micron
                           23
                        
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        3922 to 3926
                     
                  
                  
                     
                        Articles of plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 40
                     
                  
                  
                     
                        Rubber and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4001
                     
                  
                  
                     
                        Laminated slabs of crepe rubber for shoes
                     
                  
                  
                     
                        Lamination of sheets of natural rubber
                     
                  
                  
                     
                  
               
                     
                        4005
                     
                  
                  
                     
                        Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        4012
                     
                  
                  
                     
                        Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Retreaded pneumatic, solid or cushion tyres, of rubber
                     
                  
                  
                     
                        Retreading of used tyres
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 4011 or 4012
                     
                  
                  
                     
                  
               
                     
                        ex 4017
                     
                  
                  
                     
                        Articles of hard rubber
                     
                  
                  
                     
                        Manufacture from hard rubber
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 41
                     
                  
                  
                     
                        Raw hides and skins (other than fur pelts) and leather; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4102
                     
                  
                  
                     
                        Raw skins of sheep or lambs, without wool on
                     
                  
                  
                     
                        Removal of wool from sheep or lamb skins
                     
                  
                  
                     
                  
               
                     
                        4104 to 4106
                     
                  
                  
                     
                        Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared 
                     
                  
                  
                     
                        Retanning of tanned leather
                     
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
               
                     
                        4107, 4112 and 4113
                     
                  
                  
                     
                        Leather further prepared after tanning or crusting, including parchmentdressed leather, without wool or hair on, whether or not split, other than leather of heading 4114
                     
                  
                  
                     
                        Retanning of tanned leather
                     
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
               
                     
                        ex 4114
                     
                  
                  
                     
                        Patent leather and patent laminated leather; metallised leather
                     
                  
                  
                     
                        Manufacture from materials of headings 4104 to 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 42
                     
                  
                  
                     
                        Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 43
                     
                  
                  
                     
                        Furskins and artificial fur; manufactures thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4302
                     
                  
                  
                     
                        Tanned or dressed furskins, assembled:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Plates, crosses and similar forms
                     
                  
                  
                     
                        Bleaching or dyeing, in addition to cutting and assembly of nonassembled tanned or dressed furskins
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from nonassembled, tanned or dressed furskins
                     
                  
                  
                     
                  
               
                     
                        4303
                     
                  
                  
                     
                        Articles of apparel, clothing accessories and other articles of furskin
                     
                  
                  
                     
                        Manufacture from nonassembled tanned or dressed furskins of heading 4302
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 44
                     
                  
                  
                     
                        Wood and articles of wood, wood charcoal; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4403
                     
                  
                  
                     
                        Wood roughly squared
                     
                  
                  
                     
                        Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                     
                  
                  
                     
                  
               
                     
                        ex 4407
                     
                  
                  
                     
                        Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or fingerjointed
                     
                  
                  
                     
                        Planing, sanding or fingerjointing
                     
                  
                  
                     
                  
               
                     
                        ex 4408
                     
                  
                  
                     
                        Sheets for veneering and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled, of a thickness not exceeding 6 mm, planed, sanded or fingerjointed
                     
                  
                  
                     
                        Splicing, planing, sanding or fingerjointing
                     
                  
                  
                     
                  
               
                     
                        ex 4409
                     
                  
                  
                     
                        Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or fingerjointed:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Sanded or fingerjointed
                     
                  
                  
                     
                        Sanding or fingerjointing
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Beadings and mouldings
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4410 to
                     
                     
                        ex 4413
                     
                  
                  
                     
                        Beadings and mouldings, including moulded skirting and other moulded boards
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4415
                     
                  
                  
                     
                        Packing cases, boxes, crates, drums and similar packings, of wood;
                     
                  
                  
                     
                        Manufacture from boards not cut to size
                     
                  
                  
                     
                  
               
                     
                        ex 4416
                     
                  
                  
                     
                        Casks, barrels, vats, tubs and other coopers’ products and parts thereof, of wood
                     
                  
                  
                     
                        Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                     
                  
                  
                     
                  
               
                     
                        ex 4418
                     
                  
                  
                     
                         Builders’ joinery and carpentry of wood
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Beadings and mouldings
                     
                  
                  
                     
                        Beading or moulding
                     
                  
                  
                     
                  
               
                     
                        ex 4421
                     
                  
                  
                     
                        Match splints; wooden pegs or pins for footwear
                     
                  
                  
                     
                        Manufacture from wood of any heading, except drawn wood of heading 4409
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 45
                     
                  
                  
                     
                        Cork and articles of cork; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        4503
                     
                  
                  
                     
                        Articles of natural cork
                     
                  
                  
                     
                        Manufacture from cork of heading 450
                     
                  
                  
                     
                  
               
                     
                        Chapter 46
                     
                  
                  
                     
                        Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 47
                     
                  
                  
                     
                        Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 48
                     
                  
                  
                     
                        Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4811
                     
                  
                  
                     
                        Paper and paperboard, ruled, lined or squared only
                     
                  
                  
                     
                        Manufacture from papermaking materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        4816
                     
                  
                  
                     
                        Carbon paper, selfcopy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                     
                  
                  
                     
                        Manufacture from papermaking materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        4817
                     
                  
                  
                     
                        Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4818
                     
                  
                  
                     
                        Toilet paper
                     
                  
                  
                     
                        Manufacture from papermaking materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        ex 4819
                     
                  
                  
                     
                        Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4820
                     
                  
                  
                     
                        Letter pads
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 4823
                     
                  
                  
                     
                        Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                     
                  
                  
                     
                        Manufacture from papermaking materials of Chapter 47
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 49
                     
                  
                  
                     
                        Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        4909
                     
                  
                  
                     
                        Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 4909 or 4911
                     
                  
                  
                     
                  
               
                     
                        4910
                     
                  
                  
                     
                        Calendars of any kind, printed, including calendar blocks:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 4909 or 4911
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 50
                     
                  
                  
                     
                        Silk; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 5003
                     
                  
                  
                     
                        Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock), carded or combed
                     
                  
                  
                     
                        Carding or combing of silk waste
                     
                  
                  
                     
                  
               
                     
                        5004 to ex 5006
                     
                  
                  
                     
                        Silk yarn and yarn spun from silk waste
                     
                  
                  
                     
                        Manufacture from
                           24
                        :
                     
                     
                         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
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5007
                     
                  
                  
                     
                        Woven fabrics of silk or of silk waste:
                     
                  
                  
                     
                        Manufacture from yarn
                           25
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 51
                     
                  
                  
                     
                        Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5106 to 5110
                     
                  
                  
                     
                        Yarn of wool, of fine or coarse animal hair or of horsehair
                     
                  
                  
                     
                        Manufacture from
                           26
                        :
                     
                     
                         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
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5111 to 5113
                     
                  
                  
                     
                        Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                     
                  
                  
                     
                        Manufacture from yarn
                           27
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 52
                     
                  
                  
                     
                        Cotton; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5204 to 5207
                     
                  
                  
                     
                        Yarn and thread of cotton
                     
                  
                  
                     
                        Manufacture from
                           28
                        :
                     
                     
                         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
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5208 to 5212
                     
                  
                  
                     
                        Woven fabrics of cotton:
                     
                  
                  
                     
                        Manufacture from yarn
                           29
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 53
                     
                  
                  
                     
                        Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5306 to 5308
                     
                  
                  
                     
                        Yarn of other vegetable textile fibres; paper yarn
                     
                  
                  
                     
                        Manufacture from
                           30
                        :
                     
                     
                         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
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5309 to 5311
                     
                  
                  
                     
                        Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                     
                  
                  
                     
                        Manufacture from yarn
                           31
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        5401 to 5406
                     
                  
                  
                     
                        Yarn, monofilament and thread of manmade filaments
                     
                  
                  
                     
                        Manufacture from
                           32
                        :
                     
                     
                         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
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5407 and 5408
                     
                  
                  
                     
                        Woven fabrics of manmade filament yarn:
                     
                  
                  
                     
                        Manufacture from yarn
                           33
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        5501 to 5507
                     
                  
                  
                     
                        Manmade staple fibres
                     
                  
                  
                     
                        Manufacture from chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        5508 to 5511
                     
                  
                  
                     
                        Sewing thread of manmade staple fibres
                     
                  
                  
                     
                        Manufacture from
                           34
                        :
                     
                     
                         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
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5512 to 5516
                     
                  
                  
                     
                        Woven fabrics of manmade staple fibres
                     
                  
                  
                     
                        Manufacture from yarn
                           35
                        
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 56
                     
                  
                  
                     
                        Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture from
                           36
                        :
                     
                     
                         coir yarn;
                     
                     
                         natural fibres;
                     
                     
                         chemical materials or textile pulp; or
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5602
                     
                  
                  
                     
                        Felt, whether or not impregnated, coated, covered or laminated:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Needleloom felt
                     
                  
                  
                     
                        Manufacture from
                           37
                        :
                     
                     
                         natural fibres; or
                     
                     
                         chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from
                           38
                        :
                     
                     
                         natural fibres;
                     
                     
                         artificial staple fibres; or
                     
                     
                         chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                        5604
                     
                  
                  
                     
                        Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Rubber thread and cord, textile covered
                     
                  
                  
                     
                        Manufacture from rubber thread or cord, not textile covered
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from
                           39
                        :
                     
                     
                         natural fibres, not carded or combed or otherwise prepared for spinning;
                     
                     
                         chemical materials or textile pulp; or
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5605
                     
                  
                  
                     
                        Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
                     
                  
                  
                     
                        Manufacture from
                           40
                        :
                     
                     
                         natural fibres;
                     
                     
                         manmade staple fibres, not carded or combed or otherwise processed for spinning;
                     
                     
                         chemical materials or textile pulp; or
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        5606
                     
                  
                  
                     
                        Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop waleyarn
                     
                  
                  
                     
                        Manufacture from
                           41
                        :
                     
                     
                         natural fibres;
                     
                     
                         manmade staple fibres, not carded or combed or otherwise processed for spinning;
                     
                     
                         chemical materials or textile pulp; or
                     
                     
                         papermaking materials
                     
                  
                  
                     
                  
               
                     
                        Chapter 57
                     
                  
                  
                     
                        Carpets and other textile floor coverings:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         of needleloom felt
                     
                  
                  
                     
                        Manufacture from
                           42
                        :
                     
                     
                         natural fibres; or
                     
                     
                         chemical materials or textile pulp
                     
                     
                        However, jute fabric may be used as a backing
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         of other felt
                     
                  
                  
                     
                        Manufacture from:
                     
                     
                         natural fibres, not carded or combed or otherwise processed for spinning; or
                     
                     
                         chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from yarn
                           43
                        :
                     
                     
                        However,
                     
                     
                        jute fabric may be used as a backing
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 58
                     
                  
                  
                     
                        Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        5805
                     
                  
                  
                     
                        Handwoven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needleworked tapestries (for example, petit point, cross stitch), whether or not madeup
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5810
                     
                  
                  
                     
                        Embroidery in the piece, in strips or in motifs
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        5901
                     
                  
                  
                     
                        Textile fabrics coated with 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
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        5902
                     
                  
                  
                     
                        Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        5903
                     
                  
                  
                     
                        Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        5904
                     
                  
                  
                     
                        Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
                     
                  
                  
                     
                        Manufacture from yarn
                           44
                        
                     
                  
                  
                     
                  
               
                     
                        5905
                     
                  
                  
                     
                        Textile wall coverings:
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        5906
                     
                  
                  
                     
                        Rubberised textile fabrics, other than those of heading 5902
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        5907
                     
                  
                  
                     
                        Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                        Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        5908
                     
                  
                  
                     
                        Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Incandescent gas mantles, impregnated
                     
                  
                  
                     
                        Manufacture from tubular knitted gasmantle fabric
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        5909 to 5911
                     
                  
                  
                     
                        Textile products and articles, for technical uses:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Polishing discs or rings other than of felt of heading 5911
                     
                  
                  
                     
                        Manufacture from yarn or waste fabrics or rags of heading 6310
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
                     
                  
                  
                     
                        Manufacture from yarn
                           45
                        
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from yarn
                           46
                        
                     
                  
                  
                     
                  
               
                     
                        Chapter 60
                     
                  
                  
                     
                        Knitted or crocheted fabrics
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        Chapter 61
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, knitted or crocheted:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Obtained by sewing 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
                     
                  
                  
                     
                        Manufacture from fabric
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 62
                     
                  
                  
                     
                        Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                     
                  
                  
                     
                        Manufacture from fabric
                     
                  
                  
                     
                  
               
                     
                        6213 and
                     
                     
                        6214
                     
                  
                  
                     
                        Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           47
                        ,
                           48
                        
                     
                  
                  
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from yarn,2
                     
                  
                  
                     
                        Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                        6217
                     
                  
                  
                     
                        Other madeup clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           49
                        
                     
                  
                  
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Fireresistant equipment of fabric covered with foil of aluminised polyester
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                        Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Interlinings for collars and cuffs, cut out
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 63
                     
                  
                  
                     
                        Other madeup textile articles; sets; worn clothing and worn textile articles; rags; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        6301 to 6304
                     
                  
                  
                     
                        Blankets, travelling rugs, bed linen, etc.; curtains, etc.; other furnishing articles:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Of felt, of nonwovens
                     
                  
                  
                     
                        Manufacture from
                           50
                        :
                     
                     
                         natural fibres; or
                     
                     
                         chemical materials or textile pulp
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Embroidered
                     
                  
                  
                     
                        Manufacture from yarn
                           51
                        ,
                           52
                        
                     
                  
                  
                     
                        Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from yarn,2
                     
                  
                  
                     
                  
               
                     
                        6305
                     
                  
                  
                     
                        Sacks and bags, of a kind used for the packing of goods
                     
                  
                  
                     
                        Manufacture from yarn
                     
                  
                  
                     
                  
               
                     
                        6306
                     
                  
                  
                     
                        Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                     
                  
                  
                     
                        Manufacture from fabric 
                     
                  
                  
                     
                  
               
                     
                        6307
                     
                  
                  
                     
                        Other madeup articles, including dress patterns
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        6308
                     
                  
                  
                     
                        Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale
                     
                  
                  
                     
                        Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, nonoriginating articles may be incorporated, provided their total value does not exceed 25 % of the exworks price of the set
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 64
                     
                  
                  
                     
                        Footwear, gaiters and the like; except for:
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                     
                  
                  
                     
                  
               
                     
                        6406
                     
                  
                  
                     
                        Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 65
                     
                  
                  
                     
                        Headgear and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        6505
                     
                  
                  
                     
                        Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed
                     
                  
                  
                     
                        Manufacture from yarn or textile fibres
                           53
                        
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 66
                     
                  
                  
                     
                        Umbrellas, sun umbrellas, walkingsticks, seatsticks, whips, ridingcrops, and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        6601
                     
                  
                  
                     
                        Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar umbrellas)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 67
                     
                  
                  
                     
                        Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 68
                     
                  
                  
                     
                        Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 6803
                     
                  
                  
                     
                        Articles of slate or of agglomerated slate
                     
                  
                  
                     
                        Manufacture from worked slate
                     
                  
                  
                     
                  
               
                     
                        ex 6812
                     
                  
                  
                     
                        Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
                  
                     
                  
               
                     
                        ex 6814
                     
                  
                  
                     
                        Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                     
                  
                  
                     
                        Manufacture from worked mica (including agglomerated or reconstituted mica)
                     
                  
                  
                     
                  
               
                     
                        Chapter 69
                     
                  
                  
                     
                        Ceramic products
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 70
                     
                  
                  
                     
                        Glass and glassware; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7003
                     
                     
                        ex 7004 and
                     
                     
                        ex 7005
                     
                  
                  
                     
                        Glass with a nonreflecting layer
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7006
                     
                  
                  
                     
                        Glass of heading 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Glassplate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMIIstandards
                           54
                        
                     
                  
                  
                     
                        Manufacture from materials of heading 7006
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7007
                     
                  
                  
                     
                        Safety glass, consisting of toughened (tempered) or laminated glass
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7008
                     
                  
                  
                     
                        Multiplewalled insulating units of glass
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7009
                     
                  
                  
                     
                        Glass mirrors, whether or not framed, including rearview mirrors
                     
                  
                  
                     
                        Manufacture from materials of heading 7001
                     
                  
                  
                     
                  
               
                     
                        7010
                     
                  
                  
                     
                        Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                        Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        7013
                     
                  
                  
                     
                        Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                        Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the exworks price of the product
                     
                     
                        or
                     
                     
                        Handdecoration (except silkscreen printing) of handblown glassware, provided that the total value of the handblown glassware used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        ex 7019
                     
                  
                  
                     
                        Articles (other than yarn) of glass fibres
                     
                  
                  
                     
                        Manufacture from:
                     
                     
                         uncoloured slivers, rovings, yarn or chopped strands, or
                     
                     
                         glass wool
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 71
                     
                  
                  
                     
                        Natural or cultured pearls, precious or semiprecious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7101
                     
                  
                  
                     
                        Natural or cultured pearls, graded and temporarily strung for convenience of transport
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7102,
                     
                     
                        ex 7103 and
                     
                     
                        ex 7104
                     
                  
                  
                     
                        Worked precious or semiprecious stones (natural, synthetic or reconstructed)
                     
                  
                  
                     
                        Manufacture from unworked precious or semiprecious stones
                     
                  
                  
                     
                  
               
                     
                        7106, 7108 and 7110
                     
                  
                  
                     
                        Precious metals:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Unwrought
                     
                  
                  
                     
                        Manufacture from materials not classified within heading 7106, 7108 or 7110
                     
                     
                  
                  
                     
                        Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
                     
                     
                        or
                     
                     
                        Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
                     
                  
               
                     
                  
                  
                     
                         Semimanufactured or in powder form
                     
                  
                  
                     
                        Manufacture from unwrought precious metals
                     
                  
                  
                     
                  
               
                     
                        ex 7107,
                     
                     
                        ex 7109 and
                     
                     
                        ex 7111
                     
                  
                  
                     
                        Metals clad with precious metals, semimanufactured
                     
                  
                  
                     
                        Manufacture from metals clad with precious metals, unwrought
                     
                  
                  
                     
                  
               
                     
                        7116
                     
                  
                  
                     
                        Articles of natural or cultured pearls, precious or semiprecious stones (natural, synthetic or reconstructed)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        7117
                     
                  
                  
                     
                        Imitation jewellery
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                        Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 72
                     
                  
                  
                     
                        Iron and steel; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        7207
                     
                  
                  
                     
                        Semifinished products of iron or nonalloy steel
                     
                  
                  
                     
                        Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205
                     
                  
                  
                     
                  
               
                     
                        7208 to 7216
                     
                  
                  
                     
                        Flatrolled products, bars and rods, angles, shapes and sections of iron or nonalloy steel
                     
                  
                  
                     
                        Manufacture from ingots or other primary forms of heading 7206
                     
                  
                  
                     
                  
               
                     
                        7217
                     
                  
                  
                     
                        Wire of iron or nonalloy steel
                     
                  
                  
                     
                        Manufacture from semifinished materials of heading 7207
                     
                  
                  
                     
                  
               
                     
                        ex 7218, 7219 to 7222
                     
                  
                  
                     
                        Semifinished products, flatrolled products, bars and rods, angles, shapes and sections of stainless steel
                     
                  
                  
                     
                        Manufacture from ingots or other primary forms of heading 7218
                     
                  
                  
                     
                  
               
                     
                        7223
                     
                  
                  
                     
                        Wire of stainless steel
                     
                  
                  
                     
                        Manufacture from semifinished materials of heading 7218
                     
                  
                  
                     
                  
               
                     
                        ex 7224, 7225 to 7228
                     
                  
                  
                     
                        Semifinished products, flatrolled products, bars and rods, angles, shapes and sections of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel
                     
                  
                  
                     
                        Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        7229
                     
                  
                  
                     
                        Wire of other alloy steel
                     
                  
                  
                     
                        Manufacture from semifinished materials of heading 7224
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 73
                     
                  
                  
                     
                        Articles of iron or steel; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7301
                     
                  
                  
                     
                        Sheet piling
                     
                  
                  
                     
                        Manufacture from materials of heading 7206
                     
                  
                  
                     
                  
               
                     
                        7302
                     
                  
                  
                     
                        Railway or tramway track construction material of iron or steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (crossties), fishplates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                     
                  
                  
                     
                        Manufacture from materials of heading 7206
                     
                  
                  
                     
                  
               
                     
                        7304, 7305 and 7306
                     
                  
                  
                     
                        Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                     
                  
                  
                     
                        Manufacture from materials of heading 7206, 7207, 7218 or 7224
                     
                  
                  
                     
                  
               
                     
                        ex 7307
                     
                  
                  
                     
                        Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
                     
                  
                  
                     
                        Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        7308
                     
                  
                  
                     
                        Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridgesections, lockgates, towers, lattice masts, roofs, roofing 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
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
                     
                  
                  
                     
                  
               
                     
                        ex 7315
                     
                  
                  
                     
                        Skid chains
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 74
                     
                  
                  
                     
                        Copper and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        7401
                     
                  
                  
                     
                        Copper mattes; cement copper (precipitated copper)
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        7402
                     
                  
                  
                     
                        Unrefined copper; copper anodes for electrolytic refining
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        7403
                     
                  
                  
                     
                        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 refined copper containing other elements, unwrought
                     
                  
                  
                     
                        Manufacture from refined copper, unwrought, or waste and scrap of copper
                     
                  
                  
                     
                  
               
                     
                        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 thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        7501 to 7503
                     
                  
                  
                     
                        Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 76
                     
                  
                  
                     
                        Aluminium and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        7601
                     
                  
                  
                     
                        Unwrought aluminium
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        7602
                     
                  
                  
                     
                        Aluminium waste and scrap
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 7616
                     
                  
                  
                     
                        Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used; and
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 77
                     
                  
                  
                     
                        Reserved for possible future use in the HS
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 78
                     
                  
                  
                     
                        Lead and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks 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 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; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks 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 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
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 80
                     
                  
                  
                     
                        Tin and articles thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8001
                     
                  
                  
                     
                        Unwrought tin
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading 8002 may not be used
                     
                  
                  
                     
                  
               
                     
                        8002 and 8007
                     
                  
                  
                     
                        Tin waste and scrap; other articles of tin
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 81
                     
                  
                  
                     
                        Other base metals; cermets; articles thereof:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other base metals, wrought; articles thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the exworks 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, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        8206
                     
                  
                  
                     
                        Tools of two or more of headings 8202 to 8205, put up in sets for retail sale
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the exworks price of the set
                     
                  
                  
                     
                  
               
                     
                        8207
                     
                  
                  
                     
                        Interchangeable tools for hand tools, whether or not poweroperated, or for machinetools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8208
                     
                  
                  
                     
                        Knives and cutting blades, for machines or for mechanical appliances
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8211
                     
                  
                  
                     
                        Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        8214
                     
                  
                  
                     
                        Other articles of cutlery (for example, hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        8215
                     
                  
                  
                     
                        Spoons, forks, ladles, skimmers, cakeservers, fishknives, butterknives, sugar tongs and similar kitchen or tableware
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, handles of base metal may be used
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 83
                     
                  
                  
                     
                        Miscellaneous articles of base metal; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8302
                     
                  
                  
                     
                        Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8302 may be used, provided that their value does not exceed 20 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8306
                     
                  
                  
                     
                        Statuettes and other ornaments, of base metal
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8306 may be used, provided that their value does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 84
                     
                  
                  
                     
                        Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 8401
                     
                  
                  
                     
                        Nuclear fuel elements
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the finished product
                     
                  
                  
                     
                  
               
                     
                        8402
                     
                  
                  
                     
                        Steam or other vapourgenerating boilers (other than centralheating hotwater boilers capable also of producing lowpressure steam); superheated water boilers
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8403 and ex 8404
                     
                  
                  
                     
                        Centralheating boilers other than those of heading 8402 and auxiliary plant for centralheating boilers
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than heading 8403 or 8404
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        8406
                     
                  
                  
                     
                        Steam turbines and other vapour turbines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8407
                     
                  
                  
                     
                        Sparkignition reciprocating or rotary internal combustion piston engines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8408
                     
                  
                  
                     
                        Compressionignition internal combustion piston engines (diesel or semidiesel engines)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8409
                     
                  
                  
                     
                        Parts suitable for use solely or principally with the engines of heading 8407 or 8408
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8411
                     
                  
                  
                     
                        Turbojets, turbopropellers and other gas turbines
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8412
                     
                  
                  
                     
                        Other engines and motors
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8413
                     
                  
                  
                     
                        Rotary positive displacement pumps
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        ex 8414
                     
                  
                  
                     
                        Industrial fans, blowers and the like
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8415
                     
                  
                  
                     
                        Airconditioning machines, comprising a motordriven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8418
                     
                  
                  
                     
                        Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        ex 8419
                     
                  
                  
                     
                        Machines for wood, paperpulp, paper and paperboard industries
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8420
                     
                  
                  
                     
                        Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8423
                     
                  
                  
                     
                        Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weightoperated counting or checking machines; weighing machine weights of all kinds
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8425 to 8428
                     
                  
                  
                     
                        Lifting, handling, loading or unloading machinery
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product, and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8429
                     
                  
                  
                     
                        Selfpropelled 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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8430
                     
                  
                  
                     
                        Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; piledrivers and pileextractors; snowploughs and snowblowers
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 8431
                     
                  
                  
                     
                        Parts suitable for use solely or principally with road rollers
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8439
                     
                  
                  
                     
                        Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8441
                     
                  
                  
                     
                        Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 8443
                     
                  
                  
                     
                        Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8444 to 8447
                     
                  
                  
                     
                        Machines of these headings for use in the textile industry
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8448
                     
                  
                  
                     
                        Auxiliary machinery for use with machines of headings 8444 and 8445
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8452
                     
                  
                  
                     
                        Sewing machines, other than booksewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewingmachine needles:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product,
                     
                     
                         where the value of all the nonoriginating 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 originating
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8456, 8457 to 8465 and ex
                     
                     
                        8466
                     
                  
                  
                     
                        Machinetools and machines and their parts and accessories of headings 8456 to 8466; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Waterjet cutting machines
                     
                     
                         Parts and accessories for waterjet cutting machines
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8469 to 8472
                     
                  
                  
                     
                        Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8480
                     
                  
                  
                     
                        Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8482
                     
                  
                  
                     
                        Ball or roller bearings
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8484
                     
                  
                  
                     
                        Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals.
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8486
                     
                  
                  
                     
                         Machine tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electrodischarge, electrochemical, electron beam, ionicbeam or plasma arc processes and parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Machine tools (including presses) for working metal by bending, folding, straightening, flattening, and parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Machine tools for working stone, ceramics, concrete, asbestoscement or like mineral materials or for coldworking glass and parts and accessories thereof 
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Markingout instruments which are patterngenerating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Moulds, injection or compression types
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Lifting, handling, loading or unloading machinery
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8431 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8487
                     
                  
                  
                     
                        Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 85
                     
                  
                  
                     
                        Electrical machinery and equipment and parts thereof; sound recorders and reproducers; television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8501
                     
                  
                  
                     
                        Electric motors and generators (excluding generating sets)
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8503 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8502
                     
                  
                  
                     
                        Electric generating sets and rotary converters
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within heading 8501 or 8503, taken together, are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 8504
                     
                  
                  
                     
                        Power supply units for automatic dataprocessing machines
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 8517
                     
                  
                  
                     
                        Other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        ex 8518
                     
                  
                  
                     
                        Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audiofrequency electric amplifiers; electric sound amplifier sets
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8519
                     
                  
                  
                     
                        Sound recording or reproducing apparatus
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product, and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8521
                     
                  
                  
                     
                        Video recording or reproducing apparatus
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product, and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8522
                     
                  
                  
                     
                        Parts and accessories suitable for use solely or principally with the apparatus of heading 8519 or 8521
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8523
                     
                  
                  
                     
                        Discs, tapes, solidstate nonvolatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Unrecorded discs, tapes, solidstate nonvolatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                          Recorded discs, tapes, solidstate nonvolatile storage devices and other media for the recording of sound or of other phenomena, but excluding products of Chapter 37
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8523 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Matrices and masters for the production of discs, but excluding products of Chapter 37
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Proximity cards and “smart cards” with two or more electronic integrated circuits
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         “Smart cards” with one electronic integrated circuit
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8525
                     
                  
                  
                     
                        Transmission apparatus for radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; digital cameras and video camera recorders
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8526
                     
                  
                  
                     
                        Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8527
                     
                  
                  
                     
                        Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8528
                     
                  
                  
                     
                        Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic dataprocessing system of heading 8471
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8529
                     
                  
                  
                     
                        Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Suitable for use solely or principally with video recording or reproducing apparatus
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Suitable for use solely or principally with monitors and projectors, not incorporating television reception apparatus, of a kind solely or principally used in an automatic dataprocessing system of heading 8471
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8535 
                     
                  
                  
                     
                        Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage exceeding 1 000 V
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8536
                     
                  
                  
                     
                        Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits, for a voltage not exceeding 1 000 V; connectors for optical fibres, optical fibre bundles or cables:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000 V 
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Connectors for optical fibres, optical fibre bundles or cables
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Of plastics
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Of ceramics
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Of copper
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8537
                     
                  
                  
                     
                        Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 8538 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 8541
                     
                  
                  
                     
                        Diodes, transistors and similar semiconductor devices, except wafers not yet cut into chips
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8542
                     
                  
                  
                     
                        Electronic integrated circuits:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Monolithic integrated circuits 
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Multichips which are parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        8544
                     
                  
                  
                     
                        Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8545
                     
                  
                  
                     
                        Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8546
                     
                  
                  
                     
                        Electrical insulators of any material
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8547
                     
                  
                  
                     
                        Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8548
                     
                  
                  
                     
                        Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Electronic microassemblies 
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the materials classified within heading 8541 or 8542, taken together, are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 86
                     
                  
                  
                     
                        Railway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8608
                     
                  
                  
                     
                        Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 87
                     
                  
                  
                     
                        Vehicles other than railway or tramway rolling stock, and parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        8709
                     
                  
                  
                     
                        Works trucks, selfpropelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8710
                     
                  
                  
                     
                        Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8711
                     
                  
                  
                     
                        Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; sidecars:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         with reciprocating internal combustion piston engine of a cylinder capacity:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Not exceeding 50 cc
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 20 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Exceeding 50 cc
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 8712
                     
                  
                  
                     
                        Bicycles without ball bearings
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of heading 8714
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                     
                  
               
                     
                        8715
                     
                  
                  
                     
                        Baby carriages and parts thereof
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        8716
                     
                  
                  
                     
                        Trailers and semitrailers; other vehicles, not mechanically propelled; parts thereof
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 88
                     
                  
                  
                     
                        Aircraft, spacecraft, and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 8804
                     
                  
                  
                     
                        Rotochutes
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 8804
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        8805
                     
                  
                  
                     
                        Aircraft launching gear; deckarrestor or similar gear; ground flying trainers; parts of the foregoing articles
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 89
                     
                  
                  
                     
                        Ships, boats and floating structures
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading 8906 may not be used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 90
                     
                  
                  
                     
                        Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9001
                     
                  
                  
                     
                        Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9002
                     
                  
                  
                     
                        Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9004
                     
                  
                  
                     
                        Spectacles, goggles and the like, corrective, protective or other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9005
                     
                  
                  
                     
                        Binoculars, monoculars, other optical telescopes, and mountings therefor
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 9006
                     
                  
                  
                     
                        Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9007
                     
                  
                  
                     
                        Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9011
                     
                  
                  
                     
                        Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 9014
                     
                  
                  
                     
                        Other navigational instruments and appliances
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9015
                     
                  
                  
                     
                        Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9016
                     
                  
                  
                     
                        Balances of a sensitivity of 5 cg or better, with or without weights
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9017
                     
                  
                  
                     
                        Drawing, markingout or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9018
                     
                  
                  
                     
                        Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electromedical apparatus and sighttesting instruments:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Dentists’ chairs incorporating dental appliances
                     
                  
                  
                     
                        Manufacture from materials of any heading, including other materials of heading 9018
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials used are classified within a heading other than that of the product;
                     
                     
                         the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        9019
                     
                  
                  
                     
                        Mechanotherapy appliances; massage apparatus; psychological aptitudetesting apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        9020
                     
                  
                  
                     
                        Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 25 % of the exworks price of the product
                     
                  
               
                     
                        9024
                     
                  
                  
                     
                        Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9025
                     
                  
                  
                     
                        Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9026
                     
                  
                  
                     
                        Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 9014, 9015, 9028 or 9032
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9027
                     
                  
                  
                     
                        Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, 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
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9029
                     
                  
                  
                     
                        Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9030
                     
                  
                  
                     
                        Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities; instruments and apparatus for measuring or detecting alpha, beta, gamma, Xray, cosmic or other ionising radiations
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9031
                     
                  
                  
                     
                        Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9032
                     
                  
                  
                     
                        Automatic regulating or controlling instruments and apparatus
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9033
                     
                  
                  
                     
                        Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 91
                     
                  
                  
                     
                        Clocks and watches and parts thereof; except for:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9105
                     
                  
                  
                     
                        Other clocks
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9109
                     
                  
                  
                     
                        Clock movements, complete and assembled
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         the value of all the nonoriginating materials used does not exceed the value of all the originating materials used
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9110
                     
                  
                  
                     
                        Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 40 % of the exworks price of the product; and
                     
                     
                         where, within the above limit, the value of the materials classified within heading 9114 are only used up to a value of 10 % of the exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9111
                     
                  
                  
                     
                        Watch cases and parts thereof
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9112
                     
                  
                  
                     
                        Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        9113
                     
                  
                  
                     
                        Watch straps, watch bands and watch bracelets, and parts thereof:
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         of base metal, whether or not gold or silverplated, or of metal clad with precious metal
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                         Other
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 92
                     
                  
                  
                     
                        Musical instruments; parts and accessories of such articles
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        Chapter 93
                     
                  
                  
                     
                        Arms and ammunition; parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 94
                     
                  
                  
                     
                        Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                        ex 9401 and
                     
                     
                        ex 9403
                     
                  
                  
                     
                        Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m² or less
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 40 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                         the value of the cloth does not exceed 25 % of the exworks price of the product; and
                     
                     
                         all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
                     
                  
                  
                     
                  
               
                     
                        9405
                     
                  
                  
                     
                        Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9406
                     
                  
                  
                     
                        Prefabricated buildings
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 95
                     
                  
                  
                     
                        Toys, games and sports requisites; parts and accessories thereof; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9503
                     
                  
                  
                     
                        Other toys; reducedsize (“scale”) models and similar recreational models, working or not; puzzles of all kinds
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9506
                     
                  
                  
                     
                        Golf clubs and parts thereof
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golfclub heads may be used
                     
                     
                  
                  
                     
                  
               
                     
                        ex Chapter 96
                     
                  
                  
                     
                        Miscellaneous manufactured articles; except for:
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9601 and
                     
                     
                        ex 9602
                     
                  
                  
                     
                        Articles of animal, vegetable or mineral carving materials
                     
                  
                  
                     
                        Manufacture from “worked” carving materials of these headings
                     
                  
                  
                     
                  
               
                     
                        ex 9603
                     
                  
                  
                     
                        Brooms and brushes, (except for besoms and the like and brushes made from marten or squirrel hair), handoperated mechanical floor sweepers, not motorised; paint pads and rollers; squeegees (other than roller squeegees)
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9605
                     
                  
                  
                     
                        Travel sets for personal toilet, sewing or shoe or clothes cleaning
                     
                  
                  
                     
                        Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, nonoriginating articles may be incorporated, provided their total value does not exceed 15 % of the exworks price of the set
                     
                  
                  
                     
                  
               
                     
                        9606
                     
                  
                  
                     
                        Buttons, pressfasteners, snapfasteners and pressstuds, button moulds and other parts of these articles; button blanks
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        9608
                     
                  
                  
                     
                        Ballpoint pens; felttipped and other poroustipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencilholders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product.
                     
                     
                        However, nibs or nibpoints classified within the same heading may be used
                     
                  
                  
                     
                  
               
                     
                        9612
                     
                  
                  
                     
                        Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; inkpads, whether or not inked, with or without boxes
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         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 exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9613
                     
                  
                  
                     
                        Lighters with piezoigniter
                     
                  
                  
                     
                        Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the exworks price of the product
                     
                  
                  
                     
                  
               
                     
                        ex 9614
                     
                  
                  
                     
                        Pipes and pipe bowls
                     
                  
                  
                     
                        Manufacture from roughlyshaped blocks
                     
                  
                  
                     
                  
               
                     
                        Chapter 97
                     
                  
                  
                     
                        Works of art, collectors’ pieces and antiques
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
                  
                     
                  
               
            
               ANNEX II-A
            
            
            
               Derogations from the list of working or processing required to be carried out 
                  on nonoriginating materials in order for the product manufactured 
                  to obtain originating status
            
            
            
               The products included in the list may not all be covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.
            
            
            
               Common provisions
            
            
            
               1.
                     For the products described in the table below, the following rules may also apply instead of the rules set out in Annex II to this Protocol.
            
            
            
               2.
                     The proof of origin issued or made out in accordance with this Annex shall include the following statement in English, :
            
            
            
               “Derogation – Annex II-A to Protocol No 1 - Materials of HS heading No … originating from … used.”
            
         
         
            
            
               This statement shall be contained in box 7 of the EUR.1 movement certificate referred to in Article 18 of this Protocol, or shall be added to the origin declaration referred to in Article 21 hereof.
            
            
            
               3.
                     Ghana and the Member States of the European Union shall, each for their own part, take the measures necessary in order to implement this Annex.
            
            
            
                     
                        HS heading
                     
                  
                  
                     
                        Description of product
                     
                  
                  
                     
                        Specific derogation concerning the working or processing carried out on nonoriginating materials which confers originating status
                     
                  
               
                     
                        Chapter 2
                     
                  
                  
                     
                        Meat and edible meat offal
                     
                  
                  
                     
                        All the meat and edible meat offal is wholly obtained
                     
                  
               
                     
                        Chapter 4
                     
                  
                  
                     
                        Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         all the materials of Chapter 4 used are wholly obtained
                     
                     
                         the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product
                     
                  
               
                     
                        Chapter 6
                     
                  
                  
                     
                        Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                     
                  
                  
                     
                        Manufacture in which all the materials of Chapter 6 used are wholly obtained
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        0812 to 0814
                     
                  
                  
                     
                        Fruit and nuts, provisionally preserved; fruit, dried, other than that of headings 0801 to 0806;
                     
                     
                        peel of citrus fruits or melons
                     
                  
                  
                     
                        Manufacture in which the content of materials of Chapter 8 used does not exceed 30 %, by weight, of the final product 
                     
                  
               
                     
                        Chapter 9
                     
                  
                  
                     
                        Coffee, tea, maté and spices 
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
               
                     
                        1101 to 1104
                     
                  
                  
                     
                        Products of the milling industry
                     
                  
                  
                     
                        Manufacture from materials of Chapter 10, except rice of heading 1006
                     
                  
               
                     
                        1105 to 1109
                     
                  
                  
                     
                        Flour, meal, powder, flakes of potatoes, etc.; starches; inulin; wheat gluten
                     
                  
                  
                     
                        Manufacture in which the content of nonoriginating materials does not exceed 20 %, by weight
                     
                     
                        or
                     
                     
                        Manufacture from materials of Chapter 10, except materials of heading 1006, in which the materials of heading 0710 and subheading 0710.10 are wholly obtained
                     
                  
               
                     
                        Chapter 12
                     
                  
                  
                     
                        Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
               
                     
                        1301
                     
                  
                  
                     
                        Lac; natural gums, resins, gumresins and oleoresins (for example, balsams)
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
               
                     
                        1302
                     
                  
                  
                     
                        Vegetable saps and extracts; pectic substances, pectinates and pectates; agaragar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                     
                     
                         Mucilages and thickeners, modified, derived from vegetable products
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 70 % of the exworks price of the product
                     
                  
               
                     
                        1506
                     
                  
                  
                     
                        Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
               
                     
                        ex 1507 to 1515
                     
                  
                  
                     
                        Vegetable oils and their fractions:
                     
                     
                         Soya, groundnut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption, except olive oils of headings 1509 and 1510
                     
                  
                  
                     
                        Manufacture from materials of any subheading, except that of the product 
                     
                  
               
                     
                        1516
                     
                  
                  
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared
                     
                  
                  
                     
                        Manufacture from materials classified in a heading other than that of the product
                     
                  
               
                     
                        Chapter 18
                     
                  
                  
                     
                        Cocoa and cocoa preparations
                     
                  
                  
                     
                         Manufacture:
                     
                     
                         from materials of any heading, except that of the product
                     
                     
                         in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product
                     
                  
               
                     
                        1901
                     
                  
                  
                     
                        Food preparations of flour, groats, meal, starch or malt extract, containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         from materials of any heading, except that of the product
                     
                     
                         in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product
                     
                  
               
                     
                        1902
                     
                  
                  
                     
                        Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
                     
                  
                  
                     
                        Manufacture in which:
                     
                     
                         the content of materials of Chapter 11 used does not exceed 20 %, by weight
                     
                     
                         the weight of materials of Chapters 2 and 3 used does not exceed 20 %, by weight, of the final product
                     
                  
               
                     
                        1903
                     
                  
                  
                     
                        Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:
                     
                     
                         with a content of materials of heading 1108.13 (potato starch) not more than 30 % by weight
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
               
                     
                        1904
                     
                  
                  
                     
                        Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         from materials of any heading, except heading 1806
                     
                     
                         in which the content of materials of Chapter 11 used does not exceed 20 %, by weight
                     
                     
                         in which the content of materials of Chapter 17 used does not exceed 40 %, by weight of the final product
                     
                  
               
                     
                        1905
                     
                  
                  
                     
                        Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                     
                  
                  
                     
                        Manufacture in which the content of materials of Chapter 11 used does not exceed 20 % by weight
                     
                  
               
                     
                        ex Chapter 20
                     
                  
                  
                     
                        Preparations of vegetables, fruit, nuts or other parts of plants:
                     
                     
                        from materials other than those of headings 2002, 2003
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         from materials of any heading, except that of the product
                     
                     
                         in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product
                     
                     
                        or
                     
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 70 % of the exworks price of the product
                     
                     
                         in which the content of materials of Chapter 17 used does not exceed 40 %, by weight, of the final product
                     
                  
               
                     
                        Chapter 21
                     
                  
                  
                     
                        Miscellaneous edible preparations
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         from materials of any heading, except that of the product
                     
                     
                         in which the content of materials of Chapters 4 and 17 used does not exceed 40 %, by weight, of the final product
                     
                     
                        or
                     
                     
                        Manufacture:
                     
                     
                        in which the value of all the materials used does not exceed 70 % of the exworks price of the product
                     
                     
                         in which the content of materials of Chapters 4 and 17 used does not exceed 40 %, by weight, of the final product
                     
                  
               
                     
                        Chapter 23
                     
                  
                  
                     
                        Residues and waste from the food industries; prepared animal fodder
                     
                  
                  
                     
                        Manufacture:
                     
                     
                         from materials of any heading, except that of the product
                     
                     
                         in which the content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by weight, of the final product
                     
                     
                        or
                     
                     
                        Manufacture:
                     
                     
                         in which the value of all the materials used does not exceed 70 % of the exworks price of the product
                     
                     
                         in which the content of maize or materials of Chapters 2, 4 and 17 used does not exceed 40 %, by weight, of the final product
                     
                  
               
                     
                        Chapter 32
                     
                  
                  
                     
                        Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks
                     
                  
                  
                     
                        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 exworks price of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 33
                     
                  
                  
                     
                        Essential oils and resinoids; perfumery, cosmetic or toilet preparations
                     
                  
                  
                     
                        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 exworks price of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 34
                     
                  
                  
                     
                        Soap, organic surfaceactive agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for: 
                     
                  
                  
                     
                        Manufacture 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 exworks price of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 70 % of the exworks price of the product
                     
                  
               
                     
                        ex 3404
                     
                  
                  
                     
                        Artificial waxes and prepared waxes:
                     
                     
                        – with a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
               
                     
                        Chapter 35 
                     
                  
                  
                     
                        Albuminoidal substances; modified starches; glues; enzymes 
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 36
                     
                  
                  
                     
                        Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 37
                     
                  
                  
                     
                        Photographic or cinematographic goods
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 38
                     
                  
                  
                     
                        Miscellaneous chemical products
                     
                  
                  
                     
                        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 exworks price of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        ex 3922 to 3926
                     
                  
                  
                     
                        Articles of plastics
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                  
               
                     
                        ex Chapter 41
                     
                  
                  
                     
                        Raw hides and skins (other than fur skins) and leather
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        4101 to 4103
                     
                  
                  
                     
                        Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split; raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to Chapter 41; other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to Chapter 41
                     
                  
                  
                     
                        Manufacture from materials of any heading
                     
                  
               
                     
                        4104 to 4106
                     
                  
                  
                     
                        Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                     
                  
                  
                     
                        Retanning of tanned leather
                     
                  
               
                     
                        Chapter 42
                     
                  
                  
                     
                        Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                     
                  
               
                     
                        Chapter 46
                     
                  
                  
                     
                        Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 48
                     
                  
                  
                     
                        Paper and paperboard; articles of paper pulp, of paper or of paperboard
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
                     
                        ex 6117
                     
                  
                  
                     
                        Other madeup clothing accessories; knitted or crocheted parts of garments or of clothing accessories
                     
                  
                  
                     
                        Spinning of natural and/or manmade staple fibres, or extrusion of manmade filament yarn, accompanied by knitting (knittedtoshape products)
                     
                     
                        or
                     
                     
                        Dyeing of yarn of natural fibres accompanied by knitting (knittedtoshape products)
                     
                  
               
                     
                        6213 and 6214
                     
                  
                  
                     
                        Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                     
                     
                         embroidered
                     
                  
                  
                     
                        Weaving accompanied by makingup (including cutting)
                     
                     
                        or
                     
                     
                        Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the exworks price of the product
                           55
                        
                     
                     
                        or
                     
                     
                        Makingup preceded by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                     
                        Weaving accompanied by makingup (including cutting)
                     
                     
                        or
                     
                     
                        Makingup preceded by printing accompanied by at least two preparatory finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the exworks price of the product
                     
                  
               
                     
                  
                  
                     
                         other
                     
                  
                  
                     
                  
               
                     
                        6307
                     
                  
                  
                     
                        Other madeup articles, including dress patterns
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        6308
                     
                  
                  
                     
                        Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered tablecloths or serviettes, or similar textile articles, put up in packings for retail sale
                     
                  
                  
                     
                        Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, the value of any nonoriginating articles must not exceed 35 % of the exworks price of the set
                     
                     
                  
               
                     
                        ex Chapter 64
                     
                  
                  
                     
                        Footwear, gaiters and the like
                     
                  
                  
                     
                        Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components
                     
                  
               
                     
                        Chapter 69
                     
                  
                  
                     
                        Ceramic products
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        ex Chapter 71
                     
                  
                  
                     
                        Natural or cultured pearls, precious or semiprecious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin, except for: 
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product 
                     
                  
               
                     
                        7106, 7108 and 7110
                     
                  
                  
                     
                        Precious metals:
                     
                     
                         unwrought
                     
                  
                  
                     
                        Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110
                     
                     
                        or
                     
                     
                        Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
                     
                     
                        or
                     
                     
                        Fusion and/or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
                     
                  
               
                     
                  
                  
                     
                         semimanufactured or in powder form
                     
                  
                  
                     
                        Manufacture from unwrought precious metals
                     
                  
               
                     
                        7115
                     
                  
                  
                     
                        Other articles of precious metal or of metal clad with precious metal
                     
                  
                  
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
               
                     
                        Chapter 83
                     
                  
                  
                     
                        Miscellaneous articles of base metal
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        ex 8302
                     
                  
                  
                     
                        Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8302 may be used, provided their value does not exceed 30 % of the exworks price of the product
                     
                  
               
                     
                        ex 8306
                     
                  
                  
                     
                        Statuettes and other ornaments, of base metal
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product. However, the other materials of heading 8306 may be used, provided their value does not exceed 40 % of the exworks price of the product 
                     
                  
               
                     
                        Chapter 84
                     
                  
                  
                     
                        Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 85
                     
                  
                  
                     
                        Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
                     
                  
                  
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 87
                     
                  
                  
                     
                        Vehicles other than railway or tramway rolling stock, and parts and accessories thereof
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 50 % of the exworks price of the product
                     
                  
               
                     
                        Chapter 94
                     
                  
                  
                     
                        Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like; prefabricated buildings;
                     
                  
                  
                     
                        Manufacture in which all the materials used are classified within a heading other than that of the product
                     
                     
                        or
                     
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the exworks price of the product
                     
                  
               
               ANNEX III To PROTOCOL NO. 1
            
            
            
               FORM FOR MOVEMENT OF GOODS CERTIFICATE EUR.1
            
            
            
               1.
                     EUR.1 movement certificates shall be made out based on the form a specimen of which appears in this Annex. That form shall be printed in one or more of the languages in which this Agreement is drawn up. Certificates shall be made out in one of those languages and in accordance with the provisions of the domestic law of the exporting State. If the forms are filled in manually, they shall be completed in ink in block letters.
            
            
            
               2.
                     Each certificate shall measure 210 x 297 mm; a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 60 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 exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case, each certificate shall 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 printed or not, by which it can be identified.
            
            
            
               MOVEMENT CERTIFICATE
            
            
                     
                        1.
                              Exporter (Name, full address, country)
                     
                  
                  
                     
                           EUR.1
                              No A
                              000.000
                     
                  
               
                     
                  
                  
                     
                        See notes overleaf before completing this form.
                     
                  
               
                     
                  
                  
                     
                        2.
                              Certificate used in preferential trade between
                     
                     
                     
                           
                     
                  
               
                     
                        3.
                              Consignee (Name, full address, country) (Optional)
                     
                  
                  
                     
                           and
                     
                     
                     
                           
                     
                     
                           (Insert appropriate countries, groups of countries or territories)
                     
                  
               
                     
                  
                  
                     
                        4.
                              Country, group of countries or territory in which the products are considered as originating
                     
                     
                     
                  
                  
                     
                        5.
                              Country, group of countries or territory of destination
                     
                     
                     
                     
                  
               
                     
                        6.
                              Transport details (Optional)
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        7.
                              Remarks
                     
                     
                     
                     
                     
                     
                     
                     
                  
               
                     
                        8.
                              Item number; Marks and numbers; Number and kind of packages (1); Description of goods
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        9.
                              Gross mass (kg) or other measure (litres, m³, etc.)
                     
                     
                  
                  
                     
                        10.
                              Invoices
                     
                     
                           (Optional)
                     
                     
                  
               
                     
                        11.
                              CUSTOMS ENDORSEMENT
                     
                     
                           Declaration certified
                     
                     
                           Export document (2) 
                     
                     
                           Form
                              No
                              
                     
                     
                           Customs office
                              
                     
                     
                           Issuing country or territory
                     
                     
                           .
                              
                     
                     
                           Date
                              
                     
                     
                           .
                              
                     
                     
                        (Signature)
                     
                  
                  
                     
                     
                     
                     
                     
                     
                     
                     
                           Stamp
                     
                     
                     
                     
                     
                  
                  
                     
                        12.
                              DECLARATION BY THE EXPORTER
                     
                     
                           I, the undersigned, declare that the goods described above meet the conditions required for the issue of this certificate.
                     
                     
                     
                     
                     
                           Place and date
                              
                     
                     
                     
                           .
                              
                     
                     
                        (Signature)
                     
                  
               
               (¹) If goods are not packed, indicate number of items or state “in bulk” as appropriate.
            
            
               (²) Complete only where the regulations of the exporting country or territory require.
            
         
         
            
               
            
                     
                        13.
                              Request for verification, to:
                     
                  
                  
                     
                        14.
                              Result of verification
                     
                  
               
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        Verification carried out shows that this certificate (*)
                     
                     
                     
                        
                     
                     
                           was issued by the customs office indicated and that the information contained therein is accurate.
                     
                     
                     
                           
                     
                     
                        
                     
                     
                        does not meet the requirements as to authenticity and accuracy (see remarks appended).
                     
                     
                  
               
                     
                        Verification of the authenticity and accuracy of this certificate is requested
                     
                     
                     
                     
                     
                           
                     
                     
                        (Place and date)
                     
                     
                     
                           Stamp
                     
                     
                     
                     
                     
                     
                     
                           
                     
                     
                        (Signature)
                     
                     
                     
                  
                  
                     
                     
                     
                     
                     
                           
                     
                     
                        (Place and date)
                     
                     
                     
                           Stamp
                     
                     
                     
                     
                     
                     
                     
                           
                     
                     
                        (Signature)
                     
                     
                        ________________________
                     
                     
                        (*) Insert X in the appropriate box.
                     
                  
               
            
               NOTES
            
            
            
               1.
                     Certificate must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certificate and endorsed by the Customs authorities of the issuing country or territory.
            
            
            
               2.
                     No spaces must be left between the items entered on the certificate and each item must be 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.
            
            
            
               APPLICATION FOR A MOVEMENT CERTIFICATE
            
            
                     
                        1.
                              Exporter (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.
                              Consignee (Name, full address, country) (Optional)
                     
                  
                  
                     
                           and
                     
                     
                     
                           
                     
                     
                           (Insert appropriate countries, groups of countries or territories)
                     
                  
               
                     
                  
                  
                     
                        4.
                              Country, group of countries or territory in which the products are considered as originating
                     
                     
                     
                  
                  
                     
                        5.
                              Country, group of countries or territory of destination
                     
                     
                     
                     
                  
               
                     
                        6.
                              Transport details (Optional)
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        7.
                              Remarks
                     
                     
                     
                     
                     
                     
                     
                     
                  
               
                     
                        8.
                              Item number; Marks and numbers; Number and kind of packages (*); Description of goods
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        9.
                              Gross mass (kg) or other measure (litres, m³, etc.)
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                  
                  
                     
                        10.
                              Invoices
                     
                     
                           (Optional)
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                     
                  
               
               (¹) If goods are not packed, indicate number of items or state “in bulk” as appropriate.
            
            
            
               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(
                           56
                        ):
                     
                  
               
                     
                  
                  
                     
                        ………………………………………………………………...…
                     
                  
               
                     
                  
                  
                     
                        ……………………………………………………………...……
                     
                  
               
                     
                  
                  
                     
                        …………………………………………………………………...
                     
                  
               
                     
                  
                  
                     
                        …………………………………………………………………...
                     
                  
               
                     
                        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)
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
         
         
            
               ANNEX IV To PROTOCOL NO. 1
            
            
            
               ORIGIN DECLARATION
            
            
            
               The origin declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
            
            
            
               Bulgarian version
            
            
            
               Износителят на продуктите, обхванати от този документ (митническо разрешение № … (
                  57
               )) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (
                  58
               ).
            
            
            
               Spanish version
            
            
            
               El exportador de los productos incluidos en el presente documento (autorización aduanera n° .. …(1).) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial . …(2).
            
            
               Czech version
            
            
            
               Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v …(2).
            
            
            
               Danish version
            
            
            
               Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ...(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(2).
            
         
         
            
            
               German version
            
            
            
               Der Ausführer (Ermächtigter Ausführer; BewilligungsNr. ...(1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte ...(2) Ursprungswaren sind.
            
            
            
               Estonian version
            
            
            
               Käesoleva dokumendiga hõlmatud toodete eksportija (tolli luba nr. ...(1)) deklareerib, et need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
            
            
            
               Greek version
            
            
            
               Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ. ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής ...(2).
            
            
            
               English version
            
            
            
               The exporter of the products covered by this document (customs authorisation ...(1)) declares that, except where otherwise clearly indicated, these products are of ...(2) preferential origin.
            
            
            
               French version
            
            
            
               L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2)).
            
         
         
            
            
               Croatian version
            
            
            
               Izvoznik proizvoda obuhvaćenih ovom ispravom (carinsko ovlaštenje br. ... (1)) izjavljuje da su, osim ako je drukčije izričito navedeno, ovi proizvodi ... (2) preferencijalnog podrijetla.
            
            
            
               Italian version
            
            
            
               L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n …(1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale …(2)
            
            
            
               Latvian version
            
            
            
               Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2).
            
            
            
               Lithuanian version
            
            
            
               Šiame dokumente išvardytų produktų eksportuotojas (muitinės liudijimo Nr …(1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra …(2) preferencinės kilmės produktai.
            
            
            
               Hungarian version
            
            
            
               A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő jelzés hiányában az áruk kedvezményes …(2) származásúak.
            
         
         
            
            
               Maltese version
            
            
            
               Lesportatur talprodotti koperti b’dan iddokument (awtorizzazzjoni taddwana nru. …(1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn ilprodotti huma ta’ oriġini preferenzjali …(2).
            
            
            
               Dutch version
            
            
            
               De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...(1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2).
            
            
            
               Polish version
            
            
            
               Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie.
            
            
            
               Portuguese version
            
            
            
               O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...(1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ...(2).
            
            
            
               Romanian version
            
            
            
               Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. …(1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială …(2).
            
         
         
            
            
               Slovenian version
            
            
            
               Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.
            
            
            
               Slovak version
            
            
            
               Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).
            
            
            
               Finnish version
            
            
            
               Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).
            
            
            
               Swedish version
            
            
            
               Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).
            
            
            
            
                     
                  
                  
                     
                        …………………………………………………
                           59
                        
                     
                     
                        (Place and date)
                     
                  
               
                     
                  
                  
                     
                        ………………………………………………….
                           60
                        
                     
                     
                        (Signature of the exporter; in addition, the name of the person signing the declaration has to be indicated in clear script)
                     
                  
               
         
         
            
            
            
               ANNEX V-A TO PROTOCOL No. 1
            
            
            
               SUPPLIER’S DECLARATION 
                  FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS
            
            
            
            
                     
                        I, the undersigned, declare that the goods listed on this document ........................... (1)
                     
                     
                     
                  
               
                     
                        originate in ............................. (2) and satisfy the rules of origin governing preferential trade between Ghana and the European Union.
                     
                     
                  
               
                     
                        I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
                     
                     
                  
               
                     
                        ...................................................................(3)
                     
                  
               
                     
                        ..........................................................................................(4)
                     
                     
                  
               
                     
                        ................................................(5)
                     
                  
               
            
               Note
            
            
            
               The text above, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced.
            
            
               (1)
                      If only some of the goods listed on the invoice are concerned, they should be clearly indicated or marked and this marking entered on the declaration as follows: “. . . . . . . . . . listed on this invoice and marked . . . . . . . . . . were produced . . . . . . . . . .”.
            
            
                If a document other than an invoice or an annex to the invoice is used (see Article 27(5) of the Protocol), the name of the document concerned should be mentioned instead of the word “invoice”.
            
            
               (2)
                     The European Union, a Member State of the European Union,Ghana, an OCT or another ACP State that has at least provisionally applied an EPA. Where Ghana, an OCT or another ACP State that has at least provisionally applied an EPA is given, a reference must also be made to the European Union customs office holding any EUR.1 or EUR.2 certificate(s) concerned, giving the number of the certificate(s) concerned and, if possible, the relevant customs entry number involved.
            
            
               (3)
                     Place and date.
            
            
               (4)
                     Name and function in company.
            
            
               (5)
                     Signature.
            
            
            
         
         
            
            
               ANNEX V-B TO PROTOCOL No. 1
            
            
            
               SUPPLIER’S DECLARATION 
                  FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGINAL STATUS
            
            
            
            
                     
                        I, the undersigned, declare that the goods listed on this document ................................................ (1) originate in ................................................. (2) and incorporate the following components or materials which do not have Ghana, other ACP State that has at least provisionally applied an EPA, an OCT or European Union origin for preferential trade:
                     
                  
               
                     
                        ………………..................................................................(3)
                     
                  
                  
                     
                        .......................................................(4)
                     
                  
               
                     
                        ....................................................(5)
                     
                  
                  
                     
                  
               
                     
                        …..........................................................................................................................................................
                     
                  
               
                     
                        …………………………………………….............................................................................................(6)
                     
                  
               
                     
                        I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
                     
                  
               
                     
                        ..............................................................................(7)
                     
                  
                  
                     
                        ..........................................................................(8)
                     
                  
               
                     
                        ..............................................................................(9)
                     
                  
               
            
               Note
            
            
            
               The text above, suitably completed in conformity with the footnotes below, constitutes a supplier’s declaration. The footnotes do not have to be reproduced.
            
            
               (1)
                      If only some of the goods listed on the invoice are concerned, they should be clearly indicated or marked and this marking entered on the declaration as follows: “. . . . . . . . . . listed on this invoice and marked . . . . . . . . . . were produced . . . . . . . . . .”.
            
            
                If a document other than an invoice or an annex to the invoice is used (see Article 27(5) of the Protocol), the name of the document concerned should be mentioned instead of the word “invoice”.
            
            
               (2)
                     The European Union, a Member State of the European Union, Ghana, an OCT or another ACP State that has at least provisionally applied an EPA.
            
            
               (3)
                     The product description must be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.
            
            
               (4)
                     Customs values should be given only if required.
            
            
               (5)
                     The country of origin should be given only if required. The origin to be given must be a preferential origin, all other origins should be given as “third country”.
            
            
               (6)
                     Add the following: “and have undergone the following processing in [the European Union] [European Union Member State] [Ghana] [OCT] [other ACP State that has at least provisionally applied an EPA]..............................”, along with a description of the processing carried out if this information is required.
            
            
               (7)
                     Place and date.
            
            
               (8)
                     Name and function in company.
            
         
         
            
               (9)
                     Signature.
            
            
            
            
            
               ANNEX VI TO PROTOCOL No. 1
            
            
            
               INFORMATION CERTIFICATE
            
            
            
               1.
                     The information certificate form given in this Annex shall be used and printed in one or more of the official languages in which the Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in block letters. They shall bear a serial number, whether or not printed, by which they can be identified.
            
            
            
               2.
                     The information certificate shall measure 210 x 297 mm (A4 format); a tolerance of up to plus 8 mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not contain mechanical pulp and weigh not less than 65 g/m².
            
            
            
               3.
                     The national administrations may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each certificate shall include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.
            
            
               
            
                     
                        1. 
                     
                  
                  
                     
                        Supplier(1)
                     
                     
                  
                  
                     
                  
                  
                     
                        INFORMATION CERTIFICATE
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        to facilitate the issue of a
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        MOVEMENT CERTIFICATE
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        for preferential trade between
                     
                  
               
                     
                        2. 
                     
                  
                  
                     
                        Consignee(1)
                     
                  
                  
                     
                  
                  
                     
                        THE EUROPEAN UNION
                     
                     
                        and
                     
                     
                        Ghana
                     
                     
                  
                  
                     
                  
               
                     
                        3. 
                     
                  
                  
                     
                        Processor(1)
                     
                  
                  
                     
                  
                  
                     
                        4. State in which the working or processing has been carried out
                     
                     
                  
               
                     
                        6. 
                     
                  
                  
                     
                        Customs office of importation(1)
                     
                  
                  
                     
                        5. For official use
                     
                  
               
                     
                        7. 
                     
                  
                  
                     
                        Import document (2)
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Form: ........................................
                     
                  
                  
                     
                        No: ...............................................
                     
                  
                  
                     
                  
               
                     
                        Series: .........................................................................................................
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Date:
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        GOODS SENT TO THE STATE OF DESTINATION
                     
                  
               
                     
                        8.
                     
                  
                  
                     
                        Marks, numbers, quantity
                     
                  
                  
                     
                        9. Harmonized Commodity Description and Coding System
                     
                  
                  
                     
                        10. Quantity(3)
                     
                  
               
                     
                  
                  
                     
                        and kind of package
                     
                  
                  
                     
                        heading/subheading number (HS code)
                     
                  
                  
                     
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        11. Value(4)
                     
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                        IMPORTED GOODS USED
                     
                  
               
                     
                        12.
                     
                  
                  
                     
                        Harmonized Commodity Description and Coding System
                     
                  
                  
                     
                        13. Country of origin
                     
                  
                  
                     
                        14. Quantity(3)
                     
                  
                  
                     
                        15. Value(2)(5)
                     
                  
               
                     
                        99
                     
                  
                  
                     
                        heading/subheading number (HS code)
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                        16. 
                     
                  
                  
                     
                        Nature of the working or processing carried out
                     
                     
                  
               
                     
                        17. 
                     
                  
                  
                     
                        Remarks
                     
                     
                  
                  
                     
                  
               
                     
                        18. CUSTOMS ENDORSEMENT
                     
                  
                  
                     
                        19. DECLARATION BY SUPPLIER
                     
                  
               
                     
                  
                  
                     
                        Declaration certified:
                     
                  
                  
                     
                  
                  
                     
                        I, the undersigned, declare that the information
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                        on this certificate is accurate.
                     
                  
               
                     
                  
                  
                     
                        Document: ……………………...
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Form: .............................No: .............
                     
                  
                  
                     
                  
                  
                     
                        Place: ................... Date:
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Customs office: ......................
                     
                  
                  
                     
                        ......................................
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        Date:
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
                  
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                     
                     
                        Official stamp
                     
                  
                  
                     
                     
                     
                     
                  
                  
                     
                     
                     
                  
               
                     
                  
                  
                     
                        .
                     
                     
                        (Signature)
                     
                  
                  
                     
                        .
                     
                  
                  
                     
                        ................ ..................... ........................................... ....................
                     
                     
                        (Signature)
                     
                  
               
               (1)(2)(3)(4)(5) See footnotes overleaf
            
            
               
            
                     
                        REQUEST FOR VERIFICATION
                     
                  
                  
                     
                        RESULT OF VERIFICATION
                     
                  
               
                     
                        The undersigned customs official requests verification of the authenticity and accuracy of this information certificate.
                     
                  
                  
                     
                        Verification carried out by the undersigned customs official shows that this information certificate:
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (a) was issued by the customs office indicated and that the information contained therein is accurate(*).
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (b) does not meet the requirements as to authenticity and accuracy (see notes appended)(*).
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        Place: ......................................................... Date: ..................................................
                     
                  
                  
                     
                        Place: ......................................................... Date: ..................................................
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                     
                     
                     
                     
                        Official stamp
                     
                     
                     
                  
                  
                     
                     
                     
                     
                     
                        Official stamp
                     
                     
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                        (Official’s signature)
                     
                  
                  
                     
                        (Official’s signature)
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                  
               
                     
                  
                  
                     
                        (*) Delete where not applicable.
                     
                  
               
            
               CROSS REFERENCES
            
         
         
            
               1.
                     Name of individual or business and full address.
            
            
               2.
                     Optional information.
            
            
               3.
                     Kg, hl, m³ or other measure.
            
            
               4.
                     Packaging is considered as forming a whole with the goods contained therein. However, this provision does not apply to packaging which is not of the normal type for the article packed, and which has a lasting utility value of its own, apart from its function as packaging.
            
            
               5.
                     The value must be indicated in accordance with the provisions on rules of origin.
            
            
            
            
               ANNEX VII TO PROTOCOL No. 1
            
            
            
               FORM FOR APPLICATION FOR A DEROGATION
            
            
            
                     
                        1. Commercial description of the finished product
                     
                     
                        1.1. Customs classification (HS code)
                     
                  
                  
                     
                        2. Anticipated annual quantity of exports to the European Union (weight, number of pieces, metres or other unit)
                     
                  
               
                     
                        3. Commercial description of third country materials
                     
                     
                        Customs classification (HS code)
                     
                  
                  
                     
                        4. Anticipated annual quantity of third country materials to be used
                     
                  
               
                     
                        5. Value of third country materials
                     
                  
                  
                     
                        6. Exworks value of finished product
                     
                  
               
                     
                        7. Origin of third country materials
                     
                  
                  
                     
                        8. Reasons why the rule of origin for the finished product cannot be satisfied
                     
                  
               
                     
                        9. Commercial description of materials originating in countries or territories referred to in Article 7
                     
                  
                  
                     
                        10. Anticipated annual quantity of materials originating in countries or territories referred to in Article 7 to be used
                     
                  
               
                     
                        11. Value of materials originating in countries or territories referred to in Article 7
                     
                  
                  
                     
                        12. Working or processing carried out in countries or territories referred to in Article 7 without obtaining origin
                     
                  
               
                     
                        13. Duration requested for derogation
                     
                     
                        from .................. to ........................
                     
                  
                  
                     
                        14. Detailed description of working and processing in Ghana 
                     
                  
               
                     
                        15. Capital structure of the firm(s) concerned
                     
                  
                  
                     
                        16. Amount of investments made/planned
                     
                  
               
                     
                        17. Staff employed/expected 
                     
                  
                  
                     
                        18. Value added by the working or processing in Ghana:
                     
                     
                        18.1. Labour:
                     
                     
                        18.2. Overheads
                     
                     
                        18.3. Other:
                     
                  
               
                     
                        19. Other possible sources of supply for materials
                     
                  
                  
                     
                        20. Possible development to overcome the need for a derogation
                     
                  
               
                     
                        21. Remarks
                     
                     
                     
                     
                     
                     
                  
                  
                     
                  
               
            
               NOTES
            
            
            
               1.
                     If the boxes in the form are too small for the relevant information, you may attach additional pages to the form. In this case, you should indicate “see annex” in the box concerned.
            
            
            
               2.
                     If possible, samples or other illustrative material (pictures, designs, catalogues, etc.) of the final product and of the materials should accompany the form.
            
            
            
               3.
                     You must complete a form for each product covered by the request.
            
         
         
            
            
               Boxes 3, 4, 5, 7:
                     “third country” means any country which is not referred to in Article 7 of the Protocol.
            
            
               Box 12:
                     If third country materials have been worked or processed in the countries or territories referred to in Article 7 of the Protocol without obtaining origin before being further processed in Ghana requesting the derogation, you should indicate the working or processing carried out in the countries or territories referred to in Article 7 of the Protocol.
            
            
               Box 13:
                     The dates to be indicated are the initial and final one for the period in which EUR.1 certificates may be issued under the derogation.
            
            
               Box 18:
                     Indicate either the percentage of added value in respect of the exworks price of the product, or the monetary amount of the added value per unit of product.
            
            
               Box 19:
                     If alternative sources of material exist, indicate here what they are and, if possible, the reasons of cost or other reasons why they are not used.
            
            
               Box 20:
                     Indicate possible further investments or suppliers’ differentiation which make the derogation necessary for only a limited period of time.
            
            
            
            
            
               ANNEX VIII TO PROTOCOL No. 1
            
            
            
               OVERSEAS COUNTRIES AND TERRITORIES
            
            
            
               For the purposes of this Protocol “overseas countries and territories” means the countries and territories referred to in Annex II to the Treaty on the Functioning of the European Union listed below:
            
            
            
               (This list is without prejudice to the status of these countries and territories, or future changes in their status.)
            
            
            
               1.
                     Overseas countries and territories that have special relations with the Kingdom of Denmark:
            
            
         
         
            
                  Greenland.
            
            
            
               2.
                     Overseas countries and territories that have special relations with the French Republic:
            
            
            
                  New Caledonia and Dependencies,
            
            
                  French Polynesia,
            
            
                  Saint Pierre and Miquelon,
            
            
                  Saint Barthélemy,
            
            
                  French Southern and Antarctic Territories,
            
            
                  Wallis and Futuna.
            
            
            
               3.
                     Overseas countries and territories that have special relations with the Kingdom of the Netherlands:
            
            
            
                  Aruba,
            
            
                  Bonaire,
            
            
                  Curaçao,
            
            
                  Saba,
            
            
                  Sint Eustatius,
            
            
                  Sint Maarten.
            
            
         
         
            
               4.
                     Overseas countries and territories that have special relations with the United Kingdom of Great Britain and Northern Ireland:
            
            
            
                  Anguilla,
            
            
                  Bermuda,
            
            
                  Cayman Islands,
            
            
                  Falkland Islands,
            
            
                  South Georgia and the South Sandwich Islands,
            
            
                  Montserrat,
            
            
                  Pitcairn,
            
            
                  Saint Helena and Dependencies,
            
            
                  British Antarctic Territory,
            
            
                  British Indian Ocean Territory,
            
            
                  Turks and Caicos Islands,
            
            
                  British Virgin Islands.
            
            
            
            
               JOINT DECLARATION
            
            
            
               concerning the Principality of Andorra
            
            
         
         
            
               1.
                     Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonized System shall be accepted by Ghana as originating in the European Union within the meaning of this Agreement.
            
            
            
               2.
                     Protocol No. 1 concerning the definition of the concept of “originating products” and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.
            
            
            
            
               ________________
            
            
            
            
               JOINT DECLARATION
            
            
            
               concerning the Republic of San Marino
            
            
            
               1.
                     Products originating in the Republic of San Marino shall be accepted by Ghana as originating in the European Union within the meaning of this Agreement.
            
            
            
               2.
                     The Protocol No. 1 concerning the definition of the concept of “originating products” and methods of administrative cooperation shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.
            
            
               ________________
            
            
         
         
            
                  
                     (1)
                  
                        Cf. Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJEC L 256, 7.9.1987, p. 1) and the subsequent amendments thereto. 
               
               
                  
                     (2)
                  
                        The Western African countries are: Benin, Burkina Faso, Cape Verde, Gambia, Guinea-Bissau, Guinea, Ivory Coast, Liberia, Mauritania, Mali, Niger, Nigeria, Senegal, Sierra Leone and Togo.
               
               
                  
                     (3)
                  
                        See Council Decision 729/2009/EC of 13 July 2009 on the signature and provisional application of the Interim Partnership Agreement between the European Community, of the one part, and the Pacific States, of the other part (OJ L 272, 16.10.2009, p. 1).
               
               
                  
                     (4)
                  
                        See Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 1) and Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558)
               
               
                  
                     (5)
                  
                        This example is given for the purpose of explanation only. It is not legally binding.
               
               
                  
                     (6)
                  
                        See additional explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature. 
               
               
                  
                     (7)
                  
                        See additional explanatory Note 5(b) to Chapter 27 of the Combined Nomenclature.
               
               
                  
                     (8)
                  
                        For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (9)
                  
                        For the special conditions relating to “specific processes”, see Introductory Note 7.2. 
               
               
                  
                     (10)
                  
                        For the special conditions relating to “specific processes”, see Introductory Note 7.2. 
               
               
                  
                     (11)
                  
                        For the special conditions relating to “specific processes”, see Introductory Note 7.2. 
               
               
                  
                     (12)
                  
                        For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (13)
                  
                        For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (14)
                  
                        For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (15)
                  
                        For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (16)
                  
                        For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (17)
                  
                        Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32.
               
               
                  
                     (18)
                  
                        A “group” is regarded as any part of the heading separated from the rest by a semicolon.
               
               
                  
                     (19)
                  
                        For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
               
               
                  
                     (20)
                  
                        In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (21)
                  
                        In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (22)
                  
                        In the case of the products composed of materials classified both within headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
               
                  
                     (23)
                  
                        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 %.
               
               
                  
                     (24)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (25)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (26)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (27)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (28)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (29)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (30)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (31)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (32)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (33)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (34)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (35)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (36)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (37)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (38)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (39)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (40)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (41)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (42)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (43)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (44)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (45)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (46)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (47)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (48)
                  
                        See Introductory Note 6. 
               
               
                  
                     (49)
                  
                        See Introductory Note 6.
               
               
                  
                     (50)
                  
                        See Introductory Note 6.
               
               
                  
                     (51)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (52)
                  
                        For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
               
                  
                     (53)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (54)
                  
                        SEMII – Semiconductor Equipment and Materials Institute Incorporated.
               
               
                  
                     (55)
                  
                        For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
               
                  
                     (56)
                  
                        For example, import documents, movement certificates, manufacturer's declarations, etc., referring to the products used in manufacture or to the goods re-exported in the same state. 
               
               
                  
                     (57)
                  
                        Where the origin declaration is made out by an approved exporter within the meaning of Article 22 of this Protocol, the authorisation number of the approved exporter must be entered in this space. Where the origin declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
               
               
                  
                     (58)
                  
                        Origin of products to be indicated. Where the origin declaration relates, in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 40 of this Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.
               
               
                  
                     (59)
                  
                        These indications may be omitted if the information is contained on the document itself.
               
               
                  
                     (60)
                  
                        See Article 21(5) of this Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.