CELEX: 22020D0425
Language: en
Date: 2020-01-14 00:00:00
Title: Decision No 1/2020 of the EPA Committee of 14 January 2020 amending certain provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part [2020/425]

27.3.2020   
               
               
                  EN
               
               
                  Official Journal of the European Union
               
               
                  L 93/1
               
            
         DECISION No 1/2020 OF THE EPA COMMITTEE
         of 14 January 2020
         amending certain provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part [2020/425]
         THE EPA COMMITTEE,
         Having regard to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part (1) (‘the Agreement’), and in particular Article 13 thereto;
         Having regard to Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation to the Agreement, and in particular Article 44 thereto;
         Whereas:
         
                     (1)
                  
                  
                     In accordance with Article 13 of the Agreement, the EPA Committee may decide to amend the provisions of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation (‘the Protocol’) with a view to their further simplification.
                  
               
                     (2)
                  
                  
                     The Parties have agreed to make a corrigendum to Article 6(2) of the Protocol concerning the definition of the terms ‘their vessels’ and ‘their factory ships’.
                  
               
                     (3)
                  
                  
                     The Parties have agreed to introduce a new Article 13 entitled ‘Accounting segregation’, in order to allow economic operators to save costs by using that method of managing stocks.
                  
               
                     (4)
                  
                  
                     The Parties have agreed to replace the provision on ‘Direct Transport’ by a new one entitled ‘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.
                  
               
                     (5)
                  
                  
                     The Parties have agreed to introduce a new Article 17 of the Protocol, in order to allow economic operators to ship sugar of different origins without keeping the sugar in separate stores.
                  
               
                     (6)
                  
                  
                     The Parties have agreed to amend the Article on proof of origin, which is renumbered now as Article 18, in order to allow for more flexibility for economic operators to comply with the proofs of origin requirements.
                  
               
                     (7)
                  
                  
                     Amendments were introduced as from 1 January 2012 and 1 January 2017 into the Nomenclature governed by the Convention on the Harmonized Commodity Description and Coding System (Harmonized System). As those amendments were not intended to change the rules of origin, it is necessary, in order to maintain the status quo, that Annex II to the Protocol is amended accordingly.
                  
               
                     (8)
                  
                  
                     Following the accession of Croatia to the Union, it is necessary to make changes in Annex IV to the Protocol to introduce the Croatian-language version of the statement of Annex IV.
                  
               
                     (9)
                  
                  
                     Amendments were introduced in the list of overseas countries and territories contained in Annex IX to the Protocol. Therefore, in order to reflect those changes it is necessary to amend that Annex accordingly.
                  
               
                     (10)
                  
                  
                     In view of the number of changes to be made to the Protocol and the Annexes thereto, clarity requires it to be replaced in its entirety,
                  
               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 to the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part is hereby replaced by the text set out in the Annex to this Decision.
         
         
            Article 2
            This Decision shall enter into force on 31 March 2020.
         
         
            Done at Viktoria, Seychelles, 14 January 2020.
            
               
                  For the EPA Committee
               
               Dillum HAYMANDOYAL
               
                  ESA Co-Chair
               
               Cécile BILLAUX
               
                  EU Co-Chair
               
            
         
         
            (1)  OJ L 111, 24.4.2012, p. 2.
      
      
         
            ANNEX
            
               
                  
                     ‘PROTOCOL 1
                     
                        Concerning the definition of the concept of “originating products” and methods of administrative cooperation
                     
                     INDEX
                     TITLE I
                     GENERAL PROVISIONS
                     Articles
                     
                                 1.
                              
                              Definitions
                              
                           TITLE II
                     DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”
                     Articles
                     
                                 2.
                              
                              General requirements
                              
                           
                                 3.
                              
                              Cumulation in the Community
                              
                           
                                 4.
                              
                              Cumulation in the ESA States
                              
                           
                                 5.
                              
                              Cumulation with neighbouring developing countries
                              
                           
                                 6.
                              
                              Wholly obtained products
                              
                           
                                 7.
                              
                              Sufficiently worked or processed products
                              
                           
                                 8.
                              
                              Insufficient working or processing
                              
                           
                                 9.
                              
                              Unit of qualification
                              
                           
                                 10.
                              
                              Accessories, spare parts and tools
                              
                           
                                 11.
                              
                              Sets
                              
                           
                                 12.
                              
                              Neutral elements
                              
                           
                                 13.
                              
                              Accounting segregation
                              
                           TITLE III
                     TERRITORIAL REQUIREMENTS
                     Articles
                     
                                 14.
                              
                              Principle of territoriality
                              
                           
                                 15.
                              
                              Non-alteration
                              
                           
                                 16.
                              
                              Exhibitions
                              
                           
                                 17.
                              
                              Shipment of sugar
                              
                           TITLE IV
                     PROOF OF ORIGIN
                     Articles
                     
                                 18.
                              
                              General requirements
                              
                           
                                 19.
                              
                              Procedure for the issue of a movement certificate EUR.1
                              
                           
                                 20.
                              
                              Movement certificates EUR.1 issued retrospectively
                              
                           
                                 21.
                              
                              Issue of a duplicate movement certificate EUR.1
                              
                           
                                 22.
                              
                              Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
                              
                           
                                 23.
                              
                              Conditions for making out an invoice declaration
                              
                           
                                 24.
                              
                              Approved exporter
                              
                           
                                 25.
                              
                              Validity of proof of origin
                              
                           
                                 26.
                              
                              Transit procedure
                              
                           
                                 27.
                              
                              Submission of proof of origin
                              
                           
                                 28.
                              
                              Importation by instalments
                              
                           
                                 29.
                              
                              Exemptions from proof of origin
                              
                           
                                 30.
                              
                              Information procedure for cumulation purposes
                              
                           
                                 31.
                              
                              Supporting documents
                              
                           
                                 32.
                              
                              Preservation of proof of origin and supporting documents
                              
                           
                                 33.
                              
                              Discrepancies and formal errors
                              
                           
                                 34.
                              
                              Amounts expressed in euro
                              
                           TITLE V
                     ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
                     Articles
                     
                                 35.
                              
                              Administrative conditions for products to benefit from the Agreement
                              
                           
                                 36.
                              
                              Notification by customs authorities of the Parties
                              
                           
                                 37.
                              
                              Mutual assistance
                              
                           
                                 38.
                              
                              Verification of proof of origin
                              
                           
                                 39.
                              
                              Verification of suppliers’ declarations
                              
                           
                                 40.
                              
                              Dispute settlement
                              
                           
                                 41.
                              
                              Penalties
                              
                           
                                 42.
                              
                              Free zones
                              
                           
                                 43.
                              
                              Customs Cooperation Committee
                              
                           
                                 44.
                              
                              Derogations
                              
                           TITLE VI
                     CEUTA AND MELILLA
                     Articles
                     
                                 45.
                              
                              Special conditions
                              
                           TITLE VII
                     FINAL PROVISIONS
                     Articles
                     
                                 46.
                              
                              Amendments to the Protocol
                              
                           
                                 47.
                              
                              Annexes
                              
                           
                                 48.
                              
                              Implementation of the Protocol
                              
                           ANNEXES
                     
                                 ANNEX I
                              
                              Introductory notes to the list in Annex II
                              
                           
                                 ANNEX II
                              
                              List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
                              
                           
                                 ANNEX II(a)
                              
                              Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status accordingly to Article 7(2)
                              
                           
                                 ANNEX III
                              
                              Form for movement certificate
                              
                           
                                 ANNEX IV
                              
                              Invoice declaration
                              
                           
                                 ANNEX V A
                              
                              Supplier declaration for products having preferential origin status
                              
                           
                                 ANNEX V B
                              
                              Supplier declaration for products not having preferential origin status
                              
                           
                                 ANNEX VI
                              
                              Information certificate
                              
                           
                                 ANNEX VII
                              
                              Form for application for a derogation
                              
                           
                                 ANNEX VIII
                              
                              Neighbouring developing countries
                              
                           
                                 ANNEX IX
                              
                              Overseas countries and territories
                              
                           
                                 ANNEX X
                              
                              Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015 and to which the provisions of Article 5 shall not be applicable
                              
                           
                                 ANNEX XI
                              
                              Other ACP States
                              
                           
                                 ANNEX XII
                              
                              Products originating in South Africa excluded from cumulation provided for in Article 4
                              
                           
                                 ANNEX XIII
                              
                              Products originating in South Africa for which the cumulation provisions of Article 4 apply after 31 December 2009
                              
                           TITLE I
                     
                        GENERAL PROVISIONS
                     
                     
                        Article 1
                        Definitions
                        For the purposes of this Protocol:
                        
                                    (a)
                                 
                                 
                                    “manufacture” means any kind of working or processing including assembly or specific operations;
                                 
                              
                                    (b)
                                 
                                 
                                    “material” means any ingredient, raw material, component or part, etc., used in the manufacture of the product;
                                 
                              
                                    (c)
                                 
                                 
                                    “product” means the product being manufactured, even if it is intended for later use in another manufacturing operation;
                                 
                              
                                    (d)
                                 
                                 
                                    “goods” means both materials and products;
                                 
                              
                                    (e)
                                 
                                 
                                    “customs value” means the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
                                 
                              
                                    (f)
                                 
                                 
                                    “ex-works price” means the price paid for the product ex works to the manufacturer in the Community or in the ESA States 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 non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or in the ESA States;
                                 
                              
                                    (h)
                                 
                                 
                                    “value of originating materials” means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;
                                 
                              
                                    (i)
                                 
                                 
                                    “value added” shall be taken to be the ex-works price minus the customs value of each of the materials incorporated which originate in the other countries or territories referred to in Articles 3 and 4 with which cumulation is applicable, or where the customs value is not known or cannot be ascertained, the first ascertainable price paid for the materials in the Community or in one of the ESA States;
                                 
                              
                                    (j)
                                 
                                 
                                    “chapters” and “headings” mean the chapters and the four digit headings used in the nomenclature which makes up the Harmonized Commodity Description and Coding System, referred to in this Protocol as “the Harmonized System” or “HS”;
                                 
                              
                                    (k)
                                 
                                 
                                    “classified” refers to the classification of a product or material under a particular heading;
                                 
                              
                                    (l)
                                 
                                 
                                    “consignment” means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
                                 
                              
                                    (m)
                                 
                                 
                                    “territories” includes territorial waters;
                                 
                              
                                    (n)
                                 
                                 
                                    “OCTs” means the Overseas Countries and Territories as defined in Annex IX;
                                 
                              
                                    (o)
                                 
                                 
                                    “other ACP States” means all the ACP States in exception of the ESA States.
                                 
                              
                     TITLE II
                     
                        DEFINITION OF THE CONCEPT OF “ORIGINATING PRODUCTS”
                     
                     
                        Article 2
                        General requirements
                        
                           1.   For the purpose of the ESA-EU Economic Partnership Agreement, hereinafter referred to as “the Agreement” the following products shall be considered as originating in the Community:
                           
                                       (a)
                                    
                                    
                                       products wholly obtained in the Community within the meaning of Article 6 of this Protocol;
                                    
                                 
                                       (b)
                                    
                                    
                                       products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 7.
                                    
                                 
                        
                           2.   For the purpose of the Agreement, the following products shall be considered as originating in an ESA State:
                           
                                       (a)
                                    
                                    
                                       products wholly obtained in an ESA State within the meaning of Article 6 of this Protocol;
                                    
                                 
                                       (b)
                                    
                                    
                                       products obtained in an ESA State incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in that ESA State within the meaning of Article 7.
                                    
                                 
                     
                     
                        Article 3
                        Cumulation in the Community
                        
                           1.   Without prejudice to the provisions of Article 2(1), products shall be considered as originating in the Community if they are obtained there, incorporating materials originating in an ESA State, in the other ACP States or in the OCTs, provided the working or processing carried out in the Community goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.
                        
                        
                           2.   Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. 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 in the Community.
                        
                        
                           3.   Products originating in one of the countries or territories referred to in paragraphs 1 and 2, which do not undergo any working or processing in the Community, retain their origin if exported into one of these countries or territories.
                        
                        
                           4.   For the purpose of implementing Article 2(1)(b), working or processing carried out in an ESA State, in the other ACP States or in the OCTs shall be considered as having been carried out in the Community when the products obtained undergo subsequent working or processing in the Community. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in the Community only if the working or processing goes beyond the operations referred to in Article 8.
                        
                        
                           5.   Where the working or processing carried out in the Community does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. 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.
                        
                        
                           6.   The cumulation provided in this Article may only be applied provided that:
                           
                                       (a)
                                    
                                    
                                       the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;
                                    
                                 
                                       (b)
                                    
                                    
                                       materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and
                                    
                                 
                                       (c)
                                    
                                    
                                       the Community will provide the ESA States, through the European Commission, with details of agreements on administrative cooperation 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 the ESA States shall publish according to their own procedures 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.
                                    
                                 
                        
                           7.   The cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively.
                        
                     
                     
                        Article 4
                        Cumulation in the ESA States
                        
                           1.   Without prejudice to the provisions of Article 2(2), products shall be considered as originating in an ESA State if they are obtained there, incorporating materials originating in the Community, in the other ACP States, in the OCTs or in the other ESA States, provided the working or processing carried out in that ESA State goes beyond the operations referred to in Article 8. It shall not be necessary for such materials to have undergone sufficient working or processing.
                        
                        
                           2.   Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used originating in any one of the other countries or territories referred to in paragraph 1. 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 in that ESA State.
                        
                        
                           3.   Products originating in one of the countries or territories referred to in paragraphs 1 and 2 of this Article, which do not undergo any working or processing in the ESA State, retain their origin if exported into one of these countries or territories.
                        
                        
                           4.   For the purpose of implementing Article 2(2)(b), working or processing carried out in the Community, in the other ESA States, in the other ACP States or in the OCTs shall be considered as having been carried out in an ESA State when the products obtained undergo subsequent working or processing in this ESA State. Where pursuant to this provision the originating products are obtained in two or more of the countries or territories concerned, they shall be considered as originating in this ESA State only if the working or processing goes beyond the operations referred to in Article 8.
                        
                        
                           5.   Where the working or processing carried out in the ESA State does not go beyond the operations referred to in Article 8, the product obtained shall be considered as originating in that ESA State only where the value added there is greater than the value of the materials used in any one of the other countries or territories referred to in paragraph 4. 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.
                        
                        
                           6.   The cumulation provided in this Article may only be applied provided that:
                           
                                       (a)
                                    
                                    
                                       the countries involved in the acquisition of the originating status and the country of destination have concluded an agreement on administrative cooperation which ensures a correct implementation of this Article;
                                    
                                 
                                       (b)
                                    
                                    
                                       materials and products have acquired originating status by the application of the same rules of origin as provided in this Protocol; and
                                    
                                 
                                       (c)
                                    
                                    
                                       the ESA States will provide the Community, through the European Commission, with details of agreements on administrative cooperation 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 the ESA States shall publish according to their own procedures 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.
                                    
                                 
                        
                           7.   The cumulation provided for in this Article shall not be applicable to the products listed in Annex X. Notwithstanding that, the cumulation provided for in this Article may only be applied after 1 October 2015 for the products listed in Annex X and after 1 January 2010 for rice of tariff heading 1006 respectively, when the materials used in the manufacture of such products are originating, or the working or processing is carried out in an ESA State or in an other ACP State member of an Economic Partnership Agreement.
                        
                        
                           8.   This Article shall not apply to products of Annex XII originating in South Africa. The cumulation provided for in this Article shall apply to the products originating in South Africa listed in Annex XIII after 31 December 2009.
                        
                     
                     
                        Article 5
                        Cumulation with neighbouring developing countries
                        At the request of the ESA States and following the provisions of Article 41, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, a listing of which is at Annex VIII, can be considered as materials originating in an ESA State when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided that:
                        
                                    (a)
                                 
                                 
                                    the working or processing carried out in the ESA State exceeds the operations listed in Article 8;
                                 
                              
                                    (b)
                                 
                                 
                                    the ESA States, the Community and the neighbouring developing countries concerned have concluded an agreement on adequate administrative cooperation procedures which will ensure correct implementation of this paragraph. The cumulation provided for in this Article shall not be applicable to the products to be listed upon a decision of the Customs Cooperation Committee.
                                 
                              For the purpose of determining whether the products originate in the neighbouring developing country as defined in Annex VIII, the provisions of this Protocol shall apply.
                     
                     
                        Article 6
                        Wholly obtained products
                        
                           1.   The following shall be considered as wholly obtained in an ESA State or in the Community:
                           
                                       (a)
                                    
                                    
                                       mineral products extracted from their soil or from their seabed;
                                    
                                 
                                       (b)
                                    
                                    
                                       fruit and vegetable products harvested there;
                                    
                                 
                                       (c)
                                    
                                    
                                       live animals born and raised 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 fish are born and raised there;
                                                
                                             
                                 
                                       (f)
                                    
                                    
                                       products of sea fishing and other products taken from the sea outside the territorial waters of the Community or of an ESA State by their vessels;
                                    
                                 
                                       (g)
                                    
                                    
                                       products made aboard their factory ships exclusively from products referred to in (f);
                                    
                                 
                                       (h)
                                    
                                    
                                       used articles collected there which are fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
                                    
                                 
                                       (i)
                                    
                                    
                                       waste and scrap resulting from manufacturing operations conducted there;
                                    
                                 
                                       (j)
                                    
                                    
                                       products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
                                    
                                 
                                       (k)
                                    
                                    
                                       goods produced there exclusively from the products specified in (a) to (j).
                                    
                                 
                        
                           2.   The terms “their vessels” and “their factory ships” in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
                           
                                       (a)
                                    
                                    
                                       which are registered in an EC Member State or in an ESA State;
                                    
                                 
                                       (b)
                                    
                                    
                                       which sail under the flag of an EC Member State or of an ESA State;
                                    
                                 
                                       (c)
                                    
                                    
                                       which meet one of the following conditions:
                                       
                                                   (i)
                                                
                                                
                                                   they are at least 50 per cent owned by nationals of an EC Member State or of an ESA State; or
                                                
                                             
                                                   (ii)
                                                
                                                
                                                   they are owned by companies
                                                   
                                                               —
                                                            
                                                            
                                                               which have their head office and their main place of business in an EC Member State or in an ESA State, and
                                                            
                                                         
                                                               —
                                                            
                                                            
                                                               which are at least 50 per cent owned by an EC Member State or by an ESA State, public entities or nationals of that State.
                                                            
                                                         
                                             
                                 
                        
                           3.   Notwithstanding the provisions of paragraph 2, the Community shall recognise, upon request of an ESA State, that vessels chartered or leased by the ESA State be treated as “their vessels” to undertake fisheries activities in its exclusive economic zone provided that the charter or lease agreement, for which the Community has been offered the right of first refusal, has been accepted by the Customs Cooperation Committee as providing adequate opportunities for developing the capacity of the ESA State to fish on its own account and in particular, as conferring on the ESA State the responsibility for the nautical and commercial management of the vessel at its disposal for a significant period of time.
                        
                        
                           4.   The conditions of paragraph 2 can be fulfilled in different States insofar as they belong to ESA States. In this case, products shall be deemed to have the origin of the State of the nationals or of companies to which the vessel or factory ship belongs in accordance with paragraph 2(c). In the event of a vessel or factory ship owned by nationals or companies of States belonging to different Economic Partnership Agreements, the products shall be deemed to have the origin of the State whose nationals or companies contribute to the highest share in accordance with the provisions of paragraph 2(c).
                        
                     
                     
                        Article 7
                        Sufficiently worked or processed products
                        
                           1.   For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
                        
                        
                           2.   Notwithstanding paragraph 1, the products which are listed in Annex II(a) can be considered to be sufficiently worked or processed, for the purposes of Article 2, when the conditions set out in that Annex are fulfilled.
                        
                        
                           3.   The conditions referred to in paragraphs 1 and 2 above indicate, for all products covered by this EPA, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in either list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
                        
                        
                           4.   Notwithstanding paragraphs 1 and 2, non-originating materials which, according to the conditions set out in Annex II and Annex II(a) 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 ex-works price of the product;
                                    
                                 
                                       (b)
                                    
                                    
                                       any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
                                    
                                 
                        
                           5.   The provisions of paragraph 4 shall not apply to products of Chapters 50 to 63 of the Harmonized System.
                        
                        
                           6.   Paragraphs 1 to 5 shall apply subject to the provisions of Article 8.
                        
                     
                     
                        Article 8
                        Insufficient working or processing
                        
                           1.   Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 7 are satisfied:
                           
                                       (a)
                                    
                                    
                                       preserving operations to ensure that the products remain in good condition during transport and storage;
                                    
                                 
                                       (b)
                                    
                                    
                                       breaking-up and assembly of packages;
                                    
                                 
                                       (c)
                                    
                                    
                                       washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
                                    
                                 
                                       (d)
                                    
                                    
                                       ironing or pressing of textiles;
                                    
                                 
                                       (e)
                                    
                                    
                                       simple painting and polishing operations;
                                    
                                 
                                       (f)
                                    
                                    
                                       husking, partial or total bleaching, polishing, and glazing of cereals and rice;
                                    
                                 
                                       (g)
                                    
                                    
                                       operations to colour sugar or form sugar lumps; partial or total milling of crystal sugar;
                                    
                                 
                                       (h)
                                    
                                    
                                       peeling, stoning and shelling of fruits, nuts and vegetables;
                                    
                                 
                                       (i)
                                    
                                    
                                       sharpening, simple grinding or simple cutting;
                                    
                                 
                                       (j)
                                    
                                    
                                       sifting, screening, sorting, classifying, grading, matching; (including the making-up of sets of articles);
                                    
                                 
                                       (k)
                                    
                                    
                                       simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;
                                    
                                 
                                       (l)
                                    
                                    
                                       affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;
                                    
                                 
                                       (m)
                                    
                                    
                                       simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;
                                    
                                 
                                       (n)
                                    
                                    
                                       simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;
                                    
                                 
                                       (o)
                                    
                                    
                                       a combination of two or more operations specified in (a) to (n);
                                    
                                 
                                       (p)
                                    
                                    
                                       slaughter of animals.
                                    
                                 
                        
                           2.   All operations carried out either in the Community or in the ESA States on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
                        
                     
                     
                        Article 9
                        Unit of qualification
                        
                           1.   The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonized System.
                           Accordingly, it follows that:
                           
                                       (a)
                                    
                                    
                                       when a product composed of a group or assembly of articles is classified under the terms of the Harmonized System in a single heading, the whole constitutes the unit of qualification;
                                    
                                 
                                       (b)
                                    
                                    
                                       when a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each product must be taken individually when applying the provisions of this Protocol.
                                    
                                 
                        
                           2.   Where, under General Rule 5 for the interpretation of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
                        
                     
                     
                        Article 10
                        Accessories, spare parts and tools
                        Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
                     
                     
                        Article 11
                        Sets
                        Sets, as defined in General Rule 3 for the interpretation of the Harmonized System, shall be regarded as originating when all component products are originating. Nevertheless when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.
                     
                     
                        Article 12
                        Neutral elements
                        In order to determine whether a product is originating, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
                        
                                    (a)
                                 
                                 
                                    energy and fuel;
                                 
                              
                                    (b)
                                 
                                 
                                    plant and equipment;
                                 
                              
                                    (c)
                                 
                                 
                                    machines and tools;
                                 
                              
                                    (d)
                                 
                                 
                                    goods which do not enter and which are not intended to enter into the final composition of the product.
                                 
                              
                     
                        Article 13
                        Accounting segregation
                        
                           1.   Where considerable cost or material difficulties arise in keeping separate stocks of originating and non-originating fungible materials, the customs authorities may, at the written request of those concerned, authorise the so-called “accounting segregation” method (hereinafter referred to as the “method”) to be used for managing such stocks.
                        
                        
                           2.   The method shall also apply to originating and non-originating raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 1701 12, 1701 13, 1701 14 of the Harmonized System, which are being physically combined or mixed in an ESA State or in the Community before exportation to the Community and respectively to the ESA States.
                        
                        
                           3.   The method shall ensure that, at any time, the number or quantity of products obtained which could be considered as originating in the ESA State(s) or in the Community is the same as that which would have been obtained had there been physical segregation of the stocks.
                        
                        
                           4.   The customs authorities may make the grant of authorisation referred to in paragraph 1 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 make out or apply for proofs of origin, as the case may be, for the quantity of products which may be considered as originating. At the request of the customs authorities, the beneficiary shall provide a statement of how the quantities have been managed.
                        
                        
                           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 paragraph 1, fungible materials means materials that are of the same kind and commercial quality, with the same technical and physical characteristics, and which cannot be distinguished from one another for origin purposes.
                        
                     
                     TITLE III
                     
                        TERRITORIAL REQUIREMENTS
                     
                     
                        Article 14
                        Principle of territoriality
                        
                           1.   Except as provided for in Articles 3, 4 and 5 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the ESA States or in the Community.
                        
                        
                           2.   Except as provided for in Articles 3, 4, and 5 where originating goods exported from an ESA State or from the Community to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
                           
                                       (a)
                                    
                                    
                                       the returning goods are the same goods as those exported; and
                                    
                                 
                                       (b)
                                    
                                    
                                       they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
                                    
                                 
                     
                     
                        Article 15
                        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 or consignments may take place in a non-Party provided that they remain under customs supervision in the non-Party.
                        
                        
                           3.   Without prejudice to the provisions of Title V, 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 the non-Party.
                        
                        
                           4.   In the case of doubt as to whether the conditions provided for in paragraphs 1 to 3 are complied with, the customs authorities may request the declarant 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 goods themselves.
                        
                     
                     
                        Article 16
                        Exhibitions
                        
                           1.   Originating products, sent for exhibition in a country or territory other than those referred to in Articles 3, 4 and 5 with which cumulation is applicable and sold after the exhibition for importation in the Community or in an ESA State shall benefit on importation from the provisions of the Agreement provided it is shown to the satisfaction of the customs authorities that:
                           
                                       (a)
                                    
                                    
                                       an exporter has consigned these products from an ESA State or from the Community 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 an ESA State or in the Community;
                                    
                                 
                                       (c)
                                    
                                    
                                       the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
                                    
                                 
                                       (d)
                                    
                                    
                                       the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
                                    
                                 
                        
                           2.   A proof of origin must be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
                        
                        
                           3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
                        
                     
                     
                        Article 17
                        Shipment of sugar
                        Shipment by sea between the territories of the Parties of raw sugar not containing added flavouring or colouring matter and destined for further refining, of subheadings 1701,12, 1701,13 and 1701,14 of the Harmonized System, of different origins, shall be allowed without keeping the sugar in separate stores. It shall be ensured that the amounts of such sugar which could be considered as originating is the same as the amounts that would have been declared for import by keeping the sugar in separate stores. The last port of loading should belong to the territory of an ACP EPA State.
                     
                     TITLE IV
                     
                        PROOF OF ORIGIN
                     
                     
                        Article 18
                        General requirements
                        
                           1.   Products originating in an ESA State shall, on importation into the Community and products originating in the Community shall, on importation into an ESA State, 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; or
                                    
                                 
                                       (b)
                                    
                                    
                                       in the cases specified in Article 23(1), a declaration, subsequently referred to as the “invoice declaration”, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified; the text of the invoice declaration appears in Annex IV.
                                    
                                 
                        
                           2.   Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 29, benefit from the Agreement without it being necessary to submit any of the documents referred to above.
                        
                        
                           3.   Upon notification in the Customs Cooperation Committee, products originating in one Party shall on importation into the other Party benefit from the preferential tariff treatment of this Agreement upon submission of an invoice declaration made out as provided for in Article 23 by an exporter registered in accordance with the relevant legislation of the Parties. Such notification shall stipulate that paragraph 1(a) and (b), shall cease to apply.
                        
                        
                           4.   For the purpose of applying the provisions of this Title, the exporters shall endeavour to use a language common to both the ESA States and the Community.
                        
                     
                     
                        Article 19
                        Procedure for the issue of a movement certificate EUR.1
                        
                           1.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.
                        
                        
                           2.   For this purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Annex III. These forms shall be completed in accordance with the provisions of this Protocol. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
                        
                        
                           3.   The exporter applying for the issue of a movement certificate EUR.1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
                        
                        
                           4.   A movement certificate EUR.1 shall be issued by the customs authorities of a Member State or of an ESA State if the products concerned can be considered as products originating in the Community or in an ESA State or in one of the other countries or territories referred to in Articles 3, 4 and 5 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 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 20
                        Movement certificates EUR.1 issued retrospectively
                        
                           1.   Notwithstanding Article 19(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
                           
                                       (a)
                                    
                                    
                                       it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
                                    
                                 
                                       (b)
                                    
                                    
                                       it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
                                    
                                 
                        
                           2.   For the implementation of paragraph 1, the exporter must indicate in 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 in English:
                           “ISSUED RETROSPECTIVELY”.
                        
                        
                           5.   The endorsement referred to in paragraph 4 shall be inserted in the “Remarks” box of the movement certificate EUR.1.
                        
                     
                     
                        Article 21
                        Issue of a duplicate movement certificate EUR.1
                        
                           1.   In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
                        
                        
                           2.   The duplicate issued in this way must be endorsed with the following word in English:
                           “DUPLICATE”.
                        
                        
                           3.   The endorsement referred to in paragraph 2 shall be inserted in the “Remarks” box of the duplicate movement certificate EUR.1.
                        
                        
                           4.   The duplicate, which must bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
                        
                     
                     
                        Article 22
                        Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
                        When originating products are placed under the control of a customs office in an ESA State or in the Community, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the ESA States or within the Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under whose control the products are placed and endorsed by the customs authority under whose control the products are placed.
                     
                     
                        Article 23
                        Conditions for making out an invoice declaration
                        
                           1.   An invoice declaration as referred to in Article 18(1)(b) may be made out:
                           
                                       (a)
                                    
                                    
                                       by an approved exporter within the meaning of Article 24; or
                                    
                                 
                                       (b)
                                    
                                    
                                       by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
                                    
                                 
                        
                           2.   An invoice declaration may be made out if the products concerned can be considered as products originating in an ESA State or in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and fulfil the other requirements of this Protocol.
                        
                        
                           3.   The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
                        
                        
                           4.   An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex IV 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.   Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 24 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
                        
                        
                           6.   An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.
                        
                     
                     
                        Article 24
                        Approved exporter
                        
                           1.   The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the trade cooperation provisions of the Agreement to make out invoice 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 invoice declaration.
                        
                        
                           4.   The customs authorities shall monitor the use of the authorisation by the approved exporter.
                        
                        
                           5.   The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes an incorrect use of the authorisation.
                        
                     
                     
                        Article 25
                        Validity of proof of origin
                        
                           1.   A proof of origin shall be valid for 10 months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.
                        
                        
                           2.   Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional 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 26
                        Transit procedure
                        When the products enter a State or territory referred to in Articles 3 and 4, other than the country of origin, a further period of validity of four months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1:
                        
                                    —
                                 
                                 
                                    the word “transit”,
                                 
                              
                                    —
                                 
                                 
                                    the name of the country of transit,
                                 
                              
                                    —
                                 
                                 
                                    the official stamp, a specimen of which has been made available to the European Commission, in conformity with Article 36,
                                 
                              
                                    —
                                 
                                 
                                    date of the endorsements.
                                 
                              
                     
                        Article 27
                        Submission of proof of origin
                        Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. The said authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the implementation of the Agreement.
                     
                     
                        Article 28
                        Importation by instalments
                        Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) for the interpretation of the Harmonized System falling within Sections XVI and XVII or heading 7308 and 9406 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 29
                        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 30
                        Information procedure for cumulation purposes
                        
                           1.   When Articles 3(1), 4(1) and 5 are applied, the evidence of originating status within the meaning of this Protocol, of the materials coming from an ESA State, from the Community, from another ACP State, an OCTs or from another country with which cumulation is applicable shall be given by a movement certificate EUR.1 or by the supplier’s declaration, a specimen of which appears in Annex V A to this Protocol, given by the exporter in the State or in the Community from which the materials came.
                        
                        
                           2.   When Articles 3(4) and 4(4) are applied, the evidence of the working or processing carried out in an ESA State, in the Community, in another ACP State or in an OCTs 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 the State or in the Community from which the materials came.
                        
                        
                           3.   A separate supplier’s declaration shall be made up by the supplier for each consignment of goods on the commercial invoice related to that shipment or in an annex to that invoice, or on a delivery note or other commercial document related to that shipment which describes the materials concerned in sufficient detail to enable them to be identified.
                        
                        
                           4.   The supplier’s declaration may be made out on a preprinted form.
                        
                        
                           5.   The suppliers’ declarations shall bear the original signature of the supplier in manuscript. However, where the invoice and the supplier’s declaration are established using electronic data processing 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 suppliers’ declarations are established. The said customs authorities may lay down conditions for the implementation of this paragraph.
                        
                        
                           6.   The supplier’s declarations shall be submitted to the customs authorities in the exporting country requested to issue the movement certificate EUR.1.
                        
                        
                           7.   The supplier making out a declaration must be prepared to submit at any time, at the request of the customs authorities of the country where the declaration is made out, all appropriate documents proving that the information given on this declaration is correct.
                        
                        
                           8.   Suppliers’ declarations made 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 31
                        Supporting documents
                        The documents referred to in Articles 19(3) and 23(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 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 an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;
                                 
                              
                                    (c)
                                 
                                 
                                    documents proving the working or processing of materials in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 where these documents are used in accordance with national law;
                                 
                              
                                    (d)
                                 
                                 
                                    movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in an ESA State, in the Community or in one of the other countries or territories referred to in Articles 3, 4 and 5 and in accordance with this Protocol.
                                 
                              
                     
                        Article 32
                        Preservation of proof of origin and supporting documents
                        
                           1.   The exporter applying for the issue of a movement certificate EUR.1 shall keep for at least three years the documents referred to in Article 19(3).
                        
                        
                           2.   The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 23(3).
                        
                        
                           3.   The supplier making out a supplier’s declaration shall keep for at least three 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 30(7).
                        
                        
                           4.   The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep for at least three years the application form referred to in Article 19(2).
                        
                        
                           5.   The customs authorities of the importing country shall keep for at least three years the movement certificates EUR.1 and the invoice declarations submitted to them.
                        
                     
                     
                        Article 33
                        Discrepancies and formal errors
                        
                           1.   The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
                        
                        
                           2.   Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
                        
                     
                     
                        Article 34
                        Amounts expressed in euro
                        
                           1.   For the application of the provisions of Article 23(1)(b) and Article 29(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ESA State, of the Member States of the Community and of the other countries or territories referred to in Articles 3, 4 and 5 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
                        
                        
                           2.   A consignment shall benefit from the provisions of Article 23(1)(b) or Article 29(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
                        
                        
                           3.   The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as at the first working day of October. The amounts shall be communicated to the Commission of the Communities by 15 October and shall apply from 1 January of the following year. The Commission of the European Communities shall notify all countries concerned of the relevant amounts.
                        
                        
                           4.   A country may round up or down the amount resulting from the conversion into its national currency of an amount expressed in euro. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 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, the conversion of that amount, prior to any rounding-off, 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 Customs Cooperation Committee at the request of the Community or of the ESA States. When carrying out this review, the Customs Cooperation 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
                     
                        ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
                     
                     
                        Article 35
                        Administrative conditions for products to benefit from the Agreement
                        
                           1.   Products originating within the meaning of this Protocol in the ESA States or in the Community 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 paragraph 2.
                        
                        
                           2.   The contracting Parties shall undertake to put in place:
                           
                                       (a)
                                    
                                    
                                       the necessary national and regional arrangements required for the implementation and enforcement of the rules and procedures laid down in this Protocol, including where appropriate the arrangements necessary for the application of Articles 3, 4 and 5;
                                    
                                 
                                       (b)
                                    
                                    
                                       the administrative structures and systems necessary for an appropriate management and control of the origin of products and compliance with the other conditions laid down in this Protocol.
                                    
                                 It shall make the notifications referred to in Article 36.
                        
                     
                     
                        Article 36
                        Notification by customs authorities of the Parties
                        
                           1.   The ESA States and the Member States of the Community shall provide each other, through the Commission of the European Communities and the COMESA Secretariat respectively, with the addresses of the customs authorities responsible for issuing and verifying movement certificates EUR.1 and invoice declarations or supplier’s declarations, and with specimen impressions of the stamps used in their customs offices for the issue of these certificates. Movement certificates EUR.1 and invoice declarations or supplier’s declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission of the European Communities and the COMESA Secretariat respectively.
                        
                        
                           2.   The ESA States and the Member States of the Community shall inform each other immediately whenever there are any changes to the information referred to in paragraph 1.
                        
                        
                           3.   The authorities referred to in paragraph 1 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 37
                        Mutual assistance
                        
                           1.   In order to ensure the proper application of this Protocol, the Community, the ESA States and the other countries referred to in Article 3, 4 and 5 shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR.1, the invoice declarations or the supplier’s declarations and the correctness of the information given in these documents.
                        
                        
                           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 the various ESA States, in the Community and the other countries concerned referred to in Articles 3, 4 and 5.
                        
                     
                     
                        Article 38
                        Verification of proof 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, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the request of 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 or manufacturer’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 an ESA State, in the Community or in one of the other countries referred to in Articles 3, 4 and 5 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.   Where the verification procedure or any other available information appears to indicate that the provisions of this Protocol are being contravened, the exporting country on its own initiative or at the request of the importing country shall carry out appropriate enquires or arrange for such enquiries to be carried out with due urgency to identify and prevent such contraventions and for this purpose the exporting country concerned may invite the participation of the importing country in these verifications.
                        
                     
                     
                        Article 39
                        Verification of suppliers’ declarations
                        
                           1.   Verification of suppliers’ 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 invoice 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 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 years.
                        
                        
                           3.   The customs authorities requesting the verification shall be informed of the results thereof 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 invoice 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 account 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 invoice declaration issued or made out on the basis of an incorrect supplier’s declaration shall be considered null and void.
                        
                     
                     
                        Article 40
                        Dispute settlement
                        Where disputes arise in relation to the verification procedures of Articles 38 and 39 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Customs Cooperation Committee.
                        In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall take place under the legislation of that country.
                     
                     
                        Article 41
                        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 42
                        Free zones
                        
                           1.   The ESA States and the Community shall take all necessary steps to ensure that products traded under cover of a proof of origin or a supplier’s declaration and which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
                        
                        
                           2.   By means of an exemption to the provisions contained in paragraph 1, when products originating in an ESA State or in the Community are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new movement certificate EUR.1 at the exporter’s request, if the treatment or processing undergone complies with the provisions of this Protocol.
                        
                     
                     
                        Article 43
                        Customs Cooperation Committee
                        
                           1.   A Customs Cooperation Committee, hereinafter referred to as “the Committee”, shall be set up and charged with carrying out administrative cooperation with a view to the correct and uniform application of this Protocol and with carrying out any other task in the customs field.
                        
                        
                           2.   The Committee shall examine regularly the effect on the ESA States and in particular on the least developed ESA States of application of the rules of origin and shall recommend to the EPA Committee appropriate measures.
                        
                        
                           3.   The Committee shall take decisions on cumulation under the conditions laid down in Article 5.
                        
                        
                           4.   The Committee shall take decisions on derogations from this Protocol, under the conditions laid down in Article 44.
                        
                        
                           5.   The Committee shall meet regularly and with an agenda agreed in advance by the ESA States and the Community.
                        
                        
                           6.   The Committee shall be composed on the one hand of experts from the Member States of the Community and of Commission officials responsible for customs questions, and on the other hand of experts representing the ESA States and of officials of regional groupings of the ESA States who are responsible for customs questions. The Committee may call upon appropriate expertise where necessary. The Office of chairperson of the Committee shall be held alternately by each of the Parties.
                        
                     
                     
                        Article 44
                        Derogations
                        
                           1.   Derogations from this Protocol may be adopted by the Customs Cooperation Committee, hereafter in this article referred to as “the Committee”, where the development of existing industries or the creation of new industries in the ESA States justifies them. The ESA State or States concerned shall, either before or when it submits the matter to the Committee, notify the Community of its request for a derogation together with the reasons for the request in accordance with paragraph 2. The Community shall respond positively to all the ESA States’ requests which are duly justified in conformity with this Article and which cannot cause serious injury to an established Community industry.
                        
                        
                           2.   In order to facilitate the examination by the Committee of requests for derogation, the ESA State or States 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:
                           
                                       —
                                    
                                    
                                       description of the finished product,
                                    
                                 
                                       —
                                    
                                    
                                       nature and quantity of materials originating in a third country,
                                    
                                 
                                       —
                                    
                                    
                                       nature and quantity of materials originating in the ESA States or the countries or territories, referred to in Articles 3 and 4 or the materials which have been processed there,
                                    
                                 
                                       —
                                    
                                    
                                       manufacturing processes,
                                    
                                 
                                       —
                                    
                                    
                                       value added,
                                    
                                 
                                       —
                                    
                                    
                                       number of employees in the enterprise concerned,
                                    
                                 
                                       —
                                    
                                    
                                       anticipated volume of exports to the Community,
                                    
                                 
                                       —
                                    
                                    
                                       other possible sources of supply for raw materials,
                                    
                                 
                                       —
                                    
                                    
                                       reasons for the duration requested in the light of efforts made to find new sources of supply,
                                    
                                 
                                       —
                                    
                                    
                                       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 the ESA State or States concerned;
                                    
                                 
                                       (b)
                                    
                                    
                                       cases where the application of the existing rules of origin would significantly affect the ability of an existing industry in an ESA State to continue its exports to the Community, 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 the investment program 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 addition, when a request for derogation concerns a least-developed or an island ESA State, its examination shall be carried out with a favourable bias having particular regard to:
                           
                                       (a)
                                    
                                    
                                       the economic and social impact of the decision to be taken especially in respect of employment;
                                    
                                 
                                       (b)
                                    
                                    
                                       the need to apply the derogation for a period taking into account the particular situation of the ESA State concerned and its difficulties.
                                    
                                 
                        
                           6.   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, least developed countries or developing countries with which one or more ESA States have special relations, provided that satisfactory administrative cooperation can be established.
                        
                        
                           7.   Without prejudice to paragraphs 1 to 6, the derogation shall be granted where the value added to the non-originating products used in the ESA State concerned is at least 45 % of the value of the finished product, provided that the derogation is not such as to cause serious injury to an economic sector of the Community or of one or more Member States.
                        
                        
                           8.   Without prejudice and in addition to paragraphs 1 to 7, derogations concerning canned tuna and tuna loins shall be granted within an annual quota of 8 000 tonnes for canned tuna and within an annual quota of 2 000 tonnes for tuna loins. Applications for such derogations shall be submitted by the ESA States in accordance with the abovementioned quota to the Committee, which shall grant them automatically and put them into force by means of a decision.
                        
                        
                           9.   The Committee shall take steps necessary to ensure that a decision is reached as soon as possible and in any case not later than seventy-five working days after the request is received by the EC Co-chairman of the Committee. If the Community does not inform an ESA State of its position on the request within this period, the request shall be deemed to have been accepted.
                        
                        
                           
                                       10.
                                    
                                    
                                       
                                                   (a)
                                                
                                                
                                                   The derogation shall be valid for a period, generally of five 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 the ESA State or States concerned submit, three months before the end of each period, a proof that they are 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 9. 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.
                                                
                                             
                                 
                     
                     TITLE VI
                     
                        CEUTA AND MELILLA
                     
                     
                        Article 45
                        Special conditions
                        
                           1.   The term “Community” used in this Protocol does not cover Ceuta and Melilla. The term “products originating in the Community” does not cover products originating in Ceuta and Melilla.
                        
                        
                           2.   The provisions of this Protocol shall apply mutatis mutandis in determining whether products may be deemed as originating in an ESA State when imported into Ceuta and Melilla.
                        
                        
                           3.   Where products wholly obtained in Ceuta, Melilla or in the Community undergo working and processing in an ESA State, they shall be considered as having been wholly obtained in an ESA State.
                        
                        
                           4.   Working or processing carried out in Ceuta, Melilla or in the Community shall be considered as having been carried out in an ESA State, when materials undergo further working or processing in an ESA State.
                        
                        
                           5.   For the purpose of implementing paragraphs 3 and 4, the insufficient operations listed in Article 8 of this Protocol shall not be considered as working or processing.
                        
                        
                           6.   Ceuta and Melilla shall be considered as a single territory.
                        
                     
                     TITLE VII
                     
                        FINAL PROVISIONS
                     
                     
                        Article 46
                        Amendments to the Protocol
                        The EPA Committee may decide to amend the provisions of this Protocol.
                     
                     
                        Article 47
                        Annexes
                        The Annexes to this Protocol shall form an integral part thereof.
                     
                     
                        Article 48
                        Implementation of the Protocol
                        The Community and the ESA States shall each take the steps necessary to implement this Protocol.
                     
                  
               
               
                  
                     ‘ANNEX I
                     
                        INTRODUCTORY NOTES TO THE LIST IN ANNEX II
                     
                     Note 1:
                     The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 7 of the 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 columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as 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 columns 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 columns 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, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.
                              
                           Note 3:
                     
                                 1.
                              
                              
                                 The provisions of Article 7 of the 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 Community or in the ESA States.
                                 Example:
                                 An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading No ex 7224.
                                 If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
                              
                           
                                 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. Therefore, if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.
                              
                           
                                 3.
                              
                              
                                 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 No …” means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
                              
                           
                                 4.
                              
                              
                                 When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.
                                 Example:
                                 The rule for fabrics of heading Nos 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 obviously 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 No 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
                                 However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
                                 Example:
                                 In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is the fibre stage.
                              
                           
                                 6.
                              
                              
                                 Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.
                              
                           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 that have been carded, combed or otherwise processed but not spun.
                              
                           
                                 2.
                              
                              
                                 The term “natural fibres” includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
                              
                           
                                 3.
                              
                              
                                 The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
                              
                           
                                 4.
                              
                              
                                 The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.
                              
                           Note 5:
                     
                                 1.
                              
                              
                                 Where for a given product in the list a 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, 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 only be applied to mixed products which have been made from two or more basic textile materials.
                                 The following are the basic textile materials:
                                 
                                             —
                                          
                                          
                                             silk,
                                          
                                       
                                             —
                                          
                                          
                                             wool,
                                          
                                       
                                             —
                                          
                                          
                                             coarse animal hair,
                                          
                                       
                                             —
                                          
                                          
                                             fine animal hair,
                                          
                                       
                                             —
                                          
                                          
                                             horsehair,
                                          
                                       
                                             —
                                          
                                          
                                             cotton,
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials and paper,
                                          
                                       
                                             —
                                          
                                          
                                             flax,
                                          
                                       
                                             —
                                          
                                          
                                             true hemp,
                                          
                                       
                                             —
                                          
                                          
                                             jute and other textile bast fibres,
                                          
                                       
                                             —
                                          
                                          
                                             sisal and other textile fibres of the genus Agave,
                                          
                                       
                                             —
                                          
                                          
                                             coconut, abaca, ramie and other vegetable textile fibres,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made filaments,
                                          
                                       
                                             —
                                          
                                          
                                             artificial man-made filaments,
                                          
                                       
                                             —
                                          
                                          
                                             current conducting filaments,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polypropylene,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyester,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyamide,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyacrylonitrile,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyimide,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polytetrafluoroethylene,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyphenylene sulphide,
                                          
                                       
                                             —
                                          
                                          
                                             synthetic man-made staple fibres of polyvinyl chloride,
                                          
                                       
                                             —
                                          
                                          
                                             other synthetic man-made staple fibres,
                                          
                                       
                                             —
                                          
                                          
                                             artificial man-made staple fibres of viscose,
                                          
                                       
                                             —
                                          
                                          
                                             other artificial man-made staple fibres,
                                          
                                       
                                             —
                                          
                                          
                                             yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped,
                                          
                                       
                                             —
                                          
                                          
                                             yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped,
                                          
                                       
                                             —
                                          
                                          
                                             products of heading No 5605 (metallized 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 No 5605.
                                          
                                       Example:
                                 A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.
                                 Example:
                                 A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the fabric.
                                 Example:
                                 Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from 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 No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
                              
                           
                                 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 this yarn.
                              
                           
                                 4.
                              
                              
                                 In the case of products incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of 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 made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.
                                 Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not be regarded as trimmings or accessories.
                              
                           
                                 2.
                              
                              
                                 Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.
                              
                           
                                 3.
                              
                              
                                 In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may, anyway, be used freely where they cannot be made from the materials listed in column 3.
                                 For example (1), 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 non-originating materials incorporated.
                              
                           Note 7:
                     
                                 1.
                              
                              
                                 For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the “specific processes” are the following:
                                 
                                             (a)
                                          
                                          
                                             vacuum distillation;
                                          
                                       
                                             (b)
                                          
                                          
                                             redistillation by a very thorough fractionation process (2);
                                          
                                       
                                             (c)
                                          
                                          
                                             cracking;
                                          
                                       
                                             (d)
                                          
                                          
                                             reforming;
                                          
                                       
                                             (e)
                                          
                                          
                                             extraction by means of selective solvents;
                                          
                                       
                                             (f)
                                          
                                          
                                             the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
                                          
                                       
                                             (g)
                                          
                                          
                                             polymerization;
                                          
                                       
                                             (h)
                                          
                                          
                                             alkylation;
                                          
                                       
                                             (i)
                                          
                                          
                                             isomerization.
                                          
                                       
                           
                                 2.
                              
                              
                                 For the purposes of heading Nos 2710, 2711 and 2712, the “specific processes” are the following:
                                 
                                             (a)
                                          
                                          
                                             vacuum distillation;
                                          
                                       
                                             (b)
                                          
                                          
                                             redistillation by a very thorough fractionation process;
                                          
                                       
                                             (c)
                                          
                                          
                                             cracking;
                                          
                                       
                                             (d)
                                          
                                          
                                             reforming;
                                          
                                       
                                             (e)
                                          
                                          
                                             extraction by means of selective solvents;
                                          
                                       
                                             (f)
                                          
                                          
                                             the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization with alkaline agents; decolorization and purification with naturally active earth, activated earth, activated charcoal or bauxite;
                                          
                                       
                                             (g)
                                          
                                          
                                             polymerization;
                                          
                                       
                                             (h)
                                          
                                          
                                             alkylation;
                                          
                                       
                                             (i)
                                          
                                          
                                             isomerization;
                                          
                                       
                                             (j)
                                          
                                          
                                             in respect of heavy oils falling within heading No ex 2710 only, desulphurization with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);
                                          
                                       
                                             (k)
                                          
                                          
                                             in respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;
                                          
                                       
                                             (l)
                                          
                                          
                                             in respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurization, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
                                          
                                       
                                             (m)
                                          
                                          
                                             in respect of fuel oils falling within heading No 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 falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.
                                          
                                       For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.
                              
                           
               
               
                  
                     ‘ANNEX II
                     
                        List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
                     
                     The products mentioned in the list may not all be covered by this Agreement. It is therefore necessary to consult the other parts of this Agreement.
                     
                                 HS heading No
                                 (1)
                              
                              
                                 Description of product
                                 (2)
                              
                              
                                 Working or processing carried out on non-originating materials that confers originating status
                                 (3) or (4)
                              
                           
                                 Chapter 01
                              
                              
                                 Live animals
                              
                              
                                 All the animals of Chapter 1 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 Chapter 02
                              
                              
                                 Meat and edible meat offal
                              
                              
                                 Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 ex Chapter 03
                              
                              
                                 Fish and crustaceans, molluscs and other aquatic invertebrates; except for:
                              
                              
                                 All the materials of Chapter 3 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 0304 
                              
                              
                                 Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen
                              
                              
                                 Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works 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 any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 0306 
                              
                              
                                 Crustaceans, whether in shell or not, dried, salted or in brine; smoked crustaceans, whether in shell or not, 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 any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 0307 
                              
                              
                                 Molluscs, whether in shell or not, dried, salted or in brine; smoked molluscs, whether in shell or not, 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 any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 0308 
                              
                              
                                 Aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, 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 any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 04
                              
                              
                                 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 must be wholly obtained
                              
                              
                                  
                              
                           
                                 0403 
                              
                              
                                 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the materials of Chapter 4 used must be wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating,
                                          
                                       
                                             —
                                          
                                          
                                             the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 05
                              
                              
                                 Products of animal origin, not elsewhere specified or included; except for:
                              
                              
                                 Manufacture in which all the materials of Chapter 5 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 ex 0502 
                              
                              
                                 Prepared pigs’, hogs’ or boars’ bristles and hair
                              
                              
                                 Cleaning, disinfecting, sorting and straightening of bristles and hair
                              
                              
                                  
                              
                           
                                 Chapter 06
                              
                              
                                 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 must be wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 07
                              
                              
                                 Edible vegetables and certain roots and tubers
                              
                              
                                 Manufacture in which all the materials of Chapter 7 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 Chapter 08
                              
                              
                                 Edible fruit and nuts; peel of citrus fruits or melons
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the fruit and nuts used must be wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 09
                              
                              
                                 Coffee, tea, maté and spices; except for:
                              
                              
                                 Manufacture in which all the materials of Chapter 9 used must be 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 must be 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 No 0714  or fruit used must be wholly obtained
                              
                              
                                  
                              
                           
                                 ex 1106 
                              
                              
                                 Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713 
                              
                              
                                 Drying and milling of leguminous vegetables of heading No 0708 
                              
                              
                                  
                              
                           
                                 ex 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 must be wholly obtained
                              
                              
                                  
                              
                           
                                 ex 1211 
                              
                              
                                 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, chilled, or frozen, whether or not cut, crushed or powdered:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                 ex 1211 90 
                              
                              
                                 Other plants and parts of plants, incl. seeds and fruits, (excl. ginseng roots, coca leaf, poppy straw, ephedra and tonquin beans)
                              
                              
                                 Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801 , 0802  and 1202  to 1207  used exceeds 60 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 1301 
                              
                              
                                 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                              
                              
                                 Manufacture in which the value of any materials of heading No 1301  used may not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 1302 
                              
                              
                                 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Mucilages and thickeners, modified, derived from vegetable products
                              
                              
                                 Manufacture from non-modified mucilages and thickeners
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 Chapter 14
                              
                              
                                 Vegetable plaiting materials; vegetable products not elsewhere specified or included
                              
                              
                                 Manufacture in which all the materials of Chapter 14 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 ex Chapter 15
                              
                              
                                 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals 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 No 0209  or 1503 :
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Fats from bones or waste
                              
                              
                                 Manufacture from materials of any heading except those of heading Nos 0203 , 0206  or 0207  or bones of heading No 0506 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from meat or edible offal of swine of heading No 0203  or 0206  or of meat and edible offal of poultry of heading No 0207 
                              
                              
                                  
                              
                           
                                 1502 
                              
                              
                                 Fats of bovine animals, sheep or goats, other than those of heading No 1503 
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Fats from bones or waste
                              
                              
                                 Manufacture from materials of any heading except those of heading Nos 0201 , 0202 , 0204  or 0206  or bones of heading No 0506 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the materials of Chapter 2 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 1504 
                              
                              
                                 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Solid fractions
                              
                              
                                 Manufacture from materials of any heading including other materials of heading No 1504 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 ex 1505 
                              
                              
                                 Refined lanolin
                              
                              
                                 Manufacture from crude wool grease of heading No 1505 
                              
                              
                                  
                              
                           
                                 1506 
                              
                              
                                 Other animals 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 No 1506 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the materials of Chapter 2 used must be 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
                                 Solid fractions, except for that of jojoba oil
                                 Other
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                                 Manufacture from other materials of heading Nos 1507  to 1515 
                                 Manufacture in which all the vegetable materials used must be wholly obtained
                              
                              
                                  
                              
                           
                                 1516 
                              
                              
                                 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinized, whether or not refined, but not further prepared
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the materials of Chapter 2 used must be wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             all the vegetable materials used must be 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 No 1516 
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the materials of Chapters 2 and 4 used must be wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             all the vegetable materials used must be wholly obtained. However, materials of headings 1507 , 1508 , 1511  and 1513  may be used
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 16
                              
                              
                                 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:
                              
                              
                                 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 any materials of Chapter 3 used does not exceed 15 % of the ex-works 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, flavoured or coloured
                              
                              
                                 Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 1702 
                              
                              
                                 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Chemically pure maltose and fructose
                              
                              
                                 Manufacture from materials of any heading including other materials of heading No 1702 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other sugars in solid form, flavoured or coloured
                              
                              
                                 Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the materials used must already be originating
                              
                              
                                  
                              
                           
                                 ex 1703 
                              
                              
                                 Molasses resulting from the extraction or refining of sugar, flavoured or coloured
                              
                              
                                 Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works 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 ex-works 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 ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 1901 
                              
                              
                                 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 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 ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 1902 
                              
                              
                                 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                              
                                 Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             all the materials of Chapters 2 and 3 used must be 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 No 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), pre-cooked, or otherwise prepared, not elsewhere specified or included
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials not classified within heading No 1806 ;
                                          
                                       
                                             —
                                          
                                          
                                             in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained,
                                          
                                       
                                             —
                                          
                                          
                                             in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 1905 
                              
                              
                                 Bread, pastry, cakes, biscuits and other bakers’ 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 or vegetables used must be 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, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized)
                              
                              
                                 Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 2007 
                              
                              
                                 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, 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 ex-works 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 heading Nos 0801 , 0802  and 1202  to 1207  used exceeds 60 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                              
                              
                                 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 ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 2009 
                              
                              
                                 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, 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 ex-works 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 must be 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 heading Nos 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 ex-works 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 material derived from grapes used must be wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 2202 
                              
                              
                                 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
                                          
                                       
                              
                                  
                              
                           
                                 2207 2208 
                              
                              
                                 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
                                 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             using materials not classified in headings 2207  or 2208 ,
                                          
                                       
                                             —
                                          
                                          
                                             in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                                          
                                       Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials not classified within heading Nos 2207  or 2208 ,
                                          
                                       
                                             —
                                          
                                          
                                             in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                                          
                                       
                              
                                  
                              
                           
                                 ex 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 must be 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 must be 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 must be wholly obtained
                              
                              
                                  
                              
                           
                                 2309 
                              
                              
                                 Preparations of a kind used in animal feeding
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the cereals, sugar or molasses, meat or milk used must already be originating,
                                          
                                       
                                             —
                                          
                                          
                                             all the materials of Chapter 3 used must be wholly obtained
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 24
                              
                              
                                 Tobacco and manufactured tobacco substitutes; except for:
                              
                              
                                 Manufacture in which all the materials of Chapter 24 used must be wholly obtained
                              
                              
                                  
                              
                           
                                 2402 
                              
                              
                                 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                              
                              
                                 Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401  used must already be originating
                              
                              
                                  
                              
                           
                                 ex 2403 
                              
                              
                                 Smoking tobacco
                              
                              
                                 Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401  used must already be 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 and 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 dead-burned (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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2524 
                              
                              
                                 Natural asbestos fibres
                              
                              
                                 Manufacture from asbestos concentrate
                              
                              
                                  
                              
                           
                                 ex 2525 
                              
                              
                                 Mica powder
                              
                              
                                 Grinding of mica or mica waste
                              
                              
                                  
                              
                           
                                 ex 2530 
                              
                              
                                 Earth colours, calcined or powdered
                              
                              
                                 Calcination or grinding of earth colours
                              
                              
                                  
                              
                           
                                 Chapter 26
                              
                              
                                 Ores, slag and ash
                              
                              
                                 Manufacture 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 non-aromatic 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 benzole), for use as power or heating fuels
                              
                              
                                 Operations of refining and/or one or more specific process(es) (3)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 2709 
                              
                              
                                 Crude oils obtained from bituminous minerals
                              
                              
                                 Destructive distillation of bituminous materials
                              
                              
                                  
                              
                           
                                 2710 
                              
                              
                                 Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations
                              
                              
                                 Operations of refining and/or one or more specific process(es) (4)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 2711 
                              
                              
                                 Petroleum gases and other gaseous hydrocarbons
                              
                              
                                 Operations of refining and/or one or more specific process(es) (3)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 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) (5)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 2713 
                              
                              
                                 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
                              
                              
                                 Operations of refining and/or one or more specific process(es) (6)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 2714 
                              
                              
                                 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                              
                              
                                 Operations of refining and/or one or more specific process(es) (7)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 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, cut-backs)
                              
                              
                                 Operations of refining and/or one or more specific process(es) (5)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 28
                              
                              
                                 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2805 
                              
                              
                                 “Mischmetall”
                              
                              
                                 Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2811 
                              
                              
                                 Sulphur trioxide
                              
                              
                                 Manufacture from sulphur dioxide
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2833 
                              
                              
                                 Aluminium sulphate
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 2840 
                              
                              
                                 Sodium perborate
                              
                              
                                 Manufacture from disodium tetraborate pentahydrate
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2852 
                              
                              
                                 Mercury compounds of Internal ethers, cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of heading No 2909  used may not exceed 20 % of the ex-works price of the product
                                 Manufacture from materials of any heading
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 Nos 2932 , 2933  and 2934  used may not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included, containing mercury compounds
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents, containing mercury compounds, whether or not on a backing, other than those of heading 3002  or 3006 ; certified reference materials, containing mercury compounds
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 29
                              
                              
                                 Organic chemicals; except for:
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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) (8)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 2902 
                              
                              
                                 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                              
                              
                                 Operations of refining and/or one or more specific process(es) (9)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 2905 
                              
                              
                                 Metal alcoholates of alcohols of this heading and of ethanol
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading No 2905 . However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 Nos 2915  and 2916  used may not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2932 
                              
                              
                                 Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                                 Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of heading No 2909  used may not exceed 20 % of the ex-works price of the product
                                 Manufacture from materials of any heading
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2933 
                              
                              
                                 Heterocyclic compounds with nitrogen hetero-atom(s) only
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932  and 2933  used may not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 2934 
                              
                              
                                 Nucleic acids and their salts; other heterocyclic compounds
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 , 2933  and 2934  used may not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 Ex29 37 
                              
                              
                                 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other heterocyclic compounds with nitrogen hetero-atom(s) only
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932  and 2933  used may not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other nucleic acids and their salts; other heterocyclic compounds
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 , 2933  and 2934  used may not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 Ex29 39 11 
                              
                              
                                 Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 2939 80 
                              
                              
                                 Alkaloids of non-vegetal origin
                                 Heterocyclic compounds with nitrogen hetero-atom(s) only
                                 Nucleic acids and their salts; other heterocyclic compounds
                              
                              
                                 Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932  and 2933  used may not exceed 20 % of the ex-works price of the product
                                 Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932 , 2933  and 2934  used may not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works 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 modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 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 No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 human blood
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 animal blood prepared for therapeutic or prophylactic uses
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 haemoglobin, blood globulins and serum globulins
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 other
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading No 3002 . The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other heterocyclic compounds with nitrogen hetero-atom(s) only, containing an unfused imidazole 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 shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 shall not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones, in the form of peptides and proteins (other than goods of heading 2937 ) which are directly involved in the regulation of immunological processes
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other polyethers, in primary forms, in the form of peptides and proteins which are directly involved in the regulation of immunological processes
                              
                              
                                 Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (e)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 3003  and 3004 
                              
                              
                                 Medicaments (excluding goods of heading No 3002 , 3005  or 3006 ):
                                 Obtained from amikacin of heading No 2941 
                                 Other
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003  or 3004  may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003  or 3004  may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 3006 
                              
                              
                                 Appliances identifiable for ostomy use made of plastic
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Sterile absorbable surgical or dental yarn and sterile surgical or dental adhesion barriers, whether or not absorbable:
                                 Made of plastic:
                                 Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
                                 Addition homopolymerization products in which a single monomer contributes more than 99 % by weight to the total polymer content
                                 Other
                                 Made of fabrics
                              
                              
                                 Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (10)
                                             
                                          
                                       Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (10)
                                 
                                 Manufacture from yarn (11)
                                 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 3006 70 
                              
                              
                                 Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 3006 92 
                              
                              
                                 Waste pharmaceuticals:
                                 Other 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 ex-works 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3105 
                              
                              
                                 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorous and potassium; other fertilizers; 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 classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works price of the product
                              
                           
                                 3205 
                              
                              
                                 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (12)
                                 
                              
                              
                                 Manufacture from materials of any heading, except headings Nos 3203 , 3204  and 3205 . However, materials from heading No 3205  may be used provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 by-products 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” (13) in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex Chapter 34
                              
                              
                                 Soap, organic surface-active 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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) (14)
                                 
                              
                              
                                 Other operations than those referred to in column (3) in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                              
                           
                                 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from materials of any heading, except:
                                 
                                             —
                                          
                                          
                                             hydrogenated oils having the character of waxes of heading No 1516 ,
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823 ,
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             materials of heading No 3404 
                                          
                                       However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product.
                              
                              
                                  
                              
                           
                                 ex Chapter 35
                              
                              
                                 Albuminoidal substances; modified starches; glues; 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3505 
                              
                              
                                 Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Starch ethers and esters
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading No 3505 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from materials of any heading, except those of heading No 1108 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex Chapter 37
                              
                              
                                 Photographic or cinematographic goods; except for:
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3701 
                              
                              
                                 Photographic plates and film in the flat, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitized, unexposed, whether or not in packs:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Instant print film for colour photography, in packs
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than heading Nos 3701  or 3702 . However, materials from heading No 3702  may be used provided their value does not exceed 30 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than heading No 3701  or 3702 . However, materials from heading Nos 3701  and 3702  may be used provided their value taken together, does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3702 
                              
                              
                                 Photographic film in rolls, sensitized, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitized, unexposed
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than heading Nos 3701  or 3702 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 heading Nos 3701  to 3704 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3801 
                              
                              
                                 Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
                              
                              
                                 Manufacture in which the value of all the materials of heading No 3403  used does not exceed 20 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works 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 ex-works price of the product
                              
                           
                                 ex 3806 
                              
                              
                                 Ester gums
                              
                              
                                 Manufacture from resin acids
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 ex 3807 
                              
                              
                                 Wood pitch (wood tar pitch)
                              
                              
                                 Distillation of wood tar
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 3808 
                              
                              
                                 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works 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 ex-works 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 ex-works price of the products
                              
                              
                                  
                              
                           
                                 3811 
                              
                              
                                 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                              
                              
                                 Manufacture in which the value of all the materials of heading No 3811  used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3812 
                              
                              
                                 Prepared rubber accelerators; compound plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidizing preparations and other compound stabilizers for rubber or plastics
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3813 
                              
                              
                                 Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 3814 
                              
                              
                                 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works 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 ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 3820 
                              
                              
                                 Anti-freezing preparations and prepared de-icing fluids
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 3821 
                              
                              
                                 Prepared culture media for the maintenance of micro-organisms (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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 3822 
                              
                              
                                 Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002  or 3006 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works 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 No 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 water insoluble salts and their esters
                                 Sorbitol other than that of heading No 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 ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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
                                 Ion exchangers
                                 Getters for vacuum tubes
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Alkaline iron oxide for the purification of gas
                                 Ammoniacal gas liquors and spent oxide produced in coal gas purification
                                 Sulphonaphthenic acids, their water insoluble salts and their esters
                                 Fusel oil and Dippel’s oil
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Mixtures of salts having different anions
                                 Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 3825 
                              
                              
                                 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Clinical waste: surgical gloves, mittens and mitts
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Syringes, needles, catheters, cannulae and the like
                              
                              
                                 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 ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 3901  to 3915 
                              
                              
                                 Plastics in primary forms, waste, parings and scrap, of plastic; except for heading Nos ex 3907  and 3912  for which the rules are set out below:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Addition homopolymerization 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (15)
                                             
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (15)
                                 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 ex 3907 
                              
                              
                                 Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (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 ex-works price of the product (16)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Polyester
                              
                              
                                 Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
                              
                              
                                  
                              
                           
                                 3912 
                              
                              
                                 Cellulose and its chemical derivatives, not 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 3916  to 3921 
                              
                              
                                 Semi-manufactures and articles of plastics; except for headings Nos ex 3916 , ex 3917 , ex 3920  and ex 3921 , for which the rules are set out below:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
                                 Other:
                              
                              
                                 Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Addition homopolymerization 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (17)
                                             
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (18)
                                 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 ex 3920 
                              
                              
                                 Ionomer sheet or film
                              
                              
                                 Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralized with metal ions, mainly zinc and sodium
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 3921 
                              
                              
                                 Foils of plastic, metallized
                              
                              
                                 Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (19)
                                 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 3922  to 3926 
                              
                              
                                 Articles of plastics
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 40
                              
                              
                                 Rubber and articles thereof; except for:
                              
                              
                                 Manufacture 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 4012 
                              
                              
                                 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Retreaded pneumatic, solid or cushion tyres, of rubber
                              
                              
                                 Retreading of used tyres
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from materials of any heading, except those of heading Nos 4011  or 4012 
                              
                              
                                  
                              
                           
                                 ex 4017 
                              
                              
                                 Articles of hard rubber
                              
                              
                                 Manufacture from hard rubber
                              
                              
                                  
                              
                           
                                 ex Chapter 41
                              
                              
                                 Raw hides and skins (other than furskins) 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, with wool on
                              
                              
                                  
                              
                           
                                 4104  to 4106 
                              
                              
                                 Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                              
                              
                                 Retanning of pre-tanned leather
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                              
                           
                                 4107 
                              
                              
                                 Leather further prepared after tanning or crusting, including parchment dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114 :
                              
                              
                                 Retanning of pre-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; metallized leather
                              
                              
                                 Manufacture from leather of heading Nos 4104  to 4107 , 4112  or 4113 , provided its value does not exceed 50 % of the ex-works 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 non-assembled tanned or dressed furskins
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from non-assembled, tanned or dressed furskins
                              
                              
                                  
                              
                           
                                 4303 
                              
                              
                                 Articles of apparel, clothing accessories and other articles of furskin
                              
                              
                                 Manufacture from non-assembled tanned or dressed furskins of heading No 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 finger-jointed
                              
                              
                                 Planing, sanding or finger-jointing
                              
                              
                                  
                              
                           
                                 ex 4408 
                              
                              
                                 Veneer sheets and sheets 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 finger-jointed
                              
                              
                                 Splicing, planing, sanding or finger-jointing
                              
                              
                                  
                              
                           
                                 ex 4409 
                              
                              
                                 Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:
                                 
                                              
                                          
                                          
                                             Sanded or finger-jointed
                                          
                                       
                              
                                 Sanding or finger-jointing
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 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 No 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 No 4501 
                              
                              
                                  
                              
                           
                                 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 paper-making materials of Chapter 47
                              
                              
                                  
                              
                           
                                 4816 
                              
                              
                                 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809 ), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                              
                              
                                 Manufacture from paper-making 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
                              
                              
                                 Manufacturing 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 ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 4818 
                              
                              
                                 Toilet paper
                              
                              
                                 Manufacture from paper-making materials of Chapter 47
                              
                              
                                  
                              
                           
                                 ex 4819 
                              
                              
                                 Cartons, boxes, cases, bags and other packing 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 4820 
                              
                              
                                 Letter pads
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 4823 
                              
                              
                                 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                              
                              
                                 Manufacture from paper-making 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 not classified within heading Nos 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from materials not classified in heading Nos 4909  or 4911 
                              
                              
                                  
                              
                           
                                 ex Chapter 50
                              
                              
                                 Silk; except for:
                              
                              
                                 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 (20):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             other natural fibres not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5007 
                              
                              
                                 Woven fabrics of silk or of silk waste:
                              
                              
                                 Manufacture from yarn (21)
                                 
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 ex Chapter 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 (21):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5111  to 5113 
                              
                              
                                 Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                              
                              
                                 Manufacture from yarn (22)
                                 
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 ex Chapter 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 (23):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5208  to 5212 
                              
                              
                                 Woven fabrics of cotton
                              
                              
                                 Manufacture from yarn (23)
                                 
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 ex Chapter 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 (24):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5309  to 5311 
                              
                              
                                 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                              
                              
                                 Manufacture from yarn (24)
                                 
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 5401  to 5406 
                              
                              
                                 Yarn, monofilament and thread of man-made filaments
                              
                              
                                 Manufacture from (24)
                                 
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres not carded or combed or otherwise prepared for spinning,
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5407  and 5408 
                              
                              
                                 Woven fabrics of man-made filament yarn:
                              
                              
                                 Manufacture from yarn (25)
                                 
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 5501  to 5507 
                              
                              
                                 Man-made staple fibres
                              
                              
                                 Manufacture from chemical materials or textile pulp
                              
                              
                                  
                              
                           
                                 5508  to 5511 
                              
                              
                                 Yarn and sewing thread of man-made staple fibres
                              
                              
                                 Manufacture from (25):
                                 
                                             —
                                          
                                          
                                             raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres not carded or combed or otherwise prepared for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             Chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5512  to 5516 
                              
                              
                                 Woven fabrics of man-made staple fibres:
                              
                              
                                 Manufacture from yarn (26)
                                 
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 ex Chapter 56
                              
                              
                                 Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                              
                              
                                 Manufacture from (27):
                                 
                                             —
                                          
                                          
                                             coir yarn,
                                          
                                       
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5602 
                              
                              
                                 Felt, whether or not impregnated, coated, covered or laminated:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Needleloom felt
                              
                              
                                 Manufacture from (27):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from (27):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                 5604 
                              
                              
                                 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404  or 5405 , impregnated, coated, covered or sheathed with rubber or plastics:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Rubber thread and cord, textile covered
                              
                              
                                 Manufacture from rubber thread or cord, not textile covered
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from (27):
                                 
                                             —
                                          
                                          
                                             natural fibres not carded or combed or otherwise processed for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5605 
                              
                              
                                 Metallized yarn, whether or not gimped, being textile yarn, or strip or the like of heading No 5404  or 5405 , combined with metal in the form of thread, strip or powder or covered with metal
                              
                              
                                 Manufacture from (28)
                                 
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres not carded or combed or otherwise processed for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 5606 
                              
                              
                                 Gimped yarn, and strip and the like of heading No 5404  or 5405 , gimped (other than those of heading No 5605  and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn
                              
                              
                                 Manufacture from (29):
                                 
                                             —
                                          
                                          
                                             natural fibres,
                                          
                                       
                                             —
                                          
                                          
                                             man-made staple fibres not carded or combed or otherwise processed for spinning,
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp, or
                                          
                                       
                                             —
                                          
                                          
                                             paper-making materials
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 57
                              
                              
                                 Carpets and other textile floor coverings:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Of needle loom felt
                              
                              
                                 Manufacture from (28):
                                 
                                             —
                                          
                                          
                                             natural fibres, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       However jute fabric may be used as backing
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Of other felt
                              
                              
                                 Manufacture from (30):
                                 
                                             —
                                          
                                          
                                             natural fibres not carded or combed or otherwise processed for spinning, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from yarn (31):
                                 However jute fabric may be used as backing
                              
                              
                                  
                              
                           
                                 ex Chapter 58
                              
                              
                                 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                              
                              
                                 Manufacture from yarn (31)
                                 
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 5805 
                              
                              
                                 Hand-woven tapestries of the types gobelins, flanders, aubusson, beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
                              
                              
                                 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 ex-works 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 No 5902 
                              
                              
                                 Manufacture from yarn
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 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 (31)
                                 
                              
                              
                                  
                              
                           
                                 5905 
                              
                              
                                 Textile wall coverings:
                              
                              
                                 Manufacture from yarn
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 5906 
                              
                              
                                 Rubberized textile fabrics, other than those of heading No 5902 :
                              
                              
                                 Manufacture from yarn
                              
                              
                                  
                              
                           
                                 5907 
                              
                              
                                 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
                              
                              
                                 Manufacture from yarn
                              
                              
                                 Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 5908 
                              
                              
                                 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Incandescent gas mantles, impregnated
                              
                              
                                 Manufacture from tubular knitted gas mantle fabric
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                              
                              
                                  
                              
                           
                                 5909  to 5911 
                              
                              
                                 Textile articles of a kind suitable for industrial use:
                                 
                                              
                                          
                                          
                                             Polishing discs or rings other than of felt of heading No 5911 
                                          
                                       
                              
                                 Manufacture from yarn or waste fabrics or rags of heading No 6310 
                                 Manufacture from yarn (32):
                                 Manufacture from yarn (32)
                                 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 
                                              
                                          
                                          
                                             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 No 5911 
                                          
                                       
                                              
                                          
                                          
                                             Other
                                          
                                       
                              
                                  
                              
                              
                                  
                              
                           
                                 Chapter 60
                              
                              
                                 Knitted or crocheted fabrics
                              
                              
                                 Manufacture from yarn (33)
                                 
                              
                              
                                  
                              
                           
                                 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 (32):
                              
                              
                                  
                              
                           
                                 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 (34)
                                 
                              
                              
                                 Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (34)
                                 
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from yarn (35)
                                     (36)
                                 
                              
                              
                                 Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatizing, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 6213  and 6214  used does not exceed 47,5 % of the ex-works price of the product
                              
                           
                                 6217 
                              
                              
                                 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading No 6212 :
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Embroidered
                              
                              
                                 Manufacture from yarn (34)
                                 
                              
                              
                                 Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (34)
                                 
                              
                           
                                  
                              
                              
                                 Fire-resistant equipment of fabric covered with foil of aluminized polyester
                              
                              
                                 Manufacture from yarn (34)
                                 
                              
                              
                                 Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (37)
                                 
                              
                           
                                  
                              
                              
                                 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 ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 63
                              
                              
                                 Other made-up 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 (38)
                                 
                                 
                                             —
                                          
                                          
                                             natural fibres, or
                                          
                                       
                                             —
                                          
                                          
                                             chemical materials or textile pulp
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 Other:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Embroidered
                              
                              
                                 Manufacture from yarn (38)
                                     (39)
                                 
                              
                              
                                 Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture from yarn (38)
                                     (39)
                                 
                              
                              
                                  
                              
                           
                                 6305 
                              
                              
                                 Sacks and bags, of a kind used for the packing of goods
                              
                              
                                 Manufacture from yarn (38)
                                 
                              
                              
                                  
                              
                           
                                 6306 
                              
                              
                                 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                              
                              
                                 Manufacture from fabric
                              
                              
                                  
                              
                           
                                 6307 
                              
                              
                                 Other made-up articles, including dress patterns
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 6308 
                              
                              
                                 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths 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, non-originating articles may be incorporated provided their total value does not exceed 25 % of the ex-works price of the set
                              
                              
                                  
                              
                           
                                 ex Chapter 64
                              
                              
                                 Footwear, gaiters and the like; except for:
                              
                              
                                 Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406 
                              
                              
                                  
                              
                           
                                 6406 
                              
                              
                                 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, 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; hair-nets of any material, whether or not lined or trimmed
                              
                              
                                 Manufacture from yarn or textile fibres (40)
                                 
                              
                              
                                  
                              
                           
                                 ex Chapter 66
                              
                              
                                 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, 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 walking-stick umbrellas, garden umbrellas and similar umbrellas)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works 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 non-reflecting layer
                              
                              
                                 Manufacture from materials of heading No 7001 
                              
                              
                                  
                              
                           
                                 7006 
                              
                              
                                 Glass of heading No 7003 , 7004  or 7005 , bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 glass plate substrate coated with dielectric thin film, semi-conductor grade, in accordance with SEMII standards (41)
                                 
                              
                              
                                 Manufacture from non-coated glass plate substrate of heading No 7006 
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 other
                              
                              
                                 Manufacture from materials of heading No 7001 
                              
                              
                                  
                              
                           
                                 7007 
                              
                              
                                 Safety glass, consisting of toughened (tempered) or laminated glass
                              
                              
                                 Manufacture from materials of heading No 7001 
                              
                              
                                  
                              
                           
                                 7008 
                              
                              
                                 Multiple-walled insulating units of glass
                              
                              
                                 Manufacture from materials of heading No 7001 
                              
                              
                                  
                              
                           
                                 7009 
                              
                              
                                 Glass mirrors, whether or not framed, including rear-view mirrors
                              
                              
                                 Manufacture from materials of heading No 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 the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
                              
                           
                                 7013 
                              
                              
                                 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 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 the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
                                 or
                                 Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex 7019 
                              
                              
                                 Articles (other than yarn) of glass fibres
                              
                              
                                 Manufacture from:
                                 
                                             —
                                          
                                          
                                             uncoloured slivers, rovings, yarn or chopped strands, or
                                          
                                       
                                             —
                                          
                                          
                                             glass wool
                                          
                                       
                              
                                  
                              
                           
                                 ex Chapter 71
                              
                              
                                 Natural or cultured pearls, precious or semi-precious 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 7102 , ex 7103  and ex 7104 
                              
                              
                                 Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                              
                              
                                 Manufacture from unworked precious or semi-precious stones
                              
                              
                                  
                              
                           
                                 7106 , 7108  and 7110 
                              
                              
                                 Precious metals:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Unwrought
                              
                              
                                 Manufacture from materials not classified within heading No 7106 , 7108  or 7110 
                              
                              
                                 Electrolytic, thermal or chemical separation of precious metals of heading No 7106 , 7108  or 7110 
                                 or
                                 Alloying of precious metals of heading No 7106 , 7108  or 7110  with each other or with base metals
                              
                           
                                  
                              
                              
                                 Semi-manufactured or in powder form
                              
                              
                                 Manufacture from unwrought precious metals
                              
                              
                                  
                              
                           
                                 ex 7107 , ex 7109  and ex 7111 
                              
                              
                                 Metals clad with precious metals, semi-manufactured
                              
                              
                                 Manufacture from metals clad with precious metals, unwrought
                              
                              
                                  
                              
                           
                                 7116 
                              
                              
                                 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works 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 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                                 ex Chapter 72
                              
                              
                                 Iron and steel; except for:
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                              
                              
                                  
                              
                           
                                 7207 
                              
                              
                                 Semi-finished products of iron or non-alloy steel
                              
                              
                                 Manufacture from materials of heading No 7201 , 7202 , 7203 , 7204  or 7205 
                              
                              
                                  
                              
                           
                                 7208  to 7216 
                              
                              
                                 Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
                              
                              
                                 Manufacture from ingots or other primary forms or semi-finished materials of headings No 7206  or 7207 
                              
                              
                                  
                              
                           
                                 7217 
                              
                              
                                 Wire of iron or non-alloy steel
                              
                              
                                 Manufacture from semi-finished materials of heading No 7207 
                              
                              
                                  
                              
                           
                                 ex 7218 
                              
                              
                                 Semi-finished products
                              
                              
                                 Manufacture from materials of headings No 7201 , 7202 , 7203 , 7204  or 7205 
                              
                              
                                  
                              
                           
                                 7219  to 7222 
                              
                              
                                 Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                              
                              
                                 Manufacture from ingots or other primary forms or semi-finished materials of heading No 7218 
                              
                              
                                  
                              
                           
                                 7223 
                              
                              
                                 Wire of stainless steel
                              
                              
                                 Manufacture from semi-finished materials of heading No 7218 
                              
                              
                                  
                              
                           
                                 ex 7224 
                              
                              
                                 Semi-finished products
                              
                              
                                 Manufacture from materials of headings No 7201 , 7202 , 7203 , 7204  or 7205 
                              
                              
                                  
                              
                           
                                 7225  to 7228 
                              
                              
                                 Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                              
                              
                                 Manufacture from ingots or other primary forms or semi-finished materials of headings No 7206 , 7207 , 7218  or 7224 
                              
                              
                                  
                              
                           
                                 7229 
                              
                              
                                 Wire of other alloy steel
                              
                              
                                 Manufacture from semi-finished materials of heading No 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 No 7206 
                              
                              
                                  
                              
                           
                                 7302 
                              
                              
                                 Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rackrails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails
                              
                              
                                 Manufacture from materials of heading No 7206 
                              
                              
                                  
                              
                           
                                 7304 , 7305  and 7306 
                              
                              
                                 Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                              
                              
                                 Manufacture from materials of heading No 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 the value of which does not exceed 35 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 7308 
                              
                              
                                 Structures (excluding prefabricated buildings of heading No 9406 ) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, 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 No 7301  may not be used
                              
                              
                                  
                              
                           
                                 ex 7315 
                              
                              
                                 Skid chain
                              
                              
                                 Manufacture in which the value of all the materials of heading No 7315  used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 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 ex-works 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
                              
                              
                                 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 7501  to 7503 
                              
                              
                                 Nickel mattes, nickel oxide sinters and other 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 ex-works 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 ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 Chapter 77
                              
                              
                                 Reserved for possible future use in 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 7801 
                              
                              
                                 Unwrought lead:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Refined lead
                              
                              
                                 Manufacture from “bullion” or “work” lead
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802  may not be used
                              
                              
                                  
                              
                           
                                 7802 
                              
                              
                                 Lead waste and scrap
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 79
                              
                              
                                 Zinc and articles thereof; 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 ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 7901 
                              
                              
                                 Unwrought zinc
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7902  may not be used
                              
                              
                                  
                              
                           
                                 7902 
                              
                              
                                 Zinc waste and scrap
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                              
                              
                                  
                              
                           
                                 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 8001 
                              
                              
                                 Unwrought tin
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 8002  may not be used
                              
                              
                                  
                              
                           
                                 8002  and ex 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 82
                              
                              
                                 Tools, implements, 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 the heading Nos 8202  to 8205 , put up in sets for retail sale
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than heading Nos 8202  to 8205 . However, tools of heading Nos 8202  to 8205  may be incorporated into the set provided their value does not exceed 15 % of the ex-works price of the set
                              
                              
                                  
                              
                           
                                 8207 
                              
                              
                                 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 8211 
                              
                              
                                 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 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, cake-servers, fish-knives, butter-knives, 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 No 8302  may be used provided their value does not exceed 20 % of the ex-works 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 No 8306  may be used provided their value does not exceed 30 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 84
                              
                              
                                 Nuclear reactors, boilers, 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the final product
                              
                              
                                  
                              
                           
                                 8402 
                              
                              
                                 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers
                              
                              
                                 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 ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8403  and ex 8404 
                              
                              
                                 Central heating boilers other than those of heading No 8402  and auxiliary plant for central heating boilers
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than heading No 8403  or 8404 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8406 
                              
                              
                                 Steam turbines and other vapour turbines
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8407 
                              
                              
                                 Spark-ignition reciprocating or rotary internal combustion piston engines
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8408 
                              
                              
                                 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8409 
                              
                              
                                 Parts suitable for use solely or principally with the engines of heading No 8407  or 8408 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8411 
                              
                              
                                 Turbo-jets, turbo propellers and other gas turbines
                              
                              
                                 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 ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8412 
                              
                              
                                 Other engines and motors
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8413 
                              
                              
                                 Rotary positive displacement pumps
                              
                              
                                 Manufacture 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 ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8415 
                              
                              
                                 Air conditioning machines, comprising a motor-driven 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 ex-works 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 No 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 ex 8419 
                              
                              
                                 Machines for wood, paper pulp and paperboard industries
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8423 
                              
                              
                                 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8431  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8429 
                              
                              
                                 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Road rollers
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8431  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8430 
                              
                              
                                 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores pile-drivers and pile-extractors; snow-ploughs and snow-blowers
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the value of the materials classified within heading No 8431  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8443 
                              
                              
                                 Printers, for office machines (for example automatic data processing machines, word-processing machines, etc.)
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8448 
                              
                              
                                 Auxiliary machinery for use with machines of headings Nos 8444  and 8445 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8452 
                              
                              
                                 Sewing machines, other than book-sewing machines of heading No 8440 ; furniture, bases and covers specially designed for sewing machines, sewing machine 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used,
                                          
                                       
                                             —
                                          
                                          
                                             the thread tension, crochet and zigzag mechanisms used are already originating
                                          
                                       
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8456 , 8457  to 8465  and ex 8466 
                              
                              
                                 Machine-tools and machines and their parts and accessories of headings Nos 8456  to 8466 , except for:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 8456  and ex 8466 
                              
                              
                                 water-jet cutting machines;
                                 parts and accessories of water-jet cutting machines
                              
                              
                                 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 ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works 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 ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works 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, ionic-beam 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 ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 machine tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass and parts and accessories thereof
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other machine tools (including machine for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials of a kind used solely or principally for the manufacture of semiconductors and flat screen systems
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 stereoscopic microscopes and other microscopes, for photomicrography, cinephotomicrography or microprojection of a kind used solely or principally for the manufacture of semiconductors and flat screen system; and parts and accessories thereof
                              
                              
                                 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of the originating materials used.
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 marking-out instruments which are pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates; parts and accessories thereof
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 moulds for rubber or plastics, injection or compression types
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 lifting, handling, loading or unloading machinery
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8431  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8503  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8501  or 8503 , taken together, are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8504 
                              
                              
                                 Power supply units for automatic data-processing machines
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 headings 8443 , 8525 , 8527  or 8528 ;
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 ex 8518 
                              
                              
                                 Microphones and stands therefore loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8521 
                              
                              
                                 Video recording or reproducing apparatus, whether or not incorporating a video tuner
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8522 
                              
                              
                                 Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519  or 8521 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8523 
                              
                              
                                 Discs, tapes, solid-state non-volatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37.
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Unrecorded discs, tapes, solid-state non-volatile 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Recorded discs, tapes solid-state non-volatile 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8523  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Smart cards
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8541  or 8542 , taken together, are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8525 
                              
                              
                                 Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; digital cameras and video camera recorders
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8527 
                              
                              
                                 Reception apparatus, for radio broadcasting, 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8528 
                              
                              
                                 Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast 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 data-processing system of heading 8471 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio broadcast 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 8529 
                              
                              
                                 Parts suitable for use solely or principally with the apparatus of heading Nos 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 ex-works 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 data-processing system of heading 8471 
                              
                              
                                 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 ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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  Volt
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8536 
                              
                              
                                 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits for a voltage not exceeding 1 000  Volt; 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  Volt
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Connectors for optical fibres, optical fibre bundles or cables
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 of plastics
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 of ceramics
                              
                              
                                 Manufacture 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 ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 8537 
                              
                              
                                 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 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 No 8517 
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8538  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8541 
                              
                              
                                 Diodes, transistors and similar semi-conductor 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8541  or 8542 , taken together, are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 8541  or 8542 , taken together, are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works 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 ex-works 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 ex-works 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 No 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 ex-works 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
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Electronic microassemblies
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product, and
                                          
                                       
                                             —
                                          
                                          
                                             within the above limit, the value of all the materials of headings 8541  and 8542  used does not exceed 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 86
                              
                              
                                 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds; except for:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 8608 
                              
                              
                                 Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 8709 
                              
                              
                                 Works trucks, self-propelled, 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8710 
                              
                              
                                 Tanks and other armoured fighting vehicles, motorized, 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8711 
                              
                              
                                 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 With reciprocating internal combustion piston engine of a cylinder capacity:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Not exceeding 50 cc
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex- works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Exceeding 50 cc
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 ex 8712 
                              
                              
                                 Bicycles without ball bearings
                              
                              
                                 Manufacture from materials not classified in heading No 8714 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 8716 
                              
                              
                                 Trailers and semi-trailers; 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product
                              
                           
                                 ex 8804 
                              
                              
                                 Rotochutes
                              
                              
                                 Manufacture from materials of any heading including other materials of heading No 8804 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                 8805 
                              
                              
                                 Aircraft launching gear; deck-arrestor 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 ex-works 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 No 8906  may not be used
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9001 
                              
                              
                                 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544 ; sheets and plates of polarizing 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 ex-works 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 ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 9005 
                              
                              
                                 Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works 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 ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 9017 
                              
                              
                                 Drawing, marking-out 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 9018 
                              
                              
                                 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Dentists’ chairs incorporating dental appliances or dentists’ spittoons
                              
                              
                                 Manufacture from materials of any heading, including other materials of heading No 9018 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             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 ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                              
                           
                                 9019 
                              
                              
                                 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works 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 ex-works 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 ex-works 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 No 9014 , 9015 , 9028  or 9032 
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9029 
                              
                              
                                 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 9014  or 9015 ; stroboscopes
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 9030 
                              
                              
                                 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading No 9028 ; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works 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 ex-works 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 ex-works 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 9105 
                              
                              
                                 Other clocks
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where the value of all the non-originating materials used does not exceed the value of the originating materials used
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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 ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             where, within the above limit, the materials classified within heading No 9114  are only used up to a value of 10 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 40 % of the ex-works price of the product
                                          
                                       
                              
                                 Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                              
                           
                                 9113 
                              
                              
                                 Watch straps, watch bands and watch bracelets, and parts thereof:
                              
                              
                                  
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                  
                              
                              
                                 Other
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 Chapter 92
                              
                              
                                 Musical instruments, parts and accessories of such articles
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works 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 ex-works 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 name-plates 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 ex-works 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 in a heading other than that of the product
                                 or
                                 Manufacture from cotton cloth already made up in a form ready for use of heading No 9401  or 9403 , provided:
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                                  
                              
                              
                                  
                              
                              
                                 
                                             —
                                          
                                          
                                             its value does not exceed 25 % of the ex-works price of the product,
                                          
                                       
                                             —
                                          
                                          
                                             all the other materials used are already originating and are classified in a heading other than heading No 9401  or 9403 
                                          
                                       
                              
                                  
                              
                           
                                 9405 
                              
                              
                                 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates 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 ex-works price of the product
                              
                              
                                  
                              
                           
                                 9406 
                              
                              
                                 Prefabricated buildings
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex Chapter 95
                              
                              
                                 Toys, games and sports requisites; parts and 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 reduced-size (“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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 9506 
                              
                              
                                 Golf clubs and parts thereof
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product. However, roughly shaped blocks for making golf club 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 the same heading
                              
                              
                                  
                              
                           
                                 ex 9603 
                              
                              
                                 Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorized, paint pads and rollers, squeegees and mops
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works 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, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set
                              
                              
                                  
                              
                           
                                 9606 
                              
                              
                                 Buttons, press-fasteners, snap-fasteners and press-studs, 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 9608 
                              
                              
                                 Ball-points pens; felt-tipped and other porous-tipped pens and markers fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609 
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product.
                                 However, nibs or nib-points 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; ink-pads, 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,
                                          
                                       
                                             —
                                          
                                          
                                             the value of all the materials used does not exceed 50 % of the ex-works price of the product
                                          
                                       
                              
                                  
                              
                           
                                 ex 9613 
                              
                              
                                 Lighters with piezo-igniter
                              
                              
                                 Manufacture in which the value of all the materials of heading No 9613  used does not exceed 30 % of the ex-works price of the product
                              
                              
                                  
                              
                           
                                 ex 9614 
                              
                              
                                 Smoking pipes and pipe bowls
                              
                              
                                 Manufacture from roughly shaped blocks
                              
                              
                                  
                              
                           
                                 9619 
                              
                              
                                 Sanitary towels (pads) and tampons, napkins and napkin liners for babies and similar articles, of any material.
                              
                              
                                 Manufacture in which all the materials used are classified within a heading other than that of the product
                              
                              
                                  
                              
                           
                                 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 non-originating materials in order that the product manufactured can obtain originating status, accordingly to Article 7(2)
                     
                     The products mentioned 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.
                              
                           
                                 2.
                              
                              
                                 A proof of origin issued or made out pursuant to this Annex shall contain the following statement in English:
                                 “Derogation – Annex II(a) of Protocol … – Materials of HS heading No … originating from … used.”
                                 These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 18 of the Protocol, or shall be added to the invoice declaration referred to in Article 23 of the Protocol.
                              
                           
                                 3.
                              
                              
                                 The ESA States and the Member States of the Community shall take the measures necessary on their part to implement this Annex.
                              
                           
                                 HS heading
                              
                              
                                 Description of product
                              
                              
                                 Working or processing, carried out on non-originating materials, which confers originating status
                              
                           
                                 ex Chapter 4
                              
                              
                                 Dairy produce,
                                 with a content of materials of Chapter 17 not more than 20 % by weight
                              
                              
                                 Manufacture in which all the materials of Chapter 4 used are wholly obtained
                              
                           
                                 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
                              
                           
                                 ex Chapter 8
                              
                              
                                 Edible fruit and nuts; peel of citrus fruits or melons,
                                 with a content of materials of Chapter 17 not more than 20 % by weight
                              
                              
                                 Manufacture in which all the materials of Chapter 8 used are wholly obtained
                              
                           
                                 1101 
                              
                              
                                 Wheat or meslin flour
                              
                              
                                 Manufacture from materials of any heading except that of the product
                              
                           
                                 Chapter 12
                              
                              
                                 Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder
                              
                              
                                 Manufacture from materials of any heading except that of the product
                              
                           
                                 1301 
                              
                              
                                 Lac natural gums, resins, gum-resins and oleoresins (for example, balsams)
                              
                              
                                 Manufacture in which the value of all the materials of heading 1301  used does not exceed 60 % of the ex-works price of the product
                              
                           
                                 ex 1302 
                              
                              
                                 Vegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                                 other than mucilages and thickeners, modified, derived from vegetable products
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                              
                           
                                 ex 1506 
                              
                              
                                 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified;
                                 other than solid fractions
                              
                              
                                 Manufacture from materials of any heading except that of the product
                              
                           
                                 ex 1507  to ex 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 from materials of any subheading except that of the product
                              
                           
                                  
                              
                              
                                 other than olive oils under headings 1509  and 1510 
                              
                              
                                 Manufacture from materials of any heading except that of the product
                              
                           
                                 ex 1516 
                              
                              
                                 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
                                 fats and oils and their fractions of hydrogenated castor oil, so called “opal wax”
                              
                              
                                 Manufacture from materials classified in a heading other than that of the product
                              
                           
                                 ex Chapter 18
                              
                              
                                 Cocoa and cocoa preparations,
                                 with a content of materials of Chapter 17 not more than 20 % by weight
                              
                              
                                 Manufacture from materials of any heading, except that of the product
                              
                           
                                 ex 1901 
                              
                              
                                 Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401  to 0404 , not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.
                                 with a content of materials of Chapter 17 not more than 20 % by weight
                              
                              
                                 Manufacture from materials of any heading, except that 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 products of Chapter 11 used are originating
                              
                           
                                  
                              
                              
                                 containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                              
                                 Manufacture in which:
                                 
                                             —
                                          
                                          
                                             all the products of Chapter 11 used are originating,
                                          
                                       
                                             —
                                          
                                          
                                             all the materials of Chapters 2 and 3 used are wholly obtained
                                          
                                       
                           
                                 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 20 % 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, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:
                                 with a content of materials of Chapter 17 not more than 20 % by weight
                              
                              
                                 Manufacture:
                                 
                                             —
                                          
                                          
                                             from materials of any heading, except those of heading 1806 ,
                                          
                                       
                                             —
                                          
                                          
                                             in which all the products of Chapter 11 used are originating
                                          
                                       
                           
                                 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 all the products of Chapter 11 used are originating
                              
                           
                                 ex Chapter 20
                              
                              
                                 Preparations of vegetables, fruit, nuts or other parts of plants:
                                 from materials other than those of subheading 0711.51
                                 from materials other than of headings 2002 , 2003 , 2008  and 2009 
                                 with a content of materials of Chapter 17 not more than 20 % by weight
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                              
                           
                                 ex Chapter 21
                              
                              
                                 Miscellaneous edible preparations:
                                 with a content of materials of Chapters 4 and 17 not more than 20 % by weight
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                              
                           
                                 ex Chapter 23
                              
                              
                                 Residues and waste from the food industries; prepared animal fodder:
                                 with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % on weight
                              
                              
                                 Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                              
                           
               
               
                  
                     ‘ANNEX III
                     
                        FORM FOR MOVEMENT CERTIFICATE
                     
                     
                                 1.
                              
                              
                                 Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Annex. This form shall be printed in one or more of the languages in which the Agreement is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.
                              
                           
                                 2.
                              
                              
                                 Each certificate shall measure 210 × 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 25g/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 must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
                              
                           MOVEMENT CERTIFICATE
                     
                        
                     
                        
                     APPLICATION FOR A MOVEMENT CERTIFICATE
                     
                        
                     DECLARATION BY THE EXPORTER
                     
                        
                  
               
               
                  
                     ‘ANNEX IV
                     
                        INVOICE DECLARATION
                     
                     
                        
                     
                        
                     
                        
                  
               
               
                  
                     ‘ANNEX V A
                     
                        SUPPLIER DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS
                     
                     I, the undersigned, declare that the goods listed on this invoice…(1) were produced in …(2) and satisfy the rules of origin governing preferential trade between the ESA States and the European Community.
                     I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
                     …(3) …(4) …(5)
                     
                     
                        NOTE
                     
                     The above mentioned text, 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 29(3)), the name of the document concerned shall be mentioned instead of the word “invoice”.
                              
                           
                                 (2)
                              
                              
                                 The Community, Member State, ESA State, OCTs or other ACP State. Where an ESA State, OCTs or an other ACP State is given, a reference must also be made to the Community customs office holding any EUR.1(s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.
                              
                           
                                 (3)
                              
                              
                                 Place and date.
                              
                           
                                 (4)
                              
                              
                                 Name and function in company.
                              
                           
                                 (5)
                              
                              
                                 Signature.
                              
                           
               
               
                  
                     ‘ANNEX V B
                     
                        SUPPLIER DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGIN STATUS
                     
                     I, the undersigned, declare that the goods listed on this invoice…(1) were produced in…(2) and incorporate the following components or materials which do not have an ESA State, other ACP State, OCTs or Community 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 abovementioned text, 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 29(3)), the name of the document concerned shall be mentioned instead of the word “invoice”
                              
                           
                                 (2)
                              
                              
                                 The Community, Member State, ESA State, OCTs or another ACP State.
                              
                           
                                 (3)
                              
                              
                                 Description is to 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 to be given only if required.
                              
                           
                                 (5)
                              
                              
                                 Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as “third country”.
                              
                           
                                 (6)
                              
                              
                                 “and have undergone the following processing in [the Community] [Member State] [ESA State] [OCTs] [other ACP State]…”, to be added 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
                     
                        INFORMATION CERTIFICATE
                     
                     
                                 1.
                              
                              
                                 The form of information certificate given in this Annex shall be used and be 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 capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.
                              
                           
                                 2.
                              
                              
                                 The information certificate shall measure 210 × 297mm, 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 containing mechanical pulp and weighing not less than 25g/m2.
                              
                           
                                 3.
                              
                              
                                 The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must 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.
                              
                           
                        
                  
               
               
                  
                     ‘ANNEX VII
                     
                        FORM FOR APPLICATION FOR A DEROGATION
                     
                     
                                 1. Commercial description of the finished product
                                 1.1 Customs classification (H.S. code)
                              
                              
                                 2. Anticipated annual quantity of exports to the Community (weight, No of pieces, meters or other unit)
                              
                           
                                 3. Commercial description of third country materials Customs classification (H. S. code)
                              
                              
                                 4. Anticipated annual quantity of third country materials to be used
                              
                           
                                 5. Value of third country materials
                              
                              
                                 6. Value of finished products
                              
                           
                                 7. Origin of third country materials
                              
                              
                                 8. Reasons why the rule of origin for the finished product cannot be fulfilled
                              
                           
                                 9. Commercial description of materials originating in States or territories referred to in Articles 3 and 4
                              
                              
                                 10. Anticipated annual quantity of materials originating in States or territories referred to in Articles 3 and 4 to be used
                              
                           
                                 11. Value of materials of States or territories referred to in Articles 3 and 4
                              
                              
                                 12. Working or processing carried out in States or territories referred to in Articles 3 and 4 on third country materials without obtaining origin
                              
                           
                                 13. Duration requested for derogation
                                 from… to…
                              
                           
                                 14. Detailed description of working and processing in the ESA State(s):
                              
                              
                                 15. Capital structure of the firm(s) concerned
                              
                           
                                 16. Amount of investments made/foreseen
                              
                           
                                 17. Staff employed/expected
                              
                           
                                 18. Value added by the working or processing in the ESA State(s):
                                 18.1 Labour:
                                 18.2 Overheads:
                                 18.3 Others:
                              
                              
                                 20. Possible developments to overcome the need for a derogation
                              
                           
                                 19. Other possible sources of supply for materials
                              
                              
                                 21. Observations
                              
                           NOTES
                     
                                 1.
                              
                              
                                 If the boxes in the form are not sufficient to contain all relevant information, additional pages may be attached to the form. In this case, the mention “see annex” shall be entered 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.
                              
                              
                                 A form shall be completed for each product covered by the request.
                                 
                                             Boxes 3, 4, 5, 7
                                          
                                          
                                             :
                                          
                                          
                                             “third country” means any country which is not referred to in Articles 3 and 4.
                                          
                                       
                                             Box 12
                                          
                                          
                                             :
                                          
                                          
                                             If third country materials have been worked or processed in the States or territories referred to in Articles 3 and 4 without obtaining origin, before being further processed in the ESA State requesting the derogation, indicate the working or processing carried out in the States or territories referred to in Articles 3 and 4.
                                          
                                       
                                             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 ex-works price of the product or the monetary amount of added-value for 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
                     
                        NEIGHBOURING DEVELOPING COUNTRIES
                     
                     For the application of Article 5 of Protocol 1, the following definition shall apply:
                     the expression “neighbouring developing country belonging to a coherent geographical entity” shall refer to the following list of countries:
                     
                        Africa: Algeria, Egypt, Libya, Morocco, Tunisia;
                     
                        Asia: Maldives
                  
               
               
                  
                     ‘ANNEX IX
                     
                        OVERSEAS COUNTRIES AND TERRITORIES
                     
                     Within the meaning of this Protocol “overseas countries and territories” shall mean the countries and territories referred to in Annex II of the Treaty on the Functioning of the European Union listed below:
                     (This list does not prejudge 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,
                                          
                                       
                                             —
                                          
                                          
                                             French Southern and Antarctic Territories,
                                          
                                       
                                             —
                                          
                                          
                                             Wallis and Futuna Islands.
                                          
                                       
                                             —
                                          
                                          
                                             Saint Pierre and Miquelon,
                                          
                                       
                                             —
                                          
                                          
                                             Saint Barthélemy.
                                          
                                       
                           
                                 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,
                                          
                                       
                                             —
                                          
                                          
                                             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,
                                          
                                       
                                             —
                                          
                                          
                                             Bermuda.
                                          
                                       
                           
               
               
                  
                     ‘ANNEX X
                     
                        Products for which the cumulation provisions referred to in Articles 3 and 4 apply after 1 October 2015 and to which the provisions of Article 5 shall not be applicable
                     
                     
                                 HS/CN-code
                              
                              
                                 Description
                              
                           
                                 1701 
                              
                              
                                 Cane or beet sugar and chemically pure sucrose, in solid form
                              
                           
                                 1702 
                              
                              
                                 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 (excl. cane or beet sugar and chemically pure sucrose)
                              
                           
                                 ex 1704 90  corresponding to 1704 90 99 
                              
                              
                                 Sugar confectionery, not containing cocoa (excl. chewing gum; liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances; white chocolate; pastes, including marzipan, in immediate packings of a net content of 1 kg or more; throat pastilles and cough drops; sugar-coated (panned) goods; gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery; boiled sweets; toffees, caramels and similar sweet; compressed tablets)
                              
                           
                                 ex 1806 10  corresponding to 1806 10 30 
                              
                              
                                 Cocoa powder, containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                              
                           
                                 ex 1806 10  corresponding to 1806 10 90 
                              
                              
                                 Cocoa powder, containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                              
                           
                                 ex 1806 20  corresponding to 1806 20 95 
                              
                              
                                 Food preparations containing cocoa in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg (excl. cocoa powder, preparations containing 18 % or more by weight of cocoa butter or containing a combined weight of 25 % or more of cocoa butter and milkfat; chocolate milk crumb; chocolate flavour coating; chocolate and chocolate products; sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa; spreads containing cocoa; preparations containing cocoa for making beverages)
                              
                           
                                 ex 1901 90  corresponding to 1901 90 99 
                              
                              
                                 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 (excl. food preparations containing no or less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch; food preparations in powder form of goods of headings 0401  to 0404 ; preparations for infant use, put up for retail sale; mixes and doughs for the preparation of bakers’ wares of heading 1905 )
                              
                           
                                 ex 2101 12  corresponding to 2101 12 98 
                              
                              
                                 Preparations with a basis of coffee (excl. extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates)
                              
                           
                                 ex 2101 20  corresponding to 2101 20 98 
                              
                              
                                 Preparations with a basis of tea or mate (excl. extracts, essences and concentrates of tea or maté and preparations with a basis of these extracts, essences or concentrates)
                              
                           
                                 ex 2106 90  corresponding to 2106 90 59 
                              
                              
                                 Flavoured or coloured sugar syrups (excl. isoglucose syrups, lactose syrup, glucose syrup and maltodextrine syrup)
                              
                           
                                 ex 2106 90  corresponding to 2106 90 98 
                              
                              
                                 Food preparations not elsewhere specified or included (excl. protein concentrates and textured protein substances; compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages; flavoured or coloured sugar syrups; preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)
                              
                           
                                 ex 3302 10  corresponding to 3302 10 29 
                              
                              
                                 Preparations based on odoriferous substances, of a kind used in the drink industries, containing all flavouring agents characterising a beverage and with an actual alcoholic strength by volume not exceeding 0,5 % (excl. preparations containing no or less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch)
                              
                           
               
               
                  
                     ‘ANNEX XI
                     
                        OTHER ACP STATES
                     
                     Within the meaning of this Protocol “other ACP States” shall mean the States listed below:
                     
                                 —
                              
                              
                                 Angola
                              
                           
                                 —
                              
                              
                                 Antigua and Barbuda
                              
                           
                                 —
                              
                              
                                 Bahamas
                              
                           
                                 —
                              
                              
                                 Barbados
                              
                           
                                 —
                              
                              
                                 Belize
                              
                           
                                 —
                              
                              
                                 Benin
                              
                           
                                 —
                              
                              
                                 Botswana
                              
                           
                                 —
                              
                              
                                 Burkina Faso
                              
                           
                                 —
                              
                              
                                 Burundi
                              
                           
                                 —
                              
                              
                                 Cameroon
                              
                           
                                 —
                              
                              
                                 Cape Verde
                              
                           
                                 —
                              
                              
                                 Central African Republic
                              
                           
                                 —
                              
                              
                                 Chad
                              
                           
                                 —
                              
                              
                                 Cook Islands
                              
                           
                                 —
                              
                              
                                 Ivory Coast
                              
                           
                                 —
                              
                              
                                 Democratic Republic of Congo
                              
                           
                                 —
                              
                              
                                 Djibouti
                              
                           
                                 —
                              
                              
                                 Dominica
                              
                           
                                 —
                              
                              
                                 Dominican Republic
                              
                           
                                 —
                              
                              
                                 Equatorial Guinea
                              
                           
                                 —
                              
                              
                                 Eritrea
                              
                           
                                 —
                              
                              
                                 Ethiopia
                              
                           
                                 —
                              
                              
                                 Federated States of Micronesia
                              
                           
                                 —
                              
                              
                                 Fiji
                              
                           
                                 —
                              
                              
                                 Gabon
                              
                           
                                 —
                              
                              
                                 Gambia
                              
                           
                                 —
                              
                              
                                 Ghana
                              
                           
                                 —
                              
                              
                                 Grenada
                              
                           
                                 —
                              
                              
                                 Guinea
                              
                           
                                 —
                              
                              
                                 Guinea Bissau
                              
                           
                                 —
                              
                              
                                 Guyana
                              
                           
                                 —
                              
                              
                                 Haiti
                              
                           
                                 —
                              
                              
                                 Jamaica
                              
                           
                                 —
                              
                              
                                 Kenya
                              
                           
                                 —
                              
                              
                                 Kiribati
                              
                           
                                 —
                              
                              
                                 Lesotho
                              
                           
                                 —
                              
                              
                                 Liberia
                              
                           
                                 —
                              
                              
                                 Malawi
                              
                           
                                 —
                              
                              
                                 Mali
                              
                           
                                 —
                              
                              
                                 Marshall Islands
                              
                           
                                 —
                              
                              
                                 Mauritania
                              
                           
                                 —
                              
                              
                                 Mozambique
                              
                           
                                 —
                              
                              
                                 Namibia
                              
                           
                                 —
                              
                              
                                 Nauru
                              
                           
                                 —
                              
                              
                                 Niger
                              
                           
                                 —
                              
                              
                                 Niue
                              
                           
                                 —
                              
                              
                                 Nigeria
                              
                           
                                 —
                              
                              
                                 Palau
                              
                           
                                 —
                              
                              
                                 Papua New Guinea
                              
                           
                                 —
                              
                              
                                 Republic of Congo
                              
                           
                                 —
                              
                              
                                 Rwanda
                              
                           
                                 —
                              
                              
                                 St Kitts and Nevis
                              
                           
                                 —
                              
                              
                                 St Lucia
                              
                           
                                 —
                              
                              
                                 St Vincent and the Grenadines
                              
                           
                                 —
                              
                              
                                 Samoa
                              
                           
                                 —
                              
                              
                                 Sao Tome and Principe
                              
                           
                                 —
                              
                              
                                 Senegal
                              
                           
                                 —
                              
                              
                                 Sierra Leone
                              
                           
                                 —
                              
                              
                                 Solomon Islands
                              
                           
                                 —
                              
                              
                                 Somalia
                              
                           
                                 —
                              
                              
                                 Sudan
                              
                           
                                 —
                              
                              
                                 Suriname
                              
                           
                                 —
                              
                              
                                 Swaziland
                              
                           
                                 —
                              
                              
                                 Tanzania
                              
                           
                                 —
                              
                              
                                 Togo
                              
                           
                                 —
                              
                              
                                 Tonga
                              
                           
                                 —
                              
                              
                                 Trinidad and Tobago
                              
                           
                                 —
                              
                              
                                 Tuvalu
                              
                           
                                 —
                              
                              
                                 Uganda
                              
                           
                                 —
                              
                              
                                 Vanuatu
                              
                           
               
               
                  
                     ‘ANNEX XII
                     
                        PRODUCTS ORIGINATING IN SOUTH AFRICA EXCLUDED FROM CUMULATION PROVIDED FOR IN ARTICLE 4
                     
                     PROCESSED AGRICULTURAL PRODUCTS
                     Yoghurt
                     
                                 0403 10 51
                              
                           
                                 0403 10 53
                              
                           
                                 0403 10 59
                              
                           
                                 0403 10 91
                              
                           
                                 0403 10 93
                              
                           
                                 0403 10 99
                              
                           Other fermented or acidified milk and cream
                     
                                 0403 90 71
                              
                           
                                 0403 90 73
                              
                           
                                 0403 90 79
                              
                           
                                 0403 90 91
                              
                           
                                 0403 90 93
                              
                           
                                 0403 90 99
                              
                           Dairy spreads
                     
                                 0405 20 10
                              
                           
                                 0405 20 30
                              
                           Edible vegetables
                     
                                 0710 40 00
                              
                           
                                 0711 90 30
                              
                           Pectic substances, pectinates and pectates
                     
                                 1302 20 10
                              
                           
                                 1302 20 90
                              
                           Other margarine
                     
                                 1517 90 10
                              
                           Fructose
                     
                                 1702 50 00
                              
                           
                                 1702 90 10
                              
                           Chewing gum
                     
                                 1704 10 11
                              
                           
                                 1704 10 19
                              
                           
                                 1704 10 91
                              
                           
                                 1704 10 99
                              
                           Other sugar confectionery
                     
                                 1704 90 10
                              
                           
                                 1704 90 30
                              
                           
                                 1704 90 51
                              
                           
                                 1704 90 55
                              
                           
                                 1704 90 61
                              
                           
                                 1704 90 65
                              
                           
                                 1704 90 71
                              
                           
                                 1704 90 75
                              
                           
                                 1704 90 81
                              
                           
                                 1704 90 99
                              
                           Cocoa powder
                     
                                 1806 10 15
                              
                           
                                 1806 10 20
                              
                           
                                 1806 10 30
                              
                           
                                 1806 10 90
                              
                           Other cocoa preparations
                     
                                 1806 20 10
                              
                           
                                 1806 20 30
                              
                           
                                 1806 20 50
                              
                           
                                 1806 20 70
                              
                           
                                 1806 20 80
                              
                           
                                 1806 20 95
                              
                           
                                 1806 31 00
                              
                           
                                 1806 32 10
                              
                           
                                 1806 32 90
                              
                           
                                 1806 90 11
                              
                           
                                 1806 90 19
                              
                           
                                 1806 90 31
                              
                           
                                 1806 90 39
                              
                           
                                 1806 90 50
                              
                           
                                 1806 90 60
                              
                           
                                 1806 90 70
                              
                           
                                 1806 90 90
                              
                           Food preparations for infant use
                     
                                 1901 10 00
                              
                           
                                 1901 20 00
                              
                           
                                 1901 90 11
                              
                           
                                 1901 90 19
                              
                           
                                 1901 90 91
                              
                           
                                 1901 90 99
                              
                           Pasta
                     
                                 1902 11 00
                              
                           
                                 1902 19 10
                              
                           
                                 1902 19 90
                              
                           
                                 1902 20 91
                              
                           
                                 1902 20 99
                              
                           
                                 1902 30 10
                              
                           
                                 1902 30 90
                              
                           
                                 1902 40 10
                              
                           
                                 1902 40 90
                              
                           Tapioca
                     
                                 1903 00 00
                              
                           Prepared foods
                     
                                 1904 10 10
                              
                           
                                 1904 10 30
                              
                           
                                 1904 10 90
                              
                           
                                 1904 20 10
                              
                           
                                 1904 20 91
                              
                           
                                 1904 20 95
                              
                           
                                 1904 20 99
                              
                           
                                 1904 30 00
                              
                           
                                 1904 90 10
                              
                           
                                 1904 90 80
                              
                           Bread, pastry, cakes, biscuits and other bakers’ wares
                     
                                 1905 10 00
                              
                           
                                 1905 20 10
                              
                           
                                 1905 20 30
                              
                           
                                 1905 20 90
                              
                           
                                 1905 31 11
                              
                           
                                 1905 31 19
                              
                           
                                 1905 31 30
                              
                           
                                 1905 31 91
                              
                           
                                 1905 31 99
                              
                           
                                 1905 32 05
                              
                           
                                 1905 32 11
                              
                           
                                 1905 32 19
                              
                           
                                 1905 32 91
                              
                           
                                 1905 32 99
                              
                           
                                 1905 40 10
                              
                           
                                 1905 40 90
                              
                           
                                 1905 90 10
                              
                           
                                 1905 90 20
                              
                           
                                 1905 90 30
                              
                           
                                 1905 90 40
                              
                           
                                 1905 90 45
                              
                           
                                 1905 90 55
                              
                           
                                 1905 90 60
                              
                           
                                 1905 90 90
                              
                           Other preparations of vegetables, fruit, nuts and other edible parts of plants
                     
                                 2001 90 30
                              
                           
                                 2001 90 40
                              
                           
                                 2004 10 91
                              
                           
                                 2004 90 10
                              
                           
                                 2005 20 10
                              
                           
                                 2005 80 00
                              
                           
                                 2008 99 85
                              
                           
                                 2008 99 91
                              
                           Miscellaneous edible preparations
                     
                                 2101 11 11
                              
                           
                                 2101 11 19
                              
                           
                                 2101 12 92
                              
                           
                                 2101 20 98
                              
                           
                                 2101 30 11
                              
                           
                                 2101 30 19
                              
                           
                                 2101 30 91
                              
                           
                                 2101 30 99
                              
                           
                                 2102 10 10
                              
                           
                                 2102 10 31
                              
                           
                                 2102 10 39
                              
                           
                                 2102 10 90
                              
                           
                                 2102 20 11
                              
                           
                                 2103 20 00
                              
                           
                                 2105 00 10
                              
                           
                                 2105 00 91
                              
                           
                                 2105 00 99
                              
                           
                                 2106 10 20
                              
                           
                                 2106 10 80
                              
                           
                                 2106 90 20
                              
                           
                                 2106 90 98
                              
                           Waters
                     
                                 2202 90 91
                              
                           
                                 2202 90 95
                              
                           
                                 2202 90 99
                              
                           Vermouth and other wine
                     
                                 2205 10 10
                              
                           
                                 2205 10 90
                              
                           
                                 2205 90 10
                              
                           
                                 2205 90 90
                              
                           Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                     
                                 2207 10 00
                              
                           
                                 2207 20 00
                              
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                     
                                 2208 40 11
                              
                           
                                 2208 40 39
                              
                           
                                 2208 40 51
                              
                           
                                 2208 40 99
                              
                           
                                 2208 90 91
                              
                           
                                 2208 90 99
                              
                           Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                     
                                 2402 10 00
                              
                           
                                 2402 20 10
                              
                           
                                 2402 20 90
                              
                           
                                 2402 90 00
                              
                           Smoking tobacco and other
                     
                                 2403 10 10
                              
                           
                                 2403 10 90
                              
                           
                                 2403 91 00
                              
                           
                                 2403 99 10
                              
                           
                                 2403 99 90
                              
                           Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives
                     
                                 2905 43 00
                              
                           
                                 2905 44 11
                              
                           
                                 2905 44 19
                              
                           
                                 2905 44 91
                              
                           
                                 2905 44 99
                              
                           
                                 2905 45 00
                              
                           Essential oils
                     
                                 3301 90 10
                              
                           
                                 3301 90 21
                              
                           
                                 3301 90 90
                              
                           Mixtures of odoriferous substances
                     
                                 3302 10 10
                              
                           
                                 3302 10 21
                              
                           
                                 3302 10 29
                              
                           Casein, caseinates and other casein derivatives; casein glues
                     
                                 3501 10 50
                              
                           
                                 3501 10 90
                              
                           
                                 3501 90 90
                              
                           Dextrins and other modified starches
                     
                                 3505 10 10
                              
                           
                                 3505 10 90
                              
                           
                                 3505 20 10
                              
                           
                                 3505 20 30
                              
                           
                                 3505 20 50
                              
                           
                                 3505 20 90
                              
                           Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations
                     
                                 3809 10 10
                              
                           
                                 3809 10 30
                              
                           
                                 3809 10 50
                              
                           
                                 3809 10 90
                              
                           Industrial monocarboxylic fatty acids acid oils from refining
                     
                                 3823 13 00
                              
                           
                                 3823 19 10
                              
                           
                                 3823 19 30
                              
                           
                                 3823 19 90
                              
                           Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries
                     
                                 3824 60 11
                              
                           
                                 3824 60 19
                              
                           
                                 3824 60 91
                              
                           
                                 3824 60 99
                              
                           BASIC AGRICULTURAL PRODUCTS
                     Live bovine animals
                     
                                 0102 90 05
                              
                           
                                 0102 90 21
                              
                           
                                 0102 90 29
                              
                           
                                 0102 90 41
                              
                           
                                 0102 90 49
                              
                           
                                 0102 90 51
                              
                           
                                 0102 90 59
                              
                           
                                 0102 90 61
                              
                           
                                 0102 90 69
                              
                           
                                 0102 90 71
                              
                           
                                 0102 90 79
                              
                           Meat of bovine animals, fresh or chilled
                     
                                 0201 10 00
                              
                           
                                 0201 20 20
                              
                           
                                 0201 20 30
                              
                           
                                 0201 20 50
                              
                           
                                 0201 20 90
                              
                           
                                 0201 30 00
                              
                           Meat of bovine animals, frozen
                     
                                 0202 10 00
                              
                           
                                 0202 20 10
                              
                           
                                 0202 20 30
                              
                           
                                 0202 20 50
                              
                           
                                 0202 20 90
                              
                           
                                 0202 30 10
                              
                           
                                 0202 30 50
                              
                           
                                 0202 30 90
                              
                           Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen
                     
                                 0206 10 95
                              
                           
                                 0206 29 91
                              
                           Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal
                     
                                 0210 20 10
                              
                           
                                 0210 20 90
                              
                           
                                 0210 99 51
                              
                           
                                 0210 99 90
                              
                           Milk and cream, concentrated or containing added sugar or other sweetening matter
                     
                                 0402 10 11
                              
                           
                                 0402 10 19
                              
                           
                                 0402 10 91
                              
                           
                                 0402 10 99
                              
                           
                                 0402 21 11
                              
                           
                                 0402 21 17
                              
                           
                                 0402 21 19
                              
                           
                                 0402 21 91
                              
                           
                                 0402 21 99
                              
                           
                                 0402 29 11
                              
                           
                                 0402 29 15
                              
                           
                                 0402 29 19
                              
                           
                                 0402 29 91
                              
                           
                                 0402 29 99
                              
                           Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream
                     
                                 0403 90 11
                              
                           
                                 0403 90 13
                              
                           
                                 0403 90 19
                              
                           
                                 0403 90 31
                              
                           
                                 0403 90 33
                              
                           
                                 0403 90 39
                              
                           Whey
                     
                                 0404 10 02
                              
                           
                                 0404 10 04
                              
                           
                                 0404 10 06
                              
                           
                                 0404 10 12
                              
                           
                                 0404 10 14
                              
                           
                                 0404 10 16
                              
                           
                                 0404 10 26
                              
                           
                                 0404 10 28
                              
                           
                                 0404 10 32
                              
                           
                                 0404 10 34
                              
                           
                                 0404 10 36
                              
                           
                                 0404 10 38
                              
                           
                                 0404 90 21
                              
                           
                                 0404 90 23
                              
                           
                                 0404 90 29
                              
                           
                                 0404 90 81
                              
                           
                                 0404 90 83
                              
                           
                                 0404 90 89
                              
                           Butter and other fats and oils derived from milk; dairy spreads
                     
                                 0405 10 11
                              
                           
                                 0405 10 19
                              
                           
                                 0405 10 30
                              
                           
                                 0405 10 50
                              
                           
                                 0405 10 90
                              
                           
                                 0405 20 90
                              
                           
                                 0405 90 10
                              
                           
                                 0405 90 90
                              
                           Cheese and curd
                     
                                 0406 20 10
                              
                           
                                 0406 40 10
                              
                           
                                 0406 40 50
                              
                           
                                 0406 90 01
                              
                           
                                 0406 90 13
                              
                           
                                 0406 90 15
                              
                           
                                 0406 90 17
                              
                           
                                 0406 90 18
                              
                           
                                 0406 90 19
                              
                           
                                 0406 90 23
                              
                           
                                 0406 90 25
                              
                           
                                 0406 90 27
                              
                           
                                 0406 90 29
                              
                           
                                 0406 90 32
                              
                           
                                 0406 90 35
                              
                           
                                 0406 90 37
                              
                           
                                 0406 90 39
                              
                           
                                 0406 90 61
                              
                           
                                 0406 90 63
                              
                           
                                 0406 90 73
                              
                           
                                 0406 90 75
                              
                           
                                 0406 90 76
                              
                           
                                 0406 90 79
                              
                           
                                 0406 90 81
                              
                           
                                 0406 90 82
                              
                           
                                 0406 90 84
                              
                           
                                 0406 90 85
                              
                           Cut flowers and flower buds
                     
                                 0603 11 00
                              
                           
                                 0603 12 00
                              
                           
                                 0603 14 00
                              
                           
                                 0603 90 00
                              
                           Other vegetables, fresh or chilled
                     
                                 0709 90 60
                              
                           Bananas
                     
                                 0803 00 19
                              
                           Citrus fruit
                     
                                 0805 10 20
                              
                           
                                 0805 40 00
                              
                           
                                 0805 50 10
                              
                           Apples, pears and quinces
                     
                                 0808 10 10
                              
                           
                                 0808 10 80
                              
                           
                                 0808 20 10
                              
                           
                                 0808 20 50
                              
                           Maize
                     
                                 1005 10 90
                              
                           
                                 1005 90 00
                              
                           Rice
                     
                                 1006 10 21
                              
                           
                                 1006 10 23
                              
                           
                                 1006 10 25
                              
                           
                                 1006 10 27
                              
                           
                                 1006 10 92
                              
                           
                                 1006 10 94
                              
                           
                                 1006 10 96
                              
                           
                                 1006 10 98
                              
                           
                                 1006 20 11
                              
                           
                                 1006 20 13
                              
                           
                                 1006 20 15
                              
                           
                                 1006 20 17
                              
                           
                                 1006 20 92
                              
                           
                                 1006 20 94
                              
                           
                                 1006 20 96
                              
                           
                                 1006 20 98
                              
                           
                                 1006 30 21
                              
                           
                                 1006 30 23
                              
                           
                                 1006 30 25
                              
                           
                                 1006 30 27
                              
                           
                                 1006 30 42
                              
                           
                                 1006 30 44
                              
                           
                                 1006 30 46
                              
                           
                                 1006 30 48
                              
                           
                                 1006 30 61
                              
                           
                                 1006 30 63
                              
                           
                                 1006 30 65
                              
                           
                                 1006 30 67
                              
                           
                                 1006 30 92
                              
                           
                                 1006 30 94
                              
                           
                                 1006 30 96
                              
                           
                                 1006 30 98
                              
                           
                                 1006 40 00
                              
                           Grain sorghum
                     
                                 1007 00 10
                              
                           
                                 1007 00 90
                              
                           Cereal flours other than of wheat or meslin
                     
                                 1102 20 10
                              
                           
                                 1102 20 90
                              
                           
                                 1102 90 50
                              
                           Cereal groats, meal and pellets
                     
                                 1103 13 10
                              
                           
                                 1103 13 90
                              
                           
                                 1103 19 50
                              
                           
                                 1103 20 40
                              
                           
                                 1103 20 50
                              
                           Cereal grains otherwise worked
                     
                                 1104 19 50
                              
                           
                                 1104 19 91
                              
                           
                                 1104 23 10
                              
                           
                                 1104 23 30
                              
                           
                                 1104 23 90
                              
                           
                                 1104 23 99
                              
                           
                                 1104 30 90
                              
                           Starches; inulin
                     
                                 1108 11 00
                              
                           
                                 1108 12 00
                              
                           
                                 1108 13 00
                              
                           
                                 1108 14 00
                              
                           
                                 1108 19 10
                              
                           
                                 1108 19 90
                              
                           
                                 1108 20 00
                              
                           Wheat gluten, whether or not dried
                     
                                 1109 00 00
                              
                           Other prepared or preserved meat, meat offal or blood
                     
                                 1602 50 10
                              
                           
                                 1602 90 61
                              
                           Cane or beet sugar and chemically pure sucrose, in solid form
                     
                                 1701 11 90
                              
                           
                                 1701 12 90
                              
                           
                                 1701 91 00
                              
                           
                                 1701 99 10
                              
                           
                                 1701 99 90
                              
                           Other sugars
                     
                                 1702 20 10
                              
                           
                                 1702 20 90
                              
                           
                                 1702 30 10
                              
                           
                                 1702 30 51
                              
                           
                                 1702 30 59
                              
                           
                                 1702 30 91
                              
                           
                                 1702 30 99
                              
                           
                                 1702 40 10
                              
                           
                                 1702 40 90
                              
                           
                                 1702 60 10
                              
                           
                                 1702 60 80
                              
                           
                                 1702 60 95
                              
                           
                                 1702 90 30
                              
                           
                                 1702 90 75
                              
                           
                                 1702 90 79
                              
                           
                                 1702 90 80
                              
                           
                                 1702 90 99
                              
                           Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
                     
                                 2002 10 10
                              
                           
                                 2002 10 90
                              
                           
                                 2002 90 11
                              
                           
                                 2002 90 19
                              
                           
                                 2002 90 31
                              
                           
                                 2002 90 39
                              
                           
                                 2002 90 91
                              
                           
                                 2002 90 99
                              
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid
                     
                                 2005 60 00
                              
                           Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes
                     
                                 2007 10 10
                              
                           
                                 2007 91 10
                              
                           
                                 2007 91 30
                              
                           
                                 2007 99 10
                              
                           
                                 2007 99 20
                              
                           
                                 2007 99 31
                              
                           
                                 2007 99 33
                              
                           
                                 2007 99 35
                              
                           
                                 2007 99 39
                              
                           
                                 2007 99 55
                              
                           
                                 2007 99 57
                              
                           Fruit, nuts and other edible parts of plants
                     
                                 2008 30 55
                              
                           
                                 2008 30 71
                              
                           
                                 2008 30 75
                              
                           
                                 2008 40 51
                              
                           
                                 2008 40 59
                              
                           
                                 2008 40 71
                              
                           
                                 2008 40 79
                              
                           
                                 2008 40 90
                              
                           
                                 2008 50 61
                              
                           
                                 2008 50 69
                              
                           
                                 2008 50 71
                              
                           
                                 2008 50 79
                              
                           
                                 2008 50 92
                              
                           
                                 2008 50 94
                              
                           
                                 2008 50 99
                              
                           
                                 2008 70 61
                              
                           
                                 2008 70 69
                              
                           
                                 2008 70 71
                              
                           
                                 2008 70 79
                              
                           
                                 2008 70 92
                              
                           
                                 2008 70 98
                              
                           
                                 2008 92 51
                              
                           
                                 2008 92 59
                              
                           
                                 2008 92 72
                              
                           
                                 2008 92 74
                              
                           
                                 2008 92 76
                              
                           
                                 2008 92 78
                              
                           
                                 2008 92 92
                              
                           
                                 2008 92 93
                              
                           
                                 2008 92 94
                              
                           
                                 2008 92 96
                              
                           
                                 2008 92 97
                              
                           
                                 2008 92 98
                              
                           Fruit juices
                     
                                 2009 11 99
                              
                           
                                 2009 41 10
                              
                           
                                 2009 41 91
                              
                           
                                 2009 49 30
                              
                           
                                 2009 49 93
                              
                           
                                 2009 61 10
                              
                           
                                 2009 61 90
                              
                           
                                 2009 69 11
                              
                           
                                 2009 69 19
                              
                           
                                 2009 69 51
                              
                           
                                 2009 69 59
                              
                           
                                 2009 69 71
                              
                           
                                 2009 69 79
                              
                           
                                 2009 69 90
                              
                           
                                 2009 71 10
                              
                           
                                 2009 71 91
                              
                           
                                 2009 71 99
                              
                           
                                 2009 79 11
                              
                           
                                 2009 79 19
                              
                           
                                 2009 79 30
                              
                           
                                 2009 79 91
                              
                           
                                 2009 79 93
                              
                           
                                 2009 79 99
                              
                           
                                 2009 80 71
                              
                           
                                 2009 90 49
                              
                           
                                 2009 90 71
                              
                           Food preparations
                     
                                 2106 90 30
                              
                           
                                 2106 90 55
                              
                           
                                 2106 90 59
                              
                           Wine of fresh grapes
                     
                                 2204 10 11
                              
                           
                                 2204 10 91
                              
                           
                                 2204 21 11
                              
                           
                                 2204 21 12
                              
                           
                                 2204 21 13
                              
                           
                                 2204 21 17
                              
                           
                                 2204 21 18
                              
                           
                                 2204 21 19
                              
                           
                                 2204 21 22
                              
                           
                                 2204 21 24
                              
                           
                                 2204 21 26
                              
                           
                                 2204 21 27
                              
                           
                                 2204 21 28
                              
                           
                                 2204 21 32
                              
                           
                                 2204 21 34
                              
                           
                                 2204 21 36
                              
                           
                                 2204 21 37
                              
                           
                                 2204 21 38
                              
                           
                                 2204 21 42
                              
                           
                                 2204 21 43
                              
                           
                                 2204 21 44
                              
                           
                                 2204 21 46
                              
                           
                                 2204 21 47
                              
                           
                                 2204 21 48
                              
                           
                                 2204 21 62
                              
                           
                                 2204 21 66
                              
                           
                                 2204 21 67
                              
                           
                                 2204 21 68
                              
                           
                                 2204 21 69
                              
                           
                                 2204 21 71
                              
                           
                                 2204 21 74
                              
                           
                                 2204 21 76
                              
                           
                                 2204 21 77
                              
                           
                                 2204 21 78
                              
                           
                                 2204 21 79
                              
                           
                                 2204 21 80
                              
                           
                                 2204 21 84
                              
                           
                                 2204 21 87
                              
                           
                                 2204 21 88
                              
                           
                                 2204 21 89
                              
                           
                                 2204 21 91
                              
                           
                                 2204 21 92
                              
                           
                                 2204 21 94
                              
                           
                                 2204 21 95
                              
                           
                                 2204 21 96
                              
                           
                                 2204 29 11
                              
                           
                                 2204 29 12
                              
                           
                                 2204 29 13
                              
                           
                                 2204 29 17
                              
                           
                                 2204 29 18
                              
                           
                                 2204 29 42
                              
                           
                                 2204 29 43
                              
                           
                                 2204 29 44
                              
                           
                                 2204 29 46
                              
                           
                                 2204 29 47
                              
                           
                                 2204 29 48
                              
                           
                                 2204 29 62
                              
                           
                                 2204 29 64
                              
                           
                                 2204 29 65
                              
                           
                                 2204 29 71
                              
                           
                                 2204 29 72
                              
                           
                                 2204 29 82
                              
                           
                                 2204 29 83
                              
                           
                                 2204 29 84
                              
                           
                                 2204 29 87
                              
                           
                                 2204 29 88
                              
                           
                                 2204 29 89
                              
                           
                                 2204 29 91
                              
                           
                                 2204 29 92
                              
                           
                                 2204 29 94
                              
                           
                                 2204 29 95
                              
                           
                                 2204 29 96
                              
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                     
                                 2208 90 91
                              
                           
                                 2208 90 99
                              
                           Residues and waste from the food industries
                     
                                 2302 10 10
                              
                           
                                 2302 10 90
                              
                           
                                 2303 10 11
                              
                           INDUSTRIAL PRODUCTS
                     Unwrought aluminium
                     
                                 7601 10 00
                              
                           
                                 7601 20 10
                              
                           
                                 7601 20 91
                              
                           
                                 7601 20 99
                              
                           Aluminium powders and flakes
                     
                                 7603 10 00
                              
                           
                                 7603 20 00
                              
                           FISHERY PRODUCTS
                     Live fish
                     
                                 0301 10 90
                              
                           
                                 0301 91 10
                              
                           
                                 0301 91 90
                              
                           
                                 0301 92 00
                              
                           
                                 0301 93 00
                              
                           
                                 0301 94 00
                              
                           
                                 0301 95 00
                              
                           
                                 0301 99 11
                              
                           
                                 0301 99 19
                              
                           
                                 0301 99 80
                              
                           Fish, fresh or chilled
                     
                                 0302 11 10
                              
                           
                                 0302 11 20
                              
                           
                                 0302 11 80
                              
                           
                                 0302 12 00
                              
                           
                                 0302 19 00
                              
                           
                                 0302 21 10
                              
                           
                                 0302 21 30
                              
                           
                                 0302 21 90
                              
                           
                                 0302 22 00
                              
                           
                                 0302 23 00
                              
                           
                                 0302 29 10
                              
                           
                                 0302 29 90
                              
                           
                                 0302 31 10
                              
                           
                                 0302 31 90
                              
                           
                                 0302 32 10
                              
                           
                                 0302 32 90
                              
                           
                                 0302 33 10
                              
                           
                                 0302 33 90
                              
                           
                                 0302 34 10
                              
                           
                                 0302 34 90
                              
                           
                                 0302 35 10
                              
                           
                                 0302 35 90
                              
                           
                                 0302 36 10
                              
                           
                                 0302 39 10
                              
                           
                                 0302 40 00
                              
                           
                                 0302 50 10
                              
                           
                                 0302 50 90
                              
                           
                                 0302 61 10
                              
                           
                                 0302 61 30
                              
                           
                                 0302 61 80
                              
                           
                                 0302 62 00
                              
                           
                                 0302 63 00
                              
                           
                                 0302 64 00
                              
                           
                                 0302 65 20
                              
                           
                                 0302 65 50
                              
                           
                                 0302 65 90
                              
                           
                                 0302 66 00
                              
                           
                                 0302 67 00
                              
                           
                                 0302 68 00
                              
                           
                                 0302 69 11
                              
                           
                                 0302 69 19
                              
                           
                                 0302 69 21
                              
                           
                                 0302 69 25
                              
                           
                                 0302 69 31
                              
                           
                                 0302 69 33
                              
                           
                                 0302 69 35
                              
                           
                                 0302 69 41
                              
                           
                                 0302 69 45
                              
                           
                                 0302 69 51
                              
                           
                                 0302 69 55
                              
                           
                                 0302 69 61
                              
                           
                                 0302 69 66
                              
                           
                                 0302 69 67
                              
                           
                                 0302 69 68
                              
                           
                                 0302 69 69
                              
                           
                                 0302 69 75
                              
                           
                                 0302 69 81
                              
                           
                                 0302 69 85
                              
                           
                                 0302 69 86
                              
                           
                                 0302 69 91
                              
                           
                                 0302 69 92
                              
                           
                                 0302 69 94
                              
                           
                                 0302 69 95
                              
                           
                                 0302 69 99
                              
                           
                                 0302 70 00
                              
                           Fish, frozen
                     
                                 0303 11 00
                              
                           
                                 0303 19 00
                              
                           
                                 0303 21 10
                              
                           
                                 0303 21 20
                              
                           
                                 0303 21 80
                              
                           
                                 0303 22 00
                              
                           
                                 0303 29 00
                              
                           
                                 0303 31 10
                              
                           
                                 0303 31 30
                              
                           
                                 0303 31 90
                              
                           
                                 0303 32 00
                              
                           
                                 0303 33 00
                              
                           
                                 0303 39 10
                              
                           
                                 0303 39 30
                              
                           
                                 0303 39 70
                              
                           
                                 0303 41 11
                              
                           
                                 0303 41 13
                              
                           
                                 0303 41 19
                              
                           
                                 0303 41 90
                              
                           
                                 0303 42 12
                              
                           
                                 0303 42 18
                              
                           
                                 0303 42 32
                              
                           
                                 0303 42 38
                              
                           
                                 0303 42 52
                              
                           
                                 0303 42 58
                              
                           
                                 0303 42 90
                              
                           
                                 0303 43 11
                              
                           
                                 0303 43 13
                              
                           
                                 0303 43 19
                              
                           
                                 0303 43 90
                              
                           
                                 0303 44 11
                              
                           
                                 0303 44 13
                              
                           
                                 0303 44 19
                              
                           
                                 0303 44 90
                              
                           
                                 0303 45 11
                              
                           
                                 0303 45 13
                              
                           
                                 0303 45 19
                              
                           
                                 0303 45 90
                              
                           
                                 0303 46 11
                              
                           
                                 0303 46 19
                              
                           
                                 0303 46 90
                              
                           
                                 0303 49 31
                              
                           
                                 0303 46 13
                              
                           
                                 0303 49 33
                              
                           
                                 0303 49 39
                              
                           
                                 0303 49 80
                              
                           
                                 0303 51 00
                              
                           
                                 0303 52 10
                              
                           
                                 0303 52 30
                              
                           
                                 0303 52 90
                              
                           
                                 0303 61 00
                              
                           
                                 0303 62 00
                              
                           
                                 0303 71 10
                              
                           
                                 0303 71 30
                              
                           
                                 0303 71 80
                              
                           
                                 0303 72 00
                              
                           
                                 0303 73 00
                              
                           
                                 0303 74 30
                              
                           
                                 0303 74 90
                              
                           
                                 0303 75 20
                              
                           
                                 0303 75 50
                              
                           
                                 0303 75 90
                              
                           
                                 0303 76 00
                              
                           
                                 0303 77 00
                              
                           
                                 0303 78 11
                              
                           
                                 0303 78 12
                              
                           
                                 0303 78 13
                              
                           
                                 0303 78 19
                              
                           
                                 0303 78 90
                              
                           
                                 0303 79 11
                              
                           
                                 0303 79 19
                              
                           
                                 0303 79 21
                              
                           
                                 0303 79 23
                              
                           
                                 0303 79 29
                              
                           
                                 0303 79 31
                              
                           
                                 0303 79 35
                              
                           
                                 0303 79 37
                              
                           
                                 0303 79 41
                              
                           
                                 0303 79 45
                              
                           
                                 0303 79 51
                              
                           
                                 0303 79 55
                              
                           
                                 0303 79 58
                              
                           
                                 0303 79 65
                              
                           
                                 0303 79 71
                              
                           
                                 0303 79 75
                              
                           
                                 0303 79 81
                              
                           
                                 0303 79 83
                              
                           
                                 0303 79 85
                              
                           
                                 0303 79 88
                              
                           
                                 0303 79 91
                              
                           
                                 0303 79 92
                              
                           
                                 0303 79 93
                              
                           
                                 0303 79 94
                              
                           
                                 0303 79 98
                              
                           
                                 0303 80 10
                              
                           
                                 0303 80 90
                              
                           Fish fillets and other fish meat
                     
                                 0304 11 10
                              
                           
                                 0304 11 90
                              
                           
                                 0304 19 13
                              
                           
                                 0304 19 15
                              
                           
                                 0304 19 17
                              
                           
                                 0304 19 19
                              
                           
                                 0304 19 31
                              
                           
                                 0304 19 33
                              
                           
                                 0304 19 35
                              
                           
                                 0304 19 91
                              
                           
                                 0304 19 97
                              
                           
                                 0304 21 00
                              
                           
                                 0304 29 13
                              
                           
                                 0304 29 15
                              
                           
                                 0304 29 17
                              
                           
                                 0304 29 19
                              
                           
                                 0304 29 21
                              
                           
                                 0304 29 29
                              
                           
                                 0304 29 31
                              
                           
                                 0304 29 33
                              
                           
                                 0304 29 35
                              
                           
                                 0304 29 39
                              
                           
                                 0304 29 41
                              
                           
                                 0304 29 43
                              
                           
                                 0304 29 45
                              
                           
                                 0304 29 51
                              
                           
                                 0304 29 53
                              
                           
                                 0304 29 55
                              
                           
                                 0304 29 59
                              
                           
                                 0304 29 61
                              
                           
                                 0304 29 69
                              
                           
                                 0304 29 71
                              
                           
                                 0304 29 73
                              
                           
                                 0304 29 83
                              
                           
                                 0304 29 91
                              
                           
                                 0304 29 79
                              
                           
                                 0304 29 99
                              
                           
                                 0304 90 31
                              
                           
                                 0304 90 39
                              
                           
                                 0304 90 41
                              
                           
                                 0304 90 57
                              
                           
                                 0304 90 59
                              
                           
                                 0304 90 97
                              
                           
                                 0304 91 00
                              
                           
                                 0304 92 00
                              
                           
                                 0304 99 21
                              
                           
                                 0304 99 23
                              
                           
                                 0304 99 31
                              
                           
                                 0304 99 33
                              
                           
                                 0304 99 51
                              
                           
                                 0304 99 55
                              
                           
                                 0304 99 61
                              
                           
                                 0304 99 75
                              
                           
                                 0304 99 99
                              
                           Fish, dried, salted or in brine; smoked fish
                     
                                 0305 10 00
                              
                           
                                 0305 20 00
                              
                           
                                 0305 30 11
                              
                           
                                 0305 30 19
                              
                           
                                 0305 30 30
                              
                           
                                 0305 30 50
                              
                           
                                 0305 30 90
                              
                           
                                 0305 41 00
                              
                           
                                 0305 42 00
                              
                           
                                 0305 49 10
                              
                           
                                 0305 49 20
                              
                           
                                 0305 49 30
                              
                           
                                 0305 49 45
                              
                           
                                 0305 49 50
                              
                           
                                 0305 49 80
                              
                           
                                 0305 51 10
                              
                           
                                 0305 51 90
                              
                           
                                 0305 59 11
                              
                           
                                 0305 59 19
                              
                           
                                 0305 59 30
                              
                           
                                 0305 59 50
                              
                           
                                 0305 59 70
                              
                           
                                 0305 59 80
                              
                           
                                 0305 61 00
                              
                           
                                 0305 62 00
                              
                           
                                 0305 63 00
                              
                           
                                 0305 69 10
                              
                           
                                 0305 69 30
                              
                           
                                 0305 69 50
                              
                           
                                 0305 69 80
                              
                           Crustaceans
                     
                                 0306 11 10
                              
                           
                                 0306 11 90
                              
                           
                                 0306 12 10
                              
                           
                                 0306 12 90
                              
                           
                                 0306 13 10
                              
                           
                                 0306 13 30
                              
                           
                                 0306 13 50
                              
                           
                                 0306 13 80
                              
                           
                                 0306 14 10
                              
                           
                                 0306 14 30
                              
                           
                                 0306 14 90
                              
                           
                                 0306 19 10
                              
                           
                                 0306 19 30
                              
                           
                                 0306 19 90
                              
                           
                                 0306 21 00
                              
                           
                                 0306 22 10
                              
                           
                                 0306 22 91
                              
                           
                                 0306 22 99
                              
                           
                                 0306 23 10
                              
                           
                                 0306 23 31
                              
                           
                                 0306 23 39
                              
                           
                                 0306 23 90
                              
                           
                                 0306 24 30
                              
                           
                                 0306 24 80
                              
                           
                                 0306 29 10
                              
                           
                                 0306 29 30
                              
                           
                                 0306 29 90
                              
                           Molluscs and other aquatic invertebrates
                     
                                 0307 10 90
                              
                           
                                 0307 21 00
                              
                           
                                 0307 29 10
                              
                           
                                 0307 29 90
                              
                           
                                 0307 31 10
                              
                           
                                 0307 31 90
                              
                           
                                 0307 39 10
                              
                           
                                 0307 39 90
                              
                           
                                 0307 41 10
                              
                           
                                 0307 41 91
                              
                           
                                 0307 41 99
                              
                           
                                 0307 49 01
                              
                           
                                 0307 49 11
                              
                           
                                 0307 49 18
                              
                           
                                 0307 49 31
                              
                           
                                 0307 49 33
                              
                           
                                 0307 49 35
                              
                           
                                 0307 49 38
                              
                           
                                 0307 49 51
                              
                           
                                 0307 49 59
                              
                           
                                 0307 49 71
                              
                           
                                 0307 49 91
                              
                           
                                 0307 49 99
                              
                           
                                 0307 51 00
                              
                           
                                 0307 59 10
                              
                           
                                 0307 59 90
                              
                           
                                 0307 91 00
                              
                           
                                 0307 99 11
                              
                           
                                 0307 99 13
                              
                           
                                 0307 99 15
                              
                           
                                 0307 99 18
                              
                           
                                 0307 99 90
                              
                           Prepared or preserved fish; caviar and caviar substitutes
                     
                                 1604 11 00
                              
                           
                                 1604 12 10
                              
                           
                                 1604 12 91
                              
                           
                                 1604 12 99
                              
                           
                                 1604 13 11
                              
                           
                                 1604 13 19
                              
                           
                                 1604 13 90
                              
                           
                                 1604 14 11
                              
                           
                                 1604 14 16
                              
                           
                                 1604 14 18
                              
                           
                                 1604 14 90
                              
                           
                                 1604 15 11
                              
                           
                                 1604 15 19
                              
                           
                                 1604 15 90
                              
                           
                                 1604 16 00
                              
                           
                                 1604 19 10
                              
                           
                                 1604 19 31
                              
                           
                                 1604 19 39
                              
                           
                                 1604 19 50
                              
                           
                                 1604 19 91
                              
                           
                                 1604 19 92
                              
                           
                                 1604 19 93
                              
                           
                                 1604 19 94
                              
                           
                                 1604 19 95
                              
                           
                                 1604 19 98
                              
                           
                                 1604 20 05
                              
                           
                                 1604 20 10
                              
                           
                                 1604 20 30
                              
                           
                                 1604 20 40
                              
                           
                                 1604 20 50
                              
                           
                                 1604 20 70
                              
                           
                                 1604 20 90
                              
                           
                                 1604 30 10
                              
                           
                                 1604 30 90
                              
                           Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
                     
                                 1605 10 00
                              
                           
                                 1605 20 10
                              
                           
                                 1605 20 91
                              
                           
                                 1605 20 99
                              
                           
                                 1605 30 10
                              
                           
                                 1605 30 90
                              
                           
                                 1605 40 00
                              
                           
                                 1605 90 11
                              
                           
                                 1605 90 19
                              
                           
                                 1605 90 30
                              
                           
                                 1605 90 90
                              
                           Stuffed pasta
                     
                                 1902 20 10
                              
                           
               
               
                  
                     ‘ANNEX XIII
                     
                        PRODUCTS ORIGINATING IN SOUTH AFRICA FOR WHICH THE CUMULATION PROVISIONS OF ARTICLE 4 APPLY AFTER 31 DECEMBER 2009
                     
                     BASIC AGRICULTURAL PRODUCTS
                     Live horses, asses, mules and hinnies
                     
                                 0101 10 90
                              
                           
                                 0101 90 30
                              
                           Live swine
                     
                                 0103 91 10
                              
                           
                                 0103 92 11
                              
                           
                                 0103 92 19
                              
                           Live sheep and goats
                     
                                 0104 10 30
                              
                           
                                 0104 10 80
                              
                           
                                 0104 20 90
                              
                           Live poultry
                     
                                 0105 11 11
                              
                           
                                 0105 11 19
                              
                           
                                 0105 11 91
                              
                           
                                 0105 11 99
                              
                           
                                 0105 12 00
                              
                           
                                 0105 19 20
                              
                           
                                 0105 19 90
                              
                           
                                 0105 94 00
                              
                           
                                 0105 99 10
                              
                           
                                 0105 99 20
                              
                           
                                 0105 99 30
                              
                           
                                 0105 99 50
                              
                           Meat of swine, fresh, chilled or frozen
                     
                                 0203 11 10
                              
                           
                                 0203 12 11
                              
                           
                                 0203 12 19
                              
                           
                                 0203 19 11
                              
                           
                                 0203 19 13
                              
                           
                                 0203 19 15
                              
                           
                                 0203 19 55
                              
                           
                                 0203 19 59
                              
                           
                                 0203 21 10
                              
                           
                                 0203 22 11
                              
                           
                                 0203 22 19
                              
                           
                                 0203 29 11
                              
                           
                                 0203 29 13
                              
                           
                                 0203 29 15
                              
                           
                                 0203 29 55
                              
                           
                                 0203 29 59
                              
                           Meat of sheep or goats, fresh, chilled or frozen
                     
                                 0204 10 00
                              
                           
                                 0204 21 00
                              
                           
                                 0204 22 10
                              
                           
                                 0204 22 30
                              
                           
                                 0204 22 50
                              
                           
                                 0204 22 90
                              
                           
                                 0204 23 00
                              
                           
                                 0204 30 00
                              
                           
                                 0204 41 00
                              
                           
                                 0204 42 10
                              
                           
                                 0204 42 30
                              
                           
                                 0204 42 50
                              
                           
                                 0204 42 90
                              
                           
                                 0204 43 10
                              
                           
                                 0204 43 90
                              
                           
                                 0204 50 11
                              
                           
                                 0204 50 13
                              
                           
                                 0204 50 15
                              
                           
                                 0204 50 19
                              
                           
                                 0204 50 31
                              
                           
                                 0204 50 39
                              
                           
                                 0204 50 51
                              
                           
                                 0204 50 53
                              
                           
                                 0204 50 55
                              
                           
                                 0204 50 59
                              
                           
                                 0204 50 71
                              
                           
                                 0204 50 79
                              
                           Meat and edible offal, of poultry
                     
                                 0207 11 10
                              
                           
                                 0207 11 30
                              
                           
                                 0207 11 90
                              
                           
                                 0207 12 10
                              
                           
                                 0207 12 90
                              
                           
                                 0207 13 10
                              
                           
                                 0207 13 20
                              
                           
                                 0207 13 30
                              
                           
                                 0207 13 40
                              
                           
                                 0207 13 50
                              
                           
                                 0207 13 60
                              
                           
                                 0207 13 70
                              
                           
                                 0207 13 99
                              
                           
                                 0207 14 10
                              
                           
                                 0207 14 20
                              
                           
                                 0207 14 30
                              
                           
                                 0207 14 40
                              
                           
                                 0207 14 50
                              
                           
                                 0207 14 60
                              
                           
                                 0207 14 70
                              
                           
                                 0207 14 99
                              
                           
                                 0207 24 10
                              
                           
                                 0207 24 90
                              
                           
                                 0207 25 10
                              
                           
                                 0207 25 90
                              
                           
                                 0207 26 10
                              
                           
                                 0207 26 20
                              
                           
                                 0207 26 30
                              
                           
                                 0207 26 40
                              
                           
                                 0207 26 50
                              
                           
                                 0207 26 60
                              
                           
                                 0207 26 70
                              
                           
                                 0207 26 80
                              
                           
                                 0207 26 99
                              
                           
                                 0207 27 10
                              
                           
                                 0207 27 20
                              
                           
                                 0207 27 30
                              
                           
                                 0207 27 40
                              
                           
                                 0207 27 50
                              
                           
                                 0207 27 60
                              
                           
                                 0207 27 70
                              
                           
                                 0207 27 80
                              
                           
                                 0207 27 99
                              
                           
                                 0207 32 11
                              
                           
                                 0207 32 15
                              
                           
                                 0207 32 19
                              
                           
                                 0207 32 51
                              
                           
                                 0207 32 59
                              
                           
                                 0207 32 90
                              
                           
                                 0207 33 11
                              
                           
                                 0207 33 19
                              
                           
                                 0207 33 51
                              
                           
                                 0207 33 59
                              
                           
                                 0207 33 90
                              
                           
                                 0207 35 11
                              
                           
                                 0207 35 15
                              
                           
                                 0207 35 21
                              
                           
                                 0207 35 23
                              
                           
                                 0207 35 25
                              
                           
                                 0207 35 31
                              
                           
                                 0207 35 41
                              
                           
                                 0207 35 51
                              
                           
                                 0207 35 53
                              
                           
                                 0207 35 61
                              
                           
                                 0207 35 63
                              
                           
                                 0207 35 71
                              
                           
                                 0207 35 79
                              
                           
                                 0207 35 99
                              
                           
                                 0207 36 11
                              
                           
                                 0207 36 15
                              
                           
                                 0207 36 21
                              
                           
                                 0207 36 23
                              
                           
                                 0207 36 25
                              
                           
                                 0207 36 31
                              
                           
                                 0207 36 41
                              
                           
                                 0207 36 51
                              
                           
                                 0207 36 53
                              
                           
                                 0207 36 61
                              
                           
                                 0207 36 63
                              
                           
                                 0207 36 71
                              
                           
                                 0207 36 79
                              
                           
                                 0207 36 90
                              
                           Fats
                     
                                 0209 00 11
                              
                           
                                 0209 00 19
                              
                           
                                 0209 00 30
                              
                           
                                 0209 00 90
                              
                           Meat and edible meat offal
                     
                                 0210 11 11
                              
                           
                                 0210 11 19
                              
                           
                                 0210 11 31
                              
                           
                                 0210 11 39
                              
                           
                                 0210 11 90
                              
                           
                                 0210 12 11
                              
                           
                                 0210 12 19
                              
                           
                                 0210 12 90
                              
                           
                                 0210 19 10
                              
                           
                                 0210 19 20
                              
                           
                                 0210 19 30
                              
                           
                                 0210 19 40
                              
                           
                                 0210 19 50
                              
                           
                                 0210 19 60
                              
                           
                                 0210 19 70
                              
                           
                                 0210 19 81
                              
                           
                                 0210 19 89
                              
                           
                                 0210 19 90
                              
                           
                                 0210 91 00
                              
                           
                                 0210 92 00
                              
                           
                                 0210 93 00
                              
                           
                                 0210 99 21
                              
                           
                                 0210 99 29
                              
                           
                                 0210 99 31
                              
                           
                                 0210 99 39
                              
                           
                                 0210 99 41
                              
                           
                                 0210 99 49
                              
                           Milk and cream, not concentrated
                     
                                 0401 10 10
                              
                           
                                 0401 10 90
                              
                           
                                 0401 20 11
                              
                           
                                 0401 20 19
                              
                           
                                 0401 20 91
                              
                           
                                 0401 20 99
                              
                           
                                 0401 30 11
                              
                           
                                 0401 30 19
                              
                           
                                 0401 30 31
                              
                           
                                 0401 30 39
                              
                           
                                 0401 30 91
                              
                           
                                 0401 30 99
                              
                           Milk and cream, concentrated
                     
                                 0402 91 11
                              
                           
                                 0402 91 19
                              
                           
                                 0402 91 31
                              
                           
                                 0402 91 39
                              
                           
                                 0402 91 51
                              
                           
                                 0402 91 59
                              
                           
                                 0402 91 91
                              
                           
                                 0402 91 99
                              
                           
                                 0402 99 11
                              
                           
                                 0402 99 19
                              
                           
                                 0402 99 31
                              
                           
                                 0402 99 39
                              
                           
                                 0402 99 91
                              
                           
                                 0402 99 99
                              
                           Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream
                     
                                 0403 10 11
                              
                           
                                 0403 10 13
                              
                           
                                 0403 10 19
                              
                           
                                 0403 10 31
                              
                           
                                 0403 10 33
                              
                           
                                 0403 10 39
                              
                           
                                 0403 90 51
                              
                           
                                 0403 90 53
                              
                           
                                 0403 90 59
                              
                           
                                 0403 90 61
                              
                           
                                 0403 90 63
                              
                           
                                 0403 90 69
                              
                           Whey
                     
                                 0404 10 52
                              
                           
                                 0404 10 54
                              
                           
                                 0404 10 56
                              
                           
                                 0404 10 58
                              
                           
                                 0404 10 62
                              
                           
                                 0404 10 72
                              
                           
                                 0404 10 74
                              
                           
                                 0404 10 76
                              
                           
                                 0404 10 78
                              
                           
                                 0404 10 82
                              
                           
                                 0404 10 84
                              
                           Cheese and curd
                     
                                 0406 10 20
                              
                           
                                 0406 10 80
                              
                           
                                 0406 20 90
                              
                           
                                 0406 30 10
                              
                           
                                 0406 30 31
                              
                           
                                 0406 30 39
                              
                           
                                 0406 30 90
                              
                           
                                 0406 40 90
                              
                           
                                 0406 90 21
                              
                           
                                 0406 90 50
                              
                           
                                 0406 90 69
                              
                           
                                 0406 90 78
                              
                           
                                 0406 90 86
                              
                           
                                 0406 90 87
                              
                           
                                 0406 90 88
                              
                           
                                 0406 90 93
                              
                           
                                 0406 90 99
                              
                           Birds’ eggs
                     
                                 0407 00 11
                              
                           
                                 0407 00 19
                              
                           
                                 0407 00 30
                              
                           
                                 0408 11 80
                              
                           
                                 0408 19 81
                              
                           
                                 0408 19 89
                              
                           
                                 0408 91 80
                              
                           
                                 0408 99 80
                              
                           Natural honey
                     
                                 0409 00 00
                              
                           Cut flowers and flower buds
                     
                                 0603 13 00
                              
                           
                                 0603 19 10
                              
                           
                                 0603 19 90
                              
                           Potatoes
                     
                                 0701 90 50
                              
                           
                                 0702 00 00
                              
                           
                                 0703 10 11
                              
                           
                                 0703 10 19
                              
                           
                                 0703 10 90
                              
                           
                                 0703 90 00
                              
                           Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled
                     
                                 0704 10 00
                              
                           
                                 0704 20 00
                              
                           
                                 0704 90 10
                              
                           
                                 0704 90 90
                              
                           Lettuce and chicory
                     
                                 0705 11 00
                              
                           
                                 0705 19 00
                              
                           
                                 0705 21 00
                              
                           
                                 0705 29 00
                              
                           Edible roots
                     
                                 0706 10 00
                              
                           
                                 0706 90 10
                              
                           
                                 0706 90 30
                              
                           
                                 0706 90 90
                              
                           Cucumbers and gherkins
                     
                                 0707 00 05
                              
                           
                                 0707 00 90
                              
                           Leguminous vegetables
                     
                                 0708 10 00
                              
                           
                                 0708 20 00
                              
                           
                                 0708 90 00
                              
                           Other vegetables
                     
                                 0709 20 00
                              
                           
                                 0709 30 00
                              
                           
                                 0709 40 00
                              
                           
                                 0709 51 00
                              
                           
                                 0709 59 30
                              
                           
                                 0709 59 90
                              
                           
                                 0709 60 10
                              
                           
                                 0709 70 00
                              
                           
                                 0709 90 10
                              
                           
                                 0709 90 20
                              
                           
                                 0709 90 39
                              
                           
                                 0709 90 40
                              
                           
                                 0709 90 50
                              
                           
                                 0709 90 70
                              
                           
                                 0709 90 80
                              
                           
                                 0709 90 90
                              
                           Vegetables (uncooked or cooked by steaming or boiling in water), frozen
                     
                                 0710 10 00
                              
                           
                                 0710 21 00
                              
                           
                                 0710 22 00
                              
                           
                                 0710 29 00
                              
                           
                                 0710 30 00
                              
                           
                                 0710 80 10
                              
                           
                                 0710 80 51
                              
                           
                                 0710 80 61
                              
                           
                                 0710 80 69
                              
                           
                                 0710 80 70
                              
                           
                                 0710 80 80
                              
                           
                                 0710 80 85
                              
                           
                                 0710 80 95
                              
                           
                                 0710 90 00
                              
                           Vegetables provisionally preserved
                     
                                 0711 20 90
                              
                           
                                 0711 40 00
                              
                           
                                 0711 51 00
                              
                           
                                 0711 59 00
                              
                           
                                 0711 90 50
                              
                           
                                 0711 90 70
                              
                           
                                 0711 90 80
                              
                           
                                 0711 90 90
                              
                           Dried vegetables
                     
                                 0712 20 00
                              
                           
                                 0712 31 00
                              
                           
                                 0712 32 00
                              
                           
                                 0712 33 00
                              
                           
                                 0712 39 00
                              
                           
                                 0712 90 19
                              
                           
                                 0712 90 30
                              
                           
                                 0712 90 50
                              
                           
                                 0712 90 90
                              
                           Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers
                     
                                 0714 10 10
                              
                           
                                 0714 10 91
                              
                           
                                 0714 10 99
                              
                           
                                 0714 20 90
                              
                           
                                 0714 90 11
                              
                           
                                 0714 90 19
                              
                           Nuts, fresh or dried
                     
                                 0802 11 90
                              
                           
                                 0802 40 00
                              
                           Bananas
                     
                                 0803 00 11
                              
                           
                                 0803 00 90
                              
                           Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried
                     
                                 0804 20 10
                              
                           
                                 0804 20 90
                              
                           
                                 0804 30 00
                              
                           Citrus fruit, fresh or dried
                     
                                 0805 10 80
                              
                           
                                 0805 20 10
                              
                           
                                 0805 20 30
                              
                           
                                 0805 20 50
                              
                           
                                 0805 20 70
                              
                           
                                 0805 20 90
                              
                           
                                 0805 50 90
                              
                           
                                 0805 90 00
                              
                           Grapes, fresh or dried
                     
                                 0806 10 10
                              
                           
                                 0806 10 90
                              
                           Melons (including watermelons) and papaws (papayas), fresh
                     
                                 0807 11 00
                              
                           
                                 0807 19 00
                              
                           Quinces
                     
                                 0808 20 90
                              
                           Apricots, cherries, peaches (including nectarines), plums and sloes, fresh
                     
                                 0809 10 00
                              
                           
                                 0809 20 05
                              
                           
                                 0809 20 95
                              
                           
                                 0809 30 10
                              
                           
                                 0809 30 90
                              
                           
                                 0809 40 05
                              
                           Other fruit, fresh
                     
                                 0810 10 00
                              
                           
                                 0810 20 90
                              
                           
                                 0810 40 90
                              
                           
                                 0810 50 00
                              
                           
                                 0810 60 00
                              
                           
                                 0810 90 50
                              
                           
                                 0810 90 60
                              
                           
                                 0810 90 70
                              
                           
                                 0810 90 95
                              
                           Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter
                     
                                 0811 10 11
                              
                           
                                 0811 10 19
                              
                           
                                 0811 20 11
                              
                           
                                 0811 20 31
                              
                           
                                 0811 20 39
                              
                           
                                 0811 20 59
                              
                           
                                 0811 90 11
                              
                           
                                 0811 90 19
                              
                           
                                 0811 90 39
                              
                           
                                 0811 90 75
                              
                           
                                 0811 90 80
                              
                           
                                 0811 90 95
                              
                           Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
                     
                                 0812 10 00
                              
                           
                                 0812 90 10
                              
                           
                                 0812 90 20
                              
                           
                                 0812 90 70
                              
                           
                                 0812 90 98
                              
                           Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits
                     
                                 0813 20 00
                              
                           
                                 0813 40 10
                              
                           
                                 0813 50 19
                              
                           
                                 0813 50 91
                              
                           
                                 0813 50 99
                              
                           Pepper
                     
                                 0904 20 10
                              
                           Wheat and meslin
                     
                                 1001 10 00
                              
                           
                                 1001 90 10
                              
                           
                                 1001 90 91
                              
                           
                                 1001 90 99
                              
                           Rye
                     
                                 1002 00 00
                              
                           Barley
                     
                                 1003 00 10
                              
                           
                                 1003 00 90
                              
                           Oats
                     
                                 1004 00 00
                              
                           Buckwheat, millet and canary seed; other cereals
                     
                                 1008 10 00
                              
                           
                                 1008 20 00
                              
                           
                                 1008 90 10
                              
                           
                                 1008 90 90
                              
                           Wheat or meslin flour
                     
                                 1101 00 11
                              
                           
                                 1101 00 15
                              
                           
                                 1101 00 90
                              
                           Cereal flours other than of wheat or meslin
                     
                                 1102 10 00
                              
                           
                                 1102 90 10
                              
                           
                                 1102 90 30
                              
                           
                                 1102 90 90
                              
                           Cereal groats, meal and pellets
                     
                                 1103 11 10
                              
                           
                                 1103 11 90
                              
                           
                                 1103 19 10
                              
                           
                                 1103 19 30
                              
                           
                                 1103 19 40
                              
                           
                                 1103 19 90
                              
                           
                                 1103 20 10
                              
                           
                                 1103 20 20
                              
                           
                                 1103 20 30
                              
                           
                                 1103 20 60
                              
                           
                                 1103 20 90
                              
                           Cereal grains otherwise worked
                     
                                 1104 12 10
                              
                           
                                 1104 12 90
                              
                           
                                 1104 19 10
                              
                           
                                 1104 19 30
                              
                           
                                 1104 19 61
                              
                           
                                 1104 19 69
                              
                           
                                 1104 19 99
                              
                           
                                 1104 22 20
                              
                           
                                 1104 22 30
                              
                           
                                 1104 22 50
                              
                           
                                 1104 22 90
                              
                           
                                 1104 22 98
                              
                           
                                 1104 29 01
                              
                           
                                 1104 29 03
                              
                           
                                 1104 29 05
                              
                           
                                 1104 29 07
                              
                           
                                 1104 29 09
                              
                           
                                 1104 29 11
                              
                           
                                 1104 29 18
                              
                           
                                 1104 29 30
                              
                           
                                 1104 29 51
                              
                           
                                 1104 29 55
                              
                           
                                 1104 29 59
                              
                           
                                 1104 29 81
                              
                           
                                 1104 29 85
                              
                           
                                 1104 29 89
                              
                           
                                 1104 30 10
                              
                           Flour, meal, powder, flakes, granules and pellets of potatoes
                     
                                 1105 10 00
                              
                           
                                 1105 20 00
                              
                           Flour, meal and powder of the dried leguminous vegetables
                     
                                 1106 10 00
                              
                           
                                 1106 20 10
                              
                           
                                 1106 20 90
                              
                           
                                 1106 30 10
                              
                           
                                 1106 30 90
                              
                           Malt, whether or not roasted
                     
                                 1107 10 11
                              
                           
                                 1107 10 19
                              
                           
                                 1107 10 91
                              
                           
                                 1107 10 99
                              
                           
                                 1107 20 00
                              
                           Other vegetable products
                     
                                 1212 91 20
                              
                           
                                 1212 91 80
                              
                           Pig fat
                     
                                 1501 00 19
                              
                           
                                 1504 30 10
                              
                           Soya
                     
                                 1507 10 90
                              
                           
                                 1507 90 90
                              
                           Olive oil and its fractions
                     
                                 1509 10 10
                              
                           
                                 1509 10 90
                              
                           
                                 1509 90 00
                              
                           
                                 1510 00 10
                              
                           Other oils and their fractions
                     
                                 1510 00 90
                              
                           Sunflower
                     
                                 1512 11 91
                              
                           
                                 1512 11 99
                              
                           
                                 1512 19 90
                              
                           
                                 1512 21 90
                              
                           
                                 1512 29 90
                              
                           Rape, colza or mustard oil and fractions thereof
                     
                                 1514 11 90
                              
                           
                                 1514 19 90
                              
                           
                                 1514 91 90
                              
                           
                                 1514 99 90
                              
                           Degras, residues
                     
                                 1522 00 31
                              
                           
                                 1522 00 39
                              
                           Sausages and similar products, of meat, meat offal or blood
                     
                                 1601 00 91
                              
                           
                                 1601 00 99
                              
                           Other prepared or preserved meat, meat offal or blood
                     
                                 1602 10 00
                              
                           
                                 1602 20 11
                              
                           
                                 1602 20 19
                              
                           
                                 1602 20 90
                              
                           
                                 1602 31 11
                              
                           
                                 1602 31 19
                              
                           
                                 1602 31 30
                              
                           
                                 1602 31 90
                              
                           
                                 1602 32 11
                              
                           
                                 1602 32 19
                              
                           
                                 1602 32 30
                              
                           
                                 1602 32 90
                              
                           
                                 1602 39 21
                              
                           
                                 1602 39 29
                              
                           
                                 1602 39 40
                              
                           
                                 1602 39 80
                              
                           
                                 1602 41 10
                              
                           
                                 1602 41 90
                              
                           
                                 1602 42 10
                              
                           
                                 1602 42 90
                              
                           
                                 1602 49 11
                              
                           
                                 1602 49 13
                              
                           
                                 1602 49 15
                              
                           
                                 1602 49 19
                              
                           
                                 1602 49 30
                              
                           
                                 1602 49 50
                              
                           
                                 1602 49 90
                              
                           
                                 1602 50 31
                              
                           
                                 1602 50 39
                              
                           
                                 1602 50 80
                              
                           
                                 1602 90 10
                              
                           
                                 1602 90 31
                              
                           
                                 1602 90 41
                              
                           
                                 1602 90 51
                              
                           
                                 1602 90 69
                              
                           
                                 1602 90 72
                              
                           
                                 1602 90 74
                              
                           
                                 1602 90 76
                              
                           
                                 1602 90 78
                              
                           
                                 1602 90 98
                              
                           Other sugars, including chemically pure lactose
                     
                                 1702 11 00
                              
                           
                                 1702 19 00
                              
                           Pasta
                     
                                 1902 20 30
                              
                           Vegetables, fruit, nuts and other edible parts of plants
                     
                                 2001 10 00
                              
                           
                                 2001 90 50
                              
                           
                                 2001 90 65
                              
                           
                                 2001 90 93
                              
                           
                                 2001 90 99
                              
                           Mushrooms and truffles
                     
                                 2003 10 20
                              
                           
                                 2003 10 30
                              
                           
                                 2003 20 00
                              
                           
                                 2003 90 00
                              
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen
                     
                                 2004 10 10
                              
                           
                                 2004 10 99
                              
                           
                                 2004 90 50
                              
                           
                                 2004 90 91
                              
                           
                                 2004 90 98
                              
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                     
                                 2005 10 00
                              
                           
                                 2005 20 20
                              
                           
                                 2005 20 80
                              
                           
                                 2005 40 00
                              
                           
                                 2005 51 00
                              
                           
                                 2005 59 00
                              
                           Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar
                     
                                 2006 00 31
                              
                           
                                 2006 00 35
                              
                           
                                 2006 00 38
                              
                           
                                 2006 00 99
                              
                           Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes
                     
                                 2007 10 91
                              
                           
                                 2007 10 99
                              
                           
                                 2007 91 90
                              
                           
                                 2007 99 91
                              
                           
                                 2007 99 93
                              
                           
                                 2007 99 98
                              
                           Fruit, nuts and other edible parts of plants
                     
                                 2008 11 94
                              
                           
                                 2008 11 98
                              
                           
                                 2008 19 19
                              
                           
                                 2008 19 95
                              
                           
                                 2008 19 99
                              
                           
                                 2008 20 11
                              
                           
                                 2008 20 31
                              
                           
                                 2008 20 51
                              
                           
                                 2008 20 59
                              
                           
                                 2008 20 71
                              
                           
                                 2008 20 79
                              
                           
                                 2008 20 90
                              
                           
                                 2008 30 11
                              
                           
                                 2008 30 19
                              
                           
                                 2008 30 31
                              
                           
                                 2008 30 39
                              
                           
                                 2008 30 51
                              
                           
                                 2008 30 59
                              
                           
                                 2008 30 79
                              
                           
                                 2008 30 90
                              
                           
                                 2008 40 11
                              
                           
                                 2008 40 19
                              
                           
                                 2008 40 21
                              
                           
                                 2008 40 29
                              
                           
                                 2008 40 31
                              
                           
                                 2008 40 39
                              
                           
                                 2008 50 11
                              
                           
                                 2008 50 19
                              
                           
                                 2008 50 31
                              
                           
                                 2008 50 39
                              
                           
                                 2008 50 51
                              
                           
                                 2008 50 59
                              
                           
                                 2008 60 11
                              
                           
                                 2008 60 19
                              
                           
                                 2008 60 31
                              
                           
                                 2008 60 39
                              
                           
                                 2008 60 50
                              
                           
                                 2008 60 60
                              
                           
                                 2008 60 70
                              
                           
                                 2008 60 90
                              
                           
                                 2008 70 11
                              
                           
                                 2008 70 19
                              
                           
                                 2008 70 31
                              
                           
                                 2008 70 39
                              
                           
                                 2008 70 51
                              
                           
                                 2008 70 59
                              
                           
                                 2008 80 11
                              
                           
                                 2008 80 19
                              
                           
                                 2008 80 31
                              
                           
                                 2008 80 39
                              
                           
                                 2008 80 50
                              
                           
                                 2008 80 70
                              
                           
                                 2008 80 90
                              
                           
                                 2008 92 16
                              
                           
                                 2008 92 18
                              
                           
                                 2008 99 21
                              
                           
                                 2008 99 23
                              
                           
                                 2008 99 24
                              
                           
                                 2008 99 28
                              
                           
                                 2008 99 31
                              
                           
                                 2008 99 34
                              
                           
                                 2008 99 36
                              
                           
                                 2008 99 37
                              
                           
                                 2008 99 43
                              
                           
                                 2008 99 45
                              
                           
                                 2008 99 46
                              
                           
                                 2008 99 49
                              
                           
                                 2008 99 61
                              
                           
                                 2008 99 62
                              
                           
                                 2008 99 67
                              
                           
                                 2008 99 72
                              
                           
                                 2008 99 78
                              
                           
                                 2008 99 99
                              
                           Fruit juices
                     
                                 2009 11 11
                              
                           
                                 2009 11 19
                              
                           
                                 2009 11 91
                              
                           
                                 2009 19 11
                              
                           
                                 2009 19 19
                              
                           
                                 2009 19 91
                              
                           
                                 2009 19 98
                              
                           
                                 2009 21 00
                              
                           
                                 2009 29 11
                              
                           
                                 2009 29 19
                              
                           
                                 2009 29 91
                              
                           
                                 2009 29 99
                              
                           
                                 2009 31 11
                              
                           
                                 2009 31 19
                              
                           
                                 2009 31 51
                              
                           
                                 2009 31 59
                              
                           
                                 2009 31 91
                              
                           
                                 2009 31 99
                              
                           
                                 2009 39 11
                              
                           
                                 2009 39 19
                              
                           
                                 2009 39 31
                              
                           
                                 2009 39 39
                              
                           
                                 2009 39 51
                              
                           
                                 2009 39 55
                              
                           
                                 2009 39 59
                              
                           
                                 2009 39 91
                              
                           
                                 2009 39 95
                              
                           
                                 2009 39 99
                              
                           
                                 2009 41 99
                              
                           
                                 2009 49 11
                              
                           
                                 2009 49 19
                              
                           
                                 2009 49 91
                              
                           
                                 2009 49 99
                              
                           
                                 2009 50 10
                              
                           
                                 2009 50 90
                              
                           
                                 2009 80 11
                              
                           
                                 2009 80 19
                              
                           
                                 2009 80 34
                              
                           
                                 2009 80 35
                              
                           
                                 2009 80 50
                              
                           
                                 2009 80 61
                              
                           
                                 2009 80 63
                              
                           
                                 2009 80 73
                              
                           
                                 2009 80 79
                              
                           
                                 2009 80 85
                              
                           
                                 2009 80 86
                              
                           
                                 2009 80 97
                              
                           
                                 2009 80 99
                              
                           
                                 2009 90 11
                              
                           
                                 2009 90 19
                              
                           
                                 2009 90 21
                              
                           
                                 2009 90 29
                              
                           
                                 2009 90 31
                              
                           
                                 2009 90 39
                              
                           
                                 2009 90 41
                              
                           
                                 2009 90 51
                              
                           
                                 2009 90 59
                              
                           
                                 2009 90 73
                              
                           
                                 2009 90 79
                              
                           
                                 2009 90 92
                              
                           
                                 2009 90 94
                              
                           
                                 2009 90 95
                              
                           
                                 2009 90 96
                              
                           
                                 2009 90 97
                              
                           
                                 2009 90 98
                              
                           Other food preparations
                     
                                 2106 90 51
                              
                           Wine of fresh grapes
                     
                                 2204 10 19
                              
                           
                                 2204 10 99
                              
                           
                                 2204 21 10
                              
                           
                                 2204 21 82
                              
                           
                                 2204 21 83
                              
                           
                                 2204 21 98
                              
                           
                                 2204 21 99
                              
                           
                                 2204 29 10
                              
                           
                                 2204 29 58
                              
                           
                                 2204 29 75
                              
                           
                                 2204 29 98
                              
                           
                                 2204 29 99
                              
                           
                                 2204 30 10
                              
                           
                                 2204 30 92
                              
                           
                                 2204 30 94
                              
                           
                                 2204 30 96
                              
                           
                                 2204 30 98
                              
                           Other fermented beverages
                     
                                 2206 00 10
                              
                           Bran, sharps and other residues from the food industry
                     
                                 2302 30 10
                              
                           
                                 2302 30 90
                              
                           
                                 2302 40 10
                              
                           
                                 2302 40 90
                              
                           Oilcake and other solid residues
                     
                                 2306 90 19
                              
                           Preparations of a kind used in animal feeding
                     
                                 2309 10 13
                              
                           
                                 2309 10 15
                              
                           
                                 2309 10 19
                              
                           
                                 2309 10 33
                              
                           
                                 2309 10 39
                              
                           
                                 2309 10 51
                              
                           
                                 2309 10 53
                              
                           
                                 2309 10 59
                              
                           
                                 2309 10 70
                              
                           
                                 2309 90 33
                              
                           
                                 2309 90 35
                              
                           
                                 2309 90 39
                              
                           
                                 2309 90 43
                              
                           
                                 2309 90 49
                              
                           
                                 2309 90 51
                              
                           
                                 2309 90 53
                              
                           
                                 2309 90 59
                              
                           
                                 2309 90 70
                              
                           Unmanufactured tobacco; tobacco refuse
                     
                                 2401 10 10
                              
                           
                                 2401 10 20
                              
                           
                                 2401 10 41
                              
                           
                                 2401 10 49
                              
                           
                                 2401 10 60
                              
                           
                                 2401 20 10
                              
                           
                                 2401 20 20
                              
                           
                                 2401 20 41
                              
                           
                                 2401 20 60
                              
                           
                                 2401 20 70
                              
                           
               
               
                  
                     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 the ESA States as originating in the Community within the meaning of this Agreement.
                        
                     
                     
                        2.   
                        
                           Protocol 1 shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.
                        
                     
                  
               
               
                  
                     JOINT DECLARATION
                     
                        concerning the Republic of San Marino
                     
                     
                        1.   
                        
                           Products originating in the Republic of San Marino shall be accepted by the ESA States as originating in the Community within the meaning of this Agreement.
                        
                     
                     
                        2.   
                        
                           Protocol 1 shall apply mutatis mutandis for the purpose of defining the originating status of the above-mentioned products.
                        
                     
                  
               ’
            
               (1)  This example is given for the purpose of explanation only. It is not legally binding.
            
               (2)  See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
            
               (3)  For the special conditions relating to “specific processes” see Introductory Notes 7.1 and 7.3.
            
               (4)  For the special conditions relating to “specific processes” see Introductory Note 7.2.
            
               (5)  For the special conditions relating to “specific processes” see Introductory Note 7.2.
            
               (6)  For the special conditions relating to “specific processes” see Introductory Notes 7.1 and 7.3.
            
               (7)  For the special conditions relating to “specific processes” see Introductory Notes 7.1 and 7.3.
            
               (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 Notes 7.1 and 7.3.
            
               (10)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
            
               (11)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (12)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.
            
               (13)  A “group” is regarded as any part of the heading separated from the rest by a semi-colon.
            
               (14)  For the special conditions relating to “specific processes” see Introductory Notes 7.1 and 7.3.
            
               (15)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
            
               (16)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
            
               (17)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
            
               (18)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
            
               (19)  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 per cent.
            
               (20)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (21)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (22)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (23)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (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)  See Introductory Note 6.
            
               (35)  See Introductory Note 6.
            
               (36)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (37)  See Introductory Note 6.
            
               (38)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (39)  For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
            
               (40)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
            
               (41)  SEMII-Semiconductor Equipment and Materials Institute Incorporated.