CELEX: 
Language: en
Date: 2004-09-30 00:00:00
Title: 2004/635/EC: Council Decision of 21 April 2004 concerning the conclusion of a Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part# Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part - Protocols - Final Act - Declarations - Agreement in the form of an Exchange of Letters between the Community and Egypt concerning imports into the Community of fresh cut flowers and flowers and flower buds falling within subheading 0603 10 of the Common Customs Tariff

30.9.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 304/38
            
         
      COUNCIL DECISION
   
   of 21 April 2004
   concerning the conclusion of a Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part
   (2004/635/EC)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 310, in conjunction with the second sentence of Article 300(2) and the second subparagraph of Article 300(3) thereof (1),
   Having regard to the proposal from the Commission (2),
   Having regard to the assent of the European Parliament (3),
   Whereas:
   
               (1)
            
            
               The Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part, signed on behalf of the European Community, in Luxembourg on 25 June 2001, should be approved.
            
         
               (2)
            
            
               The provisions of this Agreement that fall within the scope of Part III, Title IV of the Treaty establishing the European Community bind the United Kingdom and Ireland as separate Contracting Parties, and not as part of the European Community, until the United Kingdom or Ireland (as the case may be) notifies the Arab Republic of Egypt that it has become bound as part of the European Community in accordance with the Protocol on the position of the United Kingdom and Ireland annexed to the Treaty on European Union and the Treaty establishing the European Community. The same applies to Denmark, in accordance with the Protocol annexed to those Treaties on the position of Denmark,
            
         HAS DECIDED AS FOLLOWS:
   Article 1
   The Euro-Mediterranean Agreement establishing an Association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part (hereinafter referred to as the Association Agreement), together with the Annexes and Protocols annexed thereto, and the joint declarations, declarations by the European Community and Exchange of Letters attached to the Final Act, are hereby approved on behalf of the European Community.
   The texts referred to in the first subparagraph are attached to this Decision.
   Article 2
   1.   The position to be taken by the Community within the Association Council, and within the Association Committee when the latter is empowered to act by the Association Council, shall be determined by the Council on the basis of a proposal by the Commission, in accordance with the corresponding provisions of the Treaties.
   2.   In accordance with Article 75 of the Association Agreement the President of the Council shall preside over the Association Council. A representative of the Commission shall preside over the Association Committee, in accordance with the Rules of Procedure thereof.
   3.   The decision to publish the decisions of the Association Council and the Association Committee in the Official Journal of the European Union shall be taken on a case-by-case basis by the Council.
   Article 3
   The President of the Council, on behalf of the European Community, is hereby authorised to designate the persons empowered to give the notification provided for in Article 92 of the Association Agreement.
   
      Done at Luxembourg, 21 April 2004.
      
         
            For the Council
         
         
            The President
         
         J. WALSH
         
      
   
   
      (1)  The European Community has taken over all rights and obligations of the European Coal and Steel Community following the latter's expiry on 23 July 2002 (OJ L 194, 23.7.2002, p. 35).
   
      (2)  OJ C 304 E, 30.10.2001, p. 2.
   
      (3)  OJ C 153 E, 27.6.2002, p. 264.
   
      
         EURO-MEDITERRANEAN AGREEMENT
      
      establishing an Association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part
      THE KINGDOM OF BELGIUM,
      THE KINGDOM OF DENMARK,
      THE FEDERAL REPUBLIC OF GERMANY,
      THE HELLENIC REPUBLIC,
      THE KINGDOM OF SPAIN,
      THE FRENCH REPUBLIC,
      IRELAND,
      THE ITALIAN REPUBLIC,
      THE GRAND DUCHY OF LUXEMBOURG,
      THE KINGDOM OF THE NETHERLANDS,
      THE AUSTRIAN REPUBLIC,
      THE PORTUGUESE REPUBLIC,
      THE FINNISH REPUBLIC,
      THE KINGDOM OF SWEDEN,
      THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
      Contracting Parties to the Treaty establishing the EUROPEAN COMMUNITY and the Treaty establishing the EUROPEAN COAL AND STEEL COMMUNITY, hereinafter referred to as the ‘Member States’, and
      the EUROPEAN COMMUNITY, and the EUROPEAN COAL AND STEEL COMMUNITY, hereinafter referred to as ‘the Community’,
      of the one part, and
      THE ARAB REPUBLIC OF EGYPT, hereinafter referred to as ‘Egypt’,
      of the other part,
      CONSIDERING the importance of the existing traditional links between the Community, its Member States and Egypt, and the common values that they share,
      CONSIDERING that the Community, its Member States and Egypt wish to strengthen those links and to establish lasting relations based on partnership and reciprocity,
      CONSIDERING the importance which the Parties attach to the principles of the United Nations Charter, particularly the observance of human rights, democratic principles and political and economic freedoms which form the very basis of the Association,
      DESIROUS of establishing and developing regular political dialogue on bilateral and international issues of mutual interest,
      CONSIDERING the difference in economic and social development existing between Egypt and the Community and the need to strengthen the process of economic and social development in Egypt,
      DESIROUS of enhancing their economic relations and, in particular, the development of trade, investment and technological cooperation, supported by a regular dialogue, on economic, scientific, technological, cultural, audiovisual and social matters with a view to improving mutual knowledge and understanding,
      CONSIDERING the commitment of the Community and Egypt to free trade, and in particular to compliance with the rights and obligations arising out of the provisions of the General Agreement on Tariffs and Trade of 1994 and of the other multilateral agreements annexed to the agreement establishing the World Trade Organisation,
      CONSCIOUS of the need to associate their efforts to strengthen political stability and economic development in the region through the encouragement of regional cooperation,
      CONVINCED that the Association Agreement will create a new climate for their relations,
      HAVE AGREED AS FOLLOWS:
      Article 1
      1.   An Association is hereby established between the Community and its Member States of the one part and Egypt of the other part.
      2.   The aims of this Agreement are:
      
                  —
               
               
                  to provide an appropriate framework for political dialogue, allowing the development of close political relations between the Parties,
               
            
                  —
               
               
                  to establish conditions for the progressive liberalisation of trade in goods, services and capital,
               
            
                  —
               
               
                  to foster the development of balanced economic and social relations between the Parties through dialogue and cooperation,
               
            
                  —
               
               
                  to contribute to the economic and social development of Egypt,
               
            
                  —
               
               
                  to encourage regional cooperation with a view to the consolidation of peaceful co-existence and economic and political stability,
               
            
                  —
               
               
                  to promote cooperation in other areas which are of mutual interest.
               
            Article 2
      Relations between the Parties, as well as all the provisions of the Agreement itself, shall be based on respect of democratic principles and fundamental human rights as set out in the Universal Declaration on Human Rights, which guides their internal and international policy and constitutes an essential element of this Agreement.
      TITLE I
      POLITICAL DIALOGUE
      Article 3
      1.   A regular political dialogue shall be established between the Parties. It shall strengthen their relations, contribute to the development of a lasting partnership and increase mutual understanding and solidarity.
      2.   The political dialogue and cooperation shall aim, in particular, to:
      
                  —
               
               
                  develop better mutual understanding and an increasing convergence of positions on international issues, and in particular on those issues likely to have substantial effects on one or the other Party,
               
            
                  —
               
               
                  enable each Party to consider the position and interests of the other,
               
            
                  —
               
               
                  enhance regional security and stability,
               
            
                  —
               
               
                  promote common initiatives.
               
            Article 4
      The political dialogue shall cover all subjects of common interest, and, in particular peace, security, democracy and regional development.
      Article 5
      1.   The political dialogue shall take place at regular intervals and whenever necessary, in particular:
      
                  (a)
               
               
                  at ministerial level, mainly in the framework of the Association Council;
               
            
                  (b)
               
               
                  at senior official level of Egypt of the one part, and of the Presidency of the Council and of the Commission of the other;
               
            
                  (c)
               
               
                  by taking full advantage of all diplomatic channels including regular briefings by officials, consultations on the occasion of international meetings and contacts between diplomatic representatives in third countries;
               
            
                  (d)
               
               
                  by any other means which would make a useful contribution to consolidating, developing and stepping up this dialogue.
               
            2.   There shall be a political dialogue between the European Parliament and the Egyptian People's Assembly.
      TITLE II
      FREE MOVEMENT OF GOODS
      BASIC PRINCIPLES
      Article 6
      The Community and Egypt shall gradually establish a free trade area over a transitional period not exceeding 12 years from the entry into force of this Agreement, according to the modalities set out in this Title and in conformity with the provisions of the General Agreement on Tariffs and Trade of 1994 and of the other multilateral agreements on trade in goods annexed to the Agreement establishing the World Trade Organisation (WTO), hereinafter referred to as the GATT.
      CHAPTER 1
      Industrial products
      Article 7
      The provisions of this Chapter shall apply to products originating in the Community and Egypt falling within Chapters 25 to 97 of the Combined Nomenclature and of the Egyptian Customs tariff with the exception of the products listed in Annex I.
      Article 8
      Imports into the Community of products originating in Egypt shall be allowed free of customs duties and of any other charge having equivalent effect and free of quantitative restrictions and of any other restriction having equivalent effect.
      Article 9
      1.   Customs duties and charges having equivalent effect applicable on import into Egypt of products originating in the Community listed in Annex II shall be gradually abolished in accordance with the following schedule:
      
                  —
               
               
                  on the date of entry into force of this Agreement each duty and charge shall be reduced to 75 % of the basic duty,
               
            
                  —
               
               
                  one year after the date of entry into force of this Agreement each duty and charge shall be reduced to 50 % of the basic duty,
               
            
                  —
               
               
                  two years after the date of entry into force of this Agreement each duty and charge shall be reduced to 25 % of the basic duty,
               
            
                  —
               
               
                  three years after the date of entry into force of this Agreement any remaining duty and charge shall be abolished.
               
            2.   Customs duties and charges having equivalent effect applicable on import into Egypt of the products originating in the Community listed in Annex III shall be gradually abolished in accordance with the following schedule:
      
                  —
               
               
                  three years after the date of entry into force of this Agreement each duty and charge shall be reduced to 90 % of the basic duty,
               
            
                  —
               
               
                  four years after the date of entry into force of this Agreement each duty and charge shall be reduced to 75 % of the basic duty,
               
            
                  —
               
               
                  five years after the date of entry into force of this Agreement each duty and charge shall be reduced to 60 % of the basic duty,
               
            
                  —
               
               
                  six years after the date of entry into force of this Agreement each duty and charge shall be reduced to 45 % of the basic duty,
               
            
                  —
               
               
                  seven years after the date of entry into force of this Agreement each duty and charge shall be reduced to 30 % of the basic duty,
               
            
                  —
               
               
                  eight years after the date of entry into force of this Agreement each duty and charge shall be reduced to 15 % of the basic duty,
               
            
                  —
               
               
                  nine years after the date of entry into force of this Agreement any remaining duty and charge shall be abolished.
               
            3.   Customs duties and charges having equivalent effect applicable on import into Egypt of the products originating in the Community listed in Annex IV shall be gradually abolished in accordance with the following schedule:
      
                  —
               
               
                  five years after the date of entry into force of this Agreement each duty and charge shall be reduced to 95 % of the basic duty,
               
            
                  —
               
               
                  six years after the date of entry into force of this Agreement each duty and charge shall be reduced to 90 % of the basic duty,
               
            
                  —
               
               
                  seven years after the date of entry into force of this Agreement each duty and charge shall be reduced to 75 % of the basic duty,
               
            
                  —
               
               
                  eight years after the date of entry into force of this Agreement each duty and charge shall be reduced to 60 % of the basic duty,
               
            
                  —
               
               
                  nine years after the date of entry into force of this Agreement each duty and charge shall be reduced to 45 % of the basic duty,
               
            
                  —
               
               
                  10 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 30 % of the basic duty,
               
            
                  —
               
               
                  11 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 15 % of the basic duty,
               
            
                  —
               
               
                  12 years after the date of entry into force of this Agreement any remaining duty and charge shall be abolished.
               
            4.   Customs duties and charges having equivalent effect applicable on import into Egypt of the products originating in the Community listed in Annex V shall be gradually abolished in accordance with the following schedule:
      
                  —
               
               
                  six years after the date of entry into force of this Agreement each duty and charge shall be reduced to 90 % of the basic duty,
               
            
                  —
               
               
                  seven years after the date of entry into force of this Agreement each duty and charge shall be reduced to 80 % of the basic duty,
               
            
                  —
               
               
                  eight years after the date of entry into force of this Agreement each duty and charge shall be reduced to 70 % of the basic duty,
               
            
                  —
               
               
                  nine years after the date of entry into force of this Agreement each duty and charge shall be reduced to 60 % of the basic duty,
               
            
                  —
               
               
                  10 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 50 % of the basic duty,
               
            
                  —
               
               
                  11 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 40 % of the basic duty,
               
            
                  —
               
               
                  12 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 30 % of the basic duty,
               
            
                  —
               
               
                  13 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 20 % of the basic duty,
               
            
                  —
               
               
                  14 years after the date of entry into force of this Agreement each duty and charge shall be reduced to 10 % of the basic duty,
               
            
                  —
               
               
                  15 years after the date of entry into force of this Agreement any remaining duty and charge shall be abolished.
               
            5.   Customs duties and charges having equivalent effect applicable to imports into Egypt of products originating in the Community, other than those in Annexes II, III, IV and V shall be abolished in accordance with the relevant schedule on the basis of a decision of the Association Committee.
      6.   In the event of serious difficulties for a given product, the relevant timetables in accordance with paragraphs 1, 2, 3 and 4 may be reviewed by the Association Committee by common accord on the understanding that the schedule for which the review has been requested may not be extended in respect of the product concerned beyond the maximum transitional period. If the Association Committee has not taken a decision within 30 days of its application to review the timetable, Egypt may suspend the timetable provisionally for a period that may not exceed one year.
      7.   For each product concerned, the basic duty to be gradually reduced as provided for in paragraphs 1, 2, 3 and 4 shall be the rates referred to in Article 18.
      Article 10
      The provisions concerning the abolition of customs duties on imports shall also apply to customs duties of a fiscal nature.
      Article 11
      1.   By way of derogation from the provisions of Article 9, Egypt may take exceptional measures of limited duration to increase or re-introduce customs duties.
      2.   Such measures may only apply to new and infant industries or to sectors undergoing restructuring or experiencing serious difficulties, particularly where those difficulties entail severe social problems.
      3.   Customs duties on import into Egypt of products originating in the Community that are introduced by such exceptional measures may not exceed 25 % ad valorem, and must retain a preferential margin for products originating in the Community. The total value of imports of the products subjected to such measures may not exceed 20 % of total imports of industrial products from the Community during the last year for which statistics are available.
      4.   Such measures shall be applied for no longer than five years, except where a longer duration is authorised by the Association Committee. They shall cease to apply at the latest on expiry of the maximum transitional period.
      5.   Such measures may not be introduced for a given product if more than three years have elapsed since the abolition of all duties, quantitative restrictions and charges and measures having equivalent effect on the product concerned.
      6.   Egypt shall inform the Association Committee of any exceptional measures it intends to adopt and, at the Community's request, consultations shall be held on the measures and sectors concerned before they are implemented. When adopting such measures, Egypt shall provide the Committee with a schedule for the abolition of the customs duties introduced pursuant to this Article. Such schedule shall provide for the phasing out of the duties concerned by equal annual instalments, starting no later than the end of the second year following their introduction. The Association Committee may decide on a different schedule.
      7.   By way of derogation from the provisions of paragraph 4, the Association Committee may exceptionally, in order to take into account the difficulties involved in setting up new industries, endorse the measures already taken by Egypt pursuant to paragraph 1 for a maximum period of four years beyond the 12 years transitional period.
      CHAPTER 2
      Agricultural, fisheries and processed agricultural products
      Article 12
      The provisions of this Chapter shall apply to products originating in the Community and Egypt falling within Chapters 1 to 24 of the Combined Nomenclature and of the Egyptian Customs tariff and to the products listed in Annex I.
      Article 13
      The Community and Egypt shall progressively establish a greater liberalisation of their trade in agricultural, fisheries and processed agricultural products of interest to both parties.
      Article 14
      1.   Agricultural products originating in Egypt listed in Protocol 1 on importation into the Community shall be subject to the arrangements set out in that Protocol.
      2.   Agricultural products originating in the Community listed in Protocol 2 on importation into Egypt shall be subject to the arrangements set out in that Protocol.
      3.   Trade for processed agricultural products falling under this chapter shall be subject to the arrangements set out in Protocol 3.
      Article 15
      1.   During the third year of implementation of the Agreement, the Community and Egypt shall examine the situation in order to determine the measures to be applied by the Community and Egypt from the beginning of the fourth year after the entry into force of the Agreement, in accordance with the objective set out in Article 13.
      2.   Without prejudice to the provisions of paragraph 1 and taking account of the volume of trade in agricultural, fisheries and processed agricultural products between them and of their particular sensitivity, the Community and Egypt shall examine in the Association Council, product by product and on an orderly and reciprocal basis, the possibility of granting each other further concessions.
      Article 16
      1.   In the event of specific rules being introduced as a result of the implementation of its agricultural policy or of any alteration of the current rules or in the event of any alteration or extension of the provisions relating to the implementation of its agricultural policy, the Party concerned may amend the arrangements resulting from the Agreement in respect of the products concerned.
      2.   In such cases, the Party concerned shall inform the Association Committee. At the request of the other Party, the Association Committee shall meet to take due account of the interests of the other Party.
      3.   If the Community or Egypt, in applying paragraph 1, modifies the arrangements made by this Agreement for agricultural products, they shall accord imports originating in the other Party an advantage comparable to that provided for in this Agreement.
      4.   The application of this Article should be the subject of consultations in the Association Council.
      CHAPTER 3
      Common provisions
      Article 17
      1.   No new quantitative restrictions on imports or any other restriction having equivalent effect shall be introduced in trade between the Community and Egypt.
      2.   Quantitative restrictions on imports and any other restriction having equivalent effect in trade between the Community and Egypt shall be abolished from the entry into force of this Agreement.
      3.   The Community and Egypt shall not apply to exports between themselves either customs duties or charges having equivalent effect, or quantitative restrictions or measures having equivalent effect.
      Article 18
      1.   The applicable rates for imports between the Parties shall be the WTO bound rate or lower applied rate enforced as of 1 January 1999. If, after 1 January 1999, a tariff reduction is applied on an erga omnes basis, the reduced rate shall apply.
      2.   No new customs duties on imports or exports, or charges having equivalent effect, shall be introduced, nor shall those already applied be increased, in trade between the Community and Egypt, unless this Agreement provides otherwise.
      3.   The Parties shall communicate to each other their respective applied rates on 1 January 1999.
      Article 19
      1.   Products originating in Egypt shall not, on importation into the Community, be accorded a treatment more favourable than that which the Member States apply among themselves.
      2.   Application of the provisions of this Agreement shall be without prejudice to the special provisions for the application of the Community law to the Canary Islands.
      Article 20
      1.   The Parties shall refrain from any measure or practice of an internal fiscal nature establishing, whether directly or indirectly, discrimination between the products of one Party and like products originating in the territory of the other Party.
      2.   Products exported to the territory of one of the Parties may not benefit from repayment of indirect internal taxation in excess of the amount of indirect taxation imposed on them either directly or indirectly.
      Article 21
      1.   This Agreement shall not preclude the maintenance or establishment of customs unions, free trade areas or arrangements for frontier trade, except in so far as they alter the trade arrangements provided for in this Agreement.
      2.   Consultation between the Parties shall take place within the Association Council concerning agreements establishing customs unions or free trade areas and, where requested, on other major issues related to their respective trade policy with third countries. In particular, in the event of a third country acceding to the Union, such consultation shall take place so as to ensure that account can be taken of the mutual interests of the Parties.
      Article 22
      If one of the Parties finds that dumping is taking place in trade with the other Party within the meaning of the provisions of Article VI of the GATT 1994, it may take appropriate measures against this practice in accordance with the WTO Agreement on the Implementation of Article VI of the GATT 1994 and related internal legislation.
      Article 23
      Without prejudice to Article 34, the WTO Agreement on Subsidies and Countervailing Measures shall apply between the Parties.
      Until the necessary rules referred to in Article 34(2) are adopted, if either Party finds that subsidy is taking place in trade with the other party within the meanings of Articles VI and XVI of the GATT 1994, it may invoke appropriate measures against this practice in accordance with the WTO Agreement on Subsidies and Countervailing Measures and related internal legislation.
      Article 24
      1.   The provisions of the Article XIX GATT 1994 and the WTO Agreement on Safeguards shall apply between the Parties.
      2.   Before applying safeguard measures pursuant to the provisions of the Article XIX GATT 1994 and the WTO Agreement on Safeguards, the Party intending to apply such measures shall supply the Association Committee with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.
      In order to find such a solution, the Parties shall immediately hold consultations within the Association Committee. If, as a result of the consultations, the Parties do not reach an agreement within 30 days of the initiation of the consultations on a solution to avoid the application of the safeguard measures, the Party intending to apply safeguard measures may apply the provisions of the Article XIX GATT 1994 and the WTO Agreement on Safeguards.
      3.   In the selection of safeguard measures pursuant to this Article, the Parties shall give priority to those which cause least disturbance to the achievement of the objectives of this Agreement.
      4.   Safeguard measures shall be notified immediately to the Association Committee and shall be the subject of periodic consultations within the Committee, particularly with a view to their abolition as soon as circumstances permit.
      Article 25
      1.   Where compliance with the provisions of Article 17(3) leads to:
      
                  (i)
               
               
                  re-export towards a third country against which the exporting Party maintains, for the product concerned, quantitative export restrictions, export duties, or measures having equivalent effect, or
               
            
                  (ii)
               
               
                  a serious shortage, or threat thereof, of a product essential to the exporting Party;
               
            and where the situations referred to above give rise, or are likely to give rise, to major difficulties for the exporting Party, that Party may take appropriate measures, according to the procedures laid down in paragraph 2.
      2.   The difficulties arising from the situations referred to in paragraph 1 shall be submitted for examination to the Association Committee. The Committee may take any decision needed to put an end to the difficulties. If it has not taken such a decision within 30 days of the matter being referred to it, the exporting Party may apply appropriate measures on the exportation of the product concerned. The measures shall be non-discriminatory and be eliminated when conditions no longer justify their maintenance.
      Article 26
      Nothing in this Agreement shall preclude prohibitions or restrictions on imports, exports or goods in transit justified on grounds of public morality, public policy or public security, of the protection of health and life of humans, animals or plants, of the protection of national treasures possessing artistic, historic or archaeological value, of the protection of intellectual property or of regulations concerning gold and silver. Such prohibitions or restrictions shall not, however, constitute a means of arbitrary discrimination or a disguised restriction on trade between the Parties.
      Article 27
      The concept of ‘originating products’ for the application of the provisions of this Title and the methods of administrative cooperation relating to them are set out in Protocol 4.
      Article 28
      The Combined Nomenclature of goods shall be applied to the classification of goods for imports into the Community. The Egyptian customs tariff shall be applied to the classification of goods for imports into Egypt.
      TITLE III
      RIGHT OF ESTABLISHMENT AND SUPPLY OF SERVICES
      Article 29
      1.   The Parties reaffirm their respective commitments under the terms of the General Agreement on Trade in Services (GATS) annexed to the Agreement establishing the WTO, and in particular the commitment to accord each other most-favoured-nation treatment in trade in service sectors covered by these commitments.
      2.   In accordance with the GATS, this treatment shall not apply to:
      
                  (a)
               
               
                  advantages accorded by either Party under the provisions of an agreement as defined in Article V of the GATS or under measures adopted on the basis of such an agreement;
               
            
                  (b)
               
               
                  other advantages accorded pursuant to the list of most-favoured-nation exemptions annexed by either Party to the GATS.
               
            Article 30
      1.   The Parties will consider extending the scope of the Agreement to include the right of establishment of companies of one Party in the territory of another Party and the liberalisation of the supply of services by companies of one Party to service consumers in another Party.
      2.   The Association Council shall make the necessary recommendations for the implementation of the objective set out in paragraph 1.
      When formulating these recommendations, the Association Council shall take into account the experience gained by the implementation of the MFN treatment granted to each other by the Parties in accordance with their respective obligations under the GATS, and in particular Article V thereof.
      3.   The objective set out in paragraph 1 of this Article shall be subject to a first examination by the Association Council at the latest five years after the entry into force of this Agreement.
      TITLE IV
      CAPITAL MOVEMENTS AND OTHER ECONOMIC MATTERS
      CHAPTER 1
      Payments and capital movements
      Article 31
      Subject to the provisions of Article 33, the Parties undertake to authorise, in fully convertible currency, any payments to the current account.
      Article 32
      1.   The Community and Egypt will ensure, from the entry into force of the Agreement, the free circulation of capital for direct investments made in companies formed in accordance with the laws of the host country, and the liquidation or repatriation of these investments and of any profit stemming therefrom.
      2.   The Parties will hold consultations with a view to facilitating the movement of capital between the Community and Egypt and achieve its complete liberalisation as soon as conditions are met.
      Article 33
      Where one or several Member States of the Community or Egypt face, or risk facing, serious difficulties concerning balance of payments, the Community or Egypt respectively may, in conformity with the conditions laid down within the framework of the GATT and Articles VIII and XIV of the Statutes of the International Monetary Fund, take restrictive measures with regard to current payments if such measures are strictly necessary. The Community or Egypt, as appropriate, shall inform the other Party immediately thereof and shall provide as soon as possible a timetable for the removal of such measures.
      CHAPTER 2
      Competition and other economic matters
      Article 34
      1.   The following are incompatible with the proper functioning of the Agreement, in so far as they may affect trade between the Community and Egypt:
      
                  (i)
               
               
                  all agreements between undertakings, decisions by associations of undertakings and concerted practices between undertakings which have as their object or effect the prevention, restriction or distortion of competition;
               
            
                  (ii)
               
               
                  abuse by one or more undertakings of a dominant position in the territories of the Community or Egypt as a whole or in a substantial part thereof;
               
            
                  (iii)
               
               
                  any public aid which distorts, or threatens to distort, competition by favouring certain undertakings or the production of certain goods.
               
            2.   The Association Council shall, within five years of the entry into force of the Agreement, adopt by decision the necessary rules for the implementation of paragraph 1.
      Until these rules are adopted, the provisions of Article 23 shall be applied as regards the implementation of paragraph 1(iii).
      3.   Each Party shall ensure transparency in the area of public aid, inter alia, by reporting annually to the other Party on the total amount and the distribution of the aid given and by providing, upon request, information on aid schemes. Upon request by one Party, the other Party shall provide information on particular individual cases of public aid.
      4.   With regard to agricultural products referred to in Title II, Chapter 2, paragraph 1(iii) does not apply. The WTO Agreement on Agriculture and the relevant provisions on WTO Agreement on Subsidies and Countervailing Duties shall apply with regard to these products.
      5.   If the Community or Egypt considers that a particular practice is incompatible with the terms of paragraph 1, and:
      
                  —
               
               
                  is not adequately dealt with under the implementing rules referred to in paragraph 2, or
               
            
                  —
               
               
                  in the absence of such rules, and if such practice causes, or threatens to cause, serious prejudice to the interest of the other Party or material injury to its domestic industry, including its services industry.
               
            It may take appropriate measures after consultation within the Association Committee or after 30 working days following referral for such consultation.
      With reference to practices incompatible with paragraph 1(iii), such appropriate measures, when the WTO rules are applicable to them, may only be adopted in accordance with the procedures and under the conditions laid down by the WTO or by any other relevant instrument negotiated under its auspices and applicable to the Parties.
      6.   Notwithstanding any provisions to the contrary adopted in conformity with paragraph 2, the Parties shall exchange information taking into account the limitations imposed by the requirements of professional and business secrecy.
      Article 35
      The Member States and Egypt shall progressively adjust, without prejudice to their commitments to the GATT, any State monopolies of a commercial character, so as to ensure that, by the end of the fifth year following the entry into force of this Agreement, no discrimination regarding the conditions under which goods are procured and marketed exists between nationals of the Member States and Egypt. The Association Committee will be informed of the measures adopted to implement this objective.
      Article 36
      With regard to public enterprises and enterprises to which special or exclusive rights have been granted, the Association Council shall ensure that, as from the fifth year following the date of entry into force of this Agreement, there is neither enacted nor maintained any measure distorting trade between the Community and Egypt contrary to the Parties' interests. This provision should not obstruct the performance in law or in fact of the particular tasks assigned to these enterprises.
      Article 37
      1.   Pursuant to the provisions of this Article and of Annex VI, the Parties shall grant and ensure adequate and effective protection of intellectual property rights in accordance with the prevailing international standards, including effective means of enforcing such rights.
      2.   The implementation of this Article and of Annex VI shall be regularly reviewed by the Parties. If problems in the area of intellectual property affecting trading conditions were to occur, urgent consultations shall be undertaken, at the request of either Party, with a view to reaching mutually satisfactory solutions.
      Article 38
      The Parties agree on the objective of a progressive liberalisation of public procurement. The Association Council will hold consultations on the implementation of this objective.
      TITLE V
      ECONOMIC COOPERATION
      Article 39
      Objectives
      1.   The Parties undertake to intensify economic cooperation in their mutual interest.
      2.   The aim of economic cooperation shall be to:
      
                  —
               
               
                  encourage the implementation of the overall objectives of this Agreement,
               
            
                  —
               
               
                  promote balanced economic relations between the Parties,
               
            
                  —
               
               
                  support Egypt's own efforts to achieve sustainable economic and social development.
               
            Article 40
      Scope
      1.   Cooperation shall focus primarily on sectors suffering from internal difficulties or affected by the overall process of liberalisation of the Egyptian economy, and in particular by the liberalisation of trade between Egypt and the Community.
      2.   Similarly, cooperation shall focus on areas likely to bring the economies of the Community and Egypt closer together, particularly those which will generate growth and employment.
      3.   Cooperation shall encourage the implementation of measures designed to develop intra-regional cooperation.
      4.   Conservation of the environment and ecological balance shall be taken into account in the implementation of the various sectors of economic cooperation to which it is relevant.
      5.   The Parties may agree to extend the economic cooperation to other sectors not covered by the provisions of this Title.
      Article 41
      Methods and modalities
      Economic cooperation shall be implemented in particular by:
      
                  (a)
               
               
                  a regular economic dialogue between the Parties, which covers all areas of macroeconomic policy;
               
            
                  (b)
               
               
                  regular exchange of information and ideas in every sector of cooperation including meetings of officials and experts;
               
            
                  (c)
               
               
                  transfer of advice, expertise and training;
               
            
                  (d)
               
               
                  implementation of joint actions such as seminars and workshops;
               
            
                  (e)
               
               
                  technical, administrative and regulatory assistance.
               
            Article 42
      Education and training
      The Parties shall cooperate with the objective of identifying and employing the most effective means to improve significantly education and vocational training, in particular with regard to public and private enterprises, trade-related services, public administrations and authorities, technical agencies, standardisation and certification bodies and other relevant organisations. In this context, the access of women to higher education and training will receive special attention.
      Cooperation shall also encourage the establishment of links between specialised bodies in the Community and in Egypt and shall promote the exchange of information and experience and the pooling of technical resources.
      Article 43
      Scientific and technological cooperation
      Cooperation shall have the objective of:
      
                  (a)
               
               
                  encouraging the establishment of durable links between the scientific communities of the Parties, notably through:
                  
                              —
                           
                           
                              the access of Egypt to Community R & D programmes, in conformity with existing provisions concerning the participation of third countries,
                           
                        
                              —
                           
                           
                              the participation of Egypt in networks of decentralised cooperation,
                           
                        
                              —
                           
                           
                              the promotion of synergy between training and research;
                           
                        
            
                  (b)
               
               
                  strengthening research capacity in Egypt;
               
            
                  (c)
               
               
                  stimulating technological innovation, transfer of new technologies, and dissemination of know-how.
               
            Article 44
      Environment
      1.   Cooperation shall aim at preventing deterioration of the environment, controlling pollution and ensuring the rational use of natural resources, with a view to ensuring sustainable development.
      2.   Cooperation shall focus, in particular, on:
      
                  —
               
               
                  desertification,
               
            
                  —
               
               
                  quality of Mediterranean water and the control and prevention of marine pollution,
               
            
                  —
               
               
                  water resource management,
               
            
                  —
               
               
                  energy management,
               
            
                  —
               
               
                  waste management,
               
            
                  —
               
               
                  salinisation,
               
            
                  —
               
               
                  environmental management of sensitive coastal areas,
               
            
                  —
               
               
                  the impact of industrial development and the safety of industrial plant in particular,
               
            
                  —
               
               
                  the impact of agriculture on soil and water quality,
               
            
                  —
               
               
                  environmental education and awareness.
               
            Article 45
      Industrial cooperation
      Cooperation shall promote and encourage in particular:
      
                  —
               
               
                  the debate regarding industrial policy and competitiveness in an open economy,
               
            
                  —
               
               
                  industrial cooperation between economic operators in the Community and in Egypt, including access for Egypt to the Community's networks for the rapprochement of businesses and to networks created in the context of decentralised cooperation,
               
            
                  —
               
               
                  modernisation and restructuring of Egyptian industry,
               
            
                  —
               
               
                  the establishment of an environment favourable to the development of private enterprise, in order to stimulate the growth and the diversification of industrial production,
               
            
                  —
               
               
                  technology transfer, innovation and R & D,
               
            
                  —
               
               
                  the enhancement of human resources,
               
            
                  —
               
               
                  access to the capital market for the financing of productive investments.
               
            Article 46
      Investments and promotion of investments
      Cooperation shall aim at increasing the flow of capital, expertise and technology to Egypt through, inter alia:
      
      
                  —
               
               
                  appropriate means of identifying investment opportunities and information channels on investment regulations,
               
            
                  —
               
               
                  providing information on European investment regimes (such as technical assistance, direct financial support, fiscal incentives and investment insurance) related to outward investments and enhancing the possibility for Egypt to benefit from them,
               
            
                  —
               
               
                  a legal environment conducive to investment between the two Parties, where appropriate through the conclusion by the Member States and Egypt of investment protection agreements, and agreements to prevent double taxation,
               
            
                  —
               
               
                  examining the creation of joint ventures, especially for SMEs and, when appropriate, the conclusion of agreements between the Member States and Egypt,
               
            
                  —
               
               
                  establishing mechanisms for encouraging and promoting investments.
               
            Cooperation may extend to the planning and implementation of projects demonstrating the effective acquisition and use of basic technologies, the use of standards, the development of human resources and the creation of jobs locally.
      Article 47
      Standardisation and conformity assessment
      The Parties shall aim to reduce differences in standardisation and conformity assessment. Cooperation in this field shall focus in particular on:
      
                  (a)
               
               
                  rules in the field of standardisation, metrology, quality standards, and recognition of conformity, in particular as regards sanitary and phytosanitary standards for agricultural products and foodstuffs;
               
            
                  (b)
               
               
                  upgrading the level of Egyptian conformity assessment bodies, with a view to the establishment, in due time, of mutual recognition agreements in the area of conformity assessment;
               
            
                  (c)
               
               
                  developing structures for the protection of intellectual, industrial and commercial property rights, for standardisation and for setting quality standards.
               
            Article 48
      Approximation of laws
      The Parties shall use their best endeavours to approximate their respective laws in order to facilitate the implementation of this Agreement.
      Article 49
      Financial services
      The Parties shall cooperate with a view to the rapprochement of their standards and rules, in particular:
      
                  (a)
               
               
                  to encourage the strengthening and restructuring of the financial sector in Egypt;
               
            
                  (b)
               
               
                  to improve accounting and supervisory and regulatory systems of banking, insurance and other parts of the financial sector in Egypt.
               
            Article 50
      Agriculture and fisheries
      Cooperation shall be aimed at:
      
                  (a)
               
               
                  the modernisation and restructuring of agriculture and fisheries, including: the modernisation of infrastructures and of equipment; the development of packaging, storage and marketing techniques; the improvement of private distribution channels;
               
            
                  (b)
               
               
                  the diversification of production and of external outlets, inter alia, through the encouragement of joint ventures in the agri-business sector;
               
            
                  (c)
               
               
                  the promotion of cooperation in veterinary and phytosanitary matters and in growing techniques, with the objective of facilitating trade between the Parties. In this regard, the Parties shall exchange information.
               
            Article 51
      Transport
      Cooperation shall be aimed at:
      
                  —
               
               
                  the restructuring and modernisation of road, port and airport infrastructures linked to the main trans-European lines of communication of common interest,
               
            
                  —
               
               
                  the establishment and enforcement of operating standards comparable to those prevailing in the Community,
               
            
                  —
               
               
                  the upgrading of technical equipment for road/rail transport, container traffic and transhipment,
               
            
                  —
               
               
                  the improvement of management of airports, railways and air traffic control, including cooperation between the relevant national bodies,
               
            
                  —
               
               
                  the improvement of navigation aids.
               
            Article 52
      Information society and telecommunications
      The Parties recognise that information and communication technologies constitute a key element of modern society, vital to economic and social development and a cornerstone of the emerging information society.
      The cooperation activities between the Parties in this field shall aim at :
      
                  —
               
               
                  a dialogue on issues related to the different aspects of the information society, including telecommunications policies,
               
            
                  —
               
               
                  the exchanges of information and eventual technical assistance with regulatory matters, standardisation, conformity testing and certification in relation to information technologies and telecommunications,
               
            
                  —
               
               
                  the diffusion of new information and communications technologies and the refinement of new applications in these fields,
               
            
                  —
               
               
                  the implementation of joint projects for research, technical development or industrial applications in information technologies, communications, telematics and information society,
               
            
                  —
               
               
                  the participation of Egyptian organisations in pilot projects and European programmes within the established frameworks,
               
            
                  —
               
               
                  interconnection between networks and the interoperability of telematic services in the Community and Egypt.
               
            Article 53
      Energy
      The priority areas of cooperation shall be:
      
                  —
               
               
                  the promotion of renewable energies,
               
            
                  —
               
               
                  the promotion of energy-saving and energy efficiency,
               
            
                  —
               
               
                  applied research into data bank networks in the economic and social sectors, linking Community and Egyptian operators in particular,
               
            
                  —
               
               
                  support for the modernisation and development of energy networks and for their linking to European Community networks.
               
            Article 54
      Tourism
      Priorities for cooperation shall be:
      
                  —
               
               
                  promoting investments in tourism,
               
            
                  —
               
               
                  improving the knowledge of the tourist industry and ensuring greater consistency of policies affecting tourism,
               
            
                  —
               
               
                  promoting a good seasonal spread of tourism,
               
            
                  —
               
               
                  promoting cooperation between regions and cities of neighbouring countries,
               
            
                  —
               
               
                  highlighting the importance of the cultural heritage for tourism,
               
            
                  —
               
               
                  ensuring that the interaction between tourism and the environment is suitably maintained,
               
            
                  —
               
               
                  making tourism more competitive through support for increased professionalism.
               
            Article 55
      Customs
      1.   The Parties shall develop customs cooperation to ensure that the provisions on trade are observed. Cooperation will focus in particular on:
      
                  (a)
               
               
                  the simplification of controls and procedures concerning the customs clearance of goods;
               
            
                  (b)
               
               
                  the introduction of the single administrative document and a system to link up the Community's and Egypt's transit arrangements.
               
            2.   Without prejudice to other forms of cooperation envisaged in this Agreement, notably for the fight against drugs and money laundering, the Parties' administrations will provide mutual assistance in accordance with the provisions of Protocol 5.
      Article 56
      Cooperation on statistics
      The main objective of cooperation in this field shall be to harmonise methodology in order to create a reliable basis for handling statistics in all the fields that are covered by this Agreement and lend themselves to the establishment of statistics.
      Article 57
      Money laundering
      1.   The Parties shall cooperate with a view in particular to preventing the use of their financial systems to launder the proceeds arising from criminal activities in general and drug trafficking in particular.
      2.   Cooperation in this field shall include, in particular, technical and administrative assistance aimed at establishing effective standards relating to the fight against money laundering in line with international standards.
      Article 58
      Fight against drugs
      1   The Parties shall cooperate with a view in particular to:
      
                  —
               
               
                  improving the effectiveness of policies and measures to counter the supply of, and illicit trafficking in, narcotic drugs and psycho-tropic substances and the reduction of the abuse of these products,
               
            
                  —
               
               
                  encouraging a joint approach to reducing demand.
               
            2.   The Parties shall determine together, in accordance with their respective legislation, the strategies and cooperation methods appropriate for attaining these objectives. Their operations, other than joint operations, shall form the subject of consultations and close coordination.
      The relevant governmental and non-governmental sector bodies, in accordance with their own powers, working with the competent bodies of Egypt, the Community and its Member States, may take part in these operations.
      3.   Cooperation shall take the form of exchanges of information and, where appropriate, joint activities on:
      
                  —
               
               
                  establishment or extension of social and health institutions and information centres for the treatment and rehabilitation of drug addicts,
               
            
                  —
               
               
                  implementation of projects in the areas of prevention, training and epidemiological research,
               
            
                  —
               
               
                  establishment of effective standards relating to the prevention of the diversion of precursors and other essential substances used for the illicit production of narcotic drugs and psychotropic substances, in line with international standards.
               
            Article 59
      Fight against terrorism
      In accordance with international conventions and with their respective national legislations, the Parties shall cooperate in this field and focus in particular on:
      
                  —
               
               
                  exchange of information on means and methods used to counter terrorism,
               
            
                  —
               
               
                  exchange of experiences in respect of terrorism prevention,
               
            
                  —
               
               
                  joint research and studies in the area of terrorism prevention.
               
            Article 60
      Regional cooperation
      Regional cooperation shall focus on:
      
                  —
               
               
                  development of economic infrastructures,
               
            
                  —
               
               
                  scientific and technological research,
               
            
                  —
               
               
                  intra-regional trade,
               
            
                  —
               
               
                  customs matters,
               
            
                  —
               
               
                  cultural matters,
               
            
                  —
               
               
                  environmental issues.
               
            Article 61
      Consumer protection
      Cooperation in this field should be geared to making consumer protection schemes in the European Community and Egypt compatible and should, as far as possible, involve:
      
                  —
               
               
                  increasing the compatibility of consumer legislation in order to avoid barriers to trade,
               
            
                  —
               
               
                  establishment and development of systems of mutual information on dangerous food and industrial products and interconnecting them (rapid alert systems),
               
            
                  —
               
               
                  exchanges of information and experts,
               
            
                  —
               
               
                  organising training schemes and supplying technical assistance.
               
            TITLE VI
      CHAPTER 1
      Dialogue and cooperation on social matters
      Article 62
      The Parties reaffirm the importance they attach to the fair treatment of their workers legally residing and employed in the territory of the other Party. The Member States and Egypt, at the request of any of them, agree to initiate talks on reciprocal bilateral agreements related to the working conditions and social security rights of Egyptian and Member State workers legally resident and employed in their respective territory.
      Article 63
      1.   The Parties shall conduct regular dialogue on social matters which are of interest to them.
      2.   This dialogue shall be used to find ways to achieve progress in the field of movement of workers and equal treatment and social integration of Egyptian and Community nationals legally residing in the territories of their host countries.
      3.   The dialogue shall notably cover all issues related to:
      
                  (a)
               
               
                  migrant communities' living and working conditions;
               
            
                  (b)
               
               
                  migration;
               
            
                  (c)
               
               
                  illegal migration;
               
            
                  (d)
               
               
                  actions to encourage equal treatment between Egyptian and Community nationals, mutual knowledge of cultures and civilizations, the furthering of tolerance and the removal of discrimination.
               
            Article 64
      Dialogue on social matters shall be conducted in accordance with the same procedures as those provided for in Title I of this Agreement.
      Article 65
      With a view to consolidating cooperation between the Parties in the social field, projects and programmes shall be carried out in any area of interest to them.
      Priority will be given to:
      
                  (a)
               
               
                  reducing migratory pressures, notably by improving living conditions, creating jobs, and income generating activities and developing training in areas from which emigrants come;
               
            
                  (b)
               
               
                  promoting the role of women in economic and social development;
               
            
                  (c)
               
               
                  bolstering and developing Egyptian family planning and mother and child protection programmes;
               
            
                  (d)
               
               
                  improving the social protection system;
               
            
                  (e)
               
               
                  improving the health care system;
               
            
                  (f)
               
               
                  improving living conditions in poor areas;
               
            
                  (g)
               
               
                  implementing and financing exchange and leisure programmes for mixed groups of Egyptian and European young people residing in the Member States, with a view to promoting mutual knowledge of their respective cultures and fostering tolerance.
               
            Article 66
      Cooperation schemes may be carried out in cooperation with the Member States and the relevant international organisations.
      Article 67
      A working group shall be set up by the Association Council by the end of the first year following the entry into force of this Agreement. It shall be responsible for the continuous and regular evaluation of the implementation of Chapters 1 to 3.
      CHAPTER 2
      Cooperation for the prevention and control of illegal immigration and other consular issues
      Article 68
      The Parties agree to cooperate in order to prevent and control illegal immigration. To this end:
      
                  —
               
               
                  each of the Member States agrees to readmit any of its nationals illegally present on the territory of Egypt, upon request by the latter and without further formalities once such persons have been positively identified as such,
               
            
                  —
               
               
                  Egypt agrees to readmit any of its nationals illegally present on the territory of a Member State, upon request by the latter and without further formalities once such persons have been positively identified as such.
               
            The Member States and Egypt will also provide their nationals with appropriate identity documents for such purposes.
      In respect of the Member States of the European Union, the obligations in this Article shall apply only in respect of those persons who are to be considered their nationals for Community purposes.
      In respect of Egypt, the obligation in this Article shall apply only in respect of those persons who are considered nationals of Egypt in accordance to the Egyptian legal system and all the relevant laws concerning citizenship.
      Article 69
      After the entry into force of the Agreement, the Parties, at the request of any of them, shall negotiate and conclude bilateral agreements with each other, regulating specific obligations for the readmission of their nationals. These agreements shall also cover, if deemed necessary by any of the Parties, arrangements for the readmission of third country nationals. Such agreements will lay down the details about the categories of persons covered by these arrangements as well as the modalities of their readmission.
      Adequate financial and technical assistance to implement these agreements will be provided to Egypt.
      Article 70
      The Association Council shall examine what other joint efforts can be made to prevent and control illegal immigration as well as deal with other consular issues.
      CHAPTER 3
      Cooperation in cultural matters, audiovisual media and information
      Article 71
      1.   The Parties agree to promote cultural cooperation in fields of mutual interest and in a spirit of respect for each other's cultures. They shall establish a sustainable cultural dialogue. This cooperation shall promote in particular:
      
                  —
               
               
                  conservation and restoration of historic and cultural heritage (such as monuments, sites, artefacts, rare books and manuscripts),
               
            
                  —
               
               
                  exchange of art exhibitions, troupes of performing arts, artists, men of letters, intellectuals and cultural events,
               
            
                  —
               
               
                  translations,
               
            
                  —
               
               
                  training of persons working in the cultural field.
               
            2.   Cooperation in the field of audiovisual media shall seek to encourage cooperation in such areas as co-production and training. The Parties shall seek ways to encourage Egyptian participation in Community initiatives in this sector.
      3.   The Parties agree that existing cultural programmes of the Community and of one or more of the Member States and further activities of interest to both sides can be extended to Egypt.
      4.   The Parties shall, in addition, work to promote cultural cooperation of a commercial nature, particularly through joint projects (production, investment and marketing), training and exchange of information.
      5.   The Parties shall, in identifying cooperation projects, programmes and joint activities, give special attention to young people, self-expression, heritage conservation issues, the dissemination of culture, and communication skills using written and audiovisual media.
      6.   Cooperation shall be implemented in particular through:
      
                  —
               
               
                  a regular dialogue between the Parties,
               
            
                  —
               
               
                  regular exchange of information and ideas in every sector of cooperation including meetings of officials and experts,
               
            
                  —
               
               
                  transfer of advice, expertise and training,
               
            
                  —
               
               
                  implementation of joint actions such as seminars and workshops,
               
            
                  —
               
               
                  technical, administrative and regulatory assistance,
               
            
                  —
               
               
                  dissemination of information on cooperation initiatives.
               
            TITLE VII
      FINANCIAL COOPERATION
      Article 72
      In order to achieve the objectives of this Agreement, a financial cooperation package shall be made available to Egypt in accordance with the appropriate procedures and the financial resources required.
      Financial cooperation shall focus on:
      
                  —
               
               
                  promoting reforms designed to modernise the economy,
               
            
                  —
               
               
                  upgrading economic infrastructure,
               
            
                  —
               
               
                  promoting private investment and job-creating activities,
               
            
                  —
               
               
                  responding to the economic repercussions for Egypt of the gradual introduction of a free trade area, notably by upgrading and restructuring industry and enhancing Egypt's export capacity,
               
            
                  —
               
               
                  accompanying measures for policies implemented in the social sector,
               
            
                  —
               
               
                  promoting Egypt's capacity and capabilities in the field of the protection of intellectual property rights,
               
            
                  —
               
               
                  where appropriate, supplementary measures for the implementation of bilateral agreements to prevent and control illegal immigration,
               
            
                  —
               
               
                  accompanying measures for the establishment and implementation of competition legislation.
               
            Article 73
      In order to ensure that a coordinated approach is adopted to any exceptional macro-economic and financial problems that might arise as a result of the implementation of this Agreement, the Parties shall use the regular economic dialogue provided for in Title V to give particular attention to monitoring trade and financial trends in relations between the Community and Egypt.
      TITLE VIII
      INSTITUTIONAL, GENERAL AND FINAL PROVISIONS
      Article 74
      An Association Council is hereby established which shall meet at ministerial level once a year and when circumstances require, at the initiative of its President and in accordance with the conditions laid down in its rules of procedure.
      It shall examine any major issues arising within the framework of this Agreement and any other bilateral or international issues of mutual interest.
      Article 75
      1.   The Association Council shall consist of the members of the Council of the European Union and of the Commission of the European Communities, on the one hand, and members of the Government of Egypt, on the other.
      2.   Members of the Association Council may arrange to be represented in accordance with the provisions laid down in its rules of procedure.
      3.   The Association Council shall establish its rules of procedure.
      4.   The Association Council shall be presided in turn by a member of the Council of the European Union and a member of the Government of Egypt, in accordance with the provisions laid down in its rules of procedure.
      Article 76
      The Association Council shall, for the purpose of attaining the objectives of the Agreement, have the power to take decisions in the cases provided for therein.
      The decisions taken shall be binding on the Parties, which shall take the measures necessary to implement them. The Association Council may also make appropriate recommendations.
      The Association Council shall draw up its decisions and recommendations by agreement between the two Parties.
      Article 77
      1.   Subject to the powers of the Association Council, an Association Committee is hereby established which shall be responsible for the implementation of the Agreement.
      2.   The Association Council may delegate to the Association Committee, in full or in part, any of its powers.
      Article 78
      1.   The Association Committee, which shall meet at official level, shall consist of representatives of members of the Council of the European Union and of the Commission of the European Communities, on the one hand, and of representatives of the Government of Egypt, on the other.
      2.   The Association Committee shall establish its rules of procedure.
      3.   The Association Committee shall be presided in turn by a representative of the Presidency of the Council of the European Union and by a representative of the Government of Egypt.
      Article 79
      1.   The Association Committee shall have the power to take decisions for the management of the Agreement as well as in the areas in which the Association Council has delegated its powers to it.
      2.   The Association Committee shall draw up its decisions by agreement between the two Parties. These decisions shall be binding on the Parties which shall take the measures necessary to implement the decisions taken.
      Article 80
      The Association Council may decide to set up any working group or body necessary for the implementation of the Agreement. It shall define the terms of reference of any such working group or body that shall be subordinate to it.
      Article 81
      The Association Council shall take all appropriate measures to facilitate cooperation and contacts between the European Parliament and the Egyptian People's Assembly.
      Article 82
      1.   Each of the Parties may refer to the Association Council any dispute relating to the application or interpretation of this Agreement.
      2.   The Association Council may settle the dispute by means of a decision.
      3.   Each Party shall be bound to take the measures involved in carrying out the decision referred to in paragraph 2.
      4.   In the event of it not being possible to settle the dispute in accordance with paragraph 2, either Party may notify the other of the appointment of an arbitrator; the other Party must then appoint a second arbitrator within two months. For the application of this procedure, the Community and the Member States shall be deemed to be one party to the dispute.
      The Association Council shall appoint a third arbitrator.
      The arbitrators' decisions shall be taken by majority vote.
      Each party to the dispute must take the steps required to implement the decision of the arbitrators.
      Article 83
      Nothing in this Agreement shall prevent a Party from taking any measures:
      
                  (a)
               
               
                  which it considers necessary to prevent the disclosure of information contrary to its essential security interests;
               
            
                  (b)
               
               
                  which relate to the production of, or trade in, arms, munitions or war materials or to research, development or production indispensable for defence purposes, provided that such measures do not impair the conditions of competition in respect of products not intended for specifically military purposes;
               
            
                  (c)
               
               
                  which it considers essential to its own security in the event of serious internal disturbances affecting the maintenance of law and order, in time of war or serious international tension constituting threat of war or in order to carry out obligations it has accepted for the purpose of maintaining peace and international security.
               
            Article 84
      In the fields covered by this Agreement and without prejudice to any special provisions contained therein:
      
                  —
               
               
                  the arrangements applied by Egypt in respect of the Community shall not give rise to any discrimination between the Member States, their nationals or their companies or firms,
               
            
                  —
               
               
                  the arrangements applied by the Community in respect of Egypt shall not give rise to discrimination between Egyptian nationals or its companies or firms.
               
            Article 85
      As regards direct taxation, nothing in this Agreement shall have the effect of:
      
                  —
               
               
                  extending the fiscal advantages granted by either Party in any international agreement or arrangement by which it is bound,
               
            
                  —
               
               
                  preventing the adoption or application by either Party of any measure aimed at preventing the avoidance or evasion of taxes,
               
            
                  —
               
               
                  opposing the right of either Party to apply the relevant provisions of its tax legislation to taxpayers who are not in identical situation, in particular as regards their place of residence.
               
            Article 86
      1.   The Parties shall take any general or specific measures required to fulfil their obligations under this Agreement. They shall see to it that the objectives set out in this Agreement are attained.
      2.   If either Party considers that the other Party has failed to fulfil an obligation under this Agreement, it may take appropriate measures. Before so doing, except in cases of a material breach of this Agreement by the other Party, it shall supply the Association Council with all relevant information required for a thorough examination of the situation with a view to seeking a solution acceptable to the Parties.
      A material breach of this Agreement shall consist of the repudiation of this Agreement not sanctioned by the general rules of international law or a grave violation of an essential element of this Agreement, creating an environment not conducive for consultations or where a delay would be detrimental to the objectives of this Agreement.
      3.   In the selection of the appropriate measures referred to in paragraph 2, priority must be given to those which least disturb the functioning of this Agreement. The Parties also agree that these measures shall be taken in accordance with international law and shall be proportional to the violation.
      The measures shall be notified immediately to the Association Council and shall be the subject of consultations within the Association Council if the other Party so requests. If one Party takes a measure as a result of a material breach of this Agreement referred to in paragraph 2, the other Party may invoke the dispute settlement procedure.
      Article 87
      Protocols 1 to 5 and Annexes I to VI shall form an integral part of this Agreement.
      Article 88
      For the purpose of this Agreement the term ‘Parties’ shall mean Egypt on the one hand and the Community, or the Member States, or the Community and the Member States, in accordance with their respective powers, on the other hand.
      Article 89
      This Agreement is concluded for an unlimited period.
      Each of the Parties may denounce this Agreement by notifying the other Party. This Agreement shall cease to apply six months after the date of such notification.
      Article 90
      This Agreement shall apply, on the one hand, to the territories in which the Treaties establishing the European Community, and the European Coal and Steel Community are applied and under the conditions laid down in those Treaties and, on the other hand, to the territory of Egypt.
      Article 91
      This Agreement shall be drawn up in duplicate in the Arabic, Danish, Dutch, English, Finnish, French, German, Greek, Italian, Portuguese, Spanish, and Swedish languages, each of these texts being equally authentic.
      Article 92
      1.   This Agreement will be approved by the Parties in accordance with their own procedures.
      This Agreement shall enter into force on the first day of the second month following the date on which the Parties notify each other that the procedures referred to in the first subparagraph have been completed.
      2.   Upon its entry into force, this Agreement shall replace the Agreement between the European Economic Community and Egypt, and the Agreement between the European Coal and Steel Community and Egypt, signed in Brussels on 18 January 1977.
      
         Hecho en Luxemburgo, el veinticinco de junio de dos mil uno.
         Udfærdiget i Luxembourg den femogtyvende juni to tusind og et.
         Geschehen zu Luxemburg am fünfundzwanzigsten Juni zweitausendundeins.
         Έγινε στο Λουξεμβούργο, στις είκοσι πέντε Ιουνίου δύο χιλιάδες ένα.
         Done at Luxembourg on the twenty-fifth day of June in the year two thousand and one.
         Fait à Luxembourg, le vingt-cinq juin deux mille un.
         Fatto a Lussemburgo, addì venticinque giugno duemilauno.
         Gedaan te Luxemburg, de vĳfentwintigste juni tweeduizendeneen.
         Feito no Luxemburgo, em vinte e cinco de Junho de dois mil e um.
         Tehty Luxemburgissa kahdentenakymmenentenäviidentenä päivänä kesäkuuta vuonna kaksituhattayksi.
         Som skedde i Luxemburg den tjugofemte juni tjugohundraett.
         
            
         
            Pour le Royaume de Belgique
            Voor het Koninkrĳk België
            Für das Königreich Belgien
            
               
            Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.
            Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap, het Vlaams Gewest, het Waals Gewest en het Brussels Hoofdstedelijk Gewest.
            Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.
         
         
            På Kongeriget Danmarks vegne
            
               
         
         
            Für die Bundesrepublik Deutschland
            
               
         
         
            Για την Ελληνική Δημοκρατία
            
               
         
         
            Por el Reino de España
            
               
         
         
            Pour la République française
            
               
         
         
            Thar cheann Na hÉireann
            For Ireland
            
               
         
         
            Per la Repubblica italiana
            
               
         
         
            Pour le Grand-Duché de Luxembourg
            
               
         
         
            Voor het Koninkrĳk der Nederlanden
            
               
         
         
            Für die Republik Österreich
            
               
         
         
            Pela República Portuguesa
            
               
         
         
            Suomen tasavallan puolesta
            
               
         
         
            För Konungariket Sverige
            
               
         
         
            For the United Kingdom of Great Britain and Northern Ireland
            
               
         
         
            Por las Comunidades Europeas
            For De Europæiske Fællesskaber
            Für die Europäischen Gemeinschaften
            Για τις Ευρωπαïκές Κοινότητες
            For the European Communities
            Pour les Communautés européennes
            Per le Comunità europee
            Voor de Europese Gemeenschappen
            Pelas Comunidades Europeias
            Euroopan yhteisöjen puolesta
            På Europeiska gemenskapernas vägnar
            
               
         
         
            
               
         
      
      
         LIST OF ANNEXES AND PROTOCOLS
         
                     Annex I:
                  
                  List of agricultural and processed agricultural products falling within Chapters 25 to 97 of the harmonised system referred to in Articles 7 and 12.
               
                     Annex II:
                  
                  Lists of industrial products originating in the Community to which are applicable, on importation into Egypt, the schedules for tariff dismantling referred to in Article 9(1).
               
                     Annex III:
                  
                  Lists of industrial products originating in the Community to which are applicable, on importation into Egypt, the schedules for tariff dismantling referred to in Article 9(2).
               
                     Annex IV:
                  
                  Lists of industrial products originating in the Community to which are applicable, on importation into Egypt, the schedules for tariff dismantling referred to in Article 9(3).
               
                     Annex V:
                  
                  List of industrial products originating in the Community referred to in Article 9(4).
               
                     Annex VI:
                  
                  Intellectual property rights referred to in Article 37.
               
                     Protocol 1:
                  
                  Arrangements applicable to imports into the Community of agricultural products originating in Egypt.
               
                     Protocol 2:
                  
                  Arrangements applicable to imports into Egypt of agricultural products originating in the Community.
               
                     Protocol 3:
                  
                  Arrangements applicable to processed agricultural products.
               
                     Protocol 4:
                  
                  Definition of the concept of ‘originating products’ and methods of administrative cooperation.
               
                     Protocol 5:
                  
                  Mutual assistance between administrative authorities in customs matters.
               
            ANNEX I
            List of agricultural and processed agricultural products falling within chapters 25 to 97 of the Harmonised System referred to in Articles 7 and 12
            
                        HS code
                     
                     
                        2905 43
                     
                     
                        (mannitol)
                     
                  
                        HS code
                     
                     
                        2905 44
                     
                     
                        (sorbitol)
                     
                  
                        HS code
                     
                     
                        2905 45
                     
                     
                        (glycerol)
                     
                  
                        HS heading
                     
                     
                        3301
                     
                     
                        (essential oils)
                     
                  
                        HS code
                     
                     
                        3302 10
                     
                     
                        (odoriferous substances)
                     
                  
                        HS headings
                     
                     
                        3501 to 3505
                     
                     
                        (albuminoidal substances, modifies starches, glues)
                     
                  
                        HS code
                     
                     
                        3809 10
                     
                     
                        (finishing agents)
                     
                  
                        HS heading
                     
                     
                        3823
                     
                     
                        (industrial fatty acids, acid from oil refining, industrial fatty alcohols).
                     
                  
                        HS code
                     
                     
                        3824 60
                     
                     
                        (sorbitol n.e.p.)
                     
                  
                        HS headings
                     
                     
                        4101 to 4103
                     
                     
                        (hides and skins)
                     
                  
                        HS heading
                     
                     
                        4301
                     
                     
                        (raw fur skins)
                     
                  
                        HS headings
                     
                     
                        5001 to 5003
                     
                     
                        (raw silk and silk waste)
                     
                  
                        HS headings
                     
                     
                        5101 to 5103
                     
                     
                        (wool and animal hair)
                     
                  
                        HS headings
                     
                     
                        5201 to 5203
                     
                     
                        (raw cotton, waste and cotton carded or combed)
                     
                  
                        HS heading
                     
                     
                        5301
                     
                     
                        (raw flax)
                     
                  
                        HS heading
                     
                     
                        5302
                     
                     
                        (raw hemp)
                     
                  
         
            ANNEX II
            Lists of industrial products originating in the Community to which are applicable, on importation into Egypt, the schedules for tariff dismantling referred to in Article 9(1)
            
                         
                     
                     
                        2501001
                     
                  
                         
                     
                     
                        2502000
                     
                  
                         
                     
                     
                        2503100
                     
                  
                         
                     
                     
                        2503900
                     
                  
                         
                     
                     
                        2504100
                     
                  
                         
                     
                     
                        2504900
                     
                  
                         
                     
                     
                        2505109
                     
                  
                         
                     
                     
                        2505909
                     
                  
                         
                     
                     
                        2506100
                     
                  
                         
                     
                     
                        2506210
                     
                  
                         
                     
                     
                        2506290
                     
                  
                         
                     
                     
                        2507000
                     
                  
                         
                     
                     
                        2508100
                     
                  
                         
                     
                     
                        2508200
                     
                  
                         
                     
                     
                        2508300
                     
                  
                         
                     
                     
                        2508400
                     
                  
                         
                     
                     
                        2508500
                     
                  
                         
                     
                     
                        2508600
                     
                  
                         
                     
                     
                        2508700
                     
                  
                         
                     
                     
                        2509000
                     
                  
                         
                     
                     
                        2511100
                     
                  
                         
                     
                     
                        2511200
                     
                  
                         
                     
                     
                        2512000
                     
                  
                         
                     
                     
                        2513110
                     
                  
                         
                     
                     
                        2513190
                     
                  
                         
                     
                     
                        2513210
                     
                  
                         
                     
                     
                        2513290
                     
                  
                         
                     
                     
                        2514000
                     
                  
                         
                     
                     
                        2517100
                     
                  
                         
                     
                     
                        2517200
                     
                  
                         
                     
                     
                        2517300
                     
                  
                         
                     
                     
                        2517411
                     
                  
                         
                     
                     
                        2517491
                     
                  
                         
                     
                     
                        2518100
                     
                  
                         
                     
                     
                        2518200
                     
                  
                         
                     
                     
                        2518300
                     
                  
                         
                     
                     
                        2519100
                     
                  
                         
                     
                     
                        2519900
                     
                  
                         
                     
                     
                        2520201
                     
                  
                         
                     
                     
                        2521000
                     
                  
                         
                     
                     
                        2522100
                     
                  
                         
                     
                     
                        2522200
                     
                  
                         
                     
                     
                        2522300
                     
                  
                         
                     
                     
                        2524000
                     
                  
                         
                     
                     
                        2525100
                     
                  
                         
                     
                     
                        2525200
                     
                  
                         
                     
                     
                        2525300
                     
                  
                         
                     
                     
                        2526201
                     
                  
                         
                     
                     
                        2527000
                     
                  
                         
                     
                     
                        2528100
                     
                  
                         
                     
                     
                        2528900
                     
                  
                         
                     
                     
                        2529100
                     
                  
                         
                     
                     
                        2529210
                     
                  
                         
                     
                     
                        2529220
                     
                  
                         
                     
                     
                        2529300
                     
                  
                         
                     
                     
                        2530100
                     
                  
                         
                     
                     
                        2530200
                     
                  
                         
                     
                     
                        2530400
                     
                  
                         
                     
                     
                        2530909
                     
                  
                         
                     
                     
                        2601110
                     
                  
                         
                     
                     
                        2601120
                     
                  
                         
                     
                     
                        2601200
                     
                  
                         
                     
                     
                        2602000
                     
                  
                         
                     
                     
                        2603000
                     
                  
                         
                     
                     
                        2604000
                     
                  
                         
                     
                     
                        2605000
                     
                  
                         
                     
                     
                        2606000
                     
                  
                         
                     
                     
                        2607000
                     
                  
                         
                     
                     
                        2608000
                     
                  
                         
                     
                     
                        2609000
                     
                  
                         
                     
                     
                        2610000
                     
                  
                         
                     
                     
                        2611000
                     
                  
                         
                     
                     
                        2612100
                     
                  
                         
                     
                     
                        2612200
                     
                  
                         
                     
                     
                        2613100
                     
                  
                         
                     
                     
                        2613900
                     
                  
                         
                     
                     
                        2614000
                     
                  
                         
                     
                     
                        2615100
                     
                  
                         
                     
                     
                        2615900
                     
                  
                         
                     
                     
                        2616100
                     
                  
                         
                     
                     
                        2616900
                     
                  
                         
                     
                     
                        2617100
                     
                  
                         
                     
                     
                        2617900
                     
                  
                         
                     
                     
                        2618000
                     
                  
                         
                     
                     
                        2619000
                     
                  
                         
                     
                     
                        2620110
                     
                  
                         
                     
                     
                        2620190
                     
                  
                         
                     
                     
                        2620200
                     
                  
                         
                     
                     
                        2620300
                     
                  
                         
                     
                     
                        2620400
                     
                  
                         
                     
                     
                        2620500
                     
                  
                         
                     
                     
                        2620900
                     
                  
                         
                     
                     
                        2621000
                     
                  
                         
                     
                     
                        2701110
                     
                  
                         
                     
                     
                        2701120
                     
                  
                         
                     
                     
                        2701190
                     
                  
                         
                     
                     
                        2701200
                     
                  
                         
                     
                     
                        2702100
                     
                  
                         
                     
                     
                        2702200
                     
                  
                         
                     
                     
                        2703000
                     
                  
                         
                     
                     
                        2709000
                     
                  
                         
                     
                     
                        2710001
                     
                  
                         
                     
                     
                        2710002
                     
                  
                         
                     
                     
                        2711110
                     
                  
                         
                     
                     
                        2711120
                     
                  
                         
                     
                     
                        2711139
                     
                  
                         
                     
                     
                        2711140
                     
                  
                         
                     
                     
                        2711190
                     
                  
                         
                     
                     
                        2711210
                     
                  
                         
                     
                     
                        2711290
                     
                  
                         
                     
                     
                        2712100
                     
                  
                         
                     
                     
                        2712200
                     
                  
                         
                     
                     
                        2712900
                     
                  
                         
                     
                     
                        2713110
                     
                  
                         
                     
                     
                        2713120
                     
                  
                         
                     
                     
                        2713200
                     
                  
                         
                     
                     
                        2713900
                     
                  
                         
                     
                     
                        2714100
                     
                  
                         
                     
                     
                        2714900
                     
                  
                         
                     
                     
                        2715000
                     
                  
                         
                     
                     
                        2716000
                     
                  
                         
                     
                     
                        2801200
                     
                  
                         
                     
                     
                        2801300
                     
                  
                         
                     
                     
                        2802000
                     
                  
                         
                     
                     
                        2804210
                     
                  
                         
                     
                     
                        2804290
                     
                  
                         
                     
                     
                        2804500
                     
                  
                         
                     
                     
                        2804610
                     
                  
                         
                     
                     
                        2804690
                     
                  
                         
                     
                     
                        2804700
                     
                  
                         
                     
                     
                        2804800
                     
                  
                         
                     
                     
                        2804900
                     
                  
                         
                     
                     
                        2805110
                     
                  
                         
                     
                     
                        2805190
                     
                  
                         
                     
                     
                        2805210
                     
                  
                         
                     
                     
                        2805220
                     
                  
                         
                     
                     
                        2805300
                     
                  
                         
                     
                     
                        2805400
                     
                  
                         
                     
                     
                        2809100
                     
                  
                         
                     
                     
                        2809201
                     
                  
                         
                     
                     
                        2810001
                     
                  
                         
                     
                     
                        2812100
                     
                  
                         
                     
                     
                        2812900
                     
                  
                         
                     
                     
                        2813100
                     
                  
                         
                     
                     
                        2813900
                     
                  
                         
                     
                     
                        2814100
                     
                  
                         
                     
                     
                        2814200
                     
                  
                         
                     
                     
                        2815200
                     
                  
                         
                     
                     
                        2815300
                     
                  
                         
                     
                     
                        2816100
                     
                  
                         
                     
                     
                        2816200
                     
                  
                         
                     
                     
                        2816300
                     
                  
                         
                     
                     
                        2817000
                     
                  
                         
                     
                     
                        2818100
                     
                  
                         
                     
                     
                        2818200
                     
                  
                         
                     
                     
                        2818300
                     
                  
                         
                     
                     
                        2819100
                     
                  
                         
                     
                     
                        2819900
                     
                  
                         
                     
                     
                        2820100
                     
                  
                         
                     
                     
                        2820900
                     
                  
                         
                     
                     
                        2821100
                     
                  
                         
                     
                     
                        2821200
                     
                  
                         
                     
                     
                        2822000
                     
                  
                         
                     
                     
                        2823000
                     
                  
                         
                     
                     
                        2825101
                     
                  
                         
                     
                     
                        2825109
                     
                  
                         
                     
                     
                        2825200
                     
                  
                         
                     
                     
                        2825300
                     
                  
                         
                     
                     
                        2825400
                     
                  
                         
                     
                     
                        2825500
                     
                  
                         
                     
                     
                        2825600
                     
                  
                         
                     
                     
                        2825700
                     
                  
                         
                     
                     
                        2825800
                     
                  
                         
                     
                     
                        2825900
                     
                  
                         
                     
                     
                        2826110
                     
                  
                         
                     
                     
                        2826120
                     
                  
                         
                     
                     
                        2826190
                     
                  
                         
                     
                     
                        2826200
                     
                  
                         
                     
                     
                        2826300
                     
                  
                         
                     
                     
                        2826900
                     
                  
                         
                     
                     
                        2827100
                     
                  
                         
                     
                     
                        2827200
                     
                  
                         
                     
                     
                        2827310
                     
                  
                         
                     
                     
                        2827320
                     
                  
                         
                     
                     
                        2827330
                     
                  
                         
                     
                     
                        2827340
                     
                  
                         
                     
                     
                        2827350
                     
                  
                         
                     
                     
                        2827360
                     
                  
                         
                     
                     
                        2827370
                     
                  
                         
                     
                     
                        2827380
                     
                  
                         
                     
                     
                        2827390
                     
                  
                         
                     
                     
                        2827410
                     
                  
                         
                     
                     
                        2827490
                     
                  
                         
                     
                     
                        2827510
                     
                  
                         
                     
                     
                        2827590
                     
                  
                         
                     
                     
                        2827600
                     
                  
                         
                     
                     
                        2828909
                     
                  
                         
                     
                     
                        2829110
                     
                  
                         
                     
                     
                        2829199
                     
                  
                         
                     
                     
                        2829900
                     
                  
                         
                     
                     
                        2830100
                     
                  
                         
                     
                     
                        2830200
                     
                  
                         
                     
                     
                        2830300
                     
                  
                         
                     
                     
                        2830900
                     
                  
                         
                     
                     
                        2831100
                     
                  
                         
                     
                     
                        2831900
                     
                  
                         
                     
                     
                        2832100
                     
                  
                         
                     
                     
                        2832200
                     
                  
                         
                     
                     
                        2832300
                     
                  
                         
                     
                     
                        2833210
                     
                  
                         
                     
                     
                        2833220
                     
                  
                         
                     
                     
                        2833230
                     
                  
                         
                     
                     
                        2833240
                     
                  
                         
                     
                     
                        2833250
                     
                  
                         
                     
                     
                        2833260
                     
                  
                         
                     
                     
                        2833270
                     
                  
                         
                     
                     
                        2833290
                     
                  
                         
                     
                     
                        2833300
                     
                  
                         
                     
                     
                        2833400
                     
                  
                         
                     
                     
                        2834100
                     
                  
                         
                     
                     
                        2834210
                     
                  
                         
                     
                     
                        2834220
                     
                  
                         
                     
                     
                        2834290
                     
                  
                         
                     
                     
                        2835000
                     
                  
                         
                     
                     
                        2835210
                     
                  
                         
                     
                     
                        2835220
                     
                  
                         
                     
                     
                        2835230
                     
                  
                         
                     
                     
                        2835240
                     
                  
                         
                     
                     
                        2835250
                     
                  
                         
                     
                     
                        2835260
                     
                  
                         
                     
                     
                        2835290
                     
                  
                         
                     
                     
                        2835310
                     
                  
                         
                     
                     
                        2835390
                     
                  
                         
                     
                     
                        2836100
                     
                  
                         
                     
                     
                        2836201
                     
                  
                         
                     
                     
                        2836301
                     
                  
                         
                     
                     
                        2836401
                     
                  
                         
                     
                     
                        2836409
                     
                  
                         
                     
                     
                        2836500
                     
                  
                         
                     
                     
                        2836600
                     
                  
                         
                     
                     
                        2836700
                     
                  
                         
                     
                     
                        2836910
                     
                  
                         
                     
                     
                        2836920
                     
                  
                         
                     
                     
                        2836930
                     
                  
                         
                     
                     
                        2836990
                     
                  
                         
                     
                     
                        2837110
                     
                  
                         
                     
                     
                        2837190
                     
                  
                         
                     
                     
                        2837200
                     
                  
                         
                     
                     
                        2838000
                     
                  
                         
                     
                     
                        2839000
                     
                  
                         
                     
                     
                        2839190
                     
                  
                         
                     
                     
                        2839200
                     
                  
                         
                     
                     
                        2839900
                     
                  
                         
                     
                     
                        2840110
                     
                  
                         
                     
                     
                        2840190
                     
                  
                         
                     
                     
                        2840200
                     
                  
                         
                     
                     
                        2840300
                     
                  
                         
                     
                     
                        2841100
                     
                  
                         
                     
                     
                        2841200
                     
                  
                         
                     
                     
                        2841300
                     
                  
                         
                     
                     
                        2841400
                     
                  
                         
                     
                     
                        2841500
                     
                  
                         
                     
                     
                        2841600
                     
                  
                         
                     
                     
                        2841700
                     
                  
                         
                     
                     
                        2841800
                     
                  
                         
                     
                     
                        2841900
                     
                  
                         
                     
                     
                        2842100
                     
                  
                         
                     
                     
                        2842900
                     
                  
                         
                     
                     
                        2843100
                     
                  
                         
                     
                     
                        2843210
                     
                  
                         
                     
                     
                        2843290
                     
                  
                         
                     
                     
                        2843300
                     
                  
                         
                     
                     
                        2843900
                     
                  
                         
                     
                     
                        2844101
                     
                  
                         
                     
                     
                        2844109
                     
                  
                         
                     
                     
                        2844200
                     
                  
                         
                     
                     
                        2844300
                     
                  
                         
                     
                     
                        2844400
                     
                  
                         
                     
                     
                        2844500
                     
                  
                         
                     
                     
                        2845100
                     
                  
                         
                     
                     
                        2845900
                     
                  
                         
                     
                     
                        2846100
                     
                  
                         
                     
                     
                        2846900
                     
                  
                         
                     
                     
                        2847000
                     
                  
                         
                     
                     
                        2848100
                     
                  
                         
                     
                     
                        2848900
                     
                  
                         
                     
                     
                        2849100
                     
                  
                         
                     
                     
                        2849200
                     
                  
                         
                     
                     
                        2849900
                     
                  
                         
                     
                     
                        2850000
                     
                  
                         
                     
                     
                        2851000
                     
                  
                         
                     
                     
                        2901109
                     
                  
                         
                     
                     
                        2901210
                     
                  
                         
                     
                     
                        2901220
                     
                  
                         
                     
                     
                        2901230
                     
                  
                         
                     
                     
                        2901240
                     
                  
                         
                     
                     
                        2901290
                     
                  
                         
                     
                     
                        2901299
                     
                  
                         
                     
                     
                        2902110
                     
                  
                         
                     
                     
                        2902190
                     
                  
                         
                     
                     
                        2902300
                     
                  
                         
                     
                     
                        2902410
                     
                  
                         
                     
                     
                        2902420
                     
                  
                         
                     
                     
                        2902430
                     
                  
                         
                     
                     
                        2902440
                     
                  
                         
                     
                     
                        2902500
                     
                  
                         
                     
                     
                        2902600
                     
                  
                         
                     
                     
                        2902700
                     
                  
                         
                     
                     
                        2902900
                     
                  
                         
                     
                     
                        2902909
                     
                  
                         
                     
                     
                        2903110
                     
                  
                         
                     
                     
                        2903120
                     
                  
                         
                     
                     
                        2903130
                     
                  
                         
                     
                     
                        2903140
                     
                  
                         
                     
                     
                        2903150
                     
                  
                         
                     
                     
                        2903160
                     
                  
                         
                     
                     
                        2903190
                     
                  
                         
                     
                     
                        2903210
                     
                  
                         
                     
                     
                        2903220
                     
                  
                         
                     
                     
                        2903230
                     
                  
                         
                     
                     
                        2903290
                     
                  
                         
                     
                     
                        2903300
                     
                  
                         
                     
                     
                        2903400
                     
                  
                         
                     
                     
                        2903510
                     
                  
                         
                     
                     
                        2903590
                     
                  
                         
                     
                     
                        2903610
                     
                  
                         
                     
                     
                        2903620
                     
                  
                         
                     
                     
                        2903690
                     
                  
                         
                     
                     
                        2904100
                     
                  
                         
                     
                     
                        2904200
                     
                  
                         
                     
                     
                        2904201
                     
                  
                         
                     
                     
                        2904209
                     
                  
                         
                     
                     
                        2904900
                     
                  
                         
                     
                     
                        2905110
                     
                  
                         
                     
                     
                        2905120
                     
                  
                         
                     
                     
                        2905130
                     
                  
                         
                     
                     
                        2905140
                     
                  
                         
                     
                     
                        2905150
                     
                  
                         
                     
                     
                        2905160
                     
                  
                         
                     
                     
                        2905170
                     
                  
                         
                     
                     
                        2905190
                     
                  
                         
                     
                     
                        2905210
                     
                  
                         
                     
                     
                        2905220
                     
                  
                         
                     
                     
                        2905290
                     
                  
                         
                     
                     
                        2905310
                     
                  
                         
                     
                     
                        2905320
                     
                  
                         
                     
                     
                        2905390
                     
                  
                         
                     
                     
                        2905410
                     
                  
                         
                     
                     
                        2905420
                     
                  
                         
                     
                     
                        2905490
                     
                  
                         
                     
                     
                        2905500
                     
                  
                         
                     
                     
                        2906110
                     
                  
                         
                     
                     
                        2906120
                     
                  
                         
                     
                     
                        2906130
                     
                  
                         
                     
                     
                        2906140
                     
                  
                         
                     
                     
                        2906190
                     
                  
                         
                     
                     
                        2906210
                     
                  
                         
                     
                     
                        2906290
                     
                  
                         
                     
                     
                        2907110
                     
                  
                         
                     
                     
                        2907120
                     
                  
                         
                     
                     
                        2907130
                     
                  
                         
                     
                     
                        2907140
                     
                  
                         
                     
                     
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                        4001291
                     
                  
                         
                     
                     
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                        4002391
                     
                  
                         
                     
                     
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                        4016921
                     
                  
                         
                     
                     
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                        9007919
                     
                  
                         
                     
                     
                        9007921
                     
                  
                         
                     
                     
                        9010101
                     
                  
                         
                     
                     
                        9010109
                     
                  
                         
                     
                     
                        9010201
                     
                  
                         
                     
                     
                        9010209
                     
                  
                         
                     
                     
                        9010300
                     
                  
                         
                     
                     
                        9010900
                     
                  
                         
                     
                     
                        9011100
                     
                  
                         
                     
                     
                        9011200
                     
                  
                         
                     
                     
                        9011800
                     
                  
                         
                     
                     
                        9011900
                     
                  
                         
                     
                     
                        9012100
                     
                  
                         
                     
                     
                        9012900
                     
                  
                         
                     
                     
                        9013100
                     
                  
                         
                     
                     
                        9013200
                     
                  
                         
                     
                     
                        9013800
                     
                  
                         
                     
                     
                        9013900
                     
                  
                         
                     
                     
                        9014100
                     
                  
                         
                     
                     
                        9014200
                     
                  
                         
                     
                     
                        9014800
                     
                  
                         
                     
                     
                        9014900
                     
                  
                         
                     
                     
                        9015100
                     
                  
                         
                     
                     
                        9015200
                     
                  
                         
                     
                     
                        9015300
                     
                  
                         
                     
                     
                        9015400
                     
                  
                         
                     
                     
                        9015800
                     
                  
                         
                     
                     
                        9015900
                     
                  
                         
                     
                     
                        9016000
                     
                  
                         
                     
                     
                        9017100
                     
                  
                         
                     
                     
                        9017201
                     
                  
                         
                     
                     
                        9017209
                     
                  
                         
                     
                     
                        9017300
                     
                  
                         
                     
                     
                        9017800
                     
                  
                         
                     
                     
                        9017900
                     
                  
                         
                     
                     
                        9018110
                     
                  
                         
                     
                     
                        9018190
                     
                  
                         
                     
                     
                        9018200
                     
                  
                         
                     
                     
                        9018312
                     
                  
                         
                     
                     
                        9018319
                     
                  
                         
                     
                     
                        9018320
                     
                  
                         
                     
                     
                        9018390
                     
                  
                         
                     
                     
                        9018410
                     
                  
                         
                     
                     
                        9018490
                     
                  
                         
                     
                     
                        9018500
                     
                  
                         
                     
                     
                        9018900
                     
                  
                         
                     
                     
                        9019100
                     
                  
                         
                     
                     
                        9019200
                     
                  
                         
                     
                     
                        9020000
                     
                  
                         
                     
                     
                        9021110
                     
                  
                         
                     
                     
                        9021190
                     
                  
                         
                     
                     
                        9021210
                     
                  
                         
                     
                     
                        9021290
                     
                  
                         
                     
                     
                        9021300
                     
                  
                         
                     
                     
                        9021400
                     
                  
                         
                     
                     
                        9021900
                     
                  
                         
                     
                     
                        9022110
                     
                  
                         
                     
                     
                        9022190
                     
                  
                         
                     
                     
                        9022210
                     
                  
                         
                     
                     
                        9022290
                     
                  
                         
                     
                     
                        9022300
                     
                  
                         
                     
                     
                        9022900
                     
                  
                         
                     
                     
                        9023000
                     
                  
                         
                     
                     
                        9024100
                     
                  
                         
                     
                     
                        9024800
                     
                  
                         
                     
                     
                        9024900
                     
                  
                         
                     
                     
                        9025110
                     
                  
                         
                     
                     
                        9025190
                     
                  
                         
                     
                     
                        9025200
                     
                  
                         
                     
                     
                        9025800
                     
                  
                         
                     
                     
                        9025900
                     
                  
                         
                     
                     
                        9026100
                     
                  
                         
                     
                     
                        9026200
                     
                  
                         
                     
                     
                        9026800
                     
                  
                         
                     
                     
                        9026900
                     
                  
                         
                     
                     
                        9027100
                     
                  
                         
                     
                     
                        9027200
                     
                  
                         
                     
                     
                        9027300
                     
                  
                         
                     
                     
                        9027400
                     
                  
                         
                     
                     
                        9027500
                     
                  
                         
                     
                     
                        9027800
                     
                  
                         
                     
                     
                        9027900
                     
                  
                         
                     
                     
                        9028100
                     
                  
                         
                     
                     
                        9028309
                     
                  
                         
                     
                     
                        9028900
                     
                  
                         
                     
                     
                        9029100
                     
                  
                         
                     
                     
                        9029200
                     
                  
                         
                     
                     
                        9029900
                     
                  
                         
                     
                     
                        9030100
                     
                  
                         
                     
                     
                        9030200
                     
                  
                         
                     
                     
                        9030310
                     
                  
                         
                     
                     
                        9030390
                     
                  
                         
                     
                     
                        9030400
                     
                  
                         
                     
                     
                        9030810
                     
                  
                         
                     
                     
                        9030890
                     
                  
                         
                     
                     
                        9030900
                     
                  
                         
                     
                     
                        9031100
                     
                  
                         
                     
                     
                        9031200
                     
                  
                         
                     
                     
                        9031300
                     
                  
                         
                     
                     
                        9031400
                     
                  
                         
                     
                     
                        9031800
                     
                  
                         
                     
                     
                        9031900
                     
                  
                         
                     
                     
                        9032100
                     
                  
                         
                     
                     
                        9032200
                     
                  
                         
                     
                     
                        9032810
                     
                  
                         
                     
                     
                        9032890
                     
                  
                         
                     
                     
                        9032900
                     
                  
                         
                     
                     
                        9033000
                     
                  
                         
                     
                     
                        9106100
                     
                  
                         
                     
                     
                        9106200
                     
                  
                         
                     
                     
                        9106900
                     
                  
                         
                     
                     
                        9107000
                     
                  
                         
                     
                     
                        9108110
                     
                  
                         
                     
                     
                        9108120
                     
                  
                         
                     
                     
                        9108190
                     
                  
                         
                     
                     
                        9108200
                     
                  
                         
                     
                     
                        9108910
                     
                  
                         
                     
                     
                        9108990
                     
                  
                         
                     
                     
                        9110110
                     
                  
                         
                     
                     
                        9110120
                     
                  
                         
                     
                     
                        9110190
                     
                  
                         
                     
                     
                        9110900
                     
                  
                         
                     
                     
                        9114100
                     
                  
                         
                     
                     
                        9114200
                     
                  
                         
                     
                     
                        9114300
                     
                  
                         
                     
                     
                        9114400
                     
                  
                         
                     
                     
                        9114900
                     
                  
                         
                     
                     
                        9405101
                     
                  
                         
                     
                     
                        9405501
                     
                  
                         
                     
                     
                        9501000
                     
                  
                         
                     
                     
                        9502091
                     
                  
                         
                     
                     
                        9502109
                     
                  
                         
                     
                     
                        9502910
                     
                  
                         
                     
                     
                        9502990
                     
                  
                         
                     
                     
                        9503100
                     
                  
                         
                     
                     
                        9503200
                     
                  
                         
                     
                     
                        9503300
                     
                  
                         
                     
                     
                        9503410
                     
                  
                         
                     
                     
                        9503490
                     
                  
                         
                     
                     
                        9503500
                     
                  
                         
                     
                     
                        9503600
                     
                  
                         
                     
                     
                        9503700
                     
                  
                         
                     
                     
                        9503800
                     
                  
                         
                     
                     
                        9503900
                     
                  
                         
                     
                     
                        9504100
                     
                  
                         
                     
                     
                        9506110
                     
                  
                         
                     
                     
                        9506120
                     
                  
                         
                     
                     
                        9506190
                     
                  
                         
                     
                     
                        9506210
                     
                  
                         
                     
                     
                        9506290
                     
                  
                         
                     
                     
                        9506310
                     
                  
                         
                     
                     
                        9506320
                     
                  
                         
                     
                     
                        9506390
                     
                  
                         
                     
                     
                        9506510
                     
                  
                         
                     
                     
                        9506590
                     
                  
                         
                     
                     
                        9506610
                     
                  
                         
                     
                     
                        9506620
                     
                  
                         
                     
                     
                        9506690
                     
                  
                         
                     
                     
                        9506700
                     
                  
                         
                     
                     
                        9506910
                     
                  
                         
                     
                     
                        9506990
                     
                  
                         
                     
                     
                        9507100
                     
                  
                         
                     
                     
                        9507200
                     
                  
                         
                     
                     
                        9507300
                     
                  
                         
                     
                     
                        9507900
                     
                  
                         
                     
                     
                        9508000
                     
                  
                         
                     
                     
                        9603500
                     
                  
                         
                     
                     
                        9607200
                     
                  
                         
                     
                     
                        9608601
                     
                  
                         
                     
                     
                        9618000
                     
                  
                         
                     
                     
                        9705000
                     
                  
         
            ANNEX III
            Lists of industrial products originating in the Community to which are applicable, on importation into Egypt, the schedules for tariff dismantling referred to in Article 9(2)
            
                         
                     
                     
                        2501009
                     
                  
                         
                     
                     
                        2505101
                     
                  
                         
                     
                     
                        2505901
                     
                  
                         
                     
                     
                        2510100
                     
                  
                         
                     
                     
                        2510200
                     
                  
                         
                     
                     
                        2517419
                     
                  
                         
                     
                     
                        2517499
                     
                  
                         
                     
                     
                        2520100
                     
                  
                         
                     
                     
                        2520209
                     
                  
                         
                     
                     
                        2520900
                     
                  
                         
                     
                     
                        2523291
                     
                  
                         
                     
                     
                        2526100
                     
                  
                         
                     
                     
                        2526209
                     
                  
                         
                     
                     
                        2530300
                     
                  
                         
                     
                     
                        2705000
                     
                  
                         
                     
                     
                        2707100
                     
                  
                         
                     
                     
                        2707200
                     
                  
                         
                     
                     
                        2707500
                     
                  
                         
                     
                     
                        2707600
                     
                  
                         
                     
                     
                        2707910
                     
                  
                         
                     
                     
                        2707990
                     
                  
                         
                     
                     
                        2708100
                     
                  
                         
                     
                     
                        2708200
                     
                  
                         
                     
                     
                        2710003
                     
                  
                         
                     
                     
                        2710009
                     
                  
                         
                     
                     
                        2711131
                     
                  
                         
                     
                     
                        2803000
                     
                  
                         
                     
                     
                        2804100
                     
                  
                         
                     
                     
                        2804300
                     
                  
                         
                     
                     
                        2804400
                     
                  
                         
                     
                     
                        2806100
                     
                  
                         
                     
                     
                        2806200
                     
                  
                         
                     
                     
                        2809209
                     
                  
                         
                     
                     
                        2810009
                     
                  
                         
                     
                     
                        2811110
                     
                  
                         
                     
                     
                        2811190
                     
                  
                         
                     
                     
                        2811210
                     
                  
                         
                     
                     
                        2811220
                     
                  
                         
                     
                     
                        2811230
                     
                  
                         
                     
                     
                        2811290
                     
                  
                         
                     
                     
                        2815110
                     
                  
                         
                     
                     
                        2815120
                     
                  
                         
                     
                     
                        2824100
                     
                  
                         
                     
                     
                        2824200
                     
                  
                         
                     
                     
                        2824901
                     
                  
                         
                     
                     
                        2824909
                     
                  
                         
                     
                     
                        2828101
                     
                  
                         
                     
                     
                        2828102
                     
                  
                         
                     
                     
                        2828901
                     
                  
                         
                     
                     
                        2829191
                     
                  
                         
                     
                     
                        2833110
                     
                  
                         
                     
                     
                        2833190
                     
                  
                         
                     
                     
                        2836209
                     
                  
                         
                     
                     
                        2836309
                     
                  
                         
                     
                     
                        2901101
                     
                  
                         
                     
                     
                        2901291
                     
                  
                         
                     
                     
                        2902200
                     
                  
                         
                     
                     
                        2902901
                     
                  
                         
                     
                     
                        2912600
                     
                  
                         
                     
                     
                        3005101
                     
                  
                         
                     
                     
                        3005109
                     
                  
                         
                     
                     
                        3005901
                     
                  
                         
                     
                     
                        3005909
                     
                  
                         
                     
                     
                        3006101
                     
                  
                         
                     
                     
                        3006500
                     
                  
                         
                     
                     
                        3204110
                     
                  
                         
                     
                     
                        3204121
                     
                  
                         
                     
                     
                        3204129
                     
                  
                         
                     
                     
                        3204130
                     
                  
                         
                     
                     
                        3204141
                     
                  
                         
                     
                     
                        3204149
                     
                  
                         
                     
                     
                        3204150
                     
                  
                         
                     
                     
                        3204160
                     
                  
                         
                     
                     
                        3204170
                     
                  
                         
                     
                     
                        3204191
                     
                  
                         
                     
                     
                        3204199
                     
                  
                         
                     
                     
                        3204200
                     
                  
                         
                     
                     
                        3204900
                     
                  
                         
                     
                     
                        3206100
                     
                  
                         
                     
                     
                        3206200
                     
                  
                         
                     
                     
                        3206300
                     
                  
                         
                     
                     
                        3206410
                     
                  
                         
                     
                     
                        3206420
                     
                  
                         
                     
                     
                        3206430
                     
                  
                         
                     
                     
                        3206490
                     
                  
                         
                     
                     
                        3206500
                     
                  
                         
                     
                     
                        3207201
                     
                  
                         
                     
                     
                        3207209
                     
                  
                         
                     
                     
                        3207300
                     
                  
                         
                     
                     
                        3207400
                     
                  
                         
                     
                     
                        3208101
                     
                  
                         
                     
                     
                        3208201
                     
                  
                         
                     
                     
                        3208901
                     
                  
                         
                     
                     
                        3209101
                     
                  
                         
                     
                     
                        3209901
                     
                  
                         
                     
                     
                        3210001
                     
                  
                         
                     
                     
                        3210003
                     
                  
                         
                     
                     
                        3210004
                     
                  
                         
                     
                     
                        3211009
                     
                  
                         
                     
                     
                        3212901
                     
                  
                         
                     
                     
                        3212902
                     
                  
                         
                     
                     
                        3213100
                     
                  
                         
                     
                     
                        3213900
                     
                  
                         
                     
                     
                        3214109
                     
                  
                         
                     
                     
                        3215110
                     
                  
                         
                     
                     
                        3215191
                     
                  
                         
                     
                     
                        3215199
                     
                  
                         
                     
                     
                        3215900
                     
                  
                         
                     
                     
                        3401111
                     
                  
                         
                     
                     
                        3401201
                     
                  
                         
                     
                     
                        3402111
                     
                  
                         
                     
                     
                        3402121
                     
                  
                         
                     
                     
                        3402131
                     
                  
                         
                     
                     
                        3402191
                     
                  
                         
                     
                     
                        3402901
                     
                  
                         
                     
                     
                        3402909
                     
                  
                         
                     
                     
                        3403111
                     
                  
                         
                     
                     
                        3403191
                     
                  
                         
                     
                     
                        3403911
                     
                  
                         
                     
                     
                        3403991
                     
                  
                         
                     
                     
                        3404901
                     
                  
                         
                     
                     
                        3407009
                     
                  
                         
                     
                     
                        3506100
                     
                  
                         
                     
                     
                        3506910
                     
                  
                         
                     
                     
                        3506990
                     
                  
                         
                     
                     
                        3601000
                     
                  
                         
                     
                     
                        3602000
                     
                  
                         
                     
                     
                        3603000
                     
                  
                         
                     
                     
                        3604901
                     
                  
                         
                     
                     
                        3604909
                     
                  
                         
                     
                     
                        3606100
                     
                  
                         
                     
                     
                        3606900
                     
                  
                         
                     
                     
                        3701200
                     
                  
                         
                     
                     
                        3701301
                     
                  
                         
                     
                     
                        3701309
                     
                  
                         
                     
                     
                        3701910
                     
                  
                         
                     
                     
                        3701991
                     
                  
                         
                     
                     
                        3701999
                     
                  
                         
                     
                     
                        3702200
                     
                  
                         
                     
                     
                        3702310
                     
                  
                         
                     
                     
                        3702320
                     
                  
                         
                     
                     
                        3702390
                     
                  
                         
                     
                     
                        3702410
                     
                  
                         
                     
                     
                        3702420
                     
                  
                         
                     
                     
                        3702430
                     
                  
                         
                     
                     
                        3702440
                     
                  
                         
                     
                     
                        3702519
                     
                  
                         
                     
                     
                        3702529
                     
                  
                         
                     
                     
                        3702530
                     
                  
                         
                     
                     
                        3702540
                     
                  
                         
                     
                     
                        3702559
                     
                  
                         
                     
                     
                        3702569
                     
                  
                         
                     
                     
                        3702919
                     
                  
                         
                     
                     
                        3702929
                     
                  
                         
                     
                     
                        3702930
                     
                  
                         
                     
                     
                        3702949
                     
                  
                         
                     
                     
                        3702959
                     
                  
                         
                     
                     
                        3703109
                     
                  
                         
                     
                     
                        3703209
                     
                  
                         
                     
                     
                        3703909
                     
                  
                         
                     
                     
                        3704000
                     
                  
                         
                     
                     
                        3705100
                     
                  
                         
                     
                     
                        3705200
                     
                  
                         
                     
                     
                        3705900
                     
                  
                         
                     
                     
                        3706101
                     
                  
                         
                     
                     
                        3706901
                     
                  
                         
                     
                     
                        3707100
                     
                  
                         
                     
                     
                        3707900
                     
                  
                         
                     
                     
                        3801111
                     
                  
                         
                     
                     
                        3808101
                     
                  
                         
                     
                     
                        3808109
                     
                  
                         
                     
                     
                        3808201
                     
                  
                         
                     
                     
                        3808209
                     
                  
                         
                     
                     
                        3808301
                     
                  
                         
                     
                     
                        3808309
                     
                  
                         
                     
                     
                        3808401
                     
                  
                         
                     
                     
                        3808409
                     
                  
                         
                     
                     
                        3808901
                     
                  
                         
                     
                     
                        3808909
                     
                  
                         
                     
                     
                        3811110
                     
                  
                         
                     
                     
                        3811191
                     
                  
                         
                     
                     
                        3811211
                     
                  
                         
                     
                     
                        3811291
                     
                  
                         
                     
                     
                        3811901
                     
                  
                         
                     
                     
                        3904109
                     
                  
                         
                     
                     
                        3904210
                     
                  
                         
                     
                     
                        3904220
                     
                  
                         
                     
                     
                        3909401
                     
                  
                         
                     
                     
                        3916100
                     
                  
                         
                     
                     
                        3916200
                     
                  
                         
                     
                     
                        3916900
                     
                  
                         
                     
                     
                        3917211
                     
                  
                         
                     
                     
                        3917221
                     
                  
                         
                     
                     
                        3917231
                     
                  
                         
                     
                     
                        3917291
                     
                  
                         
                     
                     
                        3917311
                     
                  
                         
                     
                     
                        3917321
                     
                  
                         
                     
                     
                        3917391
                     
                  
                         
                     
                     
                        3919900
                     
                  
                         
                     
                     
                        3919901
                     
                  
                         
                     
                     
                        3919909
                     
                  
                         
                     
                     
                        3920109
                     
                  
                         
                     
                     
                        3920200
                     
                  
                         
                     
                     
                        3920300
                     
                  
                         
                     
                     
                        3920410
                     
                  
                         
                     
                     
                        3920420
                     
                  
                         
                     
                     
                        3920510
                     
                  
                         
                     
                     
                        3920590
                     
                  
                         
                     
                     
                        3920610
                     
                  
                         
                     
                     
                        3920620
                     
                  
                         
                     
                     
                        3920630
                     
                  
                         
                     
                     
                        3920690
                     
                  
                         
                     
                     
                        3920710
                     
                  
                         
                     
                     
                        3920720
                     
                  
                         
                     
                     
                        3920730
                     
                  
                         
                     
                     
                        3920790
                     
                  
                         
                     
                     
                        3920910
                     
                  
                         
                     
                     
                        3920920
                     
                  
                         
                     
                     
                        3920930
                     
                  
                         
                     
                     
                        3920940
                     
                  
                         
                     
                     
                        3920990
                     
                  
                         
                     
                     
                        3921110
                     
                  
                         
                     
                     
                        3921120
                     
                  
                         
                     
                     
                        3921130
                     
                  
                         
                     
                     
                        3921140
                     
                  
                         
                     
                     
                        3921190
                     
                  
                         
                     
                     
                        3921909
                     
                  
                         
                     
                     
                        3923101
                     
                  
                         
                     
                     
                        3923211
                     
                  
                         
                     
                     
                        3923302
                     
                  
                         
                     
                     
                        3926101
                     
                  
                         
                     
                     
                        3926102
                     
                  
                         
                     
                     
                        3926201
                     
                  
                         
                     
                     
                        3926901
                     
                  
                         
                     
                     
                        3926902
                     
                  
                         
                     
                     
                        3926904
                     
                  
                         
                     
                     
                        3926905
                     
                  
                         
                     
                     
                        3926906
                     
                  
                         
                     
                     
                        3926908
                     
                  
                         
                     
                     
                        4001292
                     
                  
                         
                     
                     
                        4001302
                     
                  
                         
                     
                     
                        4002199
                     
                  
                         
                     
                     
                        4002209
                     
                  
                         
                     
                     
                        4002319
                     
                  
                         
                     
                     
                        4002399
                     
                  
                         
                     
                     
                        4002499
                     
                  
                         
                     
                     
                        4002599
                     
                  
                         
                     
                     
                        4002609
                     
                  
                         
                     
                     
                        4002709
                     
                  
                         
                     
                     
                        4002809
                     
                  
                         
                     
                     
                        4002999
                     
                  
                         
                     
                     
                        4005100
                     
                  
                         
                     
                     
                        4005200
                     
                  
                         
                     
                     
                        4005910
                     
                  
                         
                     
                     
                        4005990
                     
                  
                         
                     
                     
                        4006100
                     
                  
                         
                     
                     
                        4006900
                     
                  
                         
                     
                     
                        4007000
                     
                  
                         
                     
                     
                        4008110
                     
                  
                         
                     
                     
                        4008190
                     
                  
                         
                     
                     
                        4008210
                     
                  
                         
                     
                     
                        4008290
                     
                  
                         
                     
                     
                        4009100
                     
                  
                         
                     
                     
                        4009200
                     
                  
                         
                     
                     
                        4009300
                     
                  
                         
                     
                     
                        4009400
                     
                  
                         
                     
                     
                        4009500
                     
                  
                         
                     
                     
                        4010100
                     
                  
                         
                     
                     
                        4010919
                     
                  
                         
                     
                     
                        4010999
                     
                  
                         
                     
                     
                        4011100
                     
                  
                         
                     
                     
                        4011200
                     
                  
                         
                     
                     
                        4011300
                     
                  
                         
                     
                     
                        4011400
                     
                  
                         
                     
                     
                        4011500
                     
                  
                         
                     
                     
                        4011910
                     
                  
                         
                     
                     
                        4011990
                     
                  
                         
                     
                     
                        4012100
                     
                  
                         
                     
                     
                        4012200
                     
                  
                         
                     
                     
                        4012900
                     
                  
                         
                     
                     
                        4013100
                     
                  
                         
                     
                     
                        4013200
                     
                  
                         
                     
                     
                        4013900
                     
                  
                         
                     
                     
                        4014900
                     
                  
                         
                     
                     
                        4016109
                     
                  
                         
                     
                     
                        4016910
                     
                  
                         
                     
                     
                        4016929
                     
                  
                         
                     
                     
                        4016930
                     
                  
                         
                     
                     
                        4016940
                     
                  
                         
                     
                     
                        4016950
                     
                  
                         
                     
                     
                        4016994
                     
                  
                         
                     
                     
                        4016999
                     
                  
                         
                     
                     
                        4017002
                     
                  
                         
                     
                     
                        4017009
                     
                  
                         
                     
                     
                        4103200
                     
                  
                         
                     
                     
                        4104109
                     
                  
                         
                     
                     
                        4104210
                     
                  
                         
                     
                     
                        4104220
                     
                  
                         
                     
                     
                        4104299
                     
                  
                         
                     
                     
                        4104310
                     
                  
                         
                     
                     
                        4104390
                     
                  
                         
                     
                     
                        4105110
                     
                  
                         
                     
                     
                        4105120
                     
                  
                         
                     
                     
                        4105199
                     
                  
                         
                     
                     
                        4105200
                     
                  
                         
                     
                     
                        4106110
                     
                  
                         
                     
                     
                        4106120
                     
                  
                         
                     
                     
                        4106199
                     
                  
                         
                     
                     
                        4106200
                     
                  
                         
                     
                     
                        4107101
                     
                  
                         
                     
                     
                        4107211
                     
                  
                         
                     
                     
                        4107291
                     
                  
                         
                     
                     
                        4107901
                     
                  
                         
                     
                     
                        4111000
                     
                  
                         
                     
                     
                        4203101
                     
                  
                         
                     
                     
                        4203210
                     
                  
                         
                     
                     
                        4203291
                     
                  
                         
                     
                     
                        4203301
                     
                  
                         
                     
                     
                        4203401
                     
                  
                         
                     
                     
                        4204000
                     
                  
                         
                     
                     
                        4206109
                     
                  
                         
                     
                     
                        4206900
                     
                  
                         
                     
                     
                        4405000
                     
                  
                         
                     
                     
                        4408109
                     
                  
                         
                     
                     
                        4408209
                     
                  
                         
                     
                     
                        4408909
                     
                  
                         
                     
                     
                        4409109
                     
                  
                         
                     
                     
                        4409209
                     
                  
                         
                     
                     
                        4411110
                     
                  
                         
                     
                     
                        4411210
                     
                  
                         
                     
                     
                        4411310
                     
                  
                         
                     
                     
                        4411910
                     
                  
                         
                     
                     
                        4502000
                     
                  
                         
                     
                     
                        4503900
                     
                  
                         
                     
                     
                        4504100
                     
                  
                         
                     
                     
                        4504900
                     
                  
                         
                     
                     
                        4802101
                     
                  
                         
                     
                     
                        4802109
                     
                  
                         
                     
                     
                        4802200
                     
                  
                         
                     
                     
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                        8205700
                     
                  
                         
                     
                     
                        8205800
                     
                  
                         
                     
                     
                        8205900
                     
                  
                         
                     
                     
                        8211940
                     
                  
                         
                     
                     
                        8212101
                     
                  
                         
                     
                     
                        8212109
                     
                  
                         
                     
                     
                        8212201
                     
                  
                         
                     
                     
                        8212202
                     
                  
                         
                     
                     
                        8212203
                     
                  
                         
                     
                     
                        8212900
                     
                  
                         
                     
                     
                        8213000
                     
                  
                         
                     
                     
                        8214100
                     
                  
                         
                     
                     
                        8214901
                     
                  
                         
                     
                     
                        8214902
                     
                  
                         
                     
                     
                        8214903
                     
                  
                         
                     
                     
                        8214909
                     
                  
                         
                     
                     
                        8301100
                     
                  
                         
                     
                     
                        8301200
                     
                  
                         
                     
                     
                        8301300
                     
                  
                         
                     
                     
                        8301409
                     
                  
                         
                     
                     
                        8301500
                     
                  
                         
                     
                     
                        8301600
                     
                  
                         
                     
                     
                        8301700
                     
                  
                         
                     
                     
                        8302100
                     
                  
                         
                     
                     
                        8302200
                     
                  
                         
                     
                     
                        8302300
                     
                  
                         
                     
                     
                        8302410
                     
                  
                         
                     
                     
                        8302420
                     
                  
                         
                     
                     
                        8302490
                     
                  
                         
                     
                     
                        8302500
                     
                  
                         
                     
                     
                        8302600
                     
                  
                         
                     
                     
                        8305100
                     
                  
                         
                     
                     
                        8305200
                     
                  
                         
                     
                     
                        8305900
                     
                  
                         
                     
                     
                        8306100
                     
                  
                         
                     
                     
                        8307100
                     
                  
                         
                     
                     
                        8307900
                     
                  
                         
                     
                     
                        8308100
                     
                  
                         
                     
                     
                        8308200
                     
                  
                         
                     
                     
                        8308909
                     
                  
                         
                     
                     
                        8309901
                     
                  
                         
                     
                     
                        8311109
                     
                  
                         
                     
                     
                        8311209
                     
                  
                         
                     
                     
                        8311309
                     
                  
                         
                     
                     
                        8311909
                     
                  
                         
                     
                     
                        8407339
                     
                  
                         
                     
                     
                        8407349
                     
                  
                         
                     
                     
                        8407900
                     
                  
                         
                     
                     
                        8408102
                     
                  
                         
                     
                     
                        8408103
                     
                  
                         
                     
                     
                        8408202
                     
                  
                         
                     
                     
                        8408203
                     
                  
                         
                     
                     
                        8408902
                     
                  
                         
                     
                     
                        8408903
                     
                  
                         
                     
                     
                        8409919
                     
                  
                         
                     
                     
                        8409999
                     
                  
                         
                     
                     
                        8413110
                     
                  
                         
                     
                     
                        8413190
                     
                  
                         
                     
                     
                        8413300
                     
                  
                         
                     
                     
                        8413830
                     
                  
                         
                     
                     
                        8413911
                     
                  
                         
                     
                     
                        8413913
                     
                  
                         
                     
                     
                        8414301
                     
                  
                         
                     
                     
                        8415901
                     
                  
                         
                     
                     
                        8418502
                     
                  
                         
                     
                     
                        8418619
                     
                  
                         
                     
                     
                        8418691
                     
                  
                         
                     
                     
                        8418699
                     
                  
                         
                     
                     
                        8418991
                     
                  
                         
                     
                     
                        8418999
                     
                  
                         
                     
                     
                        8421211
                     
                  
                         
                     
                     
                        8421230
                     
                  
                         
                     
                     
                        8421310
                     
                  
                         
                     
                     
                        8421910
                     
                  
                         
                     
                     
                        8421990
                     
                  
                         
                     
                     
                        8423109
                     
                  
                         
                     
                     
                        8423200
                     
                  
                         
                     
                     
                        8423300
                     
                  
                         
                     
                     
                        8423810
                     
                  
                         
                     
                     
                        8423820
                     
                  
                         
                     
                     
                        8423899
                     
                  
                         
                     
                     
                        8423901
                     
                  
                         
                     
                     
                        8423902
                     
                  
                         
                     
                     
                        8424100
                     
                  
                         
                     
                     
                        8428101
                     
                  
                         
                     
                     
                        8431201
                     
                  
                         
                     
                     
                        8431312
                     
                  
                         
                     
                     
                        8448310
                     
                  
                         
                     
                     
                        8448410
                     
                  
                         
                     
                     
                        8451300
                     
                  
                         
                     
                     
                        8452100
                     
                  
                         
                     
                     
                        8452901
                     
                  
                         
                     
                     
                        8469100
                     
                  
                         
                     
                     
                        8469210
                     
                  
                         
                     
                     
                        8469290
                     
                  
                         
                     
                     
                        8469310
                     
                  
                         
                     
                     
                        8469390
                     
                  
                         
                     
                     
                        8470100
                     
                  
                         
                     
                     
                        8470210
                     
                  
                         
                     
                     
                        8470290
                     
                  
                         
                     
                     
                        8470300
                     
                  
                         
                     
                     
                        8470400
                     
                  
                         
                     
                     
                        8470500
                     
                  
                         
                     
                     
                        8470900
                     
                  
                         
                     
                     
                        8472100
                     
                  
                         
                     
                     
                        8472200
                     
                  
                         
                     
                     
                        8472300
                     
                  
                         
                     
                     
                        8472900
                     
                  
                         
                     
                     
                        8473100
                     
                  
                         
                     
                     
                        8473210
                     
                  
                         
                     
                     
                        8473290
                     
                  
                         
                     
                     
                        8473400
                     
                  
                         
                     
                     
                        8474801
                     
                  
                         
                     
                     
                        8479301
                     
                  
                         
                     
                     
                        8481802
                     
                  
                         
                     
                     
                        8483100
                     
                  
                         
                     
                     
                        8483400
                     
                  
                         
                     
                     
                        8483500
                     
                  
                         
                     
                     
                        8483600
                     
                  
                         
                     
                     
                        8483900
                     
                  
                         
                     
                     
                        8484100
                     
                  
                         
                     
                     
                        8484900
                     
                  
                         
                     
                     
                        8485100
                     
                  
                         
                     
                     
                        8485900
                     
                  
                         
                     
                     
                        8501401
                     
                  
                         
                     
                     
                        8501511
                     
                  
                         
                     
                     
                        8501521
                     
                  
                         
                     
                     
                        8503002
                     
                  
                         
                     
                     
                        8504109
                     
                  
                         
                     
                     
                        8506119
                     
                  
                         
                     
                     
                        8506121
                     
                  
                         
                     
                     
                        8506129
                     
                  
                         
                     
                     
                        8506139
                     
                  
                         
                     
                     
                        8506199
                     
                  
                         
                     
                     
                        8506200
                     
                  
                         
                     
                     
                        8506909
                     
                  
                         
                     
                     
                        8507101
                     
                  
                         
                     
                     
                        8507201
                     
                  
                         
                     
                     
                        8507300
                     
                  
                         
                     
                     
                        8507801
                     
                  
                         
                     
                     
                        8507901
                     
                  
                         
                     
                     
                        8507909
                     
                  
                         
                     
                     
                        8510901
                     
                  
                         
                     
                     
                        8510902
                     
                  
                         
                     
                     
                        8511100
                     
                  
                         
                     
                     
                        8511200
                     
                  
                         
                     
                     
                        8511300
                     
                  
                         
                     
                     
                        8511400
                     
                  
                         
                     
                     
                        8511500
                     
                  
                         
                     
                     
                        8511800
                     
                  
                         
                     
                     
                        8511900
                     
                  
                         
                     
                     
                        8511909
                     
                  
                         
                     
                     
                        8512100
                     
                  
                         
                     
                     
                        8512200
                     
                  
                         
                     
                     
                        8512300
                     
                  
                         
                     
                     
                        8512400
                     
                  
                         
                     
                     
                        8512900
                     
                  
                         
                     
                     
                        8513109
                     
                  
                         
                     
                     
                        8513909
                     
                  
                         
                     
                     
                        8516291
                     
                  
                         
                     
                     
                        8516400
                     
                  
                         
                     
                     
                        8516901
                     
                  
                         
                     
                     
                        8516902
                     
                  
                         
                     
                     
                        8524211
                     
                  
                         
                     
                     
                        8524221
                     
                  
                         
                     
                     
                        8524231
                     
                  
                         
                     
                     
                        8524901
                     
                  
                         
                     
                     
                        8529101
                     
                  
                         
                     
                     
                        8531101
                     
                  
                         
                     
                     
                        8531801
                     
                  
                         
                     
                     
                        8531901
                     
                  
                         
                     
                     
                        8534000
                     
                  
                         
                     
                     
                        8535101
                     
                  
                         
                     
                     
                        8535211
                     
                  
                         
                     
                     
                        8535301
                     
                  
                         
                     
                     
                        8535900
                     
                  
                         
                     
                     
                        8536101
                     
                  
                         
                     
                     
                        8536209
                     
                  
                         
                     
                     
                        8536410
                     
                  
                         
                     
                     
                        8536490
                     
                  
                         
                     
                     
                        8536509
                     
                  
                         
                     
                     
                        8536619
                     
                  
                         
                     
                     
                        8536900
                     
                  
                         
                     
                     
                        8537101
                     
                  
                         
                     
                     
                        8537109
                     
                  
                         
                     
                     
                        8537209
                     
                  
                         
                     
                     
                        8539100
                     
                  
                         
                     
                     
                        8539210
                     
                  
                         
                     
                     
                        8539229
                     
                  
                         
                     
                     
                        8539299
                     
                  
                         
                     
                     
                        8539312
                     
                  
                         
                     
                     
                        8539319
                     
                  
                         
                     
                     
                        8539390
                     
                  
                         
                     
                     
                        8539400
                     
                  
                         
                     
                     
                        8539901
                     
                  
                         
                     
                     
                        8539909
                     
                  
                         
                     
                     
                        8544110
                     
                  
                         
                     
                     
                        8544190
                     
                  
                         
                     
                     
                        8544300
                     
                  
                         
                     
                     
                        8544419
                     
                  
                         
                     
                     
                        8544499
                     
                  
                         
                     
                     
                        8544519
                     
                  
                         
                     
                     
                        8544599
                     
                  
                         
                     
                     
                        8544609
                     
                  
                         
                     
                     
                        8546102
                     
                  
                         
                     
                     
                        8546209
                     
                  
                         
                     
                     
                        8546900
                     
                  
                         
                     
                     
                        8547109
                     
                  
                         
                     
                     
                        8547200
                     
                  
                         
                     
                     
                        8547900
                     
                  
                         
                     
                     
                        8548000
                     
                  
                         
                     
                     
                        8605000
                     
                  
                         
                     
                     
                        8606100
                     
                  
                         
                     
                     
                        8606200
                     
                  
                         
                     
                     
                        8606300
                     
                  
                         
                     
                     
                        8606910
                     
                  
                         
                     
                     
                        8606920
                     
                  
                         
                     
                     
                        8606990
                     
                  
                         
                     
                     
                        8609000
                     
                  
                         
                     
                     
                        8703101
                     
                  
                         
                     
                     
                        8705100
                     
                  
                         
                     
                     
                        8705200
                     
                  
                         
                     
                     
                        8705300
                     
                  
                         
                     
                     
                        8705400
                     
                  
                         
                     
                     
                        8705900
                     
                  
                         
                     
                     
                        8708100
                     
                  
                         
                     
                     
                        8708210
                     
                  
                         
                     
                     
                        8708299
                     
                  
                         
                     
                     
                        8708310
                     
                  
                         
                     
                     
                        8708390
                     
                  
                         
                     
                     
                        8708409
                     
                  
                         
                     
                     
                        8708509
                     
                  
                         
                     
                     
                        8708609
                     
                  
                         
                     
                     
                        8708709
                     
                  
                         
                     
                     
                        8708809
                     
                  
                         
                     
                     
                        8708919
                     
                  
                         
                     
                     
                        8708929
                     
                  
                         
                     
                     
                        8708939
                     
                  
                         
                     
                     
                        8708949
                     
                  
                         
                     
                     
                        8708999
                     
                  
                         
                     
                     
                        8711109
                     
                  
                         
                     
                     
                        8711209
                     
                  
                         
                     
                     
                        8711309
                     
                  
                         
                     
                     
                        8711409
                     
                  
                         
                     
                     
                        8711509
                     
                  
                         
                     
                     
                        8711909
                     
                  
                         
                     
                     
                        8712009
                     
                  
                         
                     
                     
                        8714110
                     
                  
                         
                     
                     
                        8714190
                     
                  
                         
                     
                     
                        8714910
                     
                  
                         
                     
                     
                        8714920
                     
                  
                         
                     
                     
                        8714930
                     
                  
                         
                     
                     
                        8714940
                     
                  
                         
                     
                     
                        8714950
                     
                  
                         
                     
                     
                        8714960
                     
                  
                         
                     
                     
                        8714999
                     
                  
                         
                     
                     
                        8715000
                     
                  
                         
                     
                     
                        8716900
                     
                  
                         
                     
                     
                        8901104
                     
                  
                         
                     
                     
                        8901109
                     
                  
                         
                     
                     
                        8901209
                     
                  
                         
                     
                     
                        8901309
                     
                  
                         
                     
                     
                        8901903
                     
                  
                         
                     
                     
                        8901909
                     
                  
                         
                     
                     
                        8902002
                     
                  
                         
                     
                     
                        8902009
                     
                  
                         
                     
                     
                        8903102
                     
                  
                         
                     
                     
                        8903912
                     
                  
                         
                     
                     
                        8903922
                     
                  
                         
                     
                     
                        8903992
                     
                  
                         
                     
                     
                        8906009
                     
                  
                         
                     
                     
                        9001200
                     
                  
                         
                     
                     
                        9001300
                     
                  
                         
                     
                     
                        9001401
                     
                  
                         
                     
                     
                        9001409
                     
                  
                         
                     
                     
                        9001501
                     
                  
                         
                     
                     
                        9001509
                     
                  
                         
                     
                     
                        9001900
                     
                  
                         
                     
                     
                        9002110
                     
                  
                         
                     
                     
                        9002190
                     
                  
                         
                     
                     
                        9002200
                     
                  
                         
                     
                     
                        9002909
                     
                  
                         
                     
                     
                        9006200
                     
                  
                         
                     
                     
                        9006309
                     
                  
                         
                     
                     
                        9006409
                     
                  
                         
                     
                     
                        9006519
                     
                  
                         
                     
                     
                        9006529
                     
                  
                         
                     
                     
                        9006539
                     
                  
                         
                     
                     
                        9006599
                     
                  
                         
                     
                     
                        9006610
                     
                  
                         
                     
                     
                        9006620
                     
                  
                         
                     
                     
                        9006690
                     
                  
                         
                     
                     
                        9006910
                     
                  
                         
                     
                     
                        9006990
                     
                  
                         
                     
                     
                        9007110
                     
                  
                         
                     
                     
                        9007210
                     
                  
                         
                     
                     
                        9007299
                     
                  
                         
                     
                     
                        9007911
                     
                  
                         
                     
                     
                        9007929
                     
                  
                         
                     
                     
                        9008100
                     
                  
                         
                     
                     
                        9008200
                     
                  
                         
                     
                     
                        9008300
                     
                  
                         
                     
                     
                        9008400
                     
                  
                         
                     
                     
                        9008900
                     
                  
                         
                     
                     
                        9009110
                     
                  
                         
                     
                     
                        9009120
                     
                  
                         
                     
                     
                        9009210
                     
                  
                         
                     
                     
                        9009220
                     
                  
                         
                     
                     
                        9009300
                     
                  
                         
                     
                     
                        9009900
                     
                  
                         
                     
                     
                        9028201
                     
                  
                         
                     
                     
                        9028209
                     
                  
                         
                     
                     
                        9028301
                     
                  
                         
                     
                     
                        9101119
                     
                  
                         
                     
                     
                        9101129
                     
                  
                         
                     
                     
                        9101199
                     
                  
                         
                     
                     
                        9101219
                     
                  
                         
                     
                     
                        9101299
                     
                  
                         
                     
                     
                        9101999
                     
                  
                         
                     
                     
                        9102110
                     
                  
                         
                     
                     
                        9102120
                     
                  
                         
                     
                     
                        9102190
                     
                  
                         
                     
                     
                        9102210
                     
                  
                         
                     
                     
                        9102290
                     
                  
                         
                     
                     
                        9102910
                     
                  
                         
                     
                     
                        9102990
                     
                  
                         
                     
                     
                        9103100
                     
                  
                         
                     
                     
                        9103900
                     
                  
                         
                     
                     
                        9104000
                     
                  
                         
                     
                     
                        9105110
                     
                  
                         
                     
                     
                        9105190
                     
                  
                         
                     
                     
                        9105210
                     
                  
                         
                     
                     
                        9105290
                     
                  
                         
                     
                     
                        9105910
                     
                  
                         
                     
                     
                        9105990
                     
                  
                         
                     
                     
                        9109110
                     
                  
                         
                     
                     
                        9109190
                     
                  
                         
                     
                     
                        9109900
                     
                  
                         
                     
                     
                        9111109
                     
                  
                         
                     
                     
                        9111200
                     
                  
                         
                     
                     
                        9111800
                     
                  
                         
                     
                     
                        9111909
                     
                  
                         
                     
                     
                        9112100
                     
                  
                         
                     
                     
                        9112800
                     
                  
                         
                     
                     
                        9112900
                     
                  
                         
                     
                     
                        9201100
                     
                  
                         
                     
                     
                        9201200
                     
                  
                         
                     
                     
                        9201900
                     
                  
                         
                     
                     
                        9202100
                     
                  
                         
                     
                     
                        9202900
                     
                  
                         
                     
                     
                        9203000
                     
                  
                         
                     
                     
                        9204100
                     
                  
                         
                     
                     
                        9204200
                     
                  
                         
                     
                     
                        9205100
                     
                  
                         
                     
                     
                        9205900
                     
                  
                         
                     
                     
                        9206000
                     
                  
                         
                     
                     
                        9207100
                     
                  
                         
                     
                     
                        9207900
                     
                  
                         
                     
                     
                        9209100
                     
                  
                         
                     
                     
                        9209200
                     
                  
                         
                     
                     
                        9209300
                     
                  
                         
                     
                     
                        9209910
                     
                  
                         
                     
                     
                        9209920
                     
                  
                         
                     
                     
                        9209930
                     
                  
                         
                     
                     
                        9209940
                     
                  
                         
                     
                     
                        9209990
                     
                  
                         
                     
                     
                        9302000
                     
                  
                         
                     
                     
                        9303100
                     
                  
                         
                     
                     
                        9303200
                     
                  
                         
                     
                     
                        9303300
                     
                  
                         
                     
                     
                        9303900
                     
                  
                         
                     
                     
                        9304000
                     
                  
                         
                     
                     
                        9305100
                     
                  
                         
                     
                     
                        9305210
                     
                  
                         
                     
                     
                        9305290
                     
                  
                         
                     
                     
                        9305901
                     
                  
                         
                     
                     
                        9305909
                     
                  
                         
                     
                     
                        9307000
                     
                  
                         
                     
                     
                        9401901
                     
                  
                         
                     
                     
                        9402100
                     
                  
                         
                     
                     
                        9402900
                     
                  
                         
                     
                     
                        9405102
                     
                  
                         
                     
                     
                        9504200
                     
                  
                         
                     
                     
                        9504909
                     
                  
                         
                     
                     
                        9506400
                     
                  
                         
                     
                     
                        9603210
                     
                  
                         
                     
                     
                        9603291
                     
                  
                         
                     
                     
                        9603301
                     
                  
                         
                     
                     
                        9603400
                     
                  
                         
                     
                     
                        9603902
                     
                  
                         
                     
                     
                        9604000
                     
                  
                         
                     
                     
                        9606100
                     
                  
                         
                     
                     
                        9608109
                     
                  
                         
                     
                     
                        9608200
                     
                  
                         
                     
                     
                        9608310
                     
                  
                         
                     
                     
                        9608399
                     
                  
                         
                     
                     
                        9608409
                     
                  
                         
                     
                     
                        9608609
                     
                  
                         
                     
                     
                        9608919
                     
                  
                         
                     
                     
                        9608999
                     
                  
                         
                     
                     
                        9609109
                     
                  
                         
                     
                     
                        9609200
                     
                  
                         
                     
                     
                        9609900
                     
                  
                         
                     
                     
                        9610000
                     
                  
                         
                     
                     
                        9611000
                     
                  
                         
                     
                     
                        9613801
                     
                  
                         
                     
                     
                        9613901
                     
                  
                         
                     
                     
                        9617000
                     
                  
                         
                     
                     
                        9706000
                     
                  
         
            ANNEX IV
            Lists of industrial products originating in the Community to which are applicable, on importation into Egypt, the schedules for tariff dismantling referred to in Article 9(3)
            
                         
                     
                     
                        2515110
                     
                  
                         
                     
                     
                        2515120
                     
                  
                         
                     
                     
                        2515200
                     
                  
                         
                     
                     
                        2516110
                     
                  
                         
                     
                     
                        2516120
                     
                  
                         
                     
                     
                        2516210
                     
                  
                         
                     
                     
                        2516220
                     
                  
                         
                     
                     
                        2516900
                     
                  
                         
                     
                     
                        2523100
                     
                  
                         
                     
                     
                        2523210
                     
                  
                         
                     
                     
                        2523292
                     
                  
                         
                     
                     
                        2523300
                     
                  
                         
                     
                     
                        2523900
                     
                  
                         
                     
                     
                        2704000
                     
                  
                         
                     
                     
                        2706000
                     
                  
                         
                     
                     
                        2707300
                     
                  
                         
                     
                     
                        2707400
                     
                  
                         
                     
                     
                        2801100
                     
                  
                         
                     
                     
                        2807000
                     
                  
                         
                     
                     
                        2808000
                     
                  
                         
                     
                     
                        2915219
                     
                  
                         
                     
                     
                        2939901
                     
                  
                         
                     
                     
                        2939902
                     
                  
                         
                     
                     
                        3003100
                     
                  
                         
                     
                     
                        3003200
                     
                  
                         
                     
                     
                        3003390
                     
                  
                         
                     
                     
                        3003400
                     
                  
                         
                     
                     
                        3003909
                     
                  
                         
                     
                     
                        3004100
                     
                  
                         
                     
                     
                        3004200
                     
                  
                         
                     
                     
                        3004320
                     
                  
                         
                     
                     
                        3004390
                     
                  
                         
                     
                     
                        3004400
                     
                  
                         
                     
                     
                        3004500
                     
                  
                         
                     
                     
                        3004909
                     
                  
                         
                     
                     
                        3102100
                     
                  
                         
                     
                     
                        3102290
                     
                  
                         
                     
                     
                        3102300
                     
                  
                         
                     
                     
                        3102400
                     
                  
                         
                     
                     
                        3102500
                     
                  
                         
                     
                     
                        3102600
                     
                  
                         
                     
                     
                        3102700
                     
                  
                         
                     
                     
                        3102800
                     
                  
                         
                     
                     
                        3102900
                     
                  
                         
                     
                     
                        3103100
                     
                  
                         
                     
                     
                        3103200
                     
                  
                         
                     
                     
                        3103900
                     
                  
                         
                     
                     
                        3207100
                     
                  
                         
                     
                     
                        3208109
                     
                  
                         
                     
                     
                        3208209
                     
                  
                         
                     
                     
                        3208909
                     
                  
                         
                     
                     
                        3209102
                     
                  
                         
                     
                     
                        3209902
                     
                  
                         
                     
                     
                        3210002
                     
                  
                         
                     
                     
                        3212909
                     
                  
                         
                     
                     
                        3214900
                     
                  
                         
                     
                     
                        3302109
                     
                  
                         
                     
                     
                        3302901
                     
                  
                         
                     
                     
                        3302909
                     
                  
                         
                     
                     
                        3303001
                     
                  
                         
                     
                     
                        3303009
                     
                  
                         
                     
                     
                        3304101
                     
                  
                         
                     
                     
                        3304109
                     
                  
                         
                     
                     
                        3304201
                     
                  
                         
                     
                     
                        3304209
                     
                  
                         
                     
                     
                        3304301
                     
                  
                         
                     
                     
                        3304309
                     
                  
                         
                     
                     
                        3304911
                     
                  
                         
                     
                     
                        3304919
                     
                  
                         
                     
                     
                        3304991
                     
                  
                         
                     
                     
                        3304999
                     
                  
                         
                     
                     
                        3305101
                     
                  
                         
                     
                     
                        3305109
                     
                  
                         
                     
                     
                        3305201
                     
                  
                         
                     
                     
                        3305209
                     
                  
                         
                     
                     
                        3305301
                     
                  
                         
                     
                     
                        3305309
                     
                  
                         
                     
                     
                        3305901
                     
                  
                         
                     
                     
                        3305909
                     
                  
                         
                     
                     
                        3306101
                     
                  
                         
                     
                     
                        3306109
                     
                  
                         
                     
                     
                        3306901
                     
                  
                         
                     
                     
                        3306909
                     
                  
                         
                     
                     
                        3307101
                     
                  
                         
                     
                     
                        3307109
                     
                  
                         
                     
                     
                        3307201
                     
                  
                         
                     
                     
                        3307209
                     
                  
                         
                     
                     
                        3307301
                     
                  
                         
                     
                     
                        3307309
                     
                  
                         
                     
                     
                        3307411
                     
                  
                         
                     
                     
                        3307419
                     
                  
                         
                     
                     
                        3307491
                     
                  
                         
                     
                     
                        3307499
                     
                  
                         
                     
                     
                        3307901
                     
                  
                         
                     
                     
                        3307909
                     
                  
                         
                     
                     
                        3401119
                     
                  
                         
                     
                     
                        3401190
                     
                  
                         
                     
                     
                        3401209
                     
                  
                         
                     
                     
                        3402200
                     
                  
                         
                     
                     
                        3405100
                     
                  
                         
                     
                     
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                        8716400
                     
                  
                         
                     
                     
                        8716800
                     
                  
                         
                     
                     
                        8903101
                     
                  
                         
                     
                     
                        8903911
                     
                  
                         
                     
                     
                        8903921
                     
                  
                         
                     
                     
                        8903991
                     
                  
                         
                     
                     
                        9002901
                     
                  
                         
                     
                     
                        9003110
                     
                  
                         
                     
                     
                        9003190
                     
                  
                         
                     
                     
                        9003900
                     
                  
                         
                     
                     
                        9004100
                     
                  
                         
                     
                     
                        9004900
                     
                  
                         
                     
                     
                        9005100
                     
                  
                         
                     
                     
                        9005809
                     
                  
                         
                     
                     
                        9005909
                     
                  
                         
                     
                     
                        9006301
                     
                  
                         
                     
                     
                        9006401
                     
                  
                         
                     
                     
                        9006511
                     
                  
                         
                     
                     
                        9006521
                     
                  
                         
                     
                     
                        9006531
                     
                  
                         
                     
                     
                        9006591
                     
                  
                         
                     
                     
                        9018311
                     
                  
                         
                     
                     
                        9101111
                     
                  
                         
                     
                     
                        9101121
                     
                  
                         
                     
                     
                        9101191
                     
                  
                         
                     
                     
                        9101211
                     
                  
                         
                     
                     
                        9101291
                     
                  
                         
                     
                     
                        9101911
                     
                  
                         
                     
                     
                        9101991
                     
                  
                         
                     
                     
                        9111100
                     
                  
                         
                     
                     
                        9111101
                     
                  
                         
                     
                     
                        9111901
                     
                  
                         
                     
                     
                        9113100
                     
                  
                         
                     
                     
                        9113200
                     
                  
                         
                     
                     
                        9113901
                     
                  
                         
                     
                     
                        9113902
                     
                  
                         
                     
                     
                        9113909
                     
                  
                         
                     
                     
                        9208100
                     
                  
                         
                     
                     
                        9208901
                     
                  
                         
                     
                     
                        9305902
                     
                  
                         
                     
                     
                        9305903
                     
                  
                         
                     
                     
                        9306100
                     
                  
                         
                     
                     
                        9306219
                     
                  
                         
                     
                     
                        9306299
                     
                  
                         
                     
                     
                        9306309
                     
                  
                         
                     
                     
                        9306909
                     
                  
                         
                     
                     
                        9401100
                     
                  
                         
                     
                     
                        9401200
                     
                  
                         
                     
                     
                        9401300
                     
                  
                         
                     
                     
                        9401400
                     
                  
                         
                     
                     
                        9401500
                     
                  
                         
                     
                     
                        9401610
                     
                  
                         
                     
                     
                        9401690
                     
                  
                         
                     
                     
                        9401710
                     
                  
                         
                     
                     
                        9401790
                     
                  
                         
                     
                     
                        9401800
                     
                  
                         
                     
                     
                        9401909
                     
                  
                         
                     
                     
                        9403100
                     
                  
                         
                     
                     
                        9403200
                     
                  
                         
                     
                     
                        9403300
                     
                  
                         
                     
                     
                        9403400
                     
                  
                         
                     
                     
                        9403500
                     
                  
                         
                     
                     
                        9403600
                     
                  
                         
                     
                     
                        9403700
                     
                  
                         
                     
                     
                        9403800
                     
                  
                         
                     
                     
                        9403900
                     
                  
                         
                     
                     
                        9404100
                     
                  
                         
                     
                     
                        9404210
                     
                  
                         
                     
                     
                        9404290
                     
                  
                         
                     
                     
                        9404900
                     
                  
                         
                     
                     
                        9405109
                     
                  
                         
                     
                     
                        9405200
                     
                  
                         
                     
                     
                        9405300
                     
                  
                         
                     
                     
                        9405400
                     
                  
                         
                     
                     
                        9405509
                     
                  
                         
                     
                     
                        9405600
                     
                  
                         
                     
                     
                        9405910
                     
                  
                         
                     
                     
                        9405920
                     
                  
                         
                     
                     
                        9405990
                     
                  
                         
                     
                     
                        9406001
                     
                  
                         
                     
                     
                        9406002
                     
                  
                         
                     
                     
                        9406009
                     
                  
                         
                     
                     
                        9502101
                     
                  
                         
                     
                     
                        9504300
                     
                  
                         
                     
                     
                        9504400
                     
                  
                         
                     
                     
                        9504901
                     
                  
                         
                     
                     
                        9505100
                     
                  
                         
                     
                     
                        9505900
                     
                  
                         
                     
                     
                        9601100
                     
                  
                         
                     
                     
                        9601900
                     
                  
                         
                     
                     
                        9602001
                     
                  
                         
                     
                     
                        9602009
                     
                  
                         
                     
                     
                        9603101
                     
                  
                         
                     
                     
                        9603102
                     
                  
                         
                     
                     
                        9603299
                     
                  
                         
                     
                     
                        9603309
                     
                  
                         
                     
                     
                        9603901
                     
                  
                         
                     
                     
                        9603903
                     
                  
                         
                     
                     
                        9603909
                     
                  
                         
                     
                     
                        9605000
                     
                  
                         
                     
                     
                        9606210
                     
                  
                         
                     
                     
                        9606220
                     
                  
                         
                     
                     
                        9606290
                     
                  
                         
                     
                     
                        9606300
                     
                  
                         
                     
                     
                        9607110
                     
                  
                         
                     
                     
                        9607190
                     
                  
                         
                     
                     
                        9608101
                     
                  
                         
                     
                     
                        9608102
                     
                  
                         
                     
                     
                        9608391
                     
                  
                         
                     
                     
                        9608401
                     
                  
                         
                     
                     
                        9608501
                     
                  
                         
                     
                     
                        9608509
                     
                  
                         
                     
                     
                        9608911
                     
                  
                         
                     
                     
                        9608991
                     
                  
                         
                     
                     
                        9609101
                     
                  
                         
                     
                     
                        9612100
                     
                  
                         
                     
                     
                        9612200
                     
                  
                         
                     
                     
                        9613100
                     
                  
                         
                     
                     
                        9613200
                     
                  
                         
                     
                     
                        9613300
                     
                  
                         
                     
                     
                        9613809
                     
                  
                         
                     
                     
                        9613909
                     
                  
                         
                     
                     
                        9614100
                     
                  
                         
                     
                     
                        9614200
                     
                  
                         
                     
                     
                        9614900
                     
                  
                         
                     
                     
                        9615110
                     
                  
                         
                     
                     
                        9615190
                     
                  
                         
                     
                     
                        9615900
                     
                  
                         
                     
                     
                        9616100
                     
                  
                         
                     
                     
                        9616200
                     
                  
                         
                     
                     
                        9701100
                     
                  
                         
                     
                     
                        9701900
                     
                  
                         
                     
                     
                        9702000
                     
                  
                         
                     
                     
                        9703000
                     
                  
                         
                     
                     
                        9704000
                     
                  
         
            ANNEX V
            List of industrial products originating in the Community referred to in Article 9(4)
            
                         
                     
                     
                        8703 10 30
                     
                  
                         
                     
                     
                        8703 10 90
                     
                  
                         
                     
                     
                        8703 22 90
                     
                  
                         
                     
                     
                        8703 23 10
                     
                  
                         
                     
                     
                        8703 23 20
                     
                  
                         
                     
                     
                        8703 23 90
                     
                  
                         
                     
                     
                        8703 24 00
                     
                  
                         
                     
                     
                        8703 31 90
                     
                  
                         
                     
                     
                        8703 32 20
                     
                  
                         
                     
                     
                        8703 32 90
                     
                  
                         
                     
                     
                        8703 33 00
                     
                  
                         
                     
                     
                        8703 90 00
                     
                  
                         
                     
                     
                        8716 10 00
                     
                  
         
            ANNEX VI
            Intellectual property rights referred to in Article 37
            
                        1.
                     
                     
                        By the end of the fourth year after the entry into force of the Agreement, Egypt shall accede to the following multilateral conventions on intellectual property rights:
                        
                                    —
                                 
                                 
                                    the Convention for the Protection of Performers, Producers of Phonograms and Broadcasting Organisations (Rome, 1961),
                                 
                              
                                    —
                                 
                                 
                                    Budapest Treaty on the International Recognition of the Deposit of Micro-organisms for the Purposes of Patent Procedure (1977, amended 1980),
                                 
                              
                                    —
                                 
                                 
                                    the Patent Cooperation Treaty (Washington 1970, amended in 1979 and modified in 1984),
                                 
                              
                                    —
                                 
                                 
                                    the International Convention for Protection of New Varieties of Plants (UPOV) (Geneva Act 1991),
                                 
                              
                                    —
                                 
                                 
                                    Nice Agreement concerning the international Classification of Goods and Services for the Purpose of the Registration of Marks (Geneva Act 1977and amended in 1979),
                                 
                              
                                    —
                                 
                                 
                                    Protocol relating to the Madrid Agreement concerning the international registration of Marks (Madrid 1989).
                                 
                              
                  
                        2.
                     
                     
                        The Parties confirm the importance they attach to the obligations arising from the following multilateral conventions:
                        
                                    —
                                 
                                 
                                    the World Trade Organisation Agreement on Trade Related Aspects of Intellectual Property Rights (Marrakech, April 15, 1994), taking into consideration the transitional period provided for developing countries in Article 65 of that Agreement,
                                 
                              
                                    —
                                 
                                 
                                    the Paris Convention for the protection of industrial property (Stockholm Act 1967 amended in 1979),
                                 
                              
                                    —
                                 
                                 
                                    Berne Convention for the protection of literary and artistic works (Paris Act 1971),
                                 
                              
                                    —
                                 
                                 
                                    Madrid Agreement concerning the International Registration of Marks (Stockholm Act 1967 amended in 1979).
                                 
                              
                  
                        3.
                     
                     
                        The Association Council may decide that paragraph 1 shall apply to other multilateral conventions in this field.
                     
                  
         
            
               PROTOCOL 1
            concerning the arrangements applicable to imports into the Community of agricultural products originating in Egypt
            
                        1.
                     
                     
                        The products listed in the Annex, originating in Egypt, shall be admitted for importation into the Community, according to the conditions contained hereafter and in the Annex.
                     
                  
                        2.
                     
                     
                        
                                    (a)
                                 
                                 
                                    Customs duties shall be either eliminated or reduced as indicated in column ‘A’;
                                 
                              
                                    (b)
                                 
                                 
                                    for certain products, for which the Common Customs Tariff provides for the application of an ad valorem duty and a specific duty, the rates of reduction, indicated in columns ‘A’ and ‘C’, shall apply only to the ad valorem duty.
                                 
                              
                  
                        3.
                     
                     
                        For certain products, customs duties shall be eliminated within the limit of the tariff quotas listed in column ‘B’.
                        For the quantities imported in excess of the quotas, the common customs duties shall, according to the product concerned, be applied in full or reduced, as indicated in column ‘C’.
                        For the first year of application, the volumes of tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before the date of entry into force of this Agreement.
                     
                  
                        4.
                     
                     
                        For the products for which the specific provisions in column ‘D’ refer to this paragraph, the tariff quota volumes listed in column ‘B’ shall be increased annually by 3 % of the volume of the previous year; the first increase taking place one year after the entry into force of this Agreement.
                     
                  
                        5.
                     
                     
                        From 1 December to 31 May, for sweet oranges, fresh, falling within CN codes ex 0805 10 10, ex 0805 10 30 and ex 0805 10 50, within the limit of the tariff quota of 34 000 tonnes applicable for the concession on the ad valorem customs duties, the agreed entry price between the European Community and Egypt, from which the specific duty provided in the Community's list of concessions to the WTO is reduced to zero, is:
                        
                                    —
                                 
                                 
                                    EUR 266/tonne, from 1 December 1999 to 31 May 2000,
                                 
                              
                                    —
                                 
                                 
                                    EUR 264/tonne, for every period thereafter, from 1 December to 31 May.
                                 
                              If the entry price for a consignment is 2, 4, 6 or 8 % lower than the agreed entry price, the specific customs duty shall be equal respectively to 2, 4, 6 or 8 % of this agreed entry price. If the entry price of a consignment is less than 92 % of the agreed entry price, the specific customs duty bound within the WTO shall apply.
                     
                  
               ANNEX TO PROTOCOL 1
               
                            
                        
                        
                            
                        
                        
                           A
                        
                        
                           B
                        
                        
                           C
                        
                        
                           D
                        
                     
                           CN code
                        
                        
                           Description
                        
                        
                           Reduction of the MFN customs duty (1)
                           
                        
                        
                           Tariff quota
                        
                        
                           Reduction of the customs duty beyond the tariff quota (1)
                           
                        
                        
                           Specific provisions
                        
                     
                            
                        
                        
                            
                        
                        
                           (%)
                        
                        
                           (tons)
                        
                        
                           (%)
                        
                        
                            
                        
                     
                           0601
                        
                        
                           Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           0602
                        
                        
                           Other live plants (including their roots), cuttings and slips; mushroom spawn
                        
                        
                           100
                        
                        
                           2 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0603 10
                        
                        
                           Fresh cut flowers and flower buds, of a kind suitable for bouquets or for ornamental purposes, from 1 October to 15 April
                        
                        
                           100
                        
                        
                           3 000 of which 1 000 of flowers falling within CN codes 0603 10 29 and 0603 10 69
                        
                        
                           -
                        
                        
                           Subject to compliance with the conditions agreed upon by exchange of letters
                        
                     
                           0604 99
                        
                        
                           Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, dried, dyed, bleached, impregnated or otherwise prepared
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0701 90 51
                        
                        
                           New potatoes, fresh or chilled, from 1 January to 31 March
                        
                        
                           100
                        
                        
                           year 1: 130 000
                           year 2: 190 000 year 3 and following
                           years: 250 000
                        
                        
                           60
                        
                        
                            
                        
                     
                           ex 0702 00
                        
                        
                           Tomatoes, fresh or chilled, from 1 November to 31 March
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           ex 0703 10
                        
                        
                           Onions and shallots, fresh or chilled, from 1 February to 15 June
                        
                        
                           100
                        
                        
                           15 000
                        
                        
                           60
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0703 20 00
                        
                        
                           Garlic, fresh or chilled, from 1 February to 15 June
                        
                        
                           100
                        
                        
                           3 000
                        
                        
                           50
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0704
                        
                        
                           Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled, from 1 November to 15 April
                        
                        
                           100
                        
                        
                           1 500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0705 11
                        
                        
                           Cabbage lettuce (head lettuce), from 1 November to 31 March
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0706 10 00
                        
                        
                           Carrots and turnips, fresh or chilled, from 1 January to 30 April
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0707 00
                        
                        
                           Cucumbers and gherkins, fresh or chilled, from 1 January to end February
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0708
                        
                        
                           Leguminous vegetables, shelled or unshelled, fresh or chilled, from 1 November to 30 April
                        
                        
                           100
                        
                        
                           year 1: 15 000
                           year 2: 17 500
                           year 3 and following years: 20 000
                        
                        
                           -
                        
                        
                            
                        
                     
                           ex 0709
                        
                        
                           Other vegetables, fresh or chilled:
                           
                                       —
                                    
                                    
                                       asparagus from 1 October to end February
                                    
                                 
                                       —
                                    
                                    
                                       sweet peppers from 1 November to 30 April
                                    
                                 
                                       —
                                    
                                    
                                       other vegetables from 1 November to end February
                                    
                                 
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           ex 0710
                           ex 0711
                        
                        
                           Frozen and provisionally preserved vegetables, excluding sweet corn of subheadings 0710 40 00 and 0711 90 30 and excluding mushrooms of the type Agaricus of subheadings 0710 80 61 and 0711 90 40
                        
                        
                           100
                        
                        
                           year 1: 1 000
                           year 2: 2 000
                           year 3 and following years: 3 000
                        
                        
                           -
                        
                        
                            
                        
                     
                           0712
                        
                        
                           Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared
                        
                        
                           100
                        
                        
                           16 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0713
                        
                        
                           Dried leguminous vegetables, shelled, whether or not skinned or split, excluding products for sowing of subheadings 0713 10 10, 0713 33 10 and 0713 90 10
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           0714 20
                        
                        
                           Sweet potatoes, fresh, chilled, frozen or dried
                        
                        
                           100
                        
                        
                           3 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           0804 10 00
                        
                        
                           Dates, fresh or dried
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           0804 50 00
                        
                        
                           Guavas, mangoes and mangosteens, fresh or dried
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           0805 10
                        
                        
                           Oranges, fresh or dried
                        
                        
                           100
                        
                        
                           year 1: 50 000 (2)
                           
                           year 2: 55 000 (2)
                           
                           year 3 and following years: 60 000 (2)
                           
                        
                        
                           60
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 5
                        
                     
                           0805 20
                        
                        
                           Mandarins (including tangerines and satsumas), clementines, wilkings and similar citrus hybrids, fresh or dried
                        
                        
                           100
                        
                        
                           -
                        
                        
                            
                        
                        
                            
                        
                     
                           0805 30
                        
                        
                           Lemons and limes, fresh or dried
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           0805 40
                        
                        
                           Grapefruit, fresh or dried
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           exex 0806 10
                        
                        
                           Grapes, fresh, from 1 February to 14 July
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           ex ex 0807 11 00
                        
                        
                           Watermelons, fresh, from 1 February to 15 June
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           0807 19 00
                        
                        
                           Other melons, fresh, from 15 October to 31 May
                        
                        
                           100
                        
                        
                           1 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           0808 20
                        
                        
                           Pears and quinces, fresh
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0809 30
                        
                        
                           Peaches, including nectarines, fresh, from 15 March to 31 May
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0809 40
                        
                        
                           Plums and sloes, fresh, from 15 April to 31 May
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           ex 0810 10
                        
                        
                           Strawberries, fresh, from 1 October to 31 March
                        
                        
                           100
                        
                        
                           year 1: 500
                           year 2: 1 000
                           year 3 and following years: 1 500
                        
                        
                           -
                        
                        
                            
                        
                     
                           0810 90 85
                        
                        
                           Other fruit, fresh
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           0811
                           0812
                        
                        
                           Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter, or provisionally preserved, but unsuitable in that state for immediate consumption
                        
                        
                           100
                        
                        
                           year 1: 1 000
                           year 2: 2 000
                           year 3 and following years: 3 000
                        
                        
                           -
                        
                        
                            
                        
                     
                           0904
                        
                        
                           Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta
                           
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           0909
                        
                        
                           Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           0910
                        
                        
                           Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           1006
                        
                        
                           Rice
                        
                        
                           25
                        
                        
                           32 000
                        
                        
                           -
                        
                        
                            
                        
                     
                           1202
                        
                        
                           Ground nuts
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           ex 1209
                        
                        
                           Seeds, fruit and spores, of a kind used for sowing, excluding beet seeds of subheadings 1209 11 00 and 1209 19 00
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           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
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           1212
                        
                        
                           Locust beans, seaweeds and other algae, sugar beet and sugar cane; fruit stones and kernels and other vegetable products of a kind used primarily for human consumption, not elsewhere specified or included
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           1515 50 11
                        
                        
                           Sesame oil, crude, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (3)
                           
                        
                        
                           100
                        
                        
                           1 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           1515 90
                        
                        
                           Other fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified
                        
                        
                           100
                        
                        
                           500
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           1703
                        
                        
                           Molasses resulting from the extraction or refining of sugar
                        
                        
                           100
                        
                        
                           350 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           2001 90 10
                        
                        
                           Mango chutney
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           2007
                        
                        
                           Jams, fruit jellies, marmalades, fruit or nut purée and pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
                        
                        
                           100
                        
                        
                           1 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           2008 11
                        
                        
                           Ground-nuts
                        
                        
                           100
                        
                        
                           3 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           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
                        
                        
                           100
                        
                        
                           1 000
                        
                        
                           -
                        
                        
                           Subject to specific provisions in Protocol 1 paragraph 4
                        
                     
                           2302
                        
                        
                           Bran, sharps and other residues derived from the sifting, milling or other working of cereals or of leguminous plants
                        
                        
                           60
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                           5301
                        
                        
                           Flax
                        
                        
                           100
                        
                        
                           -
                        
                        
                           -
                        
                        
                            
                        
                     
                  (1)  Duty reduction only applies to ad valorem customs duties.
               
                  (2)  Tariff quota applicable from 1 July to 30 June. Of this volume 34 000 tons for sweet oranges, fresh, falling within CN codes ex 0805 10 10, ex 0805 10 30 and ex 0805 10 50, during the period from 1 December to 31 May.
               
                  (3)  Entry under this subheading is subject to conditions laid down in the relevant Community provisions.
            
         
         
            
               PROTOCOL 2
            Concerning the arrangements applicable to imports into Egypt of agricultural products originating in the Community
            
                        1.
                     
                     
                        The products listed in the Annex originating in the Community shall be admitted for importation into Egypt according to the conditions contained hereafter and in the Annex.
                     
                  
                        2.
                     
                     
                        Import duties on imports shall be either eliminated or reduced to the level indicated in column ‘A’.
                     
                  
                        3.
                     
                     
                        For certain products, the duties shall be eliminated or reduced within the limit of a tariff quota listed in column ‘B’.
                     
                  
               ANNEX TO PROTOCOL 2
               
                            
                        
                        
                            
                        
                        
                           A
                        
                        
                           B
                        
                     
                           Egyptian code
                        
                        
                           Description
                        
                        
                           Duty reduction (%)
                        
                        
                           Tariff quota (in tons)
                        
                     
                           Live bovine animal
                        
                     
                           0102 10
                        
                        
                           
                                       –
                                    
                                    
                                       pure-bred breeding animals
                                    
                                 
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           0102 90
                        
                        
                           
                                       –
                                    
                                    
                                       other
                                    
                                 
                        
                           50
                        
                        
                           10 000
                        
                     
                           0202 30
                        
                        
                           Meat of bovine animals, frozen, boneless
                        
                        
                           50
                        
                        
                           25 000
                        
                     
                           Milk
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       in powder, granules or other solid forms, of a fat content by weight not exceeding 1,5 %
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0402 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       for infants
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0402 10 91
                        
                        
                           
                                       – –
                                    
                                    
                                       other than for infants, in packages of a weight not less than 20 kg
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       in powder, granules or other solid forms, of a fat content by weight exceeding 1,5 %
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       not containing added sugar or other sweetening matter
                                    
                                 
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           0402 21 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       for infants, ‘half fat’
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0402 21 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       other, in packages of a weight not less than 20 kg
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       containing added sugar or other sweetening matter
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0402 29 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       for infants, ‘half fat’
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0402 29 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       other, in packages of a weight not less than 20 kg
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           Cream
                        
                     
                           0402 21 20
                        
                        
                           
                                       –
                                    
                                    
                                       not containing added sugar or other sweetening matter
                                    
                                 
                        
                           25
                        
                        
                           500
                        
                     
                           0402 29 20
                        
                        
                           
                                       –
                                    
                                    
                                       containing added sugar or other sweetening matter
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0405 00 90
                        
                        
                           Butter and other fats and oils derived from milk, in packages of a weight not less than 20 kg
                        
                        
                           25
                        
                        
                           5 000
                        
                     
                           Cheese and curd
                        
                     
                           0406 10 90
                        
                        
                           
                                       –
                                    
                                    
                                       fresh (unripened or uncured) cheese, including whey cheese, and curd, in packages of a weight over 20 kg
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0406 20 90
                        
                        
                           
                                       –
                                    
                                    
                                       grated or powdered cheese of all kinds, in packages of a weight over 20 kg
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0406 30 90
                        
                        
                           
                                       –
                                    
                                    
                                       processed cheese not grated or powdered, in packages of a weight over 20 kg
                                    
                                 
                        
                           50
                        
                        
                           2 000
                        
                     
                           0406 40 90
                        
                        
                           
                                       –
                                    
                                    
                                       blue veined cheese, in packages of a weight over 20 kg
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0406 90 90
                        
                        
                           
                                       –
                                    
                                    
                                       other cheese, in packages of a weight over 20 kg, excluding white cheese of cow's milk in brine
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           0601
                        
                        
                           Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           0602
                        
                        
                           Live plants (including their roots), cuttings and slips; mushroom spawn
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           0701 10 00
                        
                        
                           Seed potatoes
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           ex 0713
                        
                        
                           Dried leguminous vegetables, shelled, whether or not skinned or split, excluding leguminous vegetables of headings 0713 20 00 (chickpeas) and 0713 90 00 (other)
                        
                        
                           100
                        
                        
                           3 000
                        
                     
                           0802
                        
                        
                           Other nuts, fresh or dried, whether or not shelled or peeled
                        
                        
                           50
                        
                        
                           300
                        
                     
                           0808 10 00
                        
                        
                           Apples, fresh, from 1 January to 29 February
                        
                        
                           25
                        
                        
                           500
                        
                     
                           0809 20 00
                        
                        
                           Cherries, fresh
                        
                        
                           25
                        
                        
                           500
                        
                     
                           0812 10 00
                        
                        
                           Cherries, provisionally preserved but unsuitable in that state for immediate consumption
                        
                        
                           30
                        
                        
                           500
                        
                     
                           1201
                        
                        
                           Soya beans, whether or not broken
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           1204
                        
                        
                           Linseed, whether or not broken
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           1206
                        
                        
                           Sunflower seeds, whether or not broken
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           1207 10
                        
                        
                           Palm nuts and kernels, whether or not broken
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           1207 30
                        
                        
                           Castor oil seeds, whether or not broken
                        
                        
                           50
                        
                        
                           Unlimited
                        
                     
                           1207 40
                        
                        
                           Sesamum seeds, whether or not broken
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           1207 50
                        
                        
                           Mustard seeds, whether or not broken
                        
                        
                           50
                        
                        
                           Unlimited
                        
                     
                           1207 92
                        
                        
                           Shea nuts (karite nuts), whether or not broken
                        
                        
                           50
                        
                        
                           Unlimited
                        
                     
                           1207 99
                        
                        
                           Other oil seeds and oleaginous fruits, whether or not broken
                        
                        
                           50
                        
                        
                           Unlimited
                        
                     
                           1209
                        
                        
                           Seeds, fruits and spores of a kind used for sowing
                        
                        
                           100
                        
                        
                           Unlimited
                        
                     
                           Soya-bean oil and its fractions
                        
                     
                           1507 10 90
                        
                        
                           
                                       –
                                    
                                    
                                       crude oil, other than put up for retail sale
                                    
                                 
                        
                           100
                        
                        
                           15 000
                        
                     
                           1507 90 91
                        
                        
                           
                                       –
                                    
                                    
                                       purified (semi-refined), other than put up for retail sale
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           Sunflower-seed oil
                        
                     
                           1512 11 91
                        
                        
                           
                                       –
                                    
                                    
                                       crude oil, other than put up for retail sale
                                    
                                 
                        
                           100
                        
                        
                           15 000
                        
                     
                           1512 19 91
                        
                        
                           
                                       –
                                    
                                    
                                       purified (semi-refined), other than put up for retail sale
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                           2002 90 90
                        
                        
                           Tomatoes prepared or preserved otherwise than by vinegar or acetic acid, other than tomatoes whole or in pieces, of a weight over 5 kg net
                        
                        
                           50
                        
                        
                           500
                        
                     
                           2003
                        
                        
                           Mushrooms and truffles prepared or preserved otherwise than by vinegar or acetic acid
                        
                        
                           50
                        
                        
                           100
                        
                     
                           2301 20 00
                        
                        
                           Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates
                        
                        
                           100
                        
                        
                           10 000
                        
                     
                           2309
                        
                        
                           Preparations of a kind used for animal feeding
                        
                        
                           30
                        
                        
                           20 000
                        
                     
         
         
            
               PROTOCOL 3
            Concerning the arrangements applicable to processed agricultural products
            Article 1
            1.   Customs duties and charges having equivalent effect applicable on import into Egypt of processed agricultural products originating in the Community, listed in Annex I to this Protocol, shall be gradually reduced in accordance with the following schedule:
            
                        —
                     
                     
                        as regards the products listed in Table 1, duties shall be abolished two years after the entry into force of the Agreement,
                     
                  
                        —
                     
                     
                        as regards the products listed in Table 2, duties shall be subject to the following reductions:
                        
                                    —
                                 
                                 
                                    two years after entry into force of the Agreement: -5 % of the basic duties,
                                 
                              
                                    —
                                 
                                 
                                    three years after the entry into force of the Agreement: -10 % of the basic duties,
                                 
                              
                                    —
                                 
                                 
                                    four years after the entry into force of the Agreement: -15 % of the basic duties,
                                 
                              
                  
                        —
                     
                     
                        as regards the products listed in Table 3, duties shall be reduced as be subject to the following reductions:
                        
                                    —
                                 
                                 
                                    two years after entry into force of the Agreement: -5 % of the basic duties,
                                 
                              
                                    —
                                 
                                 
                                    three years after the entry into force of the Agreement: -15 % of the basic duties,
                                 
                              
                                    —
                                 
                                 
                                    four years after the entry into force of the Agreement: -25 % of the basic duties.
                                 
                              
                  2.   Imports into the Community of processed agricultural products originating in Egypt, listed in Annex II to this Protocol, shall be subject to the duties mentioned therein, whether limited by quota or not.
            3.   The reductions of customs duties mentioned in Annexes I and II to this Protocol shall apply to the basic duties referred to in Article 18.
            4.   The Association Council may decide on:
            
                        —
                     
                     
                        extensions of the list of processed agricultural products under this Protocol,
                     
                  
                        —
                     
                     
                        amendments of the duties mentioned in Annexes I and II to this Protocol,
                     
                  
                        —
                     
                     
                        increases or abolition of tariff quotas.
                     
                  Article 2
            1.   Customs duties applied pursuant to Article 1 may be reduced by decision of the Association Committee:
            
                        —
                     
                     
                        when in trade between the Community and Egypt the duties applied to the basic products are reduced, or
                     
                  
                        —
                     
                     
                        in response to reductions resulting from mutual concessions relating to processed agricultural products.
                     
                  2.   As regards the duties applied by the Community, the reductions provided for under the first indent will be calculated on the part of the duty designated as the agricultural component which shall correspond to the agricultural products actually used in the manufacture of the processed agricultural products in question and deduced from the duties applied to these basic agricultural products.
            Article 3
            The Community and Egypt shall inform each other of the administrative arrangements adopted for the products covered by this Protocol.
            These arrangements should ensure equal treatment for all interested parties and should be as simple and flexible as possible.
            
               ANNEX I TO PROTOCOL 3
               Table 1
               
                           Egyptian code
                        
                        
                           Description
                        
                        
                           Applicable duties %
                        
                     
                           0405
                        
                        
                           Butter and other fats and oils derived from milk, dairy spreads:
                        
                        
                            
                        
                     
                           0405 00 90
                        
                        
                           Other (in packages of more than 20 kg)
                        
                        
                           0
                        
                     
                           0505
                        
                        
                           Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers:
                        
                        
                            
                        
                     
                           0505 10
                        
                        
                           Feathers of a kind used for stuffing; down:
                        
                        
                            
                        
                     
                           0505 10 00
                        
                        
                           Raw
                        
                        
                           0
                        
                     
                           0505 90 00
                        
                        
                           Other
                        
                        
                           0
                        
                     
                           0506
                        
                        
                           Bones and horn-cores, unworked, deflatted, simply prepared (but not cut to shape), treated with acid or degelatinised, powder and waste of these products
                        
                        
                           0
                        
                     
                           0509 90 00
                        
                        
                           Natural sponges of animal origin
                        
                        
                           0
                        
                     
                           0510 00
                        
                        
                           Ambergris, castoreum, civet and musk, cantharides; bile; whether or not dried, gland and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved
                        
                        
                           0
                        
                     
                           0903 00
                        
                        
                           Maté
                        
                        
                           0
                        
                     
                           1302
                        
                        
                           Vegetable saps and extracts, pectid substances, pectinates and pectades, agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       seaweed and other algae:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       other:
                                    
                                 
                        
                            
                        
                     
                           1302 19 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           1302 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Pectic substances, pectinates and pectates:
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Mucilages and thickeners, whether or not modified, derived from vegetable products:
                                    
                                 
                        
                           0
                        
                     
                           1302 31 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Agar-agar
                                    
                                 
                        
                           0
                        
                     
                           1302 32 00
                        
                        
                           Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds
                        
                        
                           0
                        
                     
                           1401
                        
                        
                           Vegetable materials of a kind used primarily for planting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark):
                        
                        
                            
                        
                     
                           1401 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       bamboos
                                    
                                 
                        
                           0
                        
                     
                           1401 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       rattans
                                    
                                 
                        
                           0
                        
                     
                           1401 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       others
                                    
                                 
                        
                           0
                        
                     
                           1505
                        
                        
                           Wool grease crude and fatty substances derived therefrom (including lanolin):
                        
                        
                            
                        
                     
                           1505 10
                        
                        
                           
                                       –
                                    
                                    
                                       Wool grease, crude:
                                    
                                 
                        
                            
                        
                     
                           1505 10 90
                        
                        
                           For wholesale
                        
                        
                           0
                        
                     
                           1505 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1505 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       For wholesale
                                    
                                 
                        
                           0
                        
                     
                           1506 00 90
                        
                        
                           Other animal fats and oils and their fractions, whether or not refined, but not chemically modified for wholesale
                        
                        
                           0
                        
                     
                           1515
                        
                        
                           Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:
                        
                        
                            
                        
                     
                           1515 60
                        
                        
                           Jojoba oil and its fractions:
                        
                        
                            
                        
                     
                           1515 60 90
                        
                        
                           Jojoba oil and its fractions for wholesale
                        
                        
                           0
                        
                     
                           1518 00 10
                        
                        
                           Lynixine
                        
                        
                           0
                        
                     
                           1518 00 90
                        
                        
                           Other
                        
                        
                           0
                        
                     
                           1521
                        
                        
                           Vegetable waxes, beeswax, other insects waxes and spermaceti, whether or not refined or coloured:
                        
                        
                            
                        
                     
                           1521 10
                        
                        
                           Vegetable waxes
                        
                        
                           0
                        
                     
                           1521 90
                        
                        
                           Other
                        
                        
                           0
                        
                     
                           1522 00 00
                        
                        
                           Degras
                        
                        
                           0
                        
                     
                           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:
                                    
                                 
                        
                            
                        
                     
                           1702 50 00
                        
                        
                           
                                       –
                                    
                                    
                                       Chemically pure fructose
                                    
                                 
                        
                           0
                        
                     
                           1702 90 10
                        
                        
                           
                                       –
                                    
                                    
                                       Chemically pure maltose
                                    
                                 
                        
                           0
                        
                     
                           1803
                        
                        
                           Cocoa paste, whether or not deflated:
                        
                        
                            
                        
                     
                           1803 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       not deflated
                                    
                                 
                        
                           0
                        
                     
                           1803 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       wholly of partly deflated
                                    
                                 
                        
                           0
                        
                     
                           1901
                        
                        
                           Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included:
                        
                        
                            
                        
                     
                           1901 10
                        
                        
                           
                                       –
                                    
                                    
                                       Preparations for infant use, put up for retail sale
                                    
                                 
                        
                           0
                        
                     
                           1901 90 11-19-2130 90 91
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           2101
                        
                        
                           Extracts, essences and concentrates of coffee, tea or maté and preparations with a basis of these products or basis of coffee, tea or maté and other roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:
                        
                        
                            
                        
                     
                           2101 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences and concentrates or with a basis of tea or maté
                                    
                                 
                        
                           0
                        
                     
                           2101 30 00
                        
                        
                           
                                       –
                                    
                                    
                                       Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof
                                    
                                 
                        
                           0
                        
                     
                           2905 43 00
                        
                        
                           Mannitol
                        
                        
                           0
                        
                     
                           2905 44 00
                        
                        
                           D-gluticol (sorbitol)
                        
                        
                           0
                        
                     
                           2905 45 00
                        
                        
                           Glycerol
                        
                        
                           0
                        
                     
                           3809 10 00
                        
                        
                           Finishing agents dye carriers with a basis of amylaceauos substances
                        
                        
                           0
                        
                     
                           3823 (1)
                           
                        
                        
                           Industrial monocarboxylic fatty acids, acid oils from refining, industrial fatty alcohols:
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Industrial monocarboxylic fatty acids, acid oils from refining:
                                    
                                 
                        
                            
                        
                     
                           3823 11 00
                        
                        
                           Stearic acid
                        
                        
                           0
                        
                     
                           3823 12 00
                        
                        
                           Oleic acid
                        
                        
                           0
                        
                     
                           3823 13 00
                        
                        
                           Tall oil fatty acids
                        
                        
                           0
                        
                     
                           3823 19
                        
                        
                           Other:
                        
                        
                            
                        
                     
                           3823 19 10
                        
                        
                           Distilled fatty acids
                        
                        
                           0
                        
                     
                           3823 19 30
                        
                        
                           Fatty acids distillate
                        
                        
                           0
                        
                     
                           3823 19 90
                        
                        
                           Other
                        
                        
                           0
                        
                     
                           3823 70 00
                        
                        
                           Industrial fatty alcohols
                        
                        
                           0
                        
                     
                           3824 (1)
                           
                        
                        
                           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 otherwise specified or included, residual products of the chemical or allied industries, not elsewhere specified of included:
                        
                        
                            
                        
                     
                           3824 60
                        
                        
                           
                                       –
                                    
                                    
                                       Sorbitol other than that of subheading 2905 44:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       In acquaeous solution: A46
                                    
                                 
                        
                           0
                        
                     
                           3824 60 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       Containing 2 % or less by weight of d-manitol, calculated on the d-glucol content
                                    
                                 
                        
                           0
                        
                     
                           3824 60 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                           0
                        
                     
                           3824 60 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
                                    
                                 
                        
                           0
                        
                     
                           3824 60 99
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     Table 2
               
                           Egyptian code
                        
                        
                           Description
                        
                        
                           Reduction to be applied to the basic duties %
                        
                     
                           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:
                        
                        
                            
                        
                     
                           0403 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Yoghurt
                                    
                                 
                        
                           -15
                        
                     
                           0403 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       other:
                                    
                                 
                        
                            
                        
                     
                           0403 90 91
                        
                        
                           
                                       – – – –
                                    
                                    
                                       put up for retail sale
                                    
                                 
                        
                           -15
                        
                     
                           0403 90 99
                        
                        
                           
                                       – – – –
                                    
                                    
                                       other
                                    
                                 
                        
                           -15
                        
                     
                           0405
                        
                        
                           Butter and other fats and oils derived from milk, dairy spreads:
                        
                        
                            
                        
                     
                           0405 00 10
                        
                        
                           Package less than 20 kg
                        
                        
                           -15
                        
                     
                           1302
                        
                        
                           Vegetable saps and extracts, pectid substances, pectinates and pectades, agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                        
                        
                            
                        
                     
                           1302 12 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of liquorice
                                    
                                 
                        
                           -15
                        
                     
                           1302 13 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of hops
                                    
                                 
                        
                           -15
                        
                     
                           1302 14 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of pyrethrum or of the roots of plants containing rotenone
                                    
                                 
                        
                           -15
                        
                     
                           1302 19
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1302 19 20
                        
                        
                           
                                       – – –
                                    
                                    
                                       Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations
                                    
                                 
                        
                           -15
                        
                     
                           1404
                        
                        
                           Vegetable products not elsewhere specified or included:
                        
                        
                            
                        
                     
                           1404 10 00
                        
                        
                           Raw vegetable materials of a kind used primarily in dyeing or tanning
                        
                        
                           -15
                        
                     
                           1404 20
                        
                        
                           
                                       –
                                    
                                    
                                       Cotton linters:
                                    
                                 
                        
                            
                        
                     
                           1404 20 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Treated chemically
                                    
                                 
                        
                           -15
                        
                     
                           1404 20 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           -15
                        
                     
                           1404 90 00
                        
                        
                           Other
                        
                        
                           -15
                        
                     
                           1505
                        
                        
                           Wool grease, crude and fatty substances derived therefrom (including lanolin):
                        
                        
                            
                        
                     
                           1505 10
                        
                        
                           
                                       –
                                    
                                    
                                       Wool grease crude:
                                    
                                 
                        
                            
                        
                     
                           1505 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Wool grease crude for retail sale
                                    
                                 
                        
                           -15
                        
                     
                           1505 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1505 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       For retail sale
                                    
                                 
                        
                           -15
                        
                     
                           1516 20 10
                        
                        
                           Vegetable fats and oils and their fractions, hydrogenated castor oil, so called ‘opal-wax’
                        
                        
                           -15
                        
                     
                           1517
                        
                        
                           Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516:
                        
                        
                            
                        
                     
                           1517 10
                        
                        
                           Margarine, excluding liquid margarine,
                        
                        
                            
                        
                     
                           1517 10 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       For retail sale put up in packages of less than 20 kg
                                    
                                 
                        
                           -15
                        
                     
                           1517 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1517 90 11
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Liquid margarine for retail sale put up in packages of less than 20 kg
                                    
                                 
                        
                           -15
                        
                     
                           1517 90 91
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Others put up for retail sale
                                    
                                 
                        
                           -15
                        
                     
                           1520 00
                        
                        
                           Glycerol:
                        
                        
                            
                        
                     
                           1520 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Crude
                                    
                                 
                        
                           -15
                        
                     
                           1520 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1520 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       For pharmaceutical use
                                    
                                 
                        
                           -15
                        
                     
                           1520 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Others
                                    
                                 
                        
                           -15
                        
                     
                           1804 00 00
                        
                        
                           Cocoa butter, fat and oil
                        
                        
                           -15
                        
                     
                           1805 00 00
                        
                        
                           Cocoa powder, not containing added sugar or other sweetening matter
                        
                        
                           -15
                        
                     
                           2001
                        
                        
                           Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
                        
                        
                            
                        
                     
                           2001 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Yams, sweet potatoes and similar edible parts of plants containing 5 % ore more by weight of starch
                                    
                                 
                        
                           -15
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Palm hearts
                                    
                                 
                        
                           -15
                        
                     
                           2004
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen:
                        
                        
                            
                        
                     
                           2004 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Potatoes
                                    
                                 
                        
                           -15
                        
                     
                           2004 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other vegetables and mixtures of vegetables:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Sweet corn
                                    
                                 
                        
                           -15
                        
                     
                           2005
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                        
                        
                            
                        
                     
                           2005 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Potatoes:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       In the form of flour, meal or flakes,
                                    
                                 
                        
                           -15
                        
                     
                           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:
                        
                        
                            
                        
                     
                           2101 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
                                    
                                 
                        
                           -15
                        
                     
                           2103
                        
                        
                           Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                        
                        
                            
                        
                     
                           2103 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Soya sauce
                                    
                                 
                        
                           -15
                        
                     
                           2103 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Tomato ketchup and other tomato sauces
                                    
                                 
                        
                           -15
                        
                     
                           2103 30 00
                        
                        
                           
                                       –
                                    
                                    
                                       Mustard flour and meal and prepared mustard:
                                    
                                 
                        
                           -15
                        
                     
                           2103 90 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                           -15
                        
                     
                           2104
                        
                        
                           Soups and broths and preparations therefor; homogenised composite food preparations:
                        
                        
                            
                        
                     
                           2104 10 00
                        
                        
                           Soups and broths and preparation therefor:
                        
                        
                           -15
                        
                     
                           2104 20
                        
                        
                           Homogenised composite food preparation
                        
                        
                            
                        
                     
                           2104 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       For infant use
                                    
                                 
                        
                           -15
                        
                     
                           2104 20 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           -15
                        
                     
                           2105 00 00
                        
                        
                           Ice cream and other edible ice, whether or not containing cocoa
                        
                        
                           -15
                        
                     
                           2106
                        
                        
                           Food preparations not elsewhere specified or included:
                        
                        
                            
                        
                     
                           2106 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Protein concentrates and textured protein substances
                                    
                                 
                        
                           -15
                        
                     
                           2106 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2106 90 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Emulsifying material
                                    
                                 
                        
                           -15
                        
                     
                           2106 90 30
                        
                        
                           
                                       – – –
                                    
                                    
                                       Food preparation for medical use
                                    
                                 
                        
                           -15
                        
                     
                           2106 90 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other (including cheese fondue)
                                    
                                 
                        
                           -15
                        
                     
                           3505 10
                        
                        
                           Dextrins and other modified starches
                        
                        
                           -15
                        
                     
                           3505 20
                        
                        
                           Glue based on starches or on dextrins or other modified starches
                        
                        
                           -15
                        
                     Table 3
               
                           Egyptian code
                        
                        
                           Description
                        
                        
                           Reduction to be applied to the basic duties %
                        
                     
                           0507
                        
                        
                           Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape, powder and waste of these products
                        
                        
                           -25
                        
                     
                           0508 00
                        
                        
                           Coral and similar materials unworked or simply prepared but not otherwise worked. Shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
                        
                        
                           -25
                        
                     
                           0710
                        
                        
                           Vegetables (uncooked or cooked by streaming or boiling in water), frozen:
                        
                        
                            
                        
                     
                           0710 40 00
                        
                        
                           
                                       –
                                    
                                    
                                       Sweet corn
                                    
                                 
                        
                           -25
                        
                     
                           0711
                        
                        
                           Vegetables 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:
                        
                        
                            
                        
                     
                           0711 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Sweet corn (zea mays var. saccharata)
                                    
                                 
                        
                           -25
                        
                     
                           1506
                        
                        
                           Other animal fats and oils and their fractions whether or not refined but not chemically modified:
                        
                        
                            
                        
                     
                           1506 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       For retail sale
                                    
                                 
                        
                           -25
                        
                     
                           1704
                        
                        
                           Sugar confectionery (including white chocolate), not containing cocoa
                        
                        
                           -25
                        
                     
                           1806
                        
                        
                           Chocolate and other food preparation containing cocoa
                        
                        
                           -25
                        
                     
                           1901
                        
                        
                           Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 50 %, not elsewhere specified or included; food preparations of goods headings 0401 to 0404, not containing cocoa powder or containing cocoa powder in a proportion by weight of less than 10 %, not elsewhere specified or included
                        
                        
                            
                        
                     
                           1901 20 00
                        
                        
                           – Mixes and doughs for the preparation of bakers' ware of heading 1905
                        
                        
                           -25
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Malt extract
                                    
                                 
                        
                           -25
                        
                     
                           1901 90 29
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           -25
                        
                     
                           1901 90 99
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           -25
                        
                     
                           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
                        
                        
                           -25
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Uncooked pasta, not stuffed or otherwise prepared
                                    
                                 
                        
                           -25
                        
                     
                           1903 00 00
                        
                        
                           Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                        
                        
                           -25
                        
                     
                           1904
                        
                        
                           Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example cornflakes); cereals other than maize (corn), in grain form, pre-cooked or otherwise prepared (2)
                           
                        
                        
                           -25
                        
                     
                           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
                        
                        
                           -25
                        
                     
                           2001
                        
                        
                           Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
                        
                        
                            
                        
                     
                           2001 90 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Sweet corn (zea mays var. saccharata)
                                    
                                 
                        
                           -25
                        
                     
                           2004
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen:
                        
                        
                            
                        
                     
                           2004 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other vegetables and mixtures of vegetables:
                                    
                                 
                        
                            
                        
                     
                           2004 90 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Sweet corn (zea mays var. saccharata)
                                    
                                 
                        
                           -25
                        
                     
                           2005
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen:
                        
                        
                            
                        
                     
                           2005 80 00
                        
                        
                           
                                       –
                                    
                                    
                                       Sweet corn (zea mays var. saccharata)
                                    
                                 
                        
                           -25
                        
                     
                           2008
                        
                        
                           Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
                        
                        
                            
                        
                     
                           2008 11 00
                        
                        
                           Ground-nuts:
                           
                                       – –
                                    
                                    
                                       Peanut butter
                                    
                                 
                        
                           -25
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other, including mixtures other than those of subheading 2008 19:
                                    
                                 
                        
                            
                        
                     
                           2008 91 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Palm hearts
                                    
                                 
                        
                           -25
                        
                     
                           2008 92 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Mixtures (not containing added spirit)
                                    
                                 
                        
                           -25
                        
                     
                           2008 99 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           -25
                        
                     
                           2102
                        
                        
                           Yeasts (active or inactive), other single-cell micro organisms, dead (but not including vaccines of heading 3002), prepared baking powders
                        
                        
                           -25
                        
                     
                           2201
                        
                        
                           Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter or flavoured; ice and snow
                        
                        
                           -25
                        
                     
                           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 2009
                        
                        
                           -25
                        
                     
                           2207
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                        
                        
                           -25
                        
                     
                           3302
                        
                        
                           Mixture of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw material in industry, other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
                        
                        
                            
                        
                     
                           3302 10
                        
                        
                           Of a kind used in the food or drink industries
                        
                        
                           -25
                        
                     
                  (1)  Headings 3823 and 3824 (and all the products included into these two groups) are classified by CN codes.
               
                  (2)  This description has changed since 1 January 1996; see heading 1904 in Annex II Table 3.
            
            
               ANNEX II TO PROTOCOL 3
               Table 1
               
                           CN code
                        
                        
                           Description
                        
                        
                           Applicable duties %
                        
                     
                           0505
                        
                        
                           Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers:
                        
                        
                            
                        
                     
                           0505 10
                        
                        
                           
                                       –
                                    
                                    
                                       Feathers of a kind used for stuffing; down:
                                    
                                 
                        
                            
                        
                     
                           0505 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           0505 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           0509 00
                        
                        
                           Natural sponges of animal origin:
                        
                        
                            
                        
                     
                           0509 00 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           0903 00 00
                        
                        
                           Maté
                        
                        
                           0
                        
                     
                           1212
                        
                        
                           Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:
                        
                        
                            
                        
                     
                           1212 20 00
                        
                        
                           Seaweeds and other algae
                        
                        
                           0
                        
                     
                           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:
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable saps and extracts:
                                    
                                 
                        
                            
                        
                     
                           1302 12 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of liquorice
                                    
                                 
                        
                           0
                        
                     
                           1302 13 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of hops
                                    
                                 
                        
                           0
                        
                     
                           1302 14 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Of pyrethrum or of the roots of plants containing rotenone
                                    
                                 
                        
                           0
                        
                     
                           1302 19
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1302 19 30
                        
                        
                           
                                       – – –
                                    
                                    
                                       Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1302 19 91
                        
                        
                           
                                       – – – –
                                    
                                    
                                       Medicinal
                                    
                                 
                        
                           0
                        
                     
                           1302 20
                        
                        
                           
                                       –
                                    
                                    
                                       Pectic substances, pectinates and pectates:
                                    
                                 
                        
                            
                        
                     
                           1302 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Dry
                                    
                                 
                        
                           0
                        
                     
                           1302 20 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Mucilages and thickeners, whether or not modified, derived from vegetable products:
                                    
                                 
                        
                            
                        
                     
                           1302 31 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Agar-agar
                                    
                                 
                        
                           0
                        
                     
                           1302 32
                        
                        
                           
                                       – –
                                    
                                    
                                       Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:
                                    
                                 
                        
                            
                        
                     
                           1302 32 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Of locust beans or locust bean seeds
                                    
                                 
                        
                           0
                        
                     
                           1505
                        
                        
                           Wool grease and fatty substances derived therefrom (including lanolin):
                        
                        
                            
                        
                     
                           1505 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Wool grease, crude
                                    
                                 
                        
                           0
                        
                     
                           1505 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           1506 00 00
                        
                        
                           Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
                        
                        
                           0
                        
                     
                           1515
                        
                        
                           Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:
                        
                        
                            
                        
                     
                           1515 60
                        
                        
                           
                                       –
                                    
                                    
                                       Jojoba oil and its fractions:
                                    
                                 
                        
                            
                        
                     
                           1515 60 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           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:
                        
                        
                            
                        
                     
                           1516 20
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable fats and oils and their fractions:
                                    
                                 
                        
                            
                        
                     
                           1516 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Hydrogenated castor oil, so called ‘opal-wax’
                                    
                                 
                        
                           0
                        
                     
                           1517 90 93
                        
                        
                           
                                       – – –
                                    
                                    
                                       Edible mixtures or preparations of a kind used as mould release preparation
                                    
                                 
                        
                           0
                        
                     
                           1518 00
                        
                        
                           Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included:
                        
                        
                            
                        
                     
                           1518 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       Linoxyn
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1518 00 91
                        
                        
                           
                                       – –
                                    
                                    
                                       Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1518 00 95
                        
                        
                           
                                       – – –
                                    
                                    
                                       Inedible mixtures or preparations of animal or of animal and vegetable fats and oils and their fractions
                                    
                                 
                        
                           0
                        
                     
                           1518 00 99
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           1520 00 00
                        
                        
                           Glycerol (glycerine), crude; glycerol waters and glycerol lyes
                        
                        
                           0
                        
                     
                           1521
                        
                        
                           Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured:
                        
                        
                            
                        
                     
                           1521 10
                        
                        
                           
                                       –
                                    
                                    
                                       Vegetable waxes:
                                    
                                 
                        
                            
                        
                     
                           1521 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           1521 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1521 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Spermaceti, whether or not refined or coloured
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Beeswax and other insect waxes, whether or not refined or coloured
                                    
                                 
                        
                            
                        
                     
                           1521 90 99
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           1522 00
                        
                        
                           Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:
                        
                        
                            
                        
                     
                           1522 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       Degras
                                    
                                 
                        
                           0
                        
                     
                           1702 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other, including invert sugar:
                                    
                                 
                        
                            
                        
                     
                           1702 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Chemically pure maltose
                                    
                                 
                        
                           0
                        
                     
                           1704
                        
                        
                           Sugar confectionery (including white chocolate), not containing cocoa:
                        
                        
                            
                        
                     
                           1704 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1704 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances
                                    
                                 
                        
                           0
                        
                     
                           1803
                        
                        
                           Cocoa paste, whether or not defatted:
                        
                        
                            
                        
                     
                           1803 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Not defatted
                                    
                                 
                        
                           0
                        
                     
                           1803 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Wholly or partly defatted
                                    
                                 
                        
                           0
                        
                     
                           1804 00 00
                        
                        
                           Cocoa butter, fat and oil
                        
                        
                           0
                        
                     
                           1805 00 00
                        
                        
                           Cocoa powder, not containing added sugar or other sweetening matter
                        
                        
                           0
                        
                     
                           1806
                        
                        
                           Chocolate and other food preparation containing cocoa:
                        
                        
                            
                        
                     
                           1806 10
                        
                        
                           
                                       –
                                    
                                    
                                       Cocoa powder, containing added sugar or other sweetening matter:
                                    
                                 
                        
                            
                        
                     
                           1806 10 15
                        
                        
                           
                                       – –
                                    
                                    
                                       Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           1901 90 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404
                                    
                                 
                        
                           0
                        
                     
                           2001 90 60
                        
                        
                           
                                       – –
                                    
                                    
                                       Palm hearts
                                    
                                 
                        
                           0
                        
                     
                           2008 11 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Peanut butter
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other, including mixtures other than those of subheading 2008 19:
                                    
                                 
                        
                            
                        
                     
                           2008 91 00
                        
                        
                           
                                       – –
                                    
                                    
                                       Palm hearts
                                    
                                 
                        
                           0
                        
                     
                           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:
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                                    
                                 
                        
                            
                        
                     
                           2101 11
                        
                        
                           
                                       – –
                                    
                                    
                                       Extracts; essences or concentrates:
                                    
                                 
                        
                            
                        
                     
                           2101 11 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       With a coffee-based dry matter content of 95 % or more by weight
                                    
                                 
                        
                           0
                        
                     
                           2101 11 19
                        
                        
                           
                                       ---
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       --
                                    
                                    
                                       Preparations:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Preparations with a basis of coffee:
                                    
                                 
                        
                            
                        
                     
                           2101 12 92
                        
                        
                           
                                       – – –
                                    
                                    
                                       With a basis of extracts, essences or concentrates of coffee
                                    
                                 
                        
                           0
                        
                     
                           2101 20
                        
                        
                           
                                       –
                                    
                                    
                                       Extracts, essences and concentrates of tea or maté, and preparations with a basis of these extracts, essences and concentrates or with a basis of tea or maté:
                                    
                                 
                        
                            
                        
                     
                           2101 20 20
                        
                        
                           
                                       – –
                                    
                                    
                                       Extracts, essences or concentrates:
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Preparations
                                    
                                 
                        
                            
                        
                     
                           2101 20 92
                        
                        
                           
                                       – – –
                                    
                                    
                                       With a basis of extracts, essences or concentrates of tea or maté
                                    
                                 
                        
                           0
                        
                     
                           2101 30
                        
                        
                           
                                       –
                                    
                                    
                                       Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Roasted chicory and other roasted coffee substitutes:
                                    
                                 
                        
                            
                        
                     
                           2101 30 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       Roasted chicory
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:
                                    
                                 
                        
                            
                        
                     
                           2101 30 91
                        
                        
                           
                                       – – –
                                    
                                    
                                       Of roasted chicory
                                    
                                 
                        
                           0
                        
                     
                           2102
                        
                        
                           Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:
                        
                        
                            
                        
                     
                           2102 10
                        
                        
                           
                                       –
                                    
                                    
                                       Active yeasts:
                                    
                                 
                        
                            
                        
                     
                           2102 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Culture yeast
                                    
                                 
                        
                           0
                        
                     
                           2102 10 31
                        
                        
                           
                                       – –
                                    
                                    
                                       Bakers' yeasts
                                    
                                 
                        
                           0
                        
                     
                           2102 10 39
                        
                        
                           
                                       – –
                                    
                                    
                                       Bakers' yeast (excluding dried)
                                    
                                 
                        
                           0
                        
                     
                           2102 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           2102 20
                        
                        
                           
                                       –
                                    
                                    
                                       Inactive yeasts; other single-cell micro-organisms, dead:
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Inactive yeasts:
                                    
                                 
                        
                            
                        
                     
                           2102 20 11
                        
                        
                           
                                       – – –
                                    
                                    
                                       In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg.
                                    
                                 
                        
                           0
                        
                     
                           2102 20 19
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           2102 20 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           2102 30 00
                        
                        
                           
                                       –
                                    
                                    
                                       Prepared baking powders
                                    
                                 
                        
                           0
                        
                     
                           2103
                        
                        
                           Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                        
                        
                            
                        
                     
                           2103 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Soya sauce
                                    
                                 
                        
                           0
                        
                     
                           2103 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Tomato ketchup and other tomato sauces
                                    
                                 
                        
                           0
                        
                     
                           2103 30
                        
                        
                           
                                       –
                                    
                                    
                                       Mustard flour and meal and prepared mustard:
                                    
                                 
                        
                            
                        
                     
                           2103 30 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Mustard flour
                                    
                                 
                        
                           0
                        
                     
                           2103 30 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Prepared mustard
                                    
                                 
                        
                           0
                        
                     
                           2103 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2103 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Mango chutney, liquid
                                    
                                 
                        
                           0
                        
                     
                           2103 90 30
                        
                        
                           
                                       – –
                                    
                                    
                                       Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less
                                    
                                 
                        
                           0
                        
                     
                           2103 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           2104
                        
                        
                           Soups and broths and preparations therefor; homogenised composite food preparations:
                        
                        
                            
                        
                     
                           2104 10
                        
                        
                           
                                       –
                                    
                                    
                                       Soups and broths and preparation therefor
                                    
                                 
                        
                           0
                        
                     
                           2104 20 00
                        
                        
                           
                                       –
                                    
                                    
                                       Homogenised composite food preparation
                                    
                                 
                        
                           0
                        
                     
                           2106
                        
                        
                           Food preparations not elsewhere specified or included:
                        
                        
                            
                        
                     
                           2106 10
                        
                        
                           
                                       –
                                    
                                    
                                       Protein concentrates and textured protein substances:
                                    
                                 
                        
                            
                        
                     
                           2106 10 20
                        
                        
                           
                                       – –
                                    
                                    
                                       Containing no milk fats, sucrose, isoglucose, glucose or starch or containing by weight less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2106 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2106 90 92
                        
                        
                           
                                       – – –
                                    
                                    
                                       Containing no milk fats, sucrose, isoglucose, glucose or starch or containing by weight less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch
                                    
                                 
                        
                           0
                        
                     
                           2201
                        
                        
                           Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:
                        
                        
                            
                        
                     
                           2201 10
                        
                        
                           
                                       –
                                    
                                    
                                       Mineral waters and aerated waters:
                                    
                                 
                        
                           0
                        
                     
                           2201 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           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 2009:
                        
                        
                            
                        
                     
                           2202 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Waters including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
                                    
                                 
                        
                           0
                        
                     
                           2202 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2202 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404
                                    
                                 
                        
                           0
                        
                     
                           2203 00
                        
                        
                           Beer made from malt:
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       In containers holding 10 litres or less:
                                    
                                 
                        
                            
                        
                     
                           2203 00 01
                        
                        
                           
                                       – –
                                    
                                    
                                       In bottles
                                    
                                 
                        
                           0
                        
                     
                           2203 00 09
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           2203 00 10
                        
                        
                           
                                       –
                                    
                                    
                                       In containers holding more than 10 litres
                                    
                                 
                        
                           0
                        
                     
                           2205
                        
                        
                           Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
                        
                        
                            
                        
                     
                           2205 10
                        
                        
                           
                                       –
                                    
                                    
                                       In containers holding 2 litres or less:
                                    
                                 
                        
                            
                        
                     
                           2205 10 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Of an actual alcoholic strength by volume of 18 % vol or less
                                    
                                 
                        
                           0
                        
                     
                           2205 10 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Of an actual alcoholic strength by volume exceeding 18 % vol
                                    
                                 
                        
                           0
                        
                     
                           2205 90
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2205 90 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Of an actual alcoholic strength by volume of 18 % vol or less
                                    
                                 
                        
                           0
                        
                     
                           2205 90 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Of an actual alcoholic strength by volume exceeding 18 % vol
                                    
                                 
                        
                           0
                        
                     
                           2207
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                        
                        
                           0
                        
                     
                           2208
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
                        
                        
                           0
                        
                     
                           2402 10 00
                        
                        
                           
                                       –
                                    
                                    
                                       Cigars, cheroots and cigarillos, containing tobacco
                                    
                                 
                        
                           0
                        
                     
                           2402 20
                        
                        
                           
                                       –
                                    
                                    
                                       Cigarettes containing tobacco:
                                    
                                 
                        
                            
                        
                     
                           2402 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Containing cloves
                                    
                                 
                        
                           0
                        
                     
                           2402 20 90
                        
                        
                           
                                       – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           2402 90 00
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     
                           2403
                        
                        
                           Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences:
                        
                        
                            
                        
                     
                           2403 10
                        
                        
                           
                                       –
                                    
                                    
                                       Smoking tobacco, whether or not containing tobacco substitutes in any proportion
                                    
                                 
                        
                           0
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                            
                        
                     
                           2403 91 00
                        
                        
                           
                                       – –
                                    
                                    
                                       ‘Homogenised’ or ‘reconstituted’ tobacco
                                    
                                 
                        
                           0
                        
                     
                           2403 99
                        
                        
                           
                                       – –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                     
                           2403 99 10
                        
                        
                           
                                       – – –
                                    
                                    
                                       Chewing tobacco and snuff
                                    
                                 
                        
                           0
                        
                     
                           2403 99 90
                        
                        
                           
                                       – – –
                                    
                                    
                                       Other
                                    
                                 
                        
                           0
                        
                     Table 2
               
                           CN code
                        
                        
                           Description
                        
                        
                           Applicable duties % (1)
                           
                        
                     
                           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:
                        
                        
                            
                        
                     
                           0403 10 51 to 99
                        
                        
                           
                                       – –
                                    
                                    
                                       Yoghurt, flavoured or containing added fruit or cocoa
                                    
                                 
                        
                           0 + EA
                        
                     
                           0403 90 71 to 99
                        
                        
                           
                                       – –
                                    
                                    
                                       Other, flavoured or containing added fruit or cocoa
                                    
                                 
                        
                           0 + EA
                        
                     
                           0405
                        
                        
                           Butter and other fats and oils derived from milk; dairy spreads:
                        
                        
                            
                        
                     
                           0405 20
                        
                        
                           Dairy spreads:
                        
                        
                            
                        
                     
                           0405 20 10
                        
                        
                           
                                       – –
                                    
                                    
                                       Of a fat content, by weight, of 39 % or more but less than 60 %
                                    
                                 
                        
                           0 + EA
                        
                     
                           0405 20 30
                        
                        
                           
                                       – –
                                    
                                    
                                       Of a fat content, by weight, of 60 % or more but not exceeding 75 %:
                                    
                                 
                        
                           0 + EA
                        
                     
                           0710 40 00
                        
                        
                           Sweet corn (uncooked or cooked by steaming or boiling in water), frozen
                        
                        
                           0 + EA
                        
                     
                           0711 90 30
                        
                        
                           Sweet corn provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solution), but unsuitable in that state for immediate consumption
                        
                        
                           0 + EA
                        
                     
                           ex 1517
                        
                        
                           Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516:
                        
                        
                            
                        
                     
                           1517 10 10
                        
                        
                           
                                       –
                                    
                                    
                                       Margarine, excluding liquid margarine, containing more than 10 % but not more than 15 % by weight of milk fats
                                    
                                 
                        
                           0 + EA
                        
                     
                           1517 90 10
                        
                        
                           
                                       –
                                    
                                    
                                       Other, containing more than 10 % but not more than 15 % by weight of milk fats
                                    
                                 
                        
                            
                        
                     
                           1702 50 00
                        
                        
                           Chemically pure fructose
                        
                        
                           0 + EA
                        
                     
                           ex 1704
                        
                        
                           Sugar confectionery (including white chocolate), not containing cocoa; excluding liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances, falling within CN code 1704 90 10
                        
                        
                           0 + EA
                        
                     
                           ex 1806
                        
                        
                           Chocolate and other food preparations containing cocoa other than those of CN code 1806 10 15
                        
                        
                           0 + EA
                        
                     
                           ex 1901
                        
                        
                           Malt extract; food preparations of flour, 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 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, excluding preparations falling within CN code 1901 90 91 (2)
                           
                        
                        
                           0 + EA
                        
                     
                           ex 1902
                        
                        
                           Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30; couscous, whether or not prepared
                        
                        
                           0 + EA
                        
                     
                           1903
                        
                        
                           Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                        
                        
                           0 + EA
                        
                     
                           1904
                        
                        
                           Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example cornflakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour and meal), precooked or otherwise prepared, not elsewhere specified or included
                        
                        
                           0 + EA
                        
                     
                           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
                        
                        
                           0 + EA
                        
                     
                           2001 90 30
                        
                        
                           Sweet corn (Zea mays var. saccharata), prepared or preserved by vinegar or acetic acid
                        
                        
                           0 + EA
                        
                     
                           2001 90 40
                        
                        
                           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
                        
                        
                           0 + EA
                        
                     
                           2004 10 91
                        
                        
                           Potatoes in the form or flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid, frozen
                        
                        
                           0 + EA
                        
                     
                           2004 90 10
                        
                        
                           Sweet corn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, frozen
                        
                        
                           0 + EA
                        
                     
                           2005 20 10
                        
                        
                           Potatoes in the form or flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                        
                        
                           0 + EA
                        
                     
                           2005 80 00
                        
                        
                           Sweet corn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen
                        
                        
                           0 + EA
                        
                     
                           2008 99 85
                        
                        
                           Maize (corn), other than sweet corn (Zea mays var. saccharata) otherwise prepared or preserved, not containing added spirit or added sugar
                        
                        
                           0 + EA
                        
                     
                           2008 99 91
                        
                        
                           Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch, otherwise prepared or preserved, not containing added spirit or added sugar
                        
                        
                           0 + EA
                        
                     
                           2101 12 98
                        
                        
                           Preparations with a basis of coffee
                        
                        
                           0 + EA
                        
                     
                           2101 20 98
                        
                        
                           Preparations with a basis of tea or maté
                        
                        
                           0 + EA
                        
                     
                           2101 30 19
                        
                        
                           Roasted coffee substitutes excluding roasted chicory
                        
                        
                           0 + EA
                        
                     
                           2101 30 99
                        
                        
                           Extracts, essences and concentrates of roasted coffee substitutes excluding those of roasted chicory
                        
                        
                           0 + EA
                        
                     
                           2105
                        
                        
                           Ice cream and other edible ice, whether or not containing cocoa
                        
                        
                           0 + EA
                        
                     
                           ex 2106
                        
                        
                           Food preparations not elsewhere specified or included other than those falling within CN codes 2106 10 20 and 2106 90 92 and other than flavoured or coloured sugar syrups
                        
                        
                           0 + EA
                        
                     
                           2202 90 91
                           2202 90 95
                           2202 90 99
                        
                        
                           Non-alcoholic beverages, not including fruit or vegetable juices of CN code 2009, containing products of CN code 0401 to 0404 or fat obtained from products of CN code 0401 to 0404
                        
                        
                           0 + EA
                        
                     
                           2905 43 00
                        
                        
                           Mannitol
                        
                        
                           0 + EA
                        
                     
                           2905 44
                        
                        
                           D-glucitol (sorbitol)
                        
                        
                           0 + EA
                        
                     
                           3302 10 29
                        
                        
                           Mixtures of odoriferous substances and mixtures; other preparations based on odoriferous substances
                        
                        
                           0 + EA
                        
                     
                           ex 3505 10
                        
                        
                           Dextrins and other modified starches, excluding esterified and etherified starches of CN code 3505 10 50
                        
                        
                           0 + EA
                        
                     
                           3505 20
                        
                        
                           Glues based on starches or on dextrins or other modified starches
                        
                        
                           0 + EA
                        
                     
                           3809 10
                        
                        
                           Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
                        
                        
                           0 + EA
                        
                     
                           3824 60
                        
                        
                           Sorbitol other than that of CN code 2905 44
                        
                        
                           0 + EA
                        
                     Table 3
               
                           CN code
                        
                        
                           Description of goods
                        
                        
                           Annual quota
                           (1 000 kg)
                        
                        
                           Applicable duties % (3)
                           
                        
                     
                           ex 1704
                        
                        
                           Sugar confectionery (including white chocolate), not containing cocoa; excluding liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances, falling within CN code 1704 90 10
                        
                        
                           1 000
                        
                        
                           0 + (EA-30 %)
                        
                     
                           ex 1806
                        
                        
                           Chocolate and other food preparations containing cocoa other than those of CN code 1806 10 15
                        
                        
                           1 200
                        
                        
                           0 + (EA-30 %)
                        
                     
                           ex 1902
                        
                        
                           Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30; couscous, whether or not prepared
                        
                        
                           1 500
                        
                        
                           0 + (EA-30 %)
                        
                     
                           1904
                        
                        
                           Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example cornflakes); cereals other than maize (corn), in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included (4)
                           
                        
                        
                           1 000
                        
                        
                           0 + (EA-30 %)
                        
                     
                           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
                        
                        
                           1 200
                        
                        
                           0 + (EA-30 %)
                        
                     
                           2004 10 91
                           2005 20 10
                        
                        
                           Potatoes in the form or flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid (frozen or not).
                        
                        
                           1 800
                        
                        
                           0 + (EA-30 %)
                        
                     
                  (1)  EA: agricultural component as referred to in Regulation (EC) No 3448/93, as amended.
               
                  (2)  New definition from 1 January 1996.
               
                  (3)  EA: agricultural component as referred to in Regulation (EC) No 3448/93, as amended.
               
                  (4)  New definition from 1 January 1996.
            
         
         
            
               PROTOCOL 4
            Concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
            
               CONTENTS
            
            TITLE I —   GENERAL PROVISIONS
            
                        —
                     
                     
                        
                                    Article 1:
                                 
                                 
                                    Definitions
                                 
                              
                  TITLE II —   DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
            
                        —
                     
                     
                        
                                    Article 2:
                                 
                                 
                                    General requirements
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 3:
                                 
                                 
                                    Bilateral cumulation of origin
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 4:
                                 
                                 
                                    Diagonal cumulation of origin
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 5:
                                 
                                 
                                    Wholly obtained products
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 6:
                                 
                                 
                                    Sufficiently worked or processed products
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 7:
                                 
                                 
                                    Insufficient working or processing operations
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 8:
                                 
                                 
                                    Unit of qualification
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 9:
                                 
                                 
                                    Accessories, spare parts and tools
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 10:
                                 
                                 
                                    Sets
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 11:
                                 
                                 
                                    Neutral elements
                                 
                              
                  TITLE III —   TERRITORIAL REQUIREMENTS
            
                        —
                     
                     
                        
                                    Article 12:
                                 
                                 
                                    Principle of territoriality
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 13:
                                 
                                 
                                    Direct transport
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 14:
                                 
                                 
                                    Exhibitions
                                 
                              
                  TITLE IV —   DRAWBACK OR EXEMPTION
            
                        —
                     
                     
                        
                                    Article 15:
                                 
                                 
                                    Prohibition of drawback of, or exemption from, customs duties (amended)
                                 
                              
                  TITLE V —   PROOF OF ORIGIN
            
                        —
                     
                     
                        
                                    Article 16:
                                 
                                 
                                    General requirements
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 17:
                                 
                                 
                                    Procedure for the issue of a movement certificate EUR1
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 18:
                                 
                                 
                                    Movement certificates EUR1 issued retrospectively
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 19:
                                 
                                 
                                    Issue of a duplicate movement certificate EUR1
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 20:
                                 
                                 
                                    Issue of movement certificates EUR1 on the basis of a proof of origin issued or made out previously
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 21:
                                 
                                 
                                    Conditions for making out an invoice declaration
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 22:
                                 
                                 
                                    Approved exporter
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 23:
                                 
                                 
                                    Validity of proof of origin
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 24:
                                 
                                 
                                    Submission of proof of origin
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 25:
                                 
                                 
                                    Importation by instalments
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 26:
                                 
                                 
                                    Exemptions from proof of origin
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 27:
                                 
                                 
                                    Supporting documents
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 28:
                                 
                                 
                                    Preservation of proof of origin and supporting documents
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 29:
                                 
                                 
                                    Discrepancies and formal errors
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 30:
                                 
                                 
                                    Amounts expressed in euro
                                 
                              
                  TITLE VI —   ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
            
                        —
                     
                     
                        
                                    Article 31:
                                 
                                 
                                    Mutual assistance
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 32:
                                 
                                 
                                    Verification of proofs of origin
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 33:
                                 
                                 
                                    Dispute settlement
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 34:
                                 
                                 
                                    Penalties
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 35:
                                 
                                 
                                    Free zones
                                 
                              
                  TITLE VII —   CEUTA AND MELILLA
            
                        —
                     
                     
                        
                                    Article 36:
                                 
                                 
                                    Application of the Protocol
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 37:
                                 
                                 
                                    Special conditions
                                 
                              
                  TITLE VIII —   FINAL PROVISIONS
            
                        —
                     
                     
                        
                                    Article 38:
                                 
                                 
                                    Amendments to the Protocol
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 39:
                                 
                                 
                                    Implementation of the Protocol
                                 
                              
                  
                        —
                     
                     
                        
                                    Article 40:
                                 
                                 
                                    Goods in transit or storage
                                 
                              
                  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 products manufactured can obtain originating status
                  
                        ANNEX II(a)
                     
                     List of working or processing required to be carried out on non-originating materials in order that the products manufactured referred to in Article 6(2) can obtain originating status
                  
                        ANNEX III:
                     
                     List of products originating in Turkey to which the provisions of Article 4 do not apply, listed in the order of Harmonised System Chapters and Headings
                  
                        ANNEX IV:
                     
                     Movement certificate EUR1 and application for a movement certificate EUR1
                  
                        ANNEX V:
                     
                     Invoice declaration
                  
                        ANNEX VI:
                     
                     Joint declarations
                  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 Egypt in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
                     
                  
                        (g)
                     
                     
                        ‘value of materials’ means the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the Community or Egypt;
                     
                  
                        (h)
                     
                     
                        ‘value of originating materials’ means the value of such materials as defined in subparagraph (g) applied mutatis mutandis;
                     
                  
                        (i)
                     
                     
                        ‘added value’ shall be taken to be the ex-works price minus the customs value of each of the products incorporated which did not originate in the country in which those products were obtained;
                     
                  
                        (j)
                     
                     
                        ‘chapters’ and ‘headings’ mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Protocol as ‘the Harmonised System’ or ‘HS’;
                     
                  
                        (k)
                     
                     
                        ‘classified’ refers to the classification of a product or material under a particular heading;
                     
                  
                        (l)
                     
                     
                        ‘consignment’ means products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
                     
                  
                        (m)
                     
                     
                        ‘territories’ includes territorial waters.
                     
                  TITLE II
            DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
            Article 2
            General requirements
            1.   For the purpose of implementing this Agreement, the following products shall be considered as originating in the Community:
            
                        (a)
                     
                     
                        products wholly obtained in the Community within the meaning of Article 5 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 6 of this Protocol.
                     
                  2.   For the purpose of implementing this Agreement, the following products shall be considered as originating in Egypt:
            
                        (a)
                     
                     
                        products wholly obtained in Egypt within the meaning of Article 5 of this Protocol;
                     
                  
                        (b)
                     
                     
                        products obtained in Egypt incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Egypt within the meaning of Article 6 of this Protocol.
                     
                  Article 3
            Bilateral cumulation of origin
            1.   Materials originating in the Community shall be considered as materials originating in Egypt when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 7(1) of this Protocol.
            2.   Materials originating in Egypt shall be considered as materials originating in the Community when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond that referred to in Article 7(1) of this Protocol.
            Article 4
            Diagonal cumulation of origin
            1.   Subject to the provisions of paragraphs 2 and 3, materials originating in Algeria, Cyprus, Israel, Jordan, Lebanon, Malta, Morocco, Syria, Tunisia, Turkey (1) or the West bank and the Gaza Strip, within the meaning of the Agreements between the Community and Egypt and these countries shall be considered as originating in the Community or Egypt when incorporated into a product obtained there. It shall not be necessary that such materials have undergone sufficient working or processing.
            2.   Products which have acquired originating status by virtue of paragraph 1 shall only continue to be considered as products originating in the Community or Egypt when the value added there exceeds the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the products concerned shall be considered as originating in the country referred to in paragraph 1 which accounts for the highest value of originating materials used. In the allocation of origin, no account shall be taken of materials originating in the other countries referred to in paragraph 1 which have undergone sufficient working or processing in the Community or Egypt.
            3.   The cumulation provided for in this Article may only be applied where the materials used have acquired the status of originating products by an application of rules of origin identical to the rules in this Protocol. The Community and Egypt shall provide each other, through the European Commission, with details of agreements and their corresponding rules of origin which have been concluded with the other countries referred to in paragraph 1.
            4.   Once the requirements laid down in paragraph 3 have been fulfilled, and a date for the entry into force of these provisions has been agreed, each party shall fulfil its own notification and information obligations.
            Article 5
            Wholly obtained products
            1.   The following shall be considered as wholly obtained in the Community or Egypt:
            
                        (a)
                     
                     
                        mineral products extracted from their soil or from their seabed;
                     
                  
                        (b)
                     
                     
                        vegetable products harvested there;
                     
                  
                        (c)
                     
                     
                        live animals born and raised there;
                     
                  
                        (d)
                     
                     
                        products from live animals raised there;
                     
                  
                        (e)
                     
                     
                        products obtained by hunting or fishing conducted there;
                     
                  
                        (f)
                     
                     
                        products of sea fishing and other products taken from the sea outside the territorial waters of the Community or Egypt by their vessels;
                     
                  
                        (g)
                     
                     
                        products made aboard their factory ships exclusively from products referred to in subparagraph (f);
                     
                  
                        (h)
                     
                     
                        used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or 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 subparagraphs (a) to (j).
                     
                  2.   The terms ‘their vessels’ and ‘their factory ships’ in paragraph 1(f) and (g) shall apply only to vessels and factory ships:
            
                        (a)
                     
                     
                        which are registered or recorded in an EC Member State or in Egypt;
                     
                  
                        (b)
                     
                     
                        which sail under the flag of an EC Member State or of Egypt;
                     
                  
                        (c)
                     
                     
                        which are owned to an extent of at least 50 % by nationals of EC Member States or of Egypt, or by a company with its head office in one of these States, of which the manager or managers, Chairman of the Board of Directors or the Supervisory Board, and the majority of the members of such boards are nationals of EC Member States or of Egypt and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of the said States;
                     
                  
                        (d)
                     
                     
                        of which the master and officers are nationals of EC Member States or of Egypt; and
                     
                  
                        (e)
                     
                     
                        of which at least 75 % of the crew are nationals of EC Member States or of Egypt.
                     
                  Article 6
            Sufficiently worked or processed products
            1.   For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II are fulfilled.
            The conditions referred to above indicate, for all products covered by this Agreement, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
            2.   Notwithstanding paragraph 1, the products which are not wholly obtained and listed in Annex II(a) are considered to be sufficiently worked or processed when the conditions set out in the list in Annex II(a) are fulfilled.
            The provision of this paragraph shall apply for three years following the entry into force of the Agreement.
            3.   Notwithstanding paragraph 1 and 2, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a product may nevertheless be used, provided that:
            
                        (a)
                     
                     
                        their total value does not exceed 10 % of the ex-works price of the product;
                     
                  
                        (b)
                     
                     
                        any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
                     
                  This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
            4.   Paragraphs 1, 2 and 3 shall apply except as provided in Article 7.
            Article 7
            Insufficient working or processing operations
            1.   Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:
            
                        (a)
                     
                     
                        operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations);
                     
                  
                        (b)
                     
                     
                        simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
                     
                  
                        (c)
                     
                     
                        
                                    (i)
                                 
                                 
                                    changes of packaging and breaking up and assembly of packages;
                                 
                              
                                    (ii)
                                 
                                 
                                    simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
                                 
                              
                  
                        (d)
                     
                     
                        affixing marks, labels and other like distinguishing signs on products or their packaging;
                     
                  
                        (e)
                     
                     
                        simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Protocol to enable them to be considered as originating in the Community or Egypt;
                     
                  
                        (f)
                     
                     
                        simple assembly of parts to constitute a complete product;
                     
                  
                        (g)
                     
                     
                        a combination of two or more operations specified in subparagraphs (a) to (f);
                     
                  
                        (h)
                     
                     
                        slaughter of animals.
                     
                  2.   All the operations carried out in either the Community or Egypt on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
            Article 8
            Unit of qualification
            1.   The unit of qualification for the application of the provisions of this Protocol shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
            Accordingly, it follows that:
            
                        (a)
                     
                     
                        when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
                     
                  
                        (b)
                     
                     
                        when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Protocol.
                     
                  2.   Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
            Article 9
            Accessories, spare parts and tools
            Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
            Article 10
            Sets
            Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
            Article 11
            Neutral elements
            In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
            
                        (a)
                     
                     
                        energy and fuel;
                     
                  
                        (b)
                     
                     
                        plant and equipment;
                     
                  
                        (c)
                     
                     
                        machines and tools;
                     
                  
                        (d)
                     
                     
                        goods which do not enter and which are not intended to enter into the final composition of the product.
                     
                  TITLE III
            TERRITORIAL REQUIREMENTS
            Article 12
            Principle of territoriality
            1.   The conditions set out in Title II relative to the acquisition of originating status must be fulfilled without interruption in the Community or Egypt, except as provided for in Article 4.
            2.   If originating goods exported from the Community or Egypt to another country are returned, except in so far as provided for in Article 4 they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
            
                        (a)
                     
                     
                        the goods returned are the same goods as those exported; and
                     
                  
                        (b)
                     
                     
                        they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
                     
                  Article 13
            Direct transport
            1.   The preferential treatment provided for under the Agreement applies only to products, satisfying the requirements of this Protocol, which are transported directly between the Community and Egypt or through the territories of the other countries referred to in Article 4. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, transhipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
            Originating products may be transported by pipeline across territory other than that of the Community or Egypt.
            2.   Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:
            
                        (a)
                     
                     
                        a single transport document covering the passage from the exporting country through the country of transit; or
                     
                  
                        (b)
                     
                     
                        a certificate issued by the customs authorities of the country of transit:
                        
                                    (i)
                                 
                                 
                                    giving an exact description of the products;
                                 
                              
                                    (ii)
                                 
                                 
                                    stating the dates of unloading and reloading of the products and, where applicable, the names of the ships, or the other means of transport used; and
                                 
                              
                                    (iii)
                                 
                                 
                                    certifying the conditions under which the products remained in the transit country; or
                                 
                              
                  
                        (c)
                     
                     
                        failing these, any substantiating documents.
                     
                  Article 14
            Exhibitions
            1.   Originating products, sent for exhibition in a country other than those referred to in Article 4 and sold after the exhibition for importation in the Community or Egypt 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 the Community or Egypt to the country in which the exhibition is held and has exhibited them there;
                     
                  
                        (b)
                     
                     
                        the products have been sold or otherwise disposed of by that exporter to a person in the Community or Egypt;
                     
                  
                        (c)
                     
                     
                        the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
                     
                  
                        (d)
                     
                     
                        the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
                     
                  2.   A proof of origin must be issued or made out in accordance with the provisions of Title V and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition must be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
            3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products, and during which the products remain under customs control.
            TITLE IV
            DRAWBACK OR EXEMPTION
            Article 15
            Prohibition of drawback of, or exemption from, customs duties
            1.   Non-originating materials used in the manufacture of products originating in the Community, in Egypt or in one of the other countries referred to in Article 4 for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or Egypt to drawback of, or exemption from, customs duties of whatever kind.
            2.   The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or Egypt to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.
            3.   The exporter of products covered by a proof of origin shall be prepared to submit at any time, upon request from the customs authorities, all appropriate documents proving that no drawback has been obtained in respect of the non-originating materials used in the manufacture of the products concerned and that all customs duties or charges having equivalent effect applicable to such materials have actually been paid.
            4.   The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9 and products in a set within the meaning of Article 10 when such items are non-originating.
            5.   The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of the kind to which the Agreement applies. Furthermore, they shall not preclude the application of an export refund system for agricultural products, applicable upon export in accordance with the provisions of the Agreement.
            6.   The provisions of this Article shall not apply for six years following the entry into force of the Agreement.
            7.   After the entry into force of the provisions of this Article and notwithstanding paragraph 1, Egypt may apply arrangements for drawback of, or exemption from, customs duties or charges having an equivalent effect, applicable to materials used in the manufacture of originating products, subject to the following provisions:
            
                        (a)
                     
                     
                        a 5 % rate of customs charge shall be retained in respect of products falling within Chapters 25 to 49 and 64 to 97 of the Harmonised System, or such lower rate as in force in Egypt;
                     
                  
                        (b)
                     
                     
                        a 10 % rate of customs charge shall be retained in respect of products falling within Chapters 50 to 63 of the Harmonised System, or such lower rate as in force in Egypt.
                     
                  Before the end of the transitional period referred to in Article 6 of the Agreement, the provisions of this paragraph will be reviewed.
            TITLE V
            PROOF OF ORIGIN
            Article 16
            General requirements
            1.   Products originating in the Community shall, on importation into Egypt and products originating in Egypt shall, on importation into the Community benefit from this Agreement upon submission of either:
            
                        (a)
                     
                     
                        a movement certificate EUR1, a specimen of which appears in Annex IV; or
                     
                  
                        (b)
                     
                     
                        in the cases specified in Article 21(1), a declaration, the text of which appears in Annex V, 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 (hereinafter referred to as the invoice declaration).
                     
                  2.   Notwithstanding paragraph 1, originating products within the meaning of this Protocol shall, in the cases specified in Article 26, benefit from this Agreement without it being necessary to submit any of the documents referred to above.
            Article 17
            Procedure for the issue of a movement certificate EUR1
            1.   A movement certificate EUR1 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 EUR1 and the application form, specimens of which appear in Annex IV. These forms shall be completed in one of the languages in which this Agreement is drawn up and in accordance with the provisions of the domestic law of the exporting country. If they are handwritten, they shall be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.
            3.   The exporter applying for the issue of a movement certificate EUR1 shall be prepared to submit at any time, at the request of the customs authorities of the exporting country where the movement certificate EUR1 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 EUR1 shall be issued by the customs authorities of an EC Member State or Egypt if the products concerned can be considered as products originating in the Community, Egypt or in one of the other countries referred to in Article 4 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 EUR1 shall be indicated in box 11 of the certificate.
            7.   A movement certificate EUR1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
            Article 18
            Movement certificates EUR1 issued retrospectively
            1.   Notwithstanding Article 17(7), a movement certificate EUR1 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 EUR1 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 EUR1 relates, and state the reasons for his request.
            3.   The customs authorities may issue a movement certificate EUR1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
            4.   Movement certificates EUR1 issued retrospectively must be endorsed with one of the following phrases:
            ‘NACHTRÄGLICH AUSGESTELLT’, ‘DELIVRE A POSTERIORI’, ‘RILASCIATO A POSTERIORI’, ‘AFGEGEVEN A POSTERIORI’, ‘ISSUED RETROSPECTIVELY’, ‘UDSTEDT EFTERFØLGENDE’, ‘ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ’, ‘EXPEDIDO A POSTERIORI’, ‘EMITIDO A POSTERIORI’, ‘ANNETTU JÄLKIKÄTEEN’, ‘UTFÄRDAT I EFTERHAND’, ‘Arabic version’.
            5.   The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR1.
            Article 19
            Issue of a duplicate movement certificate EUR1
            1.   In the event of theft, loss or destruction of a movement certificate EUR1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
            2.   The duplicate issued in this way must be endorsed with one of the following words:
            ‘DUPLIKAT’, ‘DUPLICATA’, ‘DUPLICATO’, ‘DUPLICAAT’, ‘DUPLICATE’, ‘ΑΝΤΙΓΡΑΦΟ’, ‘DUPLICADO’, ‘SEGUNDA VIA’, ‘KAKSOISKAPPALE’, ‘Arabic version’.
            3.   The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR1.
            4.   The duplicate, which must bear the date of issue of the original movement certificate EUR1, shall take effect as from that date.
            Article 20
            Issue of movement certificates EUR1 on the basis of a proof of origin issued or made out previously
            When originating products are placed under the control of a customs office in the Community or Egypt, it shall be possible to replace the original proof of origin by one or more movement certificates EUR1 for the purpose of sending all or some of these products elsewhere within the Community or Egypt. The replacement movement certificate(s) EUR1 shall be issued by the customs office under whose control the products are placed.
            Article 21
            Conditions for making out an invoice declaration
            1.   An invoice declaration as referred to in Article 16(1)(b) may be made out:
            
                        (a)
                     
                     
                        by an approved exporter within the meaning of Article 22, or
                     
                  
                        (b)
                     
                     
                        by any exporter for any consignment consisting of one or more packages containing originating products whose total value does not exceed EUR 6 000.
                     
                  2.   An invoice declaration may be made out if the products concerned can be considered as products originating in the Community, Egypt or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Protocol.
            3.   The exporter making out an invoice declaration shall be prepared to submit at any time, at the request of the customs authorities of the exporting country, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Protocol.
            4.   An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the declaration, the text of which appears in Annex V, 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 22 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
            6.   An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.
            Article 22
            Approved exporter
            1.   The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under this Agreement to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such 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 23
            Validity of proof of origin
            1.   A proof of origin shall be valid for four months from the date of issue in the exporting country, and must be submitted within the said period to the customs authorities of the importing country.
            2.   Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment, where the failure to submit these documents by the final date set is due to exceptional circumstances.
            3.   In other cases of belated presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the said final date.
            Article 24
            Submission of proof of origin
            Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. 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 25
            Importation by instalments
            Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
            Article 26
            Exemptions from proof of origin
            1.   Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Protocol and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, this declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
            2.   Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
            3.   Furthermore, the total value of these products shall not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
            Article 27
            Supporting documents
            The documents referred to in Articles 17(3) and 21(3) used for the purpose of proving that products covered by a movement certificate EUR1 or an invoice declaration can be considered as products originating in the Community, Egypt or in one of the other countries referred to in Article 4 and fulfil the other requirements of this Protocol may consist, inter alia, of the following:
            
                        (a)
                     
                     
                        direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained for example in his accounts or internal bookkeeping;
                     
                  
                        (b)
                     
                     
                        documents proving the originating status of materials used, issued or made out in the Community or Egypt where these documents are used in accordance with domestic law;
                     
                  
                        (c)
                     
                     
                        documents proving the working or processing of materials in the Community or Egypt, issued or made out in the Community or Egypt, where these documents are used in accordance with domestic law;
                     
                  
                        (d)
                     
                     
                        movement certificates EUR1 or invoice declarations proving the originating status of materials used, issued or made out in the Community or Egypt in accordance with this Protocol, or in one of the other countries referred to in Article 4, in accordance with rules of origin which are identical to the rules in this Protocol.
                     
                  Article 28
            Preservation of proof of origin and supporting documents
            1.   The exporter applying for the issue of a movement certificate EUR1 shall keep for at least three years the documents referred to in Article 17(3).
            2.   The exporter making out an invoice declaration shall keep for at least three years a copy of this invoice declaration as well as the documents referred to in Article 21(3).
            3.   The customs authorities of the exporting country issuing a movement certificate EUR1 shall keep for at least three years the application form referred to in Article 17(2).
            4.   The customs authorities of the importing country shall keep for at least three years the movement certificates EUR1 and the invoice declarations submitted to them.
            Article 29
            Discrepancies and formal errors
            1.   The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not, ipso facto, render the proof of origin null and void if it is duly established that this document does correspond to the products submitted.
            2.   Obvious formal errors such as typing errors on a proof of origin should not cause this document to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made in this document.
            Article 30
            Amounts expressed in euro
            1.   Amounts in the national currency of the exporting country equivalent to the amounts expressed in euro shall be fixed by the exporting country and communicated to the importing countries through the European Commission.
            2.   When the amounts exceed the corresponding amounts fixed by the importing country, the latter shall accept them if the products are invoiced in the currency of the exporting country. When the products are invoiced in the currency of an EC Member State or another country referred to in Article 4, the importing country shall recognise the amount notified by the country concerned.
            3.   The amounts to be used in any given national currency shall be the equivalent in that national currency of the amounts expressed in euro as at the first working day in October 1999.
            4.   The amounts expressed in euro and their equivalents in the national currencies of EC Member States and Egypt shall be reviewed by the Association Committee at the request of the Community or Egypt. When carrying out this review, the Association Committee shall ensure that there will be no decrease in the amounts to be used in national currency and shall furthermore consider the desirability of preserving the effects of the limits concerned in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
            TITLE VI
            ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
            Article 31
            Mutual assistance
            1.   The customs authorities of the EC Member States and of Egypt shall provide each other, through the European Commission, with specimen impressions of stamps used in their customs offices for the issue of movement certificates EUR1 and with the addresses of the customs authorities responsible for verifying those certificates and invoice declarations.
            2.   In order to ensure the proper application of this Protocol, the Community and Egypt shall assist each other, through the competent customs administrations, in checking the authenticity of the movement certificates EUR1 or the invoice declarations and the correctness of the information given in these documents.
            Article 32
            Verification of proofs of origin
            1.   Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Protocol.
            2.   For the purposes of implementing the provisions of paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR1 and the invoice, if it has been submitted, the invoice declaration, or a copy of these documents, to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof of origin is incorrect shall be forwarded in support of the request for verification.
            3.   The verification shall be carried out by the customs authorities of the exporting country. For this purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
            4.   If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
            5.   The customs authorities requesting the verification shall be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the Community, Egypt or one of the other countries referred to in Article 4 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.
            Article 33
            Dispute settlement
            Where disputes arise in relation to the verification procedures of Article 32 which cannot be settled between the customs authorities requesting a verification and the customs authorities responsible for carrying out this verification or where they raise a question as to the interpretation of this Protocol, they shall be submitted to the Association Committee.
            In all cases the settlement of disputes between the importer and the customs authorities of the importing country shall be under the legislation of the said country.
            Article 34
            Penalties
            Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining a preferential treatment for products.
            Article 35
            Free zones
            1.   The Community and Egypt shall take all necessary steps to ensure that products traded under cover of a proof of origin which in the course of transport use a free zone situated in their territory, are not substituted by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
            2.   By means of an exemption to the provisions contained in paragraph 1, when products originating in the Community or Egypt 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 EUR1 certificate at the exporter's request, if the treatment or processing undergone is in conformity with the provisions of this Protocol.
            TITLE VII
            CEUTA AND MELILLA
            Article 36
            Application of the Protocol
            1.   The term ‘Community’ used in Article 2 does not cover Ceuta and Melilla.
            2.   Products originating in Egypt, when imported into Ceuta or Melilla, shall enjoy in all respects the same customs regime as that which is applied to products originating in the customs territory of the Community under Protocol 2 of the Act of Accession of the Kingdom of Spain and the Portuguese Republic to the European Communities. Egypt shall grant to imports of products covered by the Agreement and originating in Ceuta and Melilla the same customs regime as that which is granted to products imported from and originating in the Community.
            3.   For the purpose of the application of paragraph 2 concerning products originating in Ceuta and Melilla, this Protocol shall apply, mutatis mutandis, subject to the special conditions set out in Article 37.
            Article 37
            Special conditions
            1.   Providing they have been transported directly in accordance with the provisions of Article 13, the following shall be considered as:
            
                        1.
                     
                     
                        products originating in Ceuta and Melilla:
                        
                                    (a)
                                 
                                 
                                    products wholly obtained in Ceuta and Melilla;
                                 
                              
                                    (b)
                                 
                                 
                                    products obtained in Ceuta and Melilla in the manufacture of which products other than those referred to in (a) are used, provided that:
                                    
                                                (i)
                                             
                                             
                                                the said products have undergone sufficient working or processing within the meaning of Article 6 of this Protocol; or that
                                             
                                          
                                                (ii)
                                             
                                             
                                                those products are originating in Egypt or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 7(1).
                                             
                                          
                              
                  
                        2.
                     
                     
                        products originating in Egypt:
                        
                                    (a)
                                 
                                 
                                    products wholly obtained in Egypt;
                                 
                              
                                    (b)
                                 
                                 
                                    products obtained in Egypt, in the manufacture of which products other than those referred to in (a) are used, provided that:
                                    
                                                (i)
                                             
                                             
                                                the said products have undergone sufficient working or processing within the meaning of Article 6 of this Protocol; or that
                                             
                                          
                                                (ii)
                                             
                                             
                                                those products are originating in Ceuta and Melilla or the Community within the meaning of this Protocol, provided that they have been submitted to working or processing which goes beyond the insufficient working or processing referred to in Article 7(1).
                                             
                                          
                              
                  2.   Ceuta and Melilla shall be considered as a single territory.
            3.   The exporter or his authorised representative shall enter ‘Egypt’ and ‘Ceuta and Melilla’ in box 2 of movement certificates EUR1 or on invoice declarations. In addition, in the case of products originating in Ceuta and Melilla, this shall be indicated in box 4 of movement certificates EUR1 or on invoice declarations.
            4.   The Spanish customs authorities shall be responsible for the application of this Protocol in Ceuta and Melilla.
            TITLE VIII
            FINAL PROVISIONS
            Article 38
            Amendments to the Protocol
            The Association Council may decide to amend the provisions of this Protocol.
            Article 39
            Implementation of the Protocol
            The Community and Egypt shall each take the steps necessary to implement this Protocol.
            Article 40
            Goods in transit or storage
            The provisions of the Agreement may be applied to goods which comply with the provisions of this Protocol and which on the date of entry into force of the Agreement are either in transit or are in the Community or in Egypt or, in temporary storage in bonded warehouses or in free zones, subject to the submission to the customs authorities of the importing State, within four months of that date, of a certificate EUR1 issued retrospectively by the competent authorities of the exporting State together with the documents showing that the goods have been transported directly.
            
               (1)  Cumulation as provided for in this Article does not apply to materials originating in Turkey which are mentioned in the list at Annex III to this Protocol.
            
               ANNEX I TO PROTOCOL 4
               Introductory notes to the list in Annex II
               Note 1
               The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.
               Note 2
               
                           1.
                        
                        
                           The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in 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 Harmonised 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
               
                           5.
                        
                        
                           The provisions of Article 6 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 Egypt.
                           Example:
                           An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading ex 7224.
                           If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
                        
                     
                           6.
                        
                        
                           The rule in the list represents the minimum amount of working or processing required and the carrying out of more working or processing also confers originating status; conversely, the carrying out of less working or processing cannot confer originating status. Thus if a rule provides that non-originating material at a certain level of manufacture may be used, the use of such material at an earlier stage of manufacture is allowed and the use of such material at a later stage is not.
                        
                     
                           7.
                        
                        
                           Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading ...’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
                        
                     
                           8.
                        
                        
                           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 headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other or both.
                        
                     
                           9.
                        
                        
                           Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
                           Example:
                           The rule for prepared foods of heading 1904 which specifically excludes the use of cereals and their derivatives does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
                           However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
                           Example:
                           In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth — even if non-woven cloth 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.
                        
                     
                           10.
                        
                        
                           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
               
                           11.
                        
                        
                           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.
                        
                     
                           12.
                        
                        
                           The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of headings 5101 to 5105, the cotton fibres of headings 5201 to 5203 and the other vegetable fibres of headings 5301 to 5305.
                        
                     
                           13.
                        
                        
                           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.
                        
                     
                           14.
                        
                        
                           The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
                        
                     Note 5
               
                           15.
                        
                        
                           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 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).
                        
                     
                           16.
                        
                        
                           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,
                                    
                                 
                                       —
                                    
                                    
                                       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 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
                                    
                                 
                                       —
                                    
                                    
                                       other products of heading 5605.
                                    
                                 Example:
                           A yarn of heading 5205 made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 % of the yarn.
                           Example:
                           A woollen fabric of heading 5112 made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn 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 % of the weight of the fabric.
                           Example:
                           Tufted textile fabric of heading 5802 made from cotton yarn of heading 5205 and cotton fabric of heading 5210 is only a mixed product if the cotton fabric is itself a mixed fabric 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 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
                           Example:
                           A carpet with tufts made from both artificial yarns and cotton yarns and with a jute backing is a mixed product because three basic textile materials are used. Thus, any non-originating materials that are at a later stage of manufacture than the rule allows may be used, provided their total weight does not exceed 10 % of the weight of the textile materials of the carpet. Thus, both the jute backing and/or the artificial yarns could be imported at that stage of manufacture, provided the weight conditions are met.
                        
                     
                           17.
                        
                        
                           In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped’ this tolerance is 20 % in respect of this yarn.
                        
                     
                           18.
                        
                        
                           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 % in respect of this strip.
                        
                     Note 6
               
                           19.
                        
                        
                           In the case of those textile products which are marked in the list by a footnote referring to this note, textile materials, with the exception of linings and interlinings, which do not satisfy the rule set out in the list in column 3 for the made-up product concerned may be used provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
                        
                     
                           20.
                        
                        
                           Without prejudice to Note 6.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile products, whether or not they contain textiles.
                           Example:
                           If a rule in the list provides that for a particular textile item, such as trousers, yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners even though slide-fasteners normally contain textiles.
                        
                     
                           21.
                        
                        
                           Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
                        
                     Note 7
               
                           22.
                        
                        
                           For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the following:
                           
                                       (a)
                                    
                                    
                                       vacuum distillation;
                                    
                                 
                                       (b)
                                    
                                    
                                       redistillation by a very thorough fractionation process (1);
                                    
                                 
                                       (c)
                                    
                                    
                                       cracking;
                                    
                                 
                                       (d)
                                    
                                    
                                       reforming;
                                    
                                 
                                       (e)
                                    
                                    
                                       extraction by means of selective solvents;
                                    
                                 
                                       (f)
                                    
                                    
                                       the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolorisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
                                    
                                 
                                       (g)
                                    
                                    
                                       polymerisation;
                                    
                                 
                                       (h)
                                    
                                    
                                       alkylation;
                                    
                                 
                                       (i)
                                    
                                    
                                       isomerisation.
                                    
                                 
                     
                           23.
                        
                        
                           For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:
                           
                                       (a)
                                    
                                    
                                       vacuum distillation;
                                    
                                 
                                       (b)
                                    
                                    
                                       redistillation by a very thorough fractionation process (1);
                                    
                                 
                                       (c)
                                    
                                    
                                       cracking;
                                    
                                 
                                       (d)
                                    
                                    
                                       reforming;
                                    
                                 
                                       (e)
                                    
                                    
                                       extraction by means of selective solvents;
                                    
                                 
                                       (f)
                                    
                                    
                                       the process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
                                    
                                 
                                       (g)
                                    
                                    
                                       polymerisation;
                                    
                                 
                                       (h)
                                    
                                    
                                       alkylation;
                                    
                                 
                                       (ij)
                                    
                                    
                                       isomerisation;
                                    
                                 
                                       (k)
                                    
                                    
                                       in respect of heavy oils falling within heading ex 2710 only, desulphurisation with hydrogen resulting in a reduction of at least 85 % of the sulphur content of the products processed (ASTM D 1266-59 T method);
                                    
                                 
                                       (l)
                                    
                                    
                                       in respect of products falling within heading 2710 only, deparaffining by a process other than filtering;
                                    
                                 
                                       (m)
                                    
                                    
                                       in respect of heavy oils falling within heading ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 oC with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
                                    
                                 
                                       (n)
                                    
                                    
                                       in respect of fuel oils falling within heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 oC by the ASTM D 86 method;
                                    
                                 
                                       (o)
                                    
                                    
                                       in respect of heavy oils other than gas oils and fuel oils falling within heading ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.
                                    
                                 
                     
                           24.
                        
                        
                           For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.
                        
                     
                  (1)  Cumulation as provided for in this Article does not apply to materials originating in Turkey which are mentioned in the list at Annex III to this Protocol.
            
            
               ANNEX II TO PROTOCOL 4
               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 the Agreement.
               It is therefore necessary to consult the other parts of the Agreement
               
                           HS heading
                        
                        
                           Description of product
                        
                        
                           Working or processing carried out on non–originating materials that confers originating status
                        
                     
                           (1)
                        
                        
                           (2)
                        
                        
                           (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
                        
                        
                            
                        
                     
                           Chapter 03
                        
                        
                           Fish and crustaceans, molluscs and other aquatic invertebrates
                        
                        
                           Manufacture in which all the materials of Chapter 3 used must be wholly obtained
                        
                        
                            
                        
                     
                           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 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 0714 or fruit used must be wholly obtained
                        
                        
                            
                        
                     
                           ex 1106
                        
                        
                           Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
                        
                        
                           Drying and milling of leguminous vegetables of heading 0708
                        
                        
                            
                        
                     
                           Chapter 12
                        
                        
                           Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                        
                        
                           Manufacture in which all the materials of Chapter 12 used must be wholly obtained
                        
                        
                            
                        
                     
                           1301
                        
                        
                           Lac; natural gums, resins, gum–resins and oleoresins (for example, balsams)
                        
                        
                           Manufacture in which the value of any materials of heading 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 0209 or 1503:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Fats from bones or waste
                                    
                                 
                        
                           Manufacture from materials of any heading except those of headings 0203, 0206 or 0207 or bones of heading 0506
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
                        
                        
                            
                        
                     
                           1502
                        
                        
                           Fats of bovine animals, sheep or goats, other than those of heading 1503
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Fats from bones or waste
                                    
                                 
                        
                           Manufacture from materials of any heading except those of headings 0201, 0202, 0204 or 0206 or bones of heading 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 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 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 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
                                    
                                 
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Solid fractions, except for that of jojoba oil
                                    
                                 
                        
                           Manufacture from other materials of headings 1507 to 1515
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which all the vegetable materials used must be wholly obtained
                        
                        
                            
                        
                     
                           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
                        
                        
                           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 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
                                    
                                 
                        
                            
                        
                     
                           Chapter 16
                        
                        
                           Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                        
                        
                           Manufacture from animals of Chapter 1. All the materials of Chapter 3 used must be wholly obtained
                        
                        
                            
                        
                     
                           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 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, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Malt extract
                                    
                                 
                        
                           Manufacture from cereals of Chapter 10
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which:
                           
                                       –
                                    
                                    
                                       all the materials used are classified within a heading other than that of the product,
                                    
                                 
                                       –
                                    
                                    
                                       the value of any materials of Chapter 17 used does not exceed 30 % of the 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 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 and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
                        
                        
                           Manufacture:
                           
                                       –
                                    
                                    
                                       from materials not classified within heading 1806,
                                    
                                 
                                       –
                                    
                                    
                                       in which all the cereals and flour (except durum wheat and its derivates) 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 crystallised)
                        
                        
                           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 headings 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 headings 2002 to 2005
                        
                        
                            
                        
                     
                           2106
                        
                        
                           Food preparations not elsewhere specified or included
                        
                        
                           Manufacture in which:
                           
                                       –
                                    
                                    
                                       all the materials used are classified within a heading other than that of the product,
                                    
                                 
                                       –
                                    
                                    
                                       the value of any materials of Chapter 17 used does not exceed 30 % of the 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 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
                                    
                                 
                        
                            
                        
                     
                           2208
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                        
                        
                           Manufacture:
                           
                                       –
                                    
                                    
                                       from materials not classified within headings 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 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 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 oC (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) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 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) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           2711
                        
                        
                           Petroleum gases and other gaseous hydrocarbons
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials 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) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           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) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           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) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           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) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 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 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) (1)
                           
                           or
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 2902
                        
                        
                           Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                        
                        
                           Operations of refining and/or one or more specific process(es) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials 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 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 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 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
                        
                     
                           2933
                        
                        
                           Heterocyclic compounds with nitrogen hetero-atom(s) only
                        
                        
                           Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used may not exceed 20 % of the 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
                        
                     
                           2934
                        
                        
                           Nucleic acids and their salts; other heterocyclic compounds
                        
                        
                           Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used may not exceed 20 % of the 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
                        
                        
                            
                        
                     
                           3002
                        
                        
                           Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
                                    
                                 
                        
                           Manufacture from materials of any heading, including other materials of heading 3002. 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 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 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 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 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 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
                        
                        
                            
                        
                     
                           3003 and 3004
                        
                        
                           Medicaments (excluding goods of heading 3002, 3005 or 3006):
                           
                                       –
                                    
                                    
                                       Obtained from amikacin of heading 2941
                                    
                                 
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials of heading 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the 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 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 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 fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                           
                                       –
                                    
                                    
                                       sodium nitrate
                                    
                                 
                                       –
                                    
                                    
                                       calcium cyanamide
                                    
                                 
                                       –
                                    
                                    
                                       potassium sulphate
                                    
                                 
                                       –
                                    
                                    
                                       magnesium potassium sulphate
                                    
                                 
                        
                           Manufacture in which:
                           
                                       –
                                    
                                    
                                       all the materials used are classified within a heading other than that of the product. However, materials 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 (2)
                           
                        
                        
                           Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials from heading 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’ (3) 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) (1)
                           
                           or
                           Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           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 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 3823,
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           
                                       –
                                    
                                    
                                       materials of heading 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 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 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, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Instant print film for colour photography, in packs
                                    
                                 
                        
                           Manufacture in which all the materials used are classified within a heading other than headings 3701 or 3702. However, materials from heading 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 3701 or 3702. However, materials from headings 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, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than headings 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 headings 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 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 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 plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the 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
                        
                        
                            
                        
                     
                           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 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 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 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 gelatine, whether or not on a paper or textile backing
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           3901 to 3915
                        
                        
                           Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex 3907 and 3912 for which the rules are set out below:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                                    
                                 
                        
                           Manufacture in which:
                           
                                       –
                                    
                                    
                                       the value of all the materials used does not exceed 50 % of the 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 (4)
                                       
                                    
                                 
                        
                           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 (4)
                           
                        
                        
                           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 (4)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       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 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 homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                                    
                                 
                        
                           Manufacture in which:
                           
                                       –
                                    
                                    
                                       the value of all the materials used does not exceed 50 % of the 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 (4)
                                       
                                    
                                 
                        
                           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 (4)
                           
                        
                        
                           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 neutralised 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, metallised
                        
                        
                           Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (5)
                           
                        
                        
                           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 headings 4011 or 4012
                        
                        
                            
                        
                     
                           ex 4017
                        
                        
                           Articles of hard rubber
                        
                        
                           Manufacture from hard rubber
                        
                        
                            
                        
                     
                           ex Chapter 41
                        
                        
                           Raw hides and skins (other than fur skins) 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 4107
                        
                        
                           Leather, without hair or wool, other than leather of headings 4108 or 4109
                        
                        
                           Retanning of pre-tanned leather
                           or
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                        
                        
                            
                        
                     
                           4109
                        
                        
                           Patent leather and patent laminated leather; metallised leather
                        
                        
                           Manufacture from leather of headings 4104 to 4107 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
                        
                        
                           Fur skins 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 fur skins, assembled:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Plates, crosses and similar forms
                                    
                                 
                        
                           Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed fur skins
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from non-assembled, tanned or dressed fur skins
                        
                        
                            
                        
                     
                           4303
                        
                        
                           Articles of apparel, clothing accessories and other articles of fur skin
                        
                        
                           Manufacture from non-assembled tanned or dressed fur skins of heading 4302
                        
                        
                            
                        
                     
                           ex Chapter 44
                        
                        
                           Wood and articles of wood; wood charcoal; except for:
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                        
                        
                            
                        
                     
                           ex 4403
                        
                        
                           Wood roughly squared
                        
                        
                           Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                        
                        
                            
                        
                     
                           ex 4407
                        
                        
                           Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or 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 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 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 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 headings 4909 or 4911
                        
                        
                            
                        
                     
                           4910
                        
                        
                           Calendars of any kind, printed, including calendar blocks:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard
                                    
                                 
                        
                           Manufacture in which:
                           
                                       –
                                    
                                    
                                       all the materials used are classified within a heading other than that of the product,
                                    
                                 
                                       –
                                    
                                    
                                       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 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 (6):
                           
                                       –
                                    
                                    
                                       raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       other natural fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5007
                        
                        
                           Woven fabrics of silk or of silk waste:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (6)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man–made staple fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper
                                    
                                 or
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) 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 (6):
                           
                                       –
                                    
                                    
                                       raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper–making materials
                                    
                                 
                        
                            
                        
                     
                           5111 to 5113
                        
                        
                           Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (6)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man–made staple fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 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 (6):
                           
                                       –
                                    
                                    
                                       raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper–making materials
                                    
                                 
                        
                            
                        
                     
                           5208 to 5212
                        
                        
                           Woven fabrics of cotton:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (6)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 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 (6):
                           
                                       –
                                    
                                    
                                       raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5309 to 5311
                        
                        
                           Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (6)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man–made staple fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) 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 (6):
                           
                                       –
                                    
                                    
                                       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:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (6)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man–made staple fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           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 (6):
                           
                                       –
                                    
                                    
                                       raw silk or silk waste carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper–making materials
                                    
                                 
                        
                            
                        
                     
                           5512 to 5516
                        
                        
                           Woven fabrics of man-made staple fibres:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Incorporating rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (6)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man–made staple fibres not carded or combed or otherwise prepared for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 56
                        
                        
                           Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                        
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       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 (6):
                           
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           However:
                           
                                       –
                                    
                                    
                                       polypropylene filament of heading 5402,
                                    
                                 
                                       –
                                    
                                    
                                       polypropylene fibres of heading 5503 or 5506 or
                                    
                                 
                                       –
                                    
                                    
                                       polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres made from casein, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           5604
                        
                        
                           Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Rubber thread and cord, textile covered
                                    
                                 
                        
                           Manufacture from rubber thread or cord, not textile covered
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       natural fibres not carded or combed or otherwise processed for spinning,
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp, or
                                    
                                 
                                       –
                                    
                                    
                                       paper-making materials
                                    
                                 
                        
                            
                        
                     
                           5605
                        
                        
                           Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
                        
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       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 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale–yarn
                        
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       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 needleloom felt
                                    
                                 
                        
                           Manufacture from (6)
                           
                           
                                       –
                                    
                                    
                                       natural fibres, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 However:
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           
                                       –
                                    
                                    
                                       polypropylene filament of heading 5402,
                                    
                                 
                                       –
                                    
                                    
                                       polypropylene fibres of heading 5503 or 5506, or
                                    
                                 
                                       –
                                    
                                    
                                       polypropylene filament tow of heading 5501, of which the denomination in all cases of a single filament or fibre is less than 9 decitex may be used provided their value does not exceed 40 % of the ex-works price of the product
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Of other felt
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       natural fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       synthetic or artificial filament yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres, or
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 58
                        
                        
                           Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Combined with rubber thread
                                    
                                 
                        
                           Manufacture from single yarn (6)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp,
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerizing, heat setting, raising, calendering, shrink resistance processing, permanent finishing, 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
                        
                        
                            
                        
                     
                           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:
                           
                                       –
                                    
                                    
                                       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
                                    
                                 
                        
                            
                        
                     
                           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:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Containing not more than 90 % by weight of textile materials
                                    
                                 
                        
                           Manufacture from yarn
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from chemical materials or textile pulp
                        
                        
                            
                        
                     
                           5903
                        
                        
                           Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
                        
                        
                           Manufacture from yarn
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, 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 note 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 (6)
                           
                        
                        
                            
                        
                     
                           5905
                        
                        
                           Textile wall coverings:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Impregnated, coated, covered or laminated with rubber, plastics or other materials
                                    
                                 
                        
                           Manufacture from yarn
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp,
                                    
                                 or
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           5906
                        
                        
                           Rubberised textile fabrics, other than those of heading 5902:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Knitted or crocheted fabrics
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
                                    
                                 
                        
                           Manufacture from chemical materials
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from yarn
                        
                        
                            
                        
                     
                           5907
                        
                        
                           Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like
                        
                        
                           Manufacture from yarn
                           or
                           Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, 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 therefor, 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 5911
                                    
                                 
                                       –
                                    
                                    
                                       Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
                                    
                                 
                        
                           Manufacture from yarn or waste fabrics or rags of heading 6310
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       the following materials:
                                    
                                 
                                       –
                                    
                                    
                                       yarn of polytetrafluoroethylene (7),
                                    
                                 
                                       –
                                    
                                    
                                       yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
                                    
                                 
                                       –
                                    
                                    
                                       yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
                                    
                                 
                                       –
                                    
                                    
                                       monofil of polytetrafluoroethylene (7)
                                       
                                    
                                 
                                       –
                                    
                                    
                                       yarn of synthetic textile fibres of poly-p-phenylene terephthalamide,
                                    
                                 
                                       –
                                    
                                    
                                       glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (7)
                                       
                                    
                                 
                                       –
                                    
                                    
                                       copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4 - cyclohexanediethanol and isophthalic acid,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       coir yarn,
                                    
                                 
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           Chapter 60
                        
                        
                           Knitted or crocheted fabrics
                        
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           Chapter 61
                        
                        
                           Articles of apparel and clothing accessories, knitted or crocheted:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                                    
                                 
                        
                           Manufacture from yarn (6)
                               (8)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           ex Chapter 62
                        
                        
                           Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                        
                        
                           Manufacture from yarn (8)
                               (6)
                           
                        
                        
                            
                        
                     
                           ex 6202,
                           ex 6204,
                           ex 6206,
                           ex 6209 and ex 6211
                        
                        
                           Women's, girls' and babies' clothing and clothing accessories for babies, embroidered
                        
                        
                           Manufacture from yarn (8)
                           
                           or
                           Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (6)
                           
                        
                        
                            
                        
                     
                           ex 6210 and
                           ex 6216
                        
                        
                           Fire–resistant equipment of fabric covered with foil of aluminised polyester
                        
                        
                           Manufacture from yarn (8)
                           
                           or
                           Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (6)
                           
                        
                        
                            
                        
                     
                           6213 and
                           6214
                        
                        
                           Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Embroidered
                                    
                                 
                        
                           Manufacture from unbleached single yarn (6)
                               (8)
                           
                           or
                           Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (10)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from unbleached single yarn (6)
                               (8)
                           
                           or
                           Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           6217
                        
                        
                           Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Embroidered
                                    
                                 
                        
                           Manufacture from yarn (8)
                           
                           or
                           Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (8)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Fire–resistant equipment of fabric covered with foil of aluminised polyester
                                    
                                 
                        
                           Manufacture from yarn (8)
                           
                           or
                           Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (8)
                           
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       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
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from yarn (8)
                           
                        
                        
                            
                        
                     
                           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 non-wovens
                                    
                                 
                        
                           Manufacture from (6):
                           
                                       –
                                    
                                    
                                       natural fibres, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       – –
                                    
                                    
                                       Embroidered
                                    
                                 
                        
                           Manufacture from unbleached single yarn (8)
                               (9)
                           
                           or
                           Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other:
                                    
                                 
                        
                           Manufacture from unbleached single yarn (8)
                               (9)
                           
                        
                        
                            
                        
                     
                           6305
                        
                        
                           Sacks and bags, of a kind used for the packing of goods
                        
                        
                           Manufacture from (8):
                           
                                       –
                                    
                                    
                                       natural fibres,
                                    
                                 
                                       –
                                    
                                    
                                       man-made staple fibres not carded or combed or otherwise processed for spinning, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                           6306
                        
                        
                           Tarpaulins, awnings and sun blinds; tents; sails for boats, sailboards or land craft; camping goods:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Of non-wovens
                                    
                                 
                        
                           Manufacture from (6)
                               (8):
                           
                                       –
                                    
                                    
                                       natural fibres, or
                                    
                                 
                                       –
                                    
                                    
                                       chemical materials or textile pulp
                                    
                                 
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other
                                    
                                 
                        
                           Manufacture from unbleached single yarn (6)
                               (8)
                           
                        
                        
                            
                        
                     
                           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 15 % 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 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
                        
                        
                            
                        
                     
                           6503
                        
                        
                           Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed
                        
                        
                           Manufacture from yarn or textile fibres (8)
                           
                        
                        
                            
                        
                     
                           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 (8)
                           
                        
                        
                            
                        
                     
                           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 7001
                        
                        
                            
                        
                     
                           7006
                        
                        
                           Glass of headings 7003, 7004 or 7005, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials
                        
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7007
                        
                        
                           Safety glass, consisting of toughened (tempered) or laminated glass
                        
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7008
                        
                        
                           Multiple-walled insulating units of glass
                        
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7009
                        
                        
                           Glass mirrors, whether or not framed, including rear-view mirrors
                        
                        
                           Manufacture from materials of heading 7001
                        
                        
                            
                        
                     
                           7010
                        
                        
                           Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                           or
                           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 7010 or 7018)
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                           or
                           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 7106, 7108 or 7110
                           or
                           Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
                           or
                           Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Semi-manufactured or in powder form
                                    
                                 
                        
                           Manufacture from unwrought precious metals
                        
                        
                            
                        
                     
                           ex 7107,
                           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
                           or
                        
                        
                            
                        
                     
                            
                        
                        
                            
                        
                        
                           Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 72
                        
                        
                           Iron and steel; except for:
                        
                        
                           Manufacture in which all the 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 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 of heading 7206
                        
                        
                            
                        
                     
                           7217
                        
                        
                           Wire of iron or non-alloy steel
                        
                        
                           Manufacture from semi-finished materials of heading 7207
                        
                        
                            
                        
                     
                           ex 7218, 7219 to 7222
                        
                        
                           Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                        
                        
                           Manufacture from ingots or other primary forms of heading 7218
                        
                        
                            
                        
                     
                           7223
                        
                        
                           Wire of stainless steel
                        
                        
                           Manufacture from semi-finished materials of heading 7218
                        
                        
                            
                        
                     
                           ex 7224, 7225 to 7228
                        
                        
                           Semi-finished products, 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 of heading 7206, 7218 or 7224
                        
                        
                            
                        
                     
                           7229
                        
                        
                           Wire of other alloy steel
                        
                        
                           Manufacture from semi-finished materials of heading 7224
                        
                        
                            
                        
                     
                           ex Chapter 73
                        
                        
                           Articles of iron or steel; except for:
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                        
                        
                            
                        
                     
                           ex 7301
                        
                        
                           Sheet piling
                        
                        
                           Manufacture from materials of heading 7206
                        
                        
                            
                        
                     
                           7302
                        
                        
                           Railway or tramway track construction 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 specialised for jointing or fixing rails
                        
                        
                           Manufacture from materials of heading 7206
                        
                        
                            
                        
                     
                           7304, 7305 and 7306
                        
                        
                           Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                        
                        
                           Manufacture from materials of heading 7206, 7207, 7218 or 7224
                        
                        
                            
                        
                     
                           ex 7307
                        
                        
                           Tube or pipe fittings of stainless steel (ISO code 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 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 7301 may not be used
                        
                        
                            
                        
                     
                           ex 7315
                        
                        
                           Skid chain
                        
                        
                           Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex Chapter 74
                        
                        
                           Copper and articles thereof; except for:
                        
                        
                           Manufacture 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 by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                        
                        
                            
                        
                     
                           7602
                        
                        
                           Aluminium waste or scrap
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                        
                        
                            
                        
                     
                           ex 7616
                        
                        
                           Aluminium articles other 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 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 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 8002 may not be used
                        
                        
                            
                        
                     
                           8002 and 8007
                        
                        
                           Tin waste and scrap; other articles of tin
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                        
                        
                            
                        
                     
                           Chapter 81
                        
                        
                           Other base metals; cermets; articles thereof:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Other base metals, wrought; articles thereof
                                    
                                 
                        
                           Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the 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 headings 8202 to 8205, put up in sets for retail sale
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set provided 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 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 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 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 all the materials used are classified within a heading other than that of the product (10)
                           
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                        
                     
                           8402
                        
                        
                           Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated 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 8402 and auxiliary plant for central heating boilers
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than heading 8403 or 8404
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the 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 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 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 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 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 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
                        
                     
                           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 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 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
                        
                        
                            
                        
                     
                           8456 to
                           8466
                        
                        
                           Machine–tools and machines and their parts and accessories of headings 8456 to 8466
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % 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
                        
                        
                            
                        
                     
                           8485
                        
                        
                           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 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 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 8518
                        
                        
                           Microphones and stands therefor; 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
                        
                        
                           Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device
                        
                        
                           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
                        
                     
                           8520
                        
                        
                           Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
                        
                        
                           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 headings 8519 to 8521
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           8523
                        
                        
                           Prepared unrecorded media for sound recording or similar recording of other phenomena, other than 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
                        
                        
                            
                        
                     
                           8524
                        
                        
                           Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Matrices and masters for the production of records
                                    
                                 
                        
                           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 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
                        
                     
                           8525
                        
                        
                           Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other 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-telephony, radio-telegraphy or 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
                        
                        
                           Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
                        
                        
                           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 headings 8525 to 8528:
                        
                        
                            
                        
                        
                            
                        
                     
                            
                        
                        
                           
                                       –
                                    
                                    
                                       Suitable for use solely or principally with video recording or reproducing apparatus
                                    
                                 
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the 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 and 8536
                        
                        
                           Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical 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 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
                        
                     
                           8537
                        
                        
                           Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
                        
                        
                           Manufacture:
                           
                                       –
                                    
                                    
                                       in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                    
                                 
                                       –
                                    
                                    
                                       where, within the above limit, the materials classified within heading 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 and microassemblies
                        
                        
                           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 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 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
                        
                        
                            
                        
                     
                           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 signalling 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, motorised, whether or not fitted with weapons, and parts of such vehicles
                        
                        
                           Manufacture in which:
                           
                                       –
                                    
                                    
                                       all the materials used are classified within a heading other than that of the product,
                                    
                                 
                                       –
                                    
                                    
                                       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 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 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 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 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 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 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, milometer, pedometers and the like; speed indicators and tachometers, other than those of headings 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 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 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 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 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
                        
                        
                            
                        
                     
                           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 motorised, 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
                                    
                                 
                        
                            
                        
                     
                           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 9613 used does not exceed 30 % of the ex-works price of the product
                        
                        
                            
                        
                     
                           ex 9614
                        
                        
                           Smoking pipes and pipe bowls
                        
                        
                           Manufacture from roughly shaped blocks
                        
                        
                            
                        
                     
                           Chapter 97
                        
                        
                           Works of art, collectors' pieces and antiques
                        
                        
                           Manufacture in which all the materials used are classified within a heading other than that of the product
                        
                        
                            
                        
                     
                  (1)  For the special conditions relating to ‘specific processes’ see Introductory Note 7.
               
                  (2)  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.
               
                  (3)  A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
               
                  (4)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
               
                  (5)  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 %.
               
                  (6)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
               
                  (7)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
               
                  (8)  See Introductory Note 6.
               
                  (9)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembly pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
               
                  (10)  This rule shall apply until 31 December 2005.
            
            
               ANNEX IIa TO PROTOCOL 4
               
                  LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT ON NON-ORIGINATING MATERIALS IN ORDER THAT THE PRODUCTS MANUFACTURED REFERRED TO IN ARTICLE 6(2) CAN OBTAIN ORIGINATING STATUS.
               
                           HS heading
                        
                        
                           Description of product
                        
                        
                           Working or processing carried out on non-originating materials that confers originating status
                        
                     
                           (1)
                        
                        
                           (2)
                        
                        
                           (3) or (4)
                        
                     
                           3205
                        
                        
                           Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (1)
                           
                        
                        
                           Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials from heading 3205 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 50 % 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’ (2) in this heading. However, materials of the same group 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 50 % of the ex-works price of the product
                        
                     
                           3303
                        
                        
                           Perfumes and toilet waters
                        
                        
                           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 30 % 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
                        
                     
                           3304
                        
                        
                           Beauty or make-up preparations and preparations for the care of skin (other than medicaments), including sun screen or sun tan preparations; manicure or pedicure 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 30 % 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
                        
                     
                           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 50 % 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 50 % of the ex-works price of the product;
                                    
                                 
                                       —
                                    
                                    
                                       where, within the above limit, the materials classified within heading 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 40 % of the ex-works price of the product
                        
                     
                           8528
                        
                        
                           Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
                        
                        
                           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 8714
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                        
                     
                           8714
                        
                        
                           Parts and accessories of vehicles of vehicles of heading Nos 8711 to 8713
                        
                        
                           Manufacture in which the value of all the materials used does not exceed 50 % 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 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
                        
                     
                  (1)  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.
               
                  (2)  A ‘group’ is regarded as any part of the heading separated from the rest by a semi-colon.
            
            
               ANNEX III TO PROTOCOL 4
               
                  LIST OF PRODUCTS ORIGINATING IN TURKEY TO WHICH THE PROVISIONS OF ARTICLE 4 DO NOT APPLY, LISTED IN THE ORDER OF HARMONISED SYSTEM CHAPTERS AND HEADINGS
               
               
                           Chapter 1
                        
                        
                            
                        
                     
                           Chapter 2
                        
                        
                            
                        
                     
                           Chapter 3
                        
                        
                            
                        
                     
                           0401 to 0402
                        
                        
                            
                        
                     
                           ex 0403
                        
                        
                           Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit or cocoa
                        
                     
                           0404 to 0410
                        
                        
                            
                        
                     
                           0504
                        
                        
                            
                        
                     
                           0511
                        
                        
                            
                        
                     
                           Chapter 6
                        
                        
                            
                        
                     
                           0701 to 0709
                        
                        
                            
                        
                     
                           ex 0710
                        
                        
                           Vegetables (uncooked or cooked by steaming or boiling in water), frozen
                        
                     
                           ex 0711
                        
                        
                           Vegetables, except sweet corn of heading 0711 90 30, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
                        
                     
                           0712 to 0714
                        
                        
                            
                        
                     
                           Chapter 8
                        
                        
                            
                        
                     
                           ex Chapter 9
                        
                        
                           Coffee, tea, and spices, excluding maté of heading 0903
                        
                     
                           Chapter 10
                        
                        
                            
                        
                     
                           Chapter 11
                        
                        
                            
                        
                     
                           Chapter 12
                        
                        
                            
                        
                     
                           ex 1302
                        
                        
                           Pectin
                        
                     
                           1501 to 1514
                        
                        
                            
                        
                     
                           ex 1515
                        
                        
                           Other fixed vegetable fats and oils (excluding jojoba oil and its fractions) and their fractions, whether or not refined, but not chemically modified
                        
                     
                           ex 1516
                        
                        
                           Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, excluding hydrogenated castor oil known as ‘opal-wax’
                        
                     
                           ex 1517 and
                           ex 1518
                        
                        
                           Margarines, imitation lard and other prepared edible fats
                        
                     
                           ex 1522
                        
                        
                           Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding degras
                        
                     
                           Chapter 16
                        
                        
                            
                        
                     
                           1701
                        
                        
                            
                        
                     
                           ex 1702
                        
                        
                           Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel excluding that of headings 1702 11 00, 1702 30 51, 1702 30 59, 1702 50 00 and 1702 90 10
                        
                     
                           1703
                        
                        
                            
                        
                     
                           1801 and 1802
                        
                        
                            
                        
                     
                           ex 1902
                        
                        
                           Pasta, stuffed, containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates, sausages and the like or meat and meat offal of any kind, including fats of all kinds
                        
                     
                           ex 2001
                        
                        
                           Cucumbers and gherkins, onions, mango chutney, fruit of the genus Capsicum other than sweet peppers or pimentos, mushrooms and olives, prepared or preserved by vinegar or acetic acid
                        
                     
                           2002 and 2003
                        
                        
                            
                        
                     
                           ex 2004
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006, excluding potatoes in the form of flour or meal and flakes of sweet corn
                        
                     
                           ex 2005
                        
                        
                           Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, excluding potato and sweet corn products
                        
                     
                           2006 and 2007
                        
                        
                            
                        
                     
                           ex 2008
                        
                        
                           Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, excluding peanut butter, palm hearts, maize, yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, vine leaves, hop shoots and other similar edible parts of plants
                        
                     
                           2009
                        
                        
                            
                        
                     
                           ex 2106
                        
                        
                           Flavoured and coloured sugars, syrups and molasses
                        
                     
                           2204
                        
                        
                            
                        
                     
                           2206
                        
                        
                            
                        
                     
                           ex 2207
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher obtained from agricultural produce listed here
                        
                     
                           ex 2208
                        
                        
                           Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol obtained from agricultural produce listed here.
                        
                     
                           2209
                        
                        
                            
                        
                     
                           Chapter 23
                        
                        
                            
                        
                     
                           2401
                        
                        
                            
                        
                     
                           4501
                        
                        
                            
                        
                     
                           5301 and 5302
                        
                        
                            
                        
                     
            
               ANNEX IV TO PROTOCOL 4
               Movement certificate EUR1 and application for a movement certificate EUR1
               Printing instructions
               
                           1.
                        
                        
                           Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
                        
                     
                           2.
                        
                        
                           The competent authorities of the Member States of the Community and of Egypt may reserve the right to print the forms themselves or may have them printed by approved printers. In the latter case, each form must include a reference to such approval. Each form must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
                        
                     
                  
               
                  
               
                  
               
                  
            
            
               ANNEX V TO PROTOCOL 4
               
                  INVOICE DECLARATION
               
               The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
               English version
               The exporter of the products covered by this document (customs authorisation No... (1)) declares that, except where otherwise clearly indicated, these products are of ... preferential origin (2)
               
               Spanish version
               El exportador de los productos incluidos en el presente documento (autorización aduanera No ... (1) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial ... (2)
               
               Danish version
               Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. ... (1))erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ... (2)
               
               German version
               Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ... (1)), der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anders angegeben, präferenzbegünstigte ... Ursprungswaren sind (2)
               
               Greek version
               Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπάριθ. .... (1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής .... (2) .
               French version
               L'exportateur des produits couverts par le présent document (autorisation douanière No ... déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (1)
               
               Italian version
               L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ... (1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ... (2)
               
               Dutch version
               De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ... (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële ... oorsprong zijn (2)
               
               Portuguese version
               O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira No ... (1)) declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial ... (2)
               
               Finnish version
               Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupan:o ... (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2)
               
               Swedish version
               Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ... (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2)
               
               Arabic version
               ........
               ................................ (3)
               
               (Place and date)
               ................................ (4)
               
               (Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
               
                  (1)  When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Protocol, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
               
                  (2)  Origin of products to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 37 of the Protocol, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
               
                  (3)  These indications may be omitted if the information is contained on the document itself.
               
                  (4)  See Article 21(5) of the Protocol. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
            
            
               ANNEX VI TO PROTOCOL 4
               
                  
                     JOINT DECLARATION ON THE TRANSITIONAL PERIOD CONCERNING THE ISSUING OR MAKING OUT OF DOCUMENTS RELATING TO THE PROOF OF ORIGIN
                  
                  
                              1.
                           
                           
                              During 12 months following the entry into force of the Agreement, the competent customs authorities of the Community and of Egypt shall accept as valid proof of origin within the meaning of Protocol 4, movement certificates EUR1 and EUR2 forms, issued within the context of the Cooperation Agreement signed on 18 January 1977.
                           
                        
                              2.
                           
                           
                              Requests for subsequent verification of documents referred to above shall be accepted by the competent customs authorities of the Community and of Egypt for a period of two years after the issuing and making out of the proof of origin concerned. These verifications shall be carried out in accordance with Title VI of Protocol 4 to this Agreement.
                           
                        
               
                  
                     JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA
                  
                  
                              1.
                           
                           
                              Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by Egypt as originating in the Community within the meaning of this Agreement.
                           
                        
                              2.
                           
                           
                              Protocol 4 shall apply, mutatis mutandis, for the purpose of defining the originating status of the abovementioned products.
                           
                        
               
                  
                     JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO
                  
                  
                              1.
                           
                           
                              Products originating in the Republic of San Marino shall be accepted by Egypt as originating in the Community within the meaning of this Agreement.
                           
                        
                              2.
                           
                           
                              Protocol 4 shall apply, mutatis mutandis, for the purpose of defining the originating status of the abovementioned products.
                           
                        
               
                  
                     JOINT DECLARATION ON CUMULATION OF ORIGIN
                  
                  The Community and Egypt recognise the important role of cumulation of origin in encouraging the smooth development towards a free trade area between all Mediterranean partners participating in the Barcelona process.
                  The Community agrees to negotiate and conclude agreements with Mediterranean Partner states, especially Mashrek/Maghreb States at the request of the latter, to apply the rule of cumulation of origin once the concerned partners agree to apply identical rules of origin.
                  The Parties furthermore declare that differences in the types of cumulation already in force in the participating countries should not constitute a barrier to achieving this goal. For that purpose they will immediately after the signature of the Agreement start to examine the possibilities of cumulation with the said countries during the transitional period, especially in sectors where the concerned Mediterranean countries apply identical rules of origin.
                  The Community will provide assistance to the concerned partners in order to achieve cumulation of rules of origin.
               
               
                  
                     JOINT DECLARATION ON PROCESSING REQUIREMENTS CONTAINED IN ANNEX II
                  
                  Both Parties agree with the processing requirement contained in Annex II and II(a) to Protocol 4.
                  Nevertheless the Community will examine a limited number of requests of derogation presented by Egypt, duly motivated, provided these are not of a nature to compromise achievements on the introduction of cumulation between the Euro-Mediterranean Parties.
               
            
         
         
            
               PROTOCOL 5
            
            on mutual assistance between administrative authorities in customs matters
            Article 1
            Definitions
            For the purposes of this Protocol:
            
                        (a)
                     
                     
                        ‘customs legislation’ shall mean any legal or regulatory provisions applicable in the territories of the Parties governing the import, export, and transit of goods and their placing under any other customs regime or procedure, including measures of prohibition, restriction and control;
                     
                  
                        (b)
                     
                     
                        ‘applicant authority’ shall mean a competent administrative authority which has been designated by one of the Parties for this purpose and which makes a request for assistance on the basis of this Protocol;
                     
                  
                        (c)
                     
                     
                        ‘requested authority’ shall mean a competent administrative authority which has been designated by one of the Parties for this purpose and which receives a request for assistance on the basis of this Protocol;
                     
                  
                        (d)
                     
                     
                        ‘personal data’ shall mean all information relating to an identified or identifiable individual;
                     
                  
                        (e)
                     
                     
                        ‘operation in breach of customs legislation’ shall mean any violation or attempted violation of customs legislation.
                     
                  Article 2
            Scope
            1.   The Parties shall assist each other, in the areas within their competence, in the manner and under the conditions laid down in this Protocol, to ensure the correct application of the customs legislation, in particular by preventing, investigating and combating operations in breach of that legislation.
            2.   Assistance in customs matters, as provided for in this Protocol, shall apply to any administrative authority of the Parties which is competent for the application of this Protocol. It shall not prejudice the rules governing mutual assistance in criminal matters. Nor shall it cover information obtained under powers exercised at the request of a judicial authority, except where communication of such information is authorised by that authority.
            3.   Assistance to recover duties, taxes or fines is not covered by this protocol.
            Article 3
            Assistance on request
            1.   At the request of the applicant authority, the requested authority shall provide it with all relevant information which may enable it to ensure that customs legislation is correctly applied, including information regarding activities noted or planned which are or could be operations in breach of customs legislation.
            2.   At the request of the applicant authority, the requested authority shall inform it:
            
                        (a)
                     
                     
                        whether goods exported from the territory of one of the Parties have been properly imported into the territory of another Party, specifying, where appropriate, the customs procedure applied to the goods;
                     
                  
                        (b)
                     
                     
                        whether goods imported into the territory of one of the Parties have been properly exported from the territory of the other Party, specifying, where appropriate, the customs procedure applied to the goods.
                     
                  3.   At the request of the applicant authority, the requested authority shall, within the framework of its legal or regulatory provisions, take the necessary steps to ensure special surveillance of:
            
                        (a)
                     
                     
                        natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation;
                     
                  
                        (b)
                     
                     
                        places where stocks of goods have been or may be assembled in such a way that there are reasonable grounds for believing that these goods are intended to be used in operations in breach of customs legislation;
                     
                  
                        (c)
                     
                     
                        goods that are or may be transported in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation;
                     
                  
                        (d)
                     
                     
                        means of transport that are or may be used in such a way that there are reasonable grounds for believing that they are intended to be used in operations in breach of customs legislation.
                     
                  Article 4
            Spontaneous assistance
            The Parties shall assist each other, at their own initiative and in accordance with their legal or regulatory provisions, if they consider that to be necessary for the correct application of customs legislation, particularly by providing information obtained pertaining to:
            
                        —
                     
                     
                        activities which are or appear to be operations in breach of customs legislation and which may be of interest to another Party,
                     
                  
                        —
                     
                     
                        new means or methods employed in carrying out operations in breach of customs legislation,
                     
                  
                        —
                     
                     
                        goods known to be subject to operations in breach of customs legislation,
                     
                  
                        —
                     
                     
                        natural or legal persons in respect of whom there are reasonable grounds for believing that they are or have been involved in operations in breach of customs legislation,
                     
                  
                        —
                     
                     
                        means of transport in respect of which there are reasonable grounds for believing that they have been, are, or may be used in operations in breach of customs legislation.
                     
                  Article 5
            Delivery, notification
            At the request of the applicant authority, the requested authority shall, in accordance with legal or regulatory provisions applicable to the latter, take all necessary measures in order:
            
                        —
                     
                     
                        to deliver any documents, or
                     
                  
                        —
                     
                     
                        to notify any decisions,
                     
                  emanating from the applicant authority and falling within the scope of this Protocol, to an addressee residing or established in the territory of the requested authority.
            Requests for delivery of documents or notification of decisions shall be made in writing in an official language of the requested authority or in a language acceptable to that authority.
            Article 6
            Form and substance of requests for assistance
            1.   Requests pursuant to this Protocol shall be made in writing. They shall be accompanied by the documents necessary to enable compliance with the request. When required because of the urgency of the situation, oral requests may be accepted, but must be confirmed in writing immediately.
            2.   Requests pursuant to paragraph 1 shall include the following information:
            
                        (a)
                     
                     
                        the applicant authority;
                     
                  
                        (b)
                     
                     
                        the measure requested;
                     
                  
                        (c)
                     
                     
                        the object of and the reason for the request;
                     
                  
                        (d)
                     
                     
                        the legal or regulatory provisions and other legal elements involved;
                     
                  
                        (e)
                     
                     
                        indications as exact and comprehensive as possible on the natural or legal persons who are the target of the investigations;
                     
                  
                        (f)
                     
                     
                        a summary of the relevant facts and of the enquiries already carried out.
                     
                  3.   Requests shall be submitted in an official language of the requested authority or in a language acceptable to that authority. This requirement shall not apply to any documents that accompany the request under paragraph 1.
            4.   If a request does not meet the formal requirements set out above, its correction or completion may be requested; in the meantime precautionary measures may be ordered.
            Article 7
            Execution of requests
            1.   In order to comply with a request for assistance, the requested authority shall proceed, within the limits of its competence and available resources, as though it were acting on its own account or at the request of other authorities of that same Party, by supplying information already possessed, by carrying out appropriate enquiries or by arranging for them to be carried out. This provision shall also apply to any other authority to which the request has been addressed by the requested authority when the latter cannot act on its own.
            2.   Requests for assistance shall be executed in accordance with the legal or regulatory provisions of the requested Party.
            3.   Duly authorised officials of one of the Parties may, with the agreement of the other Party involved and subject to the conditions laid down by the latter, be present to obtain in the offices of the requested authority or any other concerned authority in accordance with paragraph 1, information relating to activities that are or may be operations in breach of customs legislation which the applicant authority needs for the purposes of this Protocol.
            4.   Duly authorised officials of one of the Parties may, with the agreement of the other Party involved and subject to the conditions laid down by the latter, be present at enquiries carried out in the latter's territory.
            Article 8
            Form in which information is to be communicated
            1.   The requested authority shall communicate results of enquiries to the applicant authority in writing together with relevant documents, certified copies or other items.
            2.   This information may be in computerised form.
            3   Original files and documents shall be transmitted only upon request in cases where certified copies would be insufficient. These originals shall be returned at the earliest opportunity.
            Article 9
            Exceptions to the obligation to provide assistance
            1.   Assistance may be refused or may be subject to the satisfaction of certain conditions or requirements, in cases where a Party is of the opinion that assistance under this Protocol would:
            
                        (a)
                     
                     
                        be likely to prejudice the sovereignty of Egypt or that of a Member State which has been requested to provide assistance under this Protocol; or
                     
                  
                        (b)
                     
                     
                        be likely to prejudice public policy, security or other essential interests, in particular in the cases referred to under Article 10(2); or
                     
                  
                        (c)
                     
                     
                        violate an industrial, commercial or professional secret.
                     
                  2.   Assistance may be postponed by the requested authority on the ground that it will interfere with an ongoing investigation, prosecution or proceeding. In such a case, the requested authority shall consult with the applicant authority to determine if assistance can be given subject to such terms or conditions as the requested authority may require.
            3.   Where the applicant authority seeks assistance which it would itself be unable to provide if so requested, it shall draw attention to that fact in its request. It shall then be for the requested authority to decide how to respond to such a request.
            4.   For the cases referred to in paragraphs 1 and 2, the decision of the requested authority and the reasons therefor must be communicated to the applicant authority without delay.
            Article 10
            Information exchange and confidentiality
            1.   Any information communicated in whatsoever form pursuant to this Protocol shall be of a confidential or restricted nature, depending on the rules applicable in each of the Parties. It shall be covered by the obligation of official secrecy and shall enjoy the protection extended to similar information under the relevant laws of the Party that received it and the corresponding provisions applying to the Community authorities.
            2.   Personal data may be exchanged only where the Party which may receive it undertakes to protect such data in at least an equivalent way to the one applicable to that particular case in the Party that may supply it. To this end, the Parties communicate each other information on their applicable rules, including, where appropriate, legal provisions in force in the Member States of the Community.
            3.   The use, in judicial or administrative proceedings instituted in respect of operations in breach of customs legislation, of information obtained under this Protocol, is considered to be for the purposes of this Protocol. Therefore, the Parties may, in their records of evidence, reports and testimonies and in proceedings and charges brought before the courts, use as evidence information obtained and documents consulted in accordance with the provisions of this Protocol. The competent authority which supplied that information or gave access to those documents shall be notified of such use.
            4.   Information obtained shall be used solely for the purposes of this Protocol. Where one of the Parties wishes to use such information for other purposes, it shall obtain the prior written consent of the authority which provided the information. Such use shall then be subject to any restrictions laid down by that authority.
            Article 11
            Experts and witnesses
            An official of a requested authority may be authorised to appear, within the limitations of the authorisation granted, as an expert or witness in judicial or administrative proceedings regarding the matters covered by this Protocol, and produce such objects, documents or certified copies thereof, as may be needed for the proceedings. The request for appearance must indicate specifically before which judicial or administrative authority the official will have to appear, on what matters and by virtue of what title or qualification the official will be questioned.
            Article 12
            Assistance expenses
            The Parties shall waive all claims on each other for the reimbursement of expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to experts and witnesses, and those to interpreters and translators who are not public service employees.
            Article 13
            Implementation
            1.   The implementation of this Protocol shall be entrusted on the one hand to the customs authorities of Egypt and on the other hand to the competent services of the Commission of the European Communities and the customs authorities of the Member States as appropriate. They shall decide on all practical measures and arrangements necessary for its application, taking into consideration the rules in force in particular in the field of data protection. They may recommend to the competent bodies amendments which they consider should be made to this Protocol.
            2.   Parties shall consult each other and subsequently keep each other informed of the detailed rules of implementation which are adopted in accordance with the provisions of this Protocol.
            Article 14
            Other agreements
            1.   Taking into account the respective competencies of the European Community and the Member States, the provisions of this Protocol shall:
            
                        —
                     
                     
                        not affect the obligations of the Parties under any other international agreement or convention,
                     
                  
                        —
                     
                     
                        be deemed complementary with agreements on mutual assistance which have been or may be concluded between individual Member States and Egypt, and
                     
                  
                        —
                     
                     
                        not affect the Community provisions governing the communication between the competent services of the Commission of the European Communities and the customs authorities of the Member States of any information obtained under this Protocol which could be of interest to the Community.
                     
                  2.   Notwithstanding the provisions of paragraph 1, the provisions of this Protocol shall take precedence over the provisions of any bilateral agreement on mutual assistance which has been or may be concluded between individual Member States and Egypt insofar as the provisions of the latter are incompatible with those of this Protocol.
            3.   In respect of questions relating to the applicability of this Protocol, the Parties shall consult each other to resolve the matter in the framework of the Association Committee.
         
      
      
         
            FINAL ACT
         
         The Plenipotentiaries of:
         THE KINGDOM OF BELGIUM,
         THE KINGDOM OF DENMARK,
         THE FEDERAL REPUBLIC OF GERMANY,
         THE HELLENIC REPUBLIC,
         THE KINGDOM OF SPAIN,
         THE FRENCH REPUBLIC,
         IRELAND,
         THE ITALIAN REPUBLIC,
         THE GRAND DUCHY OF LUXEMBOURG,
         THE KINGDOM OF THE NETHERLANDS,
         THE REPUBLIC OF AUSTRIA,
         THE PORTUGUESE REPUBLIC,
         THE REPUBLIC OF FINLAND,
         THE KINGDOM OF SWEDEN,
         THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
         Contracting Parties to the Treaty establishing the EUROPEAN COMMUNITY and the Treaty establishing the EUROPEAN COAL AND STEEL COMMUNITY, hereinafter referred to as the ‘Member States’, and
         of the THE EUROPEAN COMMUNITY and the THE EUROPEAN COAL AND STEEL COMMUNITY, hereinafter referred to as ‘the Community’,
         of the one part, and
         the plenipotentiaries of the ARAB REPUBLIC OF EGYPT, hereinafter referred to as ‘Egypt’,
         of the other part,
         meeting at Luxembourg on 25 June 2001 for the signature of the Euro-Mediterranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Arab Republic of Egypt, of the other part, hereinafter referred to as ‘Euro-Mediterranean Agreement’, have adopted the following texts:
         the Euro-Mediterranean Agreement, the Annexes thereto and the following Protocols:
         
                     Protocol 1
                  
                  
                     concerning the arrangements applicable to imports into the Community of agricultural products originating in Egypt
                  
               
                     Protocol 2
                  
                  
                     concerning the arrangements applicable to imports into Egypt of agricultural products originating in the Community
                  
               
                     Protocol 3
                  
                  
                     concerning the arrangements applicable to processed agricultural products
                  
               
                     Protocol 4
                  
                  
                     concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation
                  
               
                     Protocol 5
                  
                  
                     on mutual assistance between administrative authorities in customs matters.
                  
               The plenipotentiaries of the Member States and of the Community and the plenipotentiary of Egypt have adopted the texts of the Joint Declarations listed below and annexed to this Final Act:
         
                      
                  
                  
                     Joint Declaration on Article 3(2) of the Agreement
                  
               
                      
                  
                  
                     Joint Declaration on Article 14 of the Agreement
                  
               
                      
                  
                  
                     Joint Declaration on Article 18 of the Agreement
                  
               
                      
                  
                  
                     Joint Declaration on Article 34 of the Agreement
                  
               
                      
                  
                  
                     Joint Declaration on Article 37 of, and Annex VI to, the Agreement
                  
               
                      
                  
                  
                     Joint Declaration on Article 39 of the Agreement
                  
               
                      
                  
                  
                     Joint Declaration on Title VI, Chapter 1, of the Agreement
                  
               
                      
                  
                  
                     Joint Declaration on the protection of data.
                  
               The plenipotentiaries of the Member States and the plenipotentiary of Egypt take note of the following Unilateral Declarations by the European Community:
         
                      
                  
                  
                     Declaration by the European Community on Article 11 of the Agreement
                  
               
                      
                  
                  
                     Declaration by the European Community on Article 19 of the Agreement
                  
               
                      
                  
                  
                     Declaration by the European Community on Article 21 of the Agreement
                  
               
                      
                  
                  
                     Declaration by the European Community on Article 34 of the Agreement
                  
               
                      
                  
                  
                     Declaration by the European Community
                  
               The plenipotentiaries of the Member States and of the Community and the plenipotentiary of Egypt have also taken note of the Agreement in the form of an Exchange of Letters mentioned below and attached to this Final Act:
         Agreement in the form of an Exchange of Letters between the Community and Egypt concerning imports into the Community of fresh cut flowers and flower buds falling within subheading 0603 10 of the Common Customs Tariff.
         
            Hecho en Luxemburgo, el veinticinco de junio de dos mil uno.
            Udfærdiget i Luxembourg den femogtyvende juni to tusind og et.
            Geschehen zu Luxemburg am fünfundzwanzigsten Juni zweitausendundeins.
            Έγινε στο Λουξεμβούργο, στις είκοσι πέντε Ιουνίου δύο χιλιάδες ένα.
            Done at Luxembourg on the twenty-fifth day of June in the year two thousand and one.
            Fait à Luxembourg, le vingt-cinq juin deux mille un.
            Fatto a Lussemburgo, addì venticinque giugno duemilauno.
            Gedaan te Luxemburg, de vĳfentwintigste juni tweeduizendeneen.
            Feito no Luxemburgo, em vinte e cinco de Junho de dois mil e um.
            Tehty Luxemburgissa kahdentenakymmenentenäviidentenä päivänä kesäkuuta vuonna kaksituhattayksi.
            Som skedde i Luxemburg den tjugofemte juni tjugohundraett.
            
               
            
               Pour le Royaume de Belgique
               Voor het Koninkrĳk België
               Für das Königreich Belgien
               
                  
            
            
               Cette signature engage également la Communauté française, la Communauté flamande, la Communauté germanophone, la Région wallonne, la Région flamande et la Région de Bruxelles-Capitale.
               Deze handtekening verbindt eveneens de Vlaamse Gemeenschap, de Franse Gemeenschap, de Duitstalige Gemeenschap, het Vlaamse Gewest, het Waalse Gewest en het Brussels Hoofdstedelĳk Gewest.
               Diese Unterschrift bindet zugleich die Deutschsprachige Gemeinschaft, die Flämische Gemeinschaft, die Französische Gemeinschaft, die Wallonische Region, die Flämische Region und die Region Brüssel-Hauptstadt.
               På Kongeriget Danmarks vegne
               
                  
            
            
               Für die Bundesrepublik Deutschland
               
                  
            
            
               Για την Ελληνική Δημοκρατία
               
                  
            
            
               Por el Reino de España
               
                  
            
            
               Pour la République française
               
                  
            
            
               Thar cheann Na hÉireann
               For Ireland
               
                  
            
            
               Per la Repubblica italiana
               
                  
            
            
               Pour le Grand-Duché de Luxembourg
               
                  
            
            
               Voor het Koninkrĳk der Nederlanden
               
                  
            
            
               Für die Republik Österreich
               
                  
            
            
               Pela República Portuguesa
               
                  
            
            
               Suomen tasavallan puolesta
               
                  
            
            
               För Konungariket Sverige
               
                  
            
            
               For the United Kingdom of Great Britain and Northern Ireland
               
                  
            
            
               Por las Comunidades Europeas
               For De Europæiske Fællesskaber
               Für die Europäischen Gemeinschaften
               Για τις Ευρωπαïκές Κοινότητες
               For the European Communities
               Pour les Communautés européennes
               Per le Comunità europee
               Voor de Europese Gemeenschappen
               Pelas Comunidades Europeias
               Euroopan yhteisöjen puolesta
               På Europeiska gemenskapernas vägnar
               
                  
            
            
               
                  
            
         
         
            JOINT DECLARATIONS
            
               JOINT DECLARATION ON ARTICLE 3(2)
               It is understood that the political dialogue and cooperation will also cover issues relating to the fight against terrorism.
            
            
               JOINT DECLARATION ON ARTICLE 14
               Both Parties agree to negotiate with a view to granting each other concessions in the trade of fish and fishery products on the basis of reciprocity and mutual interest, with the objective of reaching agreement on the details no later than one year after the signature of this Agreement.
            
            
               JOINT DECLARATION ON ARTICLE 18
               In case of serious difficulties arising in relation to the level of imports under the agreement the provisions providing for consultation between the Parties may be used, urgently where necessary.
            
            
               JOINT DECLARATION ON ARTICLE 34
               The Parties recognise that Egypt is currently in the process of drafting its own competition law. This will provide the necessary conditions for agreeing on the implementation rules referred to in Article 34(2). While drafting its law, Egypt will take into account the competition rules developed within the European Union.
               Until the implementation rules referred to in Article 34(2) are adopted, if serious problems arise, the Parties may raise the matter for consideration in the Association Council.
            
            
               JOINT DECLARATION ON ARTICLE 37 AND ANNEX VI
               For the purpose of this Agreement, intellectual property includes, in particular, copyright, including copyright in computer programmes, and neighbouring rights, patents, industrial designs, geographical indications, including appellations of origin, trademarks and service marks, topographies of integrated circuits, as well as the protection against unfair competition as referred to in Article 10 bis of the Paris Convention for the Protection of Industrial Property (Stockholm Act, 1967) and protection of undisclosed information on ‘know-how’.
            
            
               JOINT DECLARATION ON ARTICLE 39
               The Parties agree that, in the event of a serious disequilibrium in their overall balance of trade, which threatens trade relations, either Party may call for consultations within the Association Committee in order to promote, in line with Article 39, balanced economic relations and to consider ways to sustainably improve the situation with a view to reduce the imbalances.
            
            
               JOINT DECLARATION ON TITLE VI CHAPTER 1
               The Parties agree to endeavour to facilitate the issuing of visas to bona fide persons active in the implementation of this Agreement, including, inter alia, business persons, investors, academics, trainees, government officials; first degree family members of persons legally resident in the territory of the other party shall also be considered.
            
            
               JOINT DECLARATION ON THE PROTECTION OF DATA
               The Parties agree that the protection of data will be guaranteed in all areas where the exchange of personal data is envisaged.
            
         
         
            DECLARATIONS BY THE EUROPEAN COMMUNITY
            
               DECLARATION BY THE EUROPEAN COMMUNITY ON ARTICLE 11
               When consultations are requested as provided for in the last paragraph of Article 11, the Community will be ready to hold consultations within 30 days of the exceptional measures being notified to the Association Committee by Egypt.
               The purpose of such consultations will be to ensure that the measures concerned are in accordance with the provisions of Article 11, and the Community will not oppose the adoption of the measures if these conditions are met.
            
            
               DECLARATION BY THE EUROPEAN COMMUNITY ON ARTICLE 19
               The special provisions applied by the Community to the Canary Islands, referred to in Article 19(2) are those provided for by Council Regulation (EEC) No 1911/91 of 26 June 1991.
            
            
               DECLARATION BY THE EUROPEAN COMMUNITY ON ARTICLE 21
               The Community is prepared to hold meetings at official level, at Egypt's request, to provide information on any modifications which may have been introduced in its trade relations with third countries.
            
            
               DECLARATION BY THE EUROPEAN COMMUNITY ON ARTICLE 34
               The Community declares that, until the adoption by the Association Council of the implementing rules on fair competition referred to in Article 34(2), in the context of the interpretation of Article 34(1), it will assess any practice contrary to that Article on the basis of the criteria resulting from the rules contained in Articles 81, 82 and 87 of the Treaty establishing the European Community, and, for products covered by the Treaty establishing the European Coal and Steel Community, by those contained in Articles 65 and 66 of that Treaty and the Community rules on State aid, including secondary legislation.
               The Community declares that, as regards the agricultural products referred to in Title II Chapter 3, the Community will assess any practice contrary to paragraph 1(i) of Article 34 according to the criteria established by the Community on the basis of Articles 36 and 37 of the Treaty establishing the European Community and in particular those established in Council Regulation No 26/62 as amended, and any practice contrary to paragraph 1(iii) of Article 34 according to the criteria established by the European Community on the basis of Articles 36 and 87 of the Treaty establishing the European Community.
            
            
               DECLARATION BY THE EUROPEAN COMMUNITY
               The provisions of the Agreement that fall within the scope of Part III, Title IV of the Treaty establishing the European Community bind the United Kingdom and Ireland as separate Contracting Parties, and not as part of the European Community, until the United Kingdom or Ireland (as the case may be) notifies the Arab Republic of Egypt that it has become bound as part of the European Community in accordance with the Protocol on the position of the United Kingdom and Ireland annexed to the Treaty on European Union and the Treaty establishing the European Community. The same applies to Denmark, in accordance with the Protocol annexed to those Treaties on the position of Denmark.
            
         
         
            
               AGREEMENT
            
            in the form of an Exchange of Letters between the Community and Egypt concerning imports into the Community of fresh cut flowers and flowers and flower buds falling within subheading 0603 10 of the Common Customs Tariff
            Sir,
            The following was agreed between the Community and Egypt:
            Protocol 1 of the Euro-Mediterranean Agreement provides for the elimination of customs duties on imports into the Community of cut flowers and flower buds, fresh, falling within subheading 0603 10 of the Common Customs Tariff and originating in Egypt, subject to a limit of 3 000 tonnes.
            Egypt undertakes to abide by the conditions laid down below for imports into the Community of roses and carnations which qualify for the elimination of this tariff:
            
                        —
                     
                     
                        the price level of imports into the Community must be at least equal to 85 % of the Community price level for the same products over the same periods,
                     
                  
                        —
                     
                     
                        the Egyptian price level shall be determined by recording the prices of the imported products, on representative Community import markets,
                     
                  
                        —
                     
                     
                        the Community price level shall be based on the producer prices recorded on representative markets of the main producer Member States,
                     
                  
                        —
                     
                     
                        price levels will be recorded on a fortnightly basis and weighted by the respective quantities. This provision is valid for Community prices and for Egyptian prices,
                     
                  
                        —
                     
                     
                        for both Community producer prices and the import prices of Egyptian products, a distinction shall be made between large-flowered and small-flowered roses and between unifloral and multifloral carnations,
                     
                  
                        —
                     
                     
                        if the Egyptian price level for any one type of product is below 85 % of the Community price level, the tariff preference shall be suspended. The Community shall reinstate the tariff preference when an Egyptian price level equal to 85 % or more of the Community price level is recorded.
                     
                  I should be obliged if you would confirm that your Government is in agreement with the contents of this letter.
            Please accept, Sir, the assurance of my highest consideration.
            
               
                  For the European Community
               
            
            Sir,
            I have the honour to acknowledge receipt of your letter of today's date which reads as follows:
            ‘The following was agreed between the Community and Egypt:
            Protocol 1 of the Euro-Mediterranean Agreement provides for the elimination of customs duties on imports into the Community of cut flowers and flower buds, fresh, falling within subheading 0603 10 of the Common Customs Tariff and originating in Egypt, subject to a limit of 3 000 tonnes.
            Egypt undertakes to abide by the conditions laid down below for imports into the Community of roses and carnations which qualify for the elimination of this tariff:
            
                        —
                     
                     
                        the price level of imports into the Community must be at least equal to 85 % of the Community price level for the same products over the same periods,
                     
                  
                        —
                     
                     
                        the Egyptian price level shall be determined by recording the prices of the imported products on representative Community import markets,
                     
                  
                        —
                     
                     
                        the Community price level shall be based on the producer prices recorded on representative markets of the main producer Member States,
                     
                  
                        —
                     
                     
                        price levels will be recorded on a fortnightly basis and weighted by the respective quantities. This provision is valid for Community prices and for Egyptian prices,
                     
                  
                        —
                     
                     
                        for both Community producer prices and the import prices of Egyptian products, a distinction shall be made between large-flowered and small-flowered roses and between unifloral and multifloral carnations,
                     
                  
                        —
                     
                     
                        if the Egyptian price level for any one type of product is below 85 % of the Community price level, the tariff preference shall be suspended. The Community shall reinstate the tariff preference when an Egyptian price level equal to 85 % or more of the Community price level is recorded.
                     
                  I should be obliged if you would confirm that your Government is in agreement with the contents of this letter.’
            I have the honour to confirm that my Government is in agreement with the contents of your letter.
            Please accept, Sir, the assurance of my highest consideration.
            
               
                  For the Government of the Arab Republic of Egypt