CELEX: 
Language: en
Date: 1988-08-08 00:00:00
Title: Council Regulation (EEC) No 2427/88 of 24 May 1988 on the application of Decision No 1/88 of the EEC-Switzerland Joint Committee amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation #Decision No 1/88 of the EEC-Switzerland Joint Committee of 20 January 1988 amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation #Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

No L 216/71
  8 . 8 . 88                         Official Journal of the European Communities
                                    COUNCIL REGULATION (EEC) No 2427/88
                                                     of 24 May 1988
                 on the application of Decision No 1/88 of die EEC-Switzerland Joint Committee
                 amending Protocol 3 concerning the definition of the concept of 'originating products'
                                       and methods of administrative cooperation
  THE COUNCIL OF THE EUROPEAN COMMUNITIES,                      Whereas it is necessary to apply this Decision in the
                                                                Community,
  Having regard to the Treaty establishing the European
  Economic Community, and in particular Article 113             HAS ADOPTED THIS REGULATION :
  thereof,
                                                                                        Article 1
  Having regard to the proposal from the Commission,
                                                                Decision No 1 / 88 of the EEC-Switzerland Joint
  Whereas the Agreement between the European                    Committee shall apply in the Community.
  Economic Community and the Swiss Confederation was
  signed on 22 July 1972 and entered into force on 1            The text of the Decision is attached to this Regulation.
  January 1973 ;
                                                                                        Article 2
  Whereas, by virtue of Article 28 of Protocol 3
  concerning the definition of the concept of 'originating      This Regulation shall enter into force on the day of its
  products' and methods of administrative cooperation,          publication in the Official Journal of the European
  which forms an integral part of the above Agreement,          Communities
- the Joint Committee has adopted Decision No 1 /88
  amending Protocol 3 ;                                         It shall apply from 1 January 1988 .
                 This Regulation shall be binding in its entirety and directly applicable in all Member
                 States .
                 Done at Brussels, 24 May 1988 .
                                                                                     For the Council
                                                                                      The President
                                                                                   H.-D. GENSCHER
 ---documentbreak---      No L 216 /72                         Official Journal of the European Communities                                    8 . 8 . 88
                        DECISION No 1/88 OF THE EEC-SWITZERLAND JOINT COMMITTEE
                                                        of 20 January 1988
                     amending Protocol 3 concerning the definition of the concept of 'originating products' ,
                                            and methods of administrative cooperation
     THE JOINT COMMITTEE,                                             Whereas it is therefore appropriate for the proper func­
                                                                      tioning of the Agreement to incorporate in a single text
                                                                      all the provisions in question with a view to facilitating
                                                                      the work of users and customs administrations,
     Having regard to the Agreement between the European
    Economic Community and the Swiss Confederation,
    signed in Brussels on 22 July 1972,
                                                                      HAS DECIDED AS FOLLOWS :
    Having regard to Protocol 3 concerning the definition of
    the concept of 'originating products' and methods af
    administrative cooperation, and in particular Article 28                                    Article 1
    thereof,
                                                                      The text of Protocol 3 as amended and supplemented by
                                                                      Decisions No 2/85, No 1 /86, No 2/86, No 3/86, No
                                                                      1 /87, No 2/87 and No 3/87 is hereby replaced by the
    Whereas the origin rules contained in Protocol 3 are             text annexed to this Decision.
    based on the use of the Customs Cooperation Council
    Nomenclature ; whereas the Customs Cooperation
    Council approved the 'International Convention on the
   Harmonized Commodity Description and Coding                                                  Article 2
   System (hereinafter referred to as the harmonized
   system) on 14 June 1983 ; whereas it is the intention that,       1 . Products which were exported before 1 January
   as from 1 January 1988, the harmonized system will                1988, accompanied by an EUR. 1 certificate, form
   replace the current nomenclature for the purposes of              EUR. 2 or by an invoice containing the exporter's
   international trade; whereas it is therefore necessary to         declaration as provided for in Annex V to Protocol 3,
   adopt the rules of origin contained in Protocol 3 so that         shall be considered as originating under the rules in force
   they are based on the use of the harmonized system;               on 1 January 1988 .
  Whereas, in the light of experience, the presentation of                  EUR. 1 certificates, forms EUR. 2 or the invoices
  the origin rules could be improved by grouping all the            containing the exporter's declaration as provided for in
  exceptions to the basic change of heading rule into one           Annex V to Protocol 3, issued or made out before 1
  list and by providing detailed guidance on how it should          January 1988 under the rules in force before that date
 be interpreted ;                                                   shall be accepted up to and including 30 April 1988
                                                                    according to the rules in force when they were issued.
 Whereas it is necessary to amend Articles 2, 5 and 6 and           Forms EUR. 2 fulfilling the conditions set out in Articles
 the explanatory notes in Annex I as a consequence of the           8 ( 1) (b) and 14 of Protocol 3 to the Agreement between
 adoption of a single list;
                                                                   the European Economic Community and the Swiss
                                                                   Confederation in force on 30 June 1987, including forms
                                                                   EUR. 2 carrying the entry 'EFTA-SPAIN-TRADE' used
Whereas, for the purposes of implementing the                      in the framework of direct trade between Spain and
Agreement, the rules of origin laid down, as regards               Switzerland or one of the five other countries mentioned
both the conditions under which products acquire the               in Article 2 of Protocol 3, may continue to be completed
status of originating products and proof of such status            and accepted up to and including 30 June 1988.
and the detailed rules for verifying it in accordance with
the said Protocol, have been amended by a number of
EEC-Switzerland Joint Committee Decisions ; whereas               3.      LT certificates issued before 1 January 1988, under
other Decisions of the said EEC-Switzerland Joint                 the rules applicable before that date, shall be accepted
Committee have introduced certain procedures                      within their period of validity where this expires on or
simplifying implementation of that Protocol;                      after 1 January 1988 .
 ---pagebreak--- 8 . 8 . 88                            Official Journal of the European Communities                            No L 216/73
Invoices made out on or after 1 January 1988 referring                                   Article 3
to an LT certificate, issued before 1 January 1988 , shall
be accepted within the four months following the expiry          This Decision shall apply from 1 January 1988.
date of the LT certficate given on these invoices.
                                                                 Done at Brussels, 20 January 1988 .
4. The provisions of Article 9 (5) and (6) of Protocol
3 shall also apply in the cases of goods exported before 1                                      For the Joint Committee
January 1988 and retrospective or duplicate EUR. 1                                                     The President
certificates may be issued under the rules in force before
that date.                                                                                         B. de TSCHARNER
 ---documentbreak--- NA ---documentbreak---                                                                                                               8 . 8 . 88
No L 216 /74                         Official Journal of the European Communities
            Joint Declaration concerning the review of the changes to the origin rules as a result of the
                                         introduction of the harmonized system
            Where, following the amendments made to the Nomenclature, the new rules introduced by
            Decision Nt> 1 /88 alter the substance of any rule existing prior to Decision No 1 /88, and it
            appears that such alteration results in a situation prejudicial to the interest of the sectors
            concerned, then, if one of the contracting parties so requests in the period up to and including
            31 December 1990, an examination shall be made as a matter of urgency by the Joint
            Committee, of the need to restore the substance of the rule concerned as it was before
            Decision No 1 / 88 .
            In any case the Joint Committee shall decide to restore, or not to restore, the sustance of the
            rule concerned within a period of three months of the request being made to it by either of the
            parties to the Agreement.
             If the substance of the rule concerned is restored, then the parties to the Agreement shall also
             provide the legal framework necessary to ensure that any customs duties paid on the products
             concerned imported after 1 January 1988 can be reimbursed.
 ---documentbreak--- NA ---documentbreak--- NA ---documentbreak---                                                                                                                        No L 216/75
8 . 8 . 88                                 Official Journal of the European Communities
                                                           PROTOCOL 3
                          :nt the definition of the concept of 'originating products' and methods of administrative
                                                             cooperation
                               TITLE I                                      countries by virtue of provisions corresponding to
                                                                            those of Article 1 (1) (b) or (2) (b) of this Protocol
                                                                            contained in the Agreements referred to above,
       Definition of the concept of 'originating products'                  provided that :
                               Article 1
                                                                             (a) only products originating in any of those five
 For the purpose of implementing the Agreement, and                               countries or in the Community or in Switzerland
 without prejudice to the provisions of Articles 2 and 3 of                       have been used in the course of the working or
 this Protocol, the following products shall be considered                        processing ;
 as :
                                                                             (b) where a percentage rule limits, in the list in
  1 . products originating in the Community :                                     Annex III, the proportion in value of non-orig­
                                                                                   inating products that can be incorporated under
       (a) products wholly obtained in the Community;                              certain circumstances, the added value has been
       (b) products obtained in the Community in the manu­                         acquired in each of the countries in accordance
            facture of which products other than those                             with the percentage rules and with the other rules
            referred to in (a) are used, provided that the said                    contained in the said list, without any possibility
            products have undergone sufficient working or                          of cumulation from one country to another;
            processing within the meaning of Article 5. This
            condition shall not apply, however, to products
            which, within the meaning of this Protocol,                  B. products originating in Switzerland : those products
                                                                              referred to in Article 1 (2) which, after being
            originate in Switzerland ;
                                                                              exported from Switzerland have undergone no
                                                                              working or processing in any one of these five
  2. products originating in Switzerland :                                    countries or have undergone working or processing
        (a) products wholly obtained in Switzerland ;                         insufficient to confer on them the status of products
                                                                              originating in any of those countries by virtue of
        (b) products obtained in Switzerland in the manu­                     provisions corresponding to those of Article 1 (1) (b)
             facture of which products other than those                       or (2) (b) of this Protocol contained in the
             referred to in (a) are used, provided that the said              Agreements referred to above, provided that :
             products have undergone sufficient working or
             processing within the meaning of Article 5. This
             condition shall not apply, however, to products                  (a) only products originating in any one of those five
             which, within the meaning of this Protocol,                            countries or in the Community or in Switzerland
             originate in the Community.                                            have been used in the course of the working or
                                                                                    processing ;
   The products in Annex II shall be temporarily excluded
   from the scope of this Protocol. Nevertheless, the                          (b) where a percentage rule limits, in the list in
   arrangements regarding administrative cooperation and                            Annex III, the proportion in value of non-orig­
   Article 23 shall apply mutatis mutandis to these products.                       inating products that can be incorporated under
                                                                                    certain circumstances, the added value has been
                                Article 2                                           acquired in each of the countries in accordance
                                                                                    with the percentage rules and with the other rules
    1.     Inasmuch as trade between the Community and                              contained in the said list without any possibility
   Austria, Finland, Iceland, Norway or Sweden and                                  of cumulation from one country to another.
   between Switzerland and the latter five countries, and
   also between each of those five countries themselves is
   governed by Agreements containing rules identical to                  2. For the purpose of implementing paragraph 1
   those in this Protocol, the following products shall also              (A) (a) and (B) (a), the fact that products other than
   be considered as :                                                    those referred to therein are used in a proportion not
                                                                         exceeding in total value 5 % of the value of the products
   A. products originating in the Community: those                       obtained and imported into Switzerland or the
         products referred to in Article 1 ( 1) which, after              Community does not affect the determination of origin
         being exported from the Community, have                          of the latter products, provided that they would not have
         undergone no working or processing in any of those               caused the products exported from the Community or
         five countries or have not undergone sufficient                  Switzerland in the first place to lose their status of
         working or processing there to confer on them the                products originating in the Community or in Switzerland
         status of products originating in any of those                   had they been incorporated there.
 ---pagebreak---                                                                                                                              8 . 8 . 88
No L 216/76
                                            Official Journal of the European Communities
3 In the cases referred to in paragraph 1 (A) (b) an
                                                                       The expression 'classified' shall refer to the classification
                                                                       of a product or material within a particular heading.
(B) (b) and paragraph 2, no non-originating product may
be incorporated if it only undergoes the working o                     2 For the purposes of Article 1, non-originating
processing provided for in Article 5 (5).                              materials are considered to be sufficiently worked or
                                                                       processed when the product obtained is classified within
                               Article 3                                a heading which is different from those within which all
                                                                        the non-originating materials used in its manufacture are
 Notwithstanding the provisions of Article 2 and provided               classified, subject to the provisions of paragraphs 3, 4
 that all the conditions laid down in that Article are                  and 5 .
 nevertheless fulfilled, the products obtained shall not
 continue to be considered as products originating in the                3 For a product mentioned in columns 1 and 2 of the
 Community or in Switzerland respectively unless the                     list in Annex III, the conditions set out in column 3 for
 value of the products worked or processed originating in                the product concerned must be fulfilled instead ot the
  the Community or in Switzerland represents the higlbest                rule in paragraph 2.
  percentage of the value of the products obtained. It this
  is not so, the latter products are considered as orig­
  inating in the country where the added value acquired                  4. For the products of Chapters 84 to 91 inclusive, as
  represents the highest percentage of their value.                       an alternative to satisfying the conditions set out in
                                                                          column 3, the exporter may opt to apply the conditions
                                                                          set out in column 4 instead.
                                Article 4
   The following shall be considered as wholly obtained                   5. For the purpose of implementing Article 1 (1) (b)
   either in the Community or in Switzerland within the                   and (2) (b) the following shall still be considered as
   meaning of Article 1 (1) (a) and (2) (a):                              insufficient working or processing to confer the status of
                                                                          originating product, whether or not there is a change of
                                                                          heading :
   (a) mineral products extracted from their soil or from
          their seabed ;
                                                                           (a) operations to ensure the preservation of merchandise
   (b) vegetable products harvested there ;                                      in good condition during transport and storage
                                                                                 (ventilation, spreading out, drying, chilling, placing
                                                                                 in salt, sulphur dioxide or other aqueous solutions,
    (c) live animals born and raised there;                                      removal of damaged parts, and like operations) ,
    (d) products from live animals raised there ;                          (b) simple operations consisting of removal of dust,
                                                                                  sifting or screening, sorting, classifying, matching
    (e) products obtained by hunting or fishing conducted                         (including the making-up of sets of articles),
           there ;                                                                washing, painting, cutting up :
     (f) products of sea fishing and other products taken                   (c) (i) changes of packing and breaking up and
           from the sea by their vessels ;                                              assembly of consignments ;
                                                                                  (ii) simple placing in bottles, flasks, bags, cases,
     (g) products made aboard their factory ships exclusively                           boxes, fixing on cards or boards, etc., and all
            from products referred to in subparagraph (f) ;                             other simple packing operations ;
     (h) used articles collected there fit only for the recovery            (d) affixing marks, labels or other like distinguishing
            of raw materials ;                                                     signs on products or their packaging;
      (i) waste and scrap resulting from manufacturing oper­                 (e) simple mixing of products, whether or not of
            ations conducted there ;                                               different kinds, where one or more components of
                                                                                   the mixtures do not meet the conditions laid down in
      (j) goods produced there exclusively from products                           this Protocol to enable them to be considered as
             specified in subparagraphs (a) to (i).                                originating either in the Community or in Swit­
                                                                                   zerland ;
                                  Article 5
                                                                             (f) simple assembly of parts of articles to constitute a
                                                                                    complete article ;
       1.      The expressions 'Chapters' and headings used in
       this Protocol shall mean the chapters and the headings                 (g) a combination of two or more operations specified in
       (four-digit codes) used in the nomenclature which makes                      subparagraphs (a) to (f);
       up the 'Harmonized Commodity Description and
       Coding system' (hereinafter referred to as the                         (h) slaughter of animals.
       harmonized system or HS).
 ---pagebreak---                                                                                                                      No L 216/77
8 . 8 . 88                                 Official Journal of the European Communities
                            Article 6                                 (b) an invoice bearing the exporter's declaration as given
                                                                            in Annex V to this Protocol, made out in accordance
1 . The term 'value' in the list in Annex III shall mean                 ' with Article 13 ;
the customs value at the time of the import of the non­               (c) an invoice bearing the exporter s declaration as given
originating materials used or, if this is not known and                     in Annex V to this Protocol, made out by any
cannot be ascertained, the first ascertainable price paid                   exporter for any consignment consisting of one or
for the materials in the territory, concerned.                               more packages containing originating products
Where the value of the originating materials used needs                     whose total value does not exceed 4 400 ECU.
 to be established, this paragraph shall be applied mutatis            2. The following originating products within the
 mutandis.
                                                                       meaning of this Protocol shall, on importation into the
 2.      The term 'ex-works price' in the list in Annex III            Community or into Switzerland, benefit from the
 and paragraph 3 below shall mean the ex-works price of                Agreement without it being necessary to produce any of
                                                                       the documents referred in in paragraph 1 :
 the product obtained minus any internal taxes which are,
 Or may be, repaid when the product obtained is                        (a) products sent as small packages from private persons
  exported.                                                                  to private persons, - provided that the value of the
                                                                             products does not exceed 310 ECU;
  3.      Where Articles 2 and 3 apply, 'added value
  acquired' shall be understood as meaning the difference              (b) products forming part of travellers' personal luggage,
  between the ex-works price of the goods obtained, minus                    provided that the value of the products does not
  any internal taxes which are, or may be, repaid when the                   exceed 880 ECU.
  product obtained is exported from the country
  concerned or from the Community and the customs                      These provisions shall be applied only when such
  value of all the products imported and worked or                     products are not imported by way of trade and have
  processed in that country or in the Community.                       been declared as meeting the conditions required for the
                                                                        application of the Agreement, and where there is no
                             Article 7
                                                                        doubt as to the veracity of such declaration.
                                                                        Importations which are occasional and consist solely of
  Goods originating in Switzerland or in the Community                  products for the personal use of the recipients or
  and constituting one single shipment which is not split up            travellers or their families shall not be considered as
  may be transported through territory other than that of               importations by way of trade if it is evident from the
  the Community, Switzerland, Austria, Finland, Iceland,                nature and quantity of the products that no commercial
  Norway or Sweden, with, should the occasion arise,                    purpose is in view.
  transhipment or temporary warehousing in such
  territory, provided that the crossing of the latter                   3.     Amounts in the national currency of the exporting
  territory, provided that the crossing of the latter territory         State equivalent to the amounts expressed in ECU shall
   is justified for geographical reasons, that the goods have           be fixed by the exporting State and communicated to the
   remained under the surveillance of the customs auth­                 other parties to the Agreement. When the amounts are
   orities in the country of transit or of warehousing, that            more than the corresponding amounts fixed by the
   they have not entered into the commerce of such                      importing State, the importing State shall accept them if
   countries or been delivered for home use there and have
                                                                        the goods are invoiced in the currency of the exporting
   not undergone operations other than unloading,                       State .
   reloading or any operation designed to preserve them in
   good condition.                                                      If the goods are invoiced in the currency of another
                                                                        Member State of the Community or another country
                                                                        mentioned in Article 2 of this Protocol, the importing
                             TITLE II
                                                                        State shall recognize the amount notified by the country
                                                                        concerned .
            Arrangements for administrative cooperation
                                                                         4. Up to and including 30 April 1989, the ECU, to be
                             Article 8                                   used in any given national currency shall be the equi­
                                                                        valent in that national currency of the ECU as at 1
    1.     Originating products within the meaning of this               October 1986. For each successive period of two years, it
   Protocol shall, on import into the Community or Swit­                 shall be the equivalent in that national currency of the
   zerland, benefit from the Agreement upon submission of                ECU as at the first working day in October in the year
   one of the following :                                                immediately preceding that two-year period.
    (a) an EUR. 1 movement certificate, hereinafter referred             5.     Accessories, spare parts and tools dispatched with a
         to as 'an EUR. 1         certificate', or an EUR. 1             piece of equipment, machine, apparatus or vehicle which
         certificate, valid for a long term, and invoices                are part of the normal, equipment and included in the
         referring to such certificate, made out in accordance           price thereof or are not separately invoiced are regarded
         with Article 13. A specimen of the EUR. 1 certificate           as one with the piece of equipment, machine, apparatus
         is given in Annex IV to this Protocol ;                         or vehicle in question.
 ---pagebreak---                                                                                                                        8 . 8 . 88
No L 216 / 78                          Official Journal of the European Communities
6.     Sets within the meaning of general rule 3 of the           The customs authorities may issue an EUR. 1 certificate
harmonized system shall be regarded as originating when           retrospectively only after verifying that the particulars
all component articles are originating products. Never­           supplied in the exporter's application agree with those on
theless, when a set is composed of originating and non­           the corresponding document.
originating articles, the set as a whole shall be regarded        EUR. 1 certificates issued retrospectively must be
as originating provided that the value of the non-orig­           endorsed with one of the following :
inating articles does not exceed 15 % of the ex-works
price of the set.                                                 'EXPEDIDO A POSTERIORI', 'UDSTEDT EF­
                                                                  TERFØLGENDE', 'NACHTRÄGLICH AUSGE­
                                                                  STELLT', 'ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ', 'ISSUED
                          Article 9                               RETROSPECTIVELY', 'DÉLIVRÉ A POSTERIORI',
                                                                  'RILASCIATO A POSTERIORI', 'AFGEGEVEN A
 1.      An EUR. 1 certificate shall be issued by the              POSTERIORI', 'EMITIDO A POSTERIORI', 'ÚT­
customs authorities of the exporting State when the                GEFID EFTIR Á', 'UTSTEDT SENERE', 'ANNETTO
goods to which it relates are exported. It shall be made          JÄLIKÄTEEN', 'UTFÄRDAT I EFTERHÅND'.
 available to the exporter as soon as actual exportation
 has been effected or ensured.                                     6.     In the event of the theft, loss or destruction of an
                                                                   EUR. 1 certificate, the exporter may apply to the
 2. The EUR. 1 certificate shall be issued by the                  customs authorities which issued it for a duplicate to be
 customs authorities of a Member State of the European             made out on the basis of the export documents in their
 Economic Community if the goods to be exported can                possession. The duplicate issued in this way must be
 be considered as products originating in the Community            endorsed with one of the following :
 within the meaning of Article 1 ( 1 ) of this Protocol. The       'DUPLICADO',             'DUPLIKAT',          'DUPLIKAT',
 EUR. 1 certificate shall be issued by the customs auth­
 orities of Switzerland if the goods to be exported can be         'ΑΝΤΙΓΡΑΦΟ',          'DUPLICATE',          'DUPLICATA',
 considered as products originating in Switzerland within          'DUPLICATO', 'DUPLICAAT', 'SEGUNDA VIA',
 the meaning of Article 1 (2) of this Protocol.                    'EFTIRRIT', 'DUPLIKAT', 'KAKSOISKAPPALE',
                                                                   'DUPLIKAT'.
 3.     The customs authorities of the Member States of            The duplicate, which must bear the date of issue of the
 the Community or Switzerland may issue EUR. 1                     original EUR. 1 certificate shall take effect as from the
 certificates under the conditions laid down in the                date .
 Agreements referred to in Article 2 of this Protocol if the
 goods to be exported can be considered as products                7.     The endorsements referred to in paragraphs 5 and
 originating in the Community, in Switzerland or in                6 shall be inserted in the 'Remarks' box on the EUR. 1
 Austria, Finland, Iceland, Norway or Sweden within the            certificate .
 meaning of Article 2 and, where applicable, Article 3 of
 this Protocol and provided that the goods covered by the           8 . It shall always be possible to replace one or more
  EUR. 1 certificates are in the Community or in Swit­              EUR. 1 certificates by one or more EUR. 1 certificates,
 zerland .                                                         provided that this is done at the customs office where the
                                                                    goods are located.
 Where Article 2, and where appropriate, Article 3 of this
  Protocol are applied, the EUR. 1 certificates shall be            9. For the purpose of verifying whether the conditions
  issued by the customs authorities of each of the countries        stated in paragraphs 2 and 3 have been met, the customs
  concerned where the goods have either been held before            authorities shall have the right to call for any
  their re-exportation in the same state or undergone the           documentary evidence or to carry out any check which
  working or processing referred to in Article 2 of this            they consider appropriate.
  Protocol, upon presentation of the EUR. 1 certificates
                                                                                              Article 10
  issued previously.
                                                                    1.     An EUR. 1 certificate shall be issued only, on appli­
  4. An EUR. 1 certificate may be issued only where it              cation having been made in writing by the exporter or,
  can serve as the documentary evidence required for the            under the exporter's responsibility, by his authorized
  purpose of implementing the preferential treatment                representative, on the form, a specimen of which is given
  provided for in the Agreement.                                    in Annex IV to this Protocol, which shall be completed
                                                                    in accordance with this Protocol.
  The date of issue of the EUR. 1 certificate must be
  indicated in the box on the EUR. 1 certificate reserved           2. It shall be the responsibility of the customs auth­
  for the customs authorities.                                      orities of the exporting country to ensure that the form
                                                                    referred to in paragraph 1 is properly completed. In
   5 . In exceptional circumstances an EUR. 1 certificate           particular, they shall check whether the box reserverd for
  may also be issued after exportation of the goods to              the description of the goods has been completed in such
  which it relates if it was not issued at the time of               a manner as to exclude any possibility of fraudulent
   exportation because of errors, involuntary omissions or           additions. To this end, the description of the goods must
   special circumstances.                                           be given without leaving any blank lines. Where the box
 ---pagebreak---                                                                                                                     No L 216 / 79
8 . 8 . 88                               Official Journal of the European Communities
is not completely filled a horizontal line must be drawn             orities of the exporting State, to the customs authorities
below the last line of the description, the empty space              of the importing State where the goods are entered, in
being crossed through.                                               accordance with" the procedures laid down by that State.
                                                                     The said authorities may require a translation of a
3 . Since the EUR. 1 certificate constitutes the                     certificate. They may also require the import declaration
documentary evidence for the application of the pref­                to be accompanied by a statement from the importer to
erential tariff and quota arrangements laid down in the              the effect that the goods meet the conditions required
Agreement, it shall be the responsibility of the customs           , for the implementation of the Agreement.
 authorities of the exporting country to take any steps
 necessary to verify the origin of the goods and to check            2. Without prejudice to Article 5 (5) of this Protocol,
 the other statements on the certificate.                            where, at the request of the person declaring the goods
 4.      When an EUR. 1 certificate is issued within the             at customs a dismantled or non-assembled article falling
 meaning of Article 9 (5) of this Protocol after the goods           within Chapter 84 or 85 of the harmonized system is
 to which it relates have actually been exported, the                imported by instalments under the conditions laid down
 exporter must in the application referred to in para­               by the competent authorities. It shall be considered to be
 graph 1 :
                                                                      a single article and an EUR. 1 certificate may be
                                                                      submitted for the whole article upon importation of the
 — indicate the place and date of exportation of the                  first instalment.
       goods to which the EUR. 1 certificate relates,
 — certify that no EUR. 1 certificate was issued at the               3.     An EUR. 1 certificate which is submitted to the
       time of exportation of the goods in question, and              customs authorities of the importing State after the final
       state the reasons .                                            date for presentation specified in paragraph 1 may be
                                                                      accepted for the purpose of applying preferential
  5.     Applications for EUR. 1 certificates and the EUR. 1          treatment, where the failure to submit the certificate by
 certificates referred to - in the second subparagraph of             the final date set is due to force majeure or exceptional
 Article 9 (3) of this Protocol, upon presentation of which           circumstances .
  new EUR. 1 certificates are issued, must be preserved for
  at least two years by the customs authorities of the                In other cases of belated presentation, the customs auth­
  exporting country.                                                  orities of the importing State may accept the EUR. 1
                                                                      certificates where the goods have been submitted to them
                            Article 11                                before the said final date.
  1.     EUR. 1 certificates shall be made out on the form,           4.      The discovery of slight discrepancies between the
  a specimen of which is given in Annex IV to this                    statements made in the EUR. 1 certificate and those
  Protocol. This form shall be printed in one or more of              made in the documents submitted to the customs office
  the languages in which the Agreement is drawn up.                   for the purpose of carrying out the formalities for
  EUR. 1 certificates shall be made out in one of those               importing the goods shall not ipso facto render the
  languages and in accordance with the provisions of the              certificate null and void, provided it is duly established
  domestic law of the exporting State ; if they are hand­             that the certificate corresponds to the goods.
  written, they shall be completed in ink in capital letters.
  2.     The     EUR. 1    certificate  shall  be   210 x 297          5 . EUR. 1 certificates shall be preserved by the
  millimetres. A tolerance of up to plus 8 millimetres or             customs authorities of the importing State in accordance
                                                                      with the rules in force in that State .
  minus 5 millimetres in the length may be allowed. The
  paper used shall be white writing paper, sized, not
                                                                       6.     Proof that the conditions set out in Article 7 of this
  containing mechanical pulp and weighing not less than
  25 grams per square metre. It shall have a printed green             Protocol have been met shall be provided by submission
  guilloche pattern background making any falsification by             to the customs authorities of the importing State of
                                                                      either :
  mechanical or chemical means apparent to the eye.
  3 . The Member States of the Community and Swit­                     (a) a single supporting transport document, made out in
  zerland may reserve the right to print the EUR. 1                         the exporting State, under the cover of which the
  certificates themselves or may have them printed by                       transit country has been crossed ; or
  printers approved by them. In the latter case, each
  EUR. 1 certificate must include a reference of such                  (b) a certificate issued by the customs authorities of the
  approval. In addition, the EUR. 1 certificate must bear                   transit country containing :
  the name and address of the printer or a mark by which                   — an exact description of the goods,
  the printer can be identified. It shall also bear a serial
  number, whether or not printed, by which in can be                       — the date of unloading and reloading of the goods
  identified .                                                                  and, where applicable, the names of the ships,
                             Article 12                                     — certified proof of the conditions under which the
                                                                                goods have stayed in the transit country;
   1.    An EUR. 1 certificate must be submitted, within
  four months of the date of issue by the customs auth­                (c) or, failing these, any substantiating documents.
 ---pagebreak---                                                                                                                          8 . 8 . 88
No L 216 / 80                           Official Journal of the European Communities
                                                                   SIMPLIFIÉE',          'PROCEDURA          SEMPLIFICATA ,
                             Article 13
                                                                   VEREENVOUDIGDE PROCEDURE', 'PROCE­
1 Notwithstanding Articles 9 (1) to (7) and 10 (1), (4)            DIMENTO              SIMPLIFICADO',           'EINFÖLDUD
and (5) of this Protocol, a simplified procedure for the           AFGREIDSLA', 'FORENKLET                      PROSEDYRE ,
issue of the documentation relating to the evidence of             ΎKSINKERTAISTETΓU                            MENETTELY ,
                                                                   'FÖRENKLAD PROCEDUR'.
origin shall be applicable under the terms of the
provisions set out below.                                          The approved exporter shall if necessary indicate in box
2. The customs authorities in the exporting State may               13, 'Request for verification', the name and address of
                                                                   the customs authority competent to verify the EUR. 1
 authorize any exporter, hereinafter referred to as                 certificate.
 'approved exporter', who makes frequent shipments for
 which EUR. 1 certificates may be issued, and who offers            6.      In the case referred to in paragraph 3, the approved
 to the satisfaction of the customs authorities all guaran
 tees necessary to verify the originating status of the             exporter shall also enter in box 7 of the EUR. 1
                                                                    certificate one of the following phrases :
 goods, not to submit to the customs office in the
 exporting State at the time of export either the goods or          'CERTIFICADO LT VÁLIDO HASTA EL . . . ,
 the application for an EUR. 1 certificate relating to those        'LT-CERTIFICAT GYLDIGT INDTIL . . .',
  goods, for the purpose of obtaining an EUR. 1 certificate
  under the conditions laid down in Article 9 (1) to (4) of         'LT-CERTIFICAT GÜLTIG BIS . . .',
  this Protocol.                                                    'ΠΙΣΤΟΠΟΙΗΤΙΚΟΙ LT ΙΣΧΥΟΝ ΜΕΧΡΙ . . .',
  3.      In addition, the customs authorities may authorize         'LT CERTIFICATE VALID UNTIL . . .',
  an approved exporter to draw up EUR. 1 certificates,               'CERTIFICAT LT VALABLE JUSQU'AU . . .',
  valid for a maximum period of one year from the date of            'CERTIFICATO LT VALIDO FINO AL . . .',
  issue, hereinafter referred to as an LT certificate . The          'LT-CERTIFICAAT GELDIG TOT EN MET . . .',
   authorization shall be granted only where the originating
   status of the goods to be exported is expected to remain          'LT-CERTIFICADO LT VALIDO ATÉ . . .',
   unchanged for the period of validity of the LT                    'LT-SKÍRTEINI GILDIR TIL . . .',
   certificate. If any goods are no longer covered by the LT          'LT-SERTIFIKAT GYLDIG INTIL . . .',
   certificate, the approved exporter shall immediately
   inform the customs authorities who gave the authori­               'LT-TODISTUS VOIMASSA . . . SAAKKA',
   zation .                                                           'LT-CERTIFIKAT GILTIGT TIL . . .',
   Where the simplified procedure applies, the customs                (date indicated in Arabic numerals),
   authorities of the exporting State may prescribe the use
   of EUR. 1 certificates bearing a distinctive sign by which         and a reference to the authorization under which the
   they may be identified.                                            relevant LT certificate has been issued.
    4.     The authorization referred to in paragraphs 2 and 3        The approved exporter shall not be required to refer in
    shall stipulate, at the choice of customs authorities, that        box 8 and box 9 of the LT certificate to the marks and
    box 11 , 'Customs endorsement', of the EUR. 1 certificate          numbers and number and kind of packages and the gross
    must :                                                             weight (kg) or other measure (litres, m , etc.). Box 8
                                                                       must, however, contain a description and designation of
    (a) either be endorsed beforehand with the stamp of the            the goods which is sufficiently precise to allow for their
         competent customs office of the exporting State and           identification.
         the handwritten or non-handwritten signature of an
         official of that office ; or                                  7. Notwithstanding Article 12 (1) and (3), the LT
                                                                       certificate must be submitted to the customs office of
    (b) be endorsed by the approved exporter with a special            import at or before the first importation of any goods to
         stamp which has been approved by the customs auth­            which it relates. When the importer carries out the
         orities of the exporting State and corresponds to the         customs clearance at several customs offices in the State
         specimen given in Annex VI to this Protocol : this            of importation, the customs authorities may request him
         stamp may be preprinted on the form.                           to produce a copy of the LT certificate to all of those
     Box 11 , 'Customs endorsement', of the EUR. 1                      offices .
     certificate shall be completed if necessary by the
     approved exporter.                                                 8.    Where an LT certificate has been submitted to the
                                                                        customs authorities, the evidence of the originating status
     5. In the cases referred to in paragraph 4 (a), one of             of the imported goods shall, during the validity of the
     the following phrases shall be entered in box 7,                   LT certificate, be given by invoices which satisfy the
     'Remarks', of the EUR. 1 certificate :                             following conditions :
     'PROCEDIMIENTO SIMPLIFICADO', 'FORENK­
     LET PROCEDURE', 'VEREINFACHTES VERFAH­                              (a) when an invoice includes both goods originating in
     REN',            'ΑΠΛΟΥΣΤΕΥΜΕΝΗ              ΔΙΑΔΙΚΑΣΙΑ',               the Community or one of the countries referred to in
     'SIMPLIFIED           PROCEDURE',          'PROCÉDURE                   Article 2 (1) of this Protocol and non-originating
 ---pagebreak---                                                                                                                       No L 216/ 81
8 . 8 . 88                                Official Journal of the European Communities
       goods, the exporter shall distinguish clearly between         (b) be endorsed by the approved exporter with the
       these two categories ;
                                                                            special stamp referred to in paragraph 4 (b) which
                                                                            has been approved by the customs authorities of the
                                                                            exporting State. This stamp may be preprinted on the
(b) the exporter shall state on each invoice the number                     invoice .
       of the LT certificate which covers the goods and the
       date of expiry of the certificate and the names of the
        country or countries in which the goods originate.            12.        However, the customs authorities in the exporting
                                                                      State may authorize an approved exporter not to sign the
        The statement on the invoice made by the exporter             statement in paragraph 8 (b) or the declaration referred
        of the number of the LT certificate with the indi­            to in paragraph 11 given on the invoice, when such
        cation of the country of origin shall constitute a            invoices are made out and/or transmitted using telecom­
        declaration that the goods fulfill the conditions laid        munications or electronic data-processing methods.
        down in this Protocol for the acquisition of pref­
        erential origin status in trade between the                   The said customs authorities shall lay down conditions
         Community and Switzerland.                                   for the implementation of this paragraph, including, if
                                                                      they so require, a written undertaking from the approved
        The customs authorities of the exporting State may             exporter, that he accepts full responsibility for such
         require that the entries, which, under the above              statement and declaration as if they had in fact been
         provisions, must appear on the invoice, be supported          signed in manuscript by him.
         by the manuscript signature followed by the name of
         the signatory in clear script;                                13. In the authorizations referred to in paragraphs 2,
                                                                       3 and 1 1 the customs authorities shall specify in
  (c) the description and the designation of the goods on              particular :
         the invoice shall be in sufficient detail to show
         clearly that the goods are also listed on the LT              (a) the conditions under which the applications for
         certificate to which the invoice refers ;                            EUR. 1 certificates or for LT certificates are made or
                                                                              under which the declaration concerning the origin of
   (d) the invoices can be made out only for the goods                        the goods is made on the invoice ;
          exported during the period of validity of the relevant
          LT certificate. They may however be produced at               (b) the conditions under which these applications, as
          the import customs office within four months of the                 well as a copy of the invoices referring to an LT
          date of their being made out by the exporter.                       certificate and of the invoices bearing the exporter's
                                                                              declaration, are kept for at least two years. In the
                                                                              case of LT certificates or invoices referring to an LT
   9.       In the framework of the simplified procedures,                    certificate, this period shall begin from the date of
   invoices which satisfy the conditions of this Article may                  expiry of validity of the LT certificate. These
   be made out and/or transmitted using telecommuni­
   cations or electronic data-processing methods. Such                        provisions shall also apply to the EUR. 1 certificates
                                                                              or LT certificates and the invoices referring to an LT
   invoices shall be accepted by the customs of the                            certificate, as well as to invoices bearing the
   importing State as evidence of the originating status of                    exporter's declaration, having served as the basis for
   the goods imported in accordance with the procedures                        the issue of other evidence of origin, used under the
   laid down by the customs authorities there.                                 conditions laid down in the second subparagraph of
                                                                               Article 9 (3) of this Protocol.
    10.       Should the customs authorities of the exporting
    State identify that a certificate and/or invoice issued              14.      The customs authorities in the exporting State
    under the provisions of this Article is invalid in relation          may declare certain categories of goods ineligible for the
    to any goods supplied, they shall immediately notify the             special treatment provided for in paragraphs 2, 3 and 11 .
    customs authorities of the importing State of the facts.
                                                                         15.      The customs authorities shall refuse the authori­
    11 .      The customs authorities may authorize an                   zations referred to in paragraphs 2, 3 and 11 to
    approved exporter to make out invoices bearing the                   exporters who do not offer all the guarantees which they
    declaration given in Annex V to this Protocol in place of            consider necessary.
    EUR. 1 certificates.
                                                                         The customs authorities may withdraw the authori­
    The declaration made by the approved exporter on the                 zations at any time. They must do so where the
    invoice shall be made out in one of the languages in                 conditions of approval are no longer satisfied or the
    which the Agreement is drawn up. It shall be signed in               approved exporter no longer offers those guarantees.
    manuscript and must either :
                                                                          16.     The approved exporter may be required to inform
     (a) have a reference to the approved exporter authori­              the customs authorities, in accordance with the rules
           zation number; or                                             which they lay down, of goods to be dispatched by him,
 ---pagebreak---                                                                                                                            8 . 8 . 88
No L 216/ 82                              Official Journal of the European Communities
so that the competent customs office may make any veri­              (b) the goods have been sold or otherwise disposed of by
fication it thinks necessary before the dispatch ot the                      that exporter to someone in Switzerland or in the
                                                                             Community ;
goods.
 17. The provisions of this Article shall not prejudice               (c) the goods have been consigned during the exhibition
application of the rules of the Community, the Member                         or immediately thereafter to Switzerland or to the
 States and Switzerland on customs formalities and the                        Community in the state in which they were sent for
                                                                              exhibition ;
 use of customs documents.
                             Article 14                                (d) the goods have not, since they were consigned for
                                                                              exhibition, been used for any purpose other than
 The declaration referred to in Article 8 (1) (c) shall be                    demonstration at the exhibition.
 made out by the exporter in the form given in Annex V
 to this Protocol in one of the languages in which the
 Agreement is drawn up. It shall be typed or stamped and               2. An EUR. 1 certificate must be produced to the
  signed by hand. The exporter must keep a copy of the                 customs authorities in the normal manner. The name and
  invoice bearing the said declaration for at least two                address of the exhibition must be indicated thereon.
  years .
                                                                       Where necessary, additional documentary evidence of
                                                                        the nature of the goods and the conditions under which
                                                                        they have been exhibited may be required.
                              Article
   1 . The exporter or his representative shall submit with             3. Paragraph 1 shall apply to any trade, industrial,
  his request for an EUR. 1 certificate any appropriate                 agricultural or crafts exhibition, fair or similar public
   supporting document proving that the goods to be                      show or display which is not organized for private
   exported qualify for the issue of an EUR. 1 certificate.              purposes in shops or business premises with a view to the
                                                                         sale of foreign goods, and during which the goods
   He shall undertake to submit at the request of the appro­             remain under customs control .
   priate authorities, any supplementary evidence they may
   require for the purpose of establishing the correctness of
   the originating status of the goods eligible for pref­                                          Article 17
   erential treatment and shall undertake to agree to any
    inspection of his accounts and to any check on the                    1.     In order to ensure the proper application of this
    processes of the obtaining of the above goods, carried               Title, the Member States of the Community and Swit­
    out by the said authorities.                                          zerland shall assist each other, through their respective
                                                                          customs administrations, in checking the authenticity and
    2. Exporters must keep for at least two years the                     accuracy of EUR. 1 certificates, including those issued
    supporting documents referred to in paragraph 1 .                     under Article 9 (3) of this Protocol, and the exporters'
                                                                          declarations made on invoices.
     3.     The provisions of paragraphs 1 and 2 shall apply
     mutatis mutandis in the case of the use of the procedures            2.     The Joint Committee shall be authorized to take
     laid down in Article 13 (2) and (3) and of the declar­               any decisions necessary for the methods of administrative
     ations referred to in Article 8 ( 1 ) (b) and (c).                   cooperation to be applied at the due time in the
                                                                          Community and in Switzerland.
                               Article 16
                                                                           3. The customs authorities of the Member States and
      1 . Goods sent from the Community or from Swit­                      of Switzerland shall provide each other, through the
      zerland for exhibition in a country other than those                 Commission of the European Communities, with
      referred to in Article 2 of this Protocol and sold after the         specimen impressions of stamps used in their customs
      exhibition for importation into Switzerland or into the              offices for the issue of EUR. 1 certificates.
      Community shall benefit on importation from the
      provisions of the Agreement on condition that the goods
      meet the requirements of this Protocol entitling them to             4.     Penalties shall be imposed on any person who
      be recognized as originating in the Community or in                  draws up, or causes to be drawn up, a document which
      Switzerland and provided that it is shown to the satis­              contains incorrect particulars for the purpose of
      faction of the customs authorities that :                            obtaining a preferential treatment for goods.
      (a) an exporter has consigned these goods from the                   5.     The Member States and Switzerland shall take all
           Community or from Switzerland to the country in                 necessary steps to ensure that goods traded under cover
           which the exhibition is held and has exhibited them
           there ;
                                                                            of an EUR. 1 certificate, which in the course of transport
 ---pagebreak---                                                                                                                      No L 216/ 83
8 . 8 . 88                                Official Journal of the European Communities
                                                                                                  TITLE III
use a free zone situated in their territory, are not
substituted by other goods and that they do not undergo              Provisions applicable to the Canary Islands, Ceuta and
handling other than normal operations designed to                                                   Melilla
prevent their deterioration.
                                                                                                  Article 19
 6.      When products originating in the Community or
 Switzerland and imported into a free zone under cover                1.    For the application of the provisions of the
 of an EUR. 1           certificate undergo treatment or
 processing, the customs authorities concerned must issue            Additional Protocol concerning products originating in
 a new EUR. 1 certificate at the exporter's request if the           the Canary Islands, Ceuta and Melilla, this Protocol
 treatment or processing undergone is in conformity with              shall apply mutatis mutandis subject to the particular
 the provisions of this Protocol.                                     conditions set out in paragraphs 3 to 8 of this Article.
                             Article 18
                                                                      2. The term 'Community' used in this Protocol does
                                                                      not cover the Canary Islands, Ceuta or Melilla. The term
  1 . Subsequent verifications of EUR. 1 certificates and             'products originating in the Community* does not cover
 of exporter's declarations made on invoices shall be                 products originating in the Canary Islands, Ceuta and
                                                                      Melilla.
 carried out at random or whenever the customs auth­
 orities of the importing State have reasonable doubt as to
  the authenticity of the document or the accuracy of the             3. The following provisions shall apply instead of
  information regarding the true origin of the goods in               Articles 1 , 2 and 3 and references to those Articles shall
  question.                                                            apply mutatis mutandis to this Article.
  2. For the purposes of implementing the provisions of               The following shall be considered as :
  paragraph 1 , the customs authorities of the importing
  State shall return the EUR. 1 certificate and the invoice,           (a) products originating in the Canary Islands, Ceuta
   if it has been submitted, or the invoice referring to an LT              and Melilla :
   certificate, or the invoice bearing the exporter's
   declaration or a copy of those documents, to the customs                  (i) products wholly obtained in the Canary Islands,
   authorities of the exporting State, giving, where appro­                       Ceuta and Melilla ;
   priate, the reasons of substance or form for an inquiry.
                                                                            (ii) products obtained in the Canary Islands, Ceuta
   The customs authorities shall forward, in support of the                       and Melilla in the manufacture of which
   request for a posteriori verification, any documents and                       products other than those referred to in (i) are
   information that have been obtained suggesting that the                        used, provided that the said products have
   particulars given on the EUR. 1 certificate or the invoice                     undergone sufficient working or processing
    are inaccurate .                                                              within the meaning of Article 5. This condition
                                                                                  shall not apply, however, to products which,
    If the customs authorities of the importing State decide                      within the meaning of this Protocol, originate in
    to suspend the provisions of the Agreement while                              Switzerland, Austria, Finland, Iceland, Norway
    awaiting the results of the verification, they shall offer to                 or Sweden or the Community provided they
    release the goods to the importer subject to any precau­                      undergo, in the Canary Islands, Ceuta and
    tionary measures judged necessary.                                            Melilla, working or processing which exceeds
                                                                                  the insufficient working or processing set out in
    3.     The customs authorities of the importing State shall                   Article 5 (5);
    be informed of the results of the verification as soon as
    possible. These results must be such as to make it                  (b) products originating in Switzerland :
    possible to determine whether the documents returned
    under paragraph 2 apply to the goods actually exported,                   (i) products wholly obtained in Switzerland ;
    and whether these goods can, in fact, qualify for appli­
    cation of the preferential arrangements.                                 (ii) products obtained in Switzerland in the manu­
                                                                                  facture of which products other than those
    Where such disputes cannot be settled between the                             referred to in (i) are used, provided that the said
     customs authorities of the importing State and those of                      products have undergone sufficient working or
     the exporting State or where they raise a question as to                     processing within the meaning of Article 5. This
     the interpretation of this Protocol they shall be submitted                   condition shall not apply, however, to products
     to the Customs Committee.                                                    which, within the meaning of this Protocol,
                                                                                   originate in the Canary Islands, Ceuta and
     For the purpose of the subsequent verification of EUR. 1                      Melilla, Switzerland, Austria, Iceland, Finland,
     certificates, the customs authorities of the exporting                        Norway or Sweden or the Community provided
     country must keep the export documents, or copies of                          they undergo working or processing which
     EUR. 1 certificates used in place thereof, for at least two                   exceeds the insufficient working or processing
                                                                                   set out in Article 5 (5).
     years.
 ---pagebreak---                                                                                                                            8 . 8 . 88
No L 216 / 84                         Official Journal of the European Communities
4.     The Canary Islands, Ceuta and Melilla shall be            facture of products for which an EUR. 1 certificate, an
considered as a single territory.
                                                                 LT certificate or the invoices referring to the LT
                                                                 certificate, or an invoice bearing the exporter's
5.     The exporter or his authorized representative shall       declaration are issued or completed, can only be the
enter 'Switzerland' and 'Canary Islands, Ceuta and               subject of drawback of customs duty or benefit from an
Melilla' in box 2 of EUR. 1 certificates.                        exemption from customs duty of whatever kind when
                                                                 products originating in the Community, Switzerland or
In addition, in the case of products originating in the          one of the five other countries referred to in Article 2 of
                                                                  this Protocol are concerned.
Canary Islands, Ceuta and Melilla, this shall be indicated
in box 4 of EUR. 1 certificates.
                                                                  2.        In this Article, the term 'customs dut/ also means
When invoices are made out in the Canary Islands, in              charges having an effect equivalent to customs duty.
Ceuta or in Melilla in the framework of the provisions of
Article 8 (1) of this Protocol, the exporter shall clearly                                      Article 24 (')
 indicate the products originating in the Canary Islands,
 Ceuta and Melilla by means of the symbol 'CCM'.                   1 . (a) Any product accompanied by an EUR. 1
                                                                              certificate or invoice bearing the exporter's
 6.     The products in Annex II shall be temporarily                         declaration issued or made out in Spain shall, for
 excluded from the scope of this Protocol. Nevertheless,                      the application of the Additional Protocol to the
 the arrangements regarding administrative cooperation                        Agreement, be considered as originating in Spain;
 shall apply mutatis mutandis to these products.
                                                                         (b) However, the provisions of subparagraph (a) shkll
 7.     The Spanish customs authorities shall be                               not apply to EUR. 1 certificates issued in Spain
 responsible for the application of this Protocol in the                       for products originating in the rest of the
  Canary Islands, Ceuta and Melilla.                                           Community or Switzerland and which have not
                                                                               undergone any working or processing in Spain or
  8.    Article 23 shall not apply to trade between the                        which have only been subject to operations
  Canary Islands, Ceuta and Melilla, on the one hand, and                      designed to preserve them in good condition
  Switzerland on the other.                                                    during transport or storage. Such products shall
                                                                               benefit on import from treatment identical to that
                          TITLE IV
                                                                               which they would have received had they been
                                                                               sent directly from the rest of the Community or
                                                                               Switzerland ;
                       Final provisions
                                                                          (c) For the application of subparagraph (b), in the
                          Article 20                                            case of products originating in the rest of the
                                                                                Community, the exporter or his authorized
  The Community and Switzerland shall each take the                             representative shall enter : 'el apartado 1 del
  steps necessary to implement this Protocol.                                   articulo 24 — reexportado en el mismo estado'
                                                                                (Article 24 (1) — re-exported in the same state) in
                          Article 21                                            box 7, 'Remarks', of the EUR. 1 certificate. This
                                                                                entry shall be authenticated by means of the
  The Annexes to this Protocol shall form an integral part                      stamp used by the appropriate customs office. The
  thereof.                                                                      customs authorities of Spain . shall carry out
                                                                                appropriate controls in order to ensure the correct
                          Article 22                                            application of this provision ;
   The contracting parties undertake to introduce any                      (d) For the application of the provisions of
   measures necessary to ensure that the EUR. 1 certificates                    subparagraph (b), in the case of products orig­
   which the customs authorities of the Member States of                        inating in Switzerland, the provisions of Article
                                                                                9 (8) shall apply.
   the Community and of Switzerland are authorized to
   issue in pursuance of the Agreements referred to in               2.       The following products exported to Switzerland
   Article 2 are issued under the conditions laid down by            from a Member State of the Community other than
   those Agreements. They also undertake to provide the              Spain shall benefit on import into Switzerland only from
   administrative cooperation necessary for this purpose, in         a treatment identical to that which they would have
   particular to check on the itinerary of goods traded              received had they been imported directly from Spain :
   under the Agreements referred to in Article 2 and the
   places in which they have been held.                              — products originating in the Community by virtue of
                                                                            working or processing carried out wholly or partly in
                           Article 23                                       Spain,
    1 . Without prejudice to the provisions of Article 1 of
   Protocol 2, products which are of the kind to which the            (l) The provisions of Article 24 shall apply until 31 December
   Agreement applies, and which are used in the manu­                       1992 .
 ---pagebreak---                                                                                                                  No L 216 / 85
8 . 8 . 88                              Official Journal of the European Communities
                                                                   March 1986 in the framework of the Agreement between
       products which, after having acquired originating           the EFTA countries and Spain signed on 26 June 1979,
       status in the rest of the Community, are subject in         the Convention establishing EFTA signed on 4 January
       Spain to operations other than those designed to            1960 by Portugal, the 1970 Agreement between the
       preserve them in good condition during transport or         European Economic Community and Spain, the 1972
       storage .
                                                                   Agreement between the European Economic Community
For the application of the first subparagraph, the                 and the Portuguese Republic, shall be deemed to be
exporter or his authorized representative shall enter the           originating products within the meaning of this Protocol;
 symbol 'ES' in box 7, 'Remarks', of an EUR. 1 certificate          2.      EUR. 1 certificates carrying the entry 'EFTA­
 issued in such other Member State of the Community.
                                                                    SPAIN-TRADE' used in the framework of direct trade
 3. For the application of the last sentence of Article             between Spain and Switzerland or one of the five other
 1 (2) (b), products originating in Spain or products               countries mentioned in Article 2 may continue to be used
 accompanied by an EUR. 1 certificate with the symbol               in such trade until stocks are exhausted. If EUR. 1
 'ES' entered in box 7, 'Remarks', imported into Swit­              certificates are used, it is not necessary to insist on the
 zerland and exported to a Member State of the                      entry of the symbol 'ES' as provided for in paragraphs 2,
 Community other than Spain shall benefit in that                   3 and 4 of Article 24 .
  Member State from a treatment identical to that
 provided for in the Act of Accession of Spain and                                            Article 26
  Portugal to the European Communities which they
 would have received had they been sent directly from               The contracting parties shall take any measures
  Spain to the rest of the Community.                               necessary for the conclusion of arrangements with Swit­
                                                                    zerland, Austria, Finland, Iceland, Norway or Sweden
  For the application of the first subparagraph, the                 enabling this Protocol to be applied.
  exporter or his authorized representative shall enter the
  symbol 'ES' in box 7, 'Remarks', of EUR. 1 certificates                                     Article 27
  issued in Switzerland.
  4. For the application of Article 2, products orig­                1 . For the purpose of implementing Article 2 ( 1 ) (A)
  inating in Spain or products accompanied by an EUR. 1              of this Protocol, any product originating in one of the
                                                                     five countries referred to in that Article shall be treated
  certificate with the symbol 'ES' entered in box 7,                 as a non-originating product during the period or
  'Remarks', imported into Switzerland and exported                  periods in which Switzerland applies the rate of duty
  under the conditions set out in Article 2 to one of the
  five countries listed there shall benefit, on import into          applicable to third countries or any corresponding
  one of these five countries, only from a treatment                 safeguard measure to that product in respect of the said
   identical to that which they would have received had              country under the provisions governing trade between
                                                                     Switzerland and the five countries referred to in the
   they been imported directly from Spain.                           aforementioned Article 2 .
   For the application of the firafl subparagraph, the
   exporter or his authorized representative shall enter the         2. For the purpose of implementing Article 2 ( 1 ) (B)
   symbol 'ES' in box 7, 'Remarks', of EUR. 1 certificates           of this Protocol, any product originating in one of the
   issued in Switzerland .                                           five countries referred to in that Article shall be treated
                                                                     as a non-originating product during the period or
   5 . The provisions of paragraph 2 to 4 concerning the             periods in which the Community applies the rate of duty
   use of the symbol 'ES' shall apply mutatis mutandis to the         applicable to third countries to that product in respect of
   invoices made out within the framework of Article 8 ( 1 )          the said country under the Agreement concluded by the
   of this Protocol .                                                 Community with that country.
                             Article 25                                                        Article 28
    1.     Originating products for which the appropriate             The Joint Committee may decide to amend provisions of
    certificate or form has been issued or made out before 1          this Protocol.
 ---pagebreak---                                                                                                                              8 . 8 . 88
No L 216 / 86                              Official Journal of the European Communities
                                                                  ANNEX I
                                                        EXPLANATORY NOTES
             Note 1 — Article 1
             The terms 'the Community' or 'Switzerland' shall also cover the territorial waters of the Member States of
             the Community or of Switzerland respectively.
             Vessels operating on the high seas, including factory ships, on which fish caught is worked or processed
             shall be considered as part of the territory of the State to which they belong, provided that they satisfy the
             conditions set out in explanatory note 4.
             Note 2 — Articles 1 , 2 and 4
             The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without
             interruption in the Community or Switzerland except as provided for in Article 2.
             If originating products exported from the Community or Switzerland to another country are returned,
             except in so far as provided for in Article 2, they must be considered as non-originating unless it can be
             demonstrated to the satisfaction of the customs authorities that :
             — the goods returned are the same goods as those exported, and
             — they have not undergone any operations beyond that necessary to preserve them in good condition
                   while in that country.
             Note 3 — Articles 1 , 2 and 3
             In order to determine whether goods originate in the Community or in Switzerland or in one of the other
             countries specified in Article 2, it shall not be necessary to establish whether the power and fuel, plant and
             equipment, and machines and tools used to obtain such goods originate in third countries or not.
             Note 4 — Article 4 (f)
             The term 'their vessels' shall apply only to vessels :
             — which are registered or recorded in a Member State of the Community or in Switzerland,
             — which sail under the flag of a Member State of the Community or of Switzerland,
             — which are at least 50 % owned by nationals of Member States of the Community or of Switzerland, or
                   by a company with its head office in one of those States, of which the manager or managers, chairman
                   of the board of directors or of the supervisory board and the majority of the members of such board
                   are nationals of the Member States of the Community or of Switzerland, 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,
             — of which the captain and officers are all nationals of the Member States of the Community or of
                   Switzerland,
             — of which at least 75 % of the crew are nationals of the Member States of the Community or of Swit­
                   zerland.
             Note 5 — Articles 4 and 5
              1 . The unit of qualification for the application of the origin rules shall be the particular product which is
                  considered as the basic unit when determining classification using the nomenclature of the harmonized
                  system. In the case of sets of products which are classified by virtue of general rule 3, the unit of
                  qualification shall be determined in respect of each item in the set; this also applies to the sets of
                  heading Nos 6308 , 8206 and 9605 .
                  Accordingly, it follows that:
                  — when a product composed of a group or assembly of articles is classified under the terms of the
                      harmonized system within a single heading, the whole constitutes the unit of qualification,
                  — when a consignment consists of a number of identical products classified within the same heading of
                      the harmonized system, each product must be taken individually when applying the origin rules.
 ---pagebreak---                                                                                                                        No L 216 / 87
8 . 8 . 88                               Official Journal of the European Communities
           2. Where, under general rule 5 of the harmonized system, packing is included with the product for classifi­
               cation purposes, it shall be included for purposes of determining origin.
           Note 6 — Article 5 (2)
           The introductory notes to Annex III shall also apply where appropriate to all products manufactured using
           non-originating materials even if they are not subject to a specific condition contained in the list in Annex
           III but are subject instead to the change of heading rule set out in Article 5 (2).
           Note 7 — Article 6
           'Ex-works price' shall mean the price paid to the manufacturer in whose undertaking the last working or
           processing is carried out, provided the price includes the value of all the products used in manufacture.
           'Customs value' shall be understood as meaning the customs value as determined in accordance with the
           Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade done at
            Geneva on 12 April 1979.
            Note 8 — Article 8 ( 1)
            The facility of using, under this Protocol, the invoice as evidence of the originating status of the goods,
            shall be extended to the delivery note or any other commercial document which describes the goods
            concerned in sufficient detail to enable them to be identified.
            In the case of products sent by post which, within the meaning of Article 8 (2), are not considered as
            importations by way of trade, the declaration of the originating status can also be made on the customs
            declaration C2/CP3 or on a sheet of paper annexed to that declaration.
            Note 9 — Articles 17 ( 1 ) and 22
            Where an EUR. 1 certificate has been issued under the conditions laid down in Article 9 (3) and relates to
            goods re-exported in the same state, the customs authorities of the country of destination must be able to
            obtain, by means of administrative cooperation, true copies of the EUR. 1 certificate or certificates issued
            previously relating to those goods.
            Note 10 — Article 23
            'Drawback of customs duty or exemption from customs duty of whatever kind shall mean any
             arrangement for refund or remission, partial or complete, of customs duties applicable to products used in
             manufacture, provided that the said provision concedes', expressly or in effect, this repayment or non­
             charging or the non-imposition when goods obtained from the said products are exported but not when
             they are retained for home use.
             'Products used in manufacture' shall mean any products in respect of which a 'drawback of customs duty
             or exemption from customs duty of whatever kind' is requested as a result of the export of originating
             products for which an EUR. 1 certificate, an LT, certificate or the invoices referring to the LT certificate,
             or an invoice bearing the exporter's declaration are issued or made out.
 ---pagebreak---                                                                                                                               8 . 8 . 88
No L 216/ 88                             Official Journal of the European Communities
                                                              ANNEX II
               List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol
              HS heading No                                        Description of product
           ex 2707                 Oils in which the weight of the aromatic constituents exceeds that of the non­
                                   aromatic constituents, being oils similar to mineral oils obtained by distillation of high
                                   temperature coal tar, of which more than 65 % by volume distils at a temperature of
                                   up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power
                                   or heating fuels
                2709
                to                 Mineral oils and products of their distillation; bituminous substances; mineral waxes
                2715
            ex 2901                Acyclic hydrocarbons for use as power or heating fuels
           ex 2902                 Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as
                                   power or heating fuels
           ex 3403                 Lubricating preparations containing petroleum oils or oils obtained from bituminous
                                   minerals, provided they represent less than 70 % by weight
           ex 3404                 Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes
                                   obtained from bituminous minerals, slack wax or scale wax
           ex 3811                 Prepared additives for lubricating oil, containing petroleum oils or oils obtained from
                                   bituminous minerals
 ---pagebreak---                                                                                                                            No L 216 / 89
8 . 8 . 88                                 Official Journal of the European Communities
                                                                 ANNEX III
           List of working or processing required to be carried out on non-originating materials in order that the
                                            product manufactured can obtain originating status
                                                        INTRODUCTORY NOTES
                                                                    General
           Note 1 :
           1.1 . The first two columns in the list describe the product obtained. The first column gives the heading
                  number, or the chapter number, used in the harmonized system and the second column gives the
                  description of goods used in that system for that heading or chapter. For each entry in the first two
                  columns a rule is specified in columns 3 and 4. Where, in some cases, the entry in the first column is
                  preceded by an 'ex', this signifies that the rule in column 3 or column 4 only applies to the part of that
                  heading or chapter as described in column 2.
            1.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and
                  the description of product in column 2 is therefore given in general terms, the adjacent rule in column
                  3 or column 4 applies to all products which, under the harmonized system, are classified within
                  headings of the chapter or within any of the headings grouped together in column 1 .
            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 rule in column 3 or
                  column 4 .
            1.4. For the products of Chapters 84 to 91 inclusive, if no origin rule is given in column 4, the rule set out
                  in column 3 has to be applied.
            Note 2 :
            2.1 . The term 'manufacture' covers any kind of working or processing including 'assembly' or specific
                   operations. However, see note 3.5 below.
            2.2. The term 'material' covers any 'ingredient', 'raw material', 'component' or 'part', etc., used in the
                   manufacture of the product.
            2.3. The term 'product' refers to the product being manufactured, even if it is intended for later use in
                   another manufacturing operation.
            Note 3 :
            3.1 . In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of
                   heading' rule set out in Article 5 (2) applies. If a 'change of heading' condition applies to any entry in
                   the list, then it is contained in the rule in column 3 .
            3.2. The working or processing required by a rule in column 3 or column 4 has to be carried out only in
                   relation to the non-originating materials used. The restrictions contained in a rule in column 3 or
                   column 4 likewise apply only to the non-originating materials used.
            3.3. Where a rule states that 'materials of any heading' may be used, materials of the same heading as the
                   product may also be used, subject, however, to any specific limitations which may also be contained in
                   the rule. However, the expression 'manufacture from materials of any heading including other
                   materials of heading No . . .' means that only materials classified within 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.
             3.4. If a product, made from non-originating materials which has acquired originating status during manu­
                   facture by virtue of the change of heading rule or its own list rule, is used as a material in the process
                   of manufacture of another product, then the rule applicable to the product in which it is incorporated
                   does not apply to it.
 ---pagebreak---                                                                                                                                8 . 8 . 88
No L 216/90                                 Official Journal of the European Communities
                 — For example :                                                                                     ...
                       An eneine of heading No 8407, for which the rule states that the value of the non -originating
                       materials which may be incorporated may not exceed 4° 0/° of the ex-works price, is made ro
                       'other alloy steel roughly shaped by forging' of heading No 7224.
                       Tf this foreine has been forged in the country concerned from a non -originating ingot then the
                       for^ing   haTafready acquired origin by virtue3 A, rulC for heading No ««"«<££.
                       then count as originating in the value calculation for the engine regardless of whether it was
                       produced in the same factory or another. The value of the non -originating ingot is thus not taken
                        into account when adding up the value of the non -originating materials used.
            3.5. Even if the change of heading rule or the rule contained in the list are satisfied, a product does not
                  have origin if the processing carried out, taken as a whole, is insufficient in the sense of Article ( ).
            Note 4 :
            4.1 . The rule in the list represents the minimum amount of working or processing required and t e
                  carrying-out of more working or processing also confers originating status; conversely, the carrying­
                  out of less working or processing cannot confer origin. Thus if a rule says that non -originating
                  material at a certain level of manufacture may be used, the use of such material at an earlier stage o
                  manufacture is allowed and the use of such material at a later stage is not.
             4.2. When a rule in the list specifies that a product may be manufactured from more than one material,
                   this means that any one or more of the materials may be used. It does not require that all be used.
                   — For example :
                         The rule for fabrics says that natural fibres may be used and that chemical materials, among other
                         materials, may also be used. This does not mean that both have to be used, one can use one or the
                         other or both.
                    If, however, a restriction applies to one material and other restrictions apply to other materials in the
                    same rule, then the restrictions only apply to the materials actually used.
                    — For example:
                          The rule for sewing machines specifies that the thread tension mechanism used has to originate
                          and that the zigzag mechanism used also has to originate; these two restrictions only apply it the
                          mechanisms concerned are actually incorporated into the sewing machine.
              4.3. When a rule in the list specifies that a product must be manufactured from a particular material, the
                    condition obviously does not prevent the use of other materials which, because of their inherent
                     nature, cannot satisfy the rule.
                     — For example:
                          The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives
                          does not prevent the use of mineral salts, chemicals and other additives which are not produced
                          from cereals .
                     — For example :
                           In the case of an article made from non-woven materials, if the use of only non-originating yarn is
                           allowed for this class of article, it is not possible to start from non-woven cloth — even it non­
                          Vovens cannot normally be made from yarn. In such cases, the starting material would normally be
                           at the stage before yarn — that is the fibre stage.
                     See also note 7.3 in relation to textiles.
               4.4 If in a rule in the list two or more percentages are given for the maximum value of non -originating
                      materials that can be used, then these percentages may not be added together. The maximum value ot
                      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.
 ---pagebreak---                                                                                                                             No L 216/91
8 . 8 . 88                                   Official Journal of the European Communities
                                                                     Textiles
           Note 5 :
           5 1 The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres(a"d
             * ' istherestricted   to the stages before spinning takes place, including waste and unless otherwisespecified,
                        term 'natural fibres' includes fibres that have been carded, combed or otherwise processed
                 spun .
           5.2. The term 'natural fibres' includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003
                   as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres o
                    heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
            5.3. The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to
                    describe the materials not classified within Chapters 50 to 63 which can be used to manufacture arti­
                    ficial, synthetic or paper fibres or yarns.
            5.4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow,
                    staple fibres or waste, of heading Nos 5501 to 5507.
            Note 6 :
            6.1 . In the case of the products classified within those headings in the list to which a reference is made to
                    this introductory note, the conditions set out in column 3 of the list shall not be applied to any basic
                     textile materials used in their manufacture which, taken together, represent 10 % or less of the total
                    weight of all the basic textile materials used (but see also notes 6.3 and 6.4 below).
            6.2. However, this tolerance may only be applied to mixed products which have been made from two or
                     more basic textile materials, irrespective of their share of the product.
                     The following are the basic textile materials :
                     —   silk,
                     —   wool,
                     —    coarse animal hair,
                     —    fine animal hair,
                      —   horsehair,
                      — cotton ,
                      — paper-making materials and paper,
                      — flax,
                      — true hemp,
                      — jute and other textile bast fibres,
                      — sisal and other textile fibres of the genus Agave,
                      — coconut, abaca, ramie and other vegetable textile fibres,
                      — synthetic man-made filaments,
                      — artificial man-made filaments ,
                      — synthetic man-made staple fibres,
                      — artificial man-made staple fibres.
                      — For example:
                           A yarn of heading No 5205 made from cotton fibres and synthetic staple fibres is a mixed yarn.
                           Therefore, non-originating materials that do not satisfy the origin rules may be used up to a
                           weight of 10 % of the yarn.
                      — For example:
                           A woollen fabric of heading No 5112 made from woollen yarn and synthetic yarn of staple fibres
                           is a mixed fabric. Therefore, either non -originating synthetic yarn or woollen yarn or a combi­
                           nation thereof that does not satisfy the origin rules may be used up to a weight of 10 % of the
                           fabric.
                      — For example:
                           Tufted textile fabric of heading No 5802 made from cotton yarn and cotton fabric is only a mixed
                           product if the cotton fabric is itself a mixed fabric being made from two or more different basic
                           textile materials or if the cotton yarns used are themselves mixtures.
 ---pagebreak---                                                                                                                                     8 . 8 . 88
No L 216 / 92                                 Official Journal of the European Communities
                   — For example :                                                                                .     .
                        If the tufted textile fabric concerned had been made from cotton yarn and syntheuc fabric, then,
                        obviously, two separate basic textile materials would have been used.
                   — For example :
                        A carpet with tufts made both from artificial yarns and cotton tufts made from y^ns and wah a
                        jute backing is a mixed product because three basic textile materials are used. Thus, any non-ong
                         inating materials that are used at a later stage of manufacture than the rule allows may be used,
                         provided their total weight taken together does not exceed 10% of the weight of the textilc
                         materials in the carpet. Thus, the jute backing, the artificial yarns and/or cotton yarns could be
                         imported at that stage of manufacture, provided the weight conditions are met.
              6.3. In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of
                    polyether whether or not gimped' this tolerance is 20 % in respect of this yam.
              6 4 In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of
                    film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by
                    means of an adhesive between two films of plastic film, this tolerance is 30 % in respect of this strip.
              Note 7 :                 t
              7.1 . In the case of those textile products, which are marked in the list by a footnote referring to this
                    introductory note, textile trimmings and accessories which do not satisfy the rule set out in the list in
                    column 3 for the made-up product concerned may be used provided that their weight does not exceed
                     10 % of the total weight of all the textile materials incorporated.
                    Textile trimmings and accessories are those classified within Chapters 50 to 63. Linings and inter­
                     linings are not to be regarded as trimmings or accessories.
               7.2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have
                     to satisfy the conditions set out in column 3 even though they fall outside the scope of note 4.3.
               7.3. In accordance with note 4.3, any non-originating non-textile trimmings and accessories or other
                     product, which do not contain any textiles, may, anyway, be used freely where they cannot be made
                     from the materials listed in column 3 .
                      — For example :
                           If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this
                           does not prevent the use of metal items, such as buttons, because they canot be made from textile
                           materials .
               7.4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account
                      when calculating the value of the non-originating materials incorporated.
 ---pagebreak---                                                                                                                            No L 216/93
8 . 8 . 88                            Official Journal of the European Communities
                                                                            Working or processing carried out on non-originating materials
   HS heading No                  Description of product                                   that confers originating status
                                                                                                         (3)
           (1                               (2)
                 Buttermilk, curdled milk and cream, yogurt, kephir           Manufacture in which :
 ex 0403
                 and other fermented or acidified milk and cream,             — all the materials of Chapter 4 used must be wholly
                 flavoured or containing added fruit, nuts or cocoa               obtained,
                                                                              — any fruit juice (except those of pineapple, lime or
                                                                                   grapefruit) of heading No 2009 used must already
                                                                                  be originating, and
                                                                              — the value of any materials of Chapter 17 used does
                                                                                   not exceed 30 % of the ex-works price of the
                                                                                   product
  ex 1702         Chemically pure fructose and maltose                         Manufacture from materials of any heading including
                                                                               other materials of heading No 1702
       1704       Sugar confectionary (including white chocolate),             Manufacture in which all the materials used are
                  not containing cocoa                                         classified within a heading other than that of the
                                                                               product, provided the value of any other materials of
                                                                               Chapter 17 used does not exceed 30 % of the
                                                                               ex-works price of the product
        1806      Chocolate and other food preparations containing             Manufacture in which all the materials used are
                  cocoa
                                                                               classified within a heading other than that of the
                                                                               product, provided the value of any materials of
                                                                               Chapter 17 used does not exceed 30 % of the
                                                                               ex-works price of the product
        1901       Malt extract; food preparations of flour, meal,
                   starch or malt extract, not containing cocoa powder
                   or containing cocoa powder in a proportion by
                   weight of less than 50 %, not elsewhere specified
                   or included; food preparations of goods of heading
                   Nos 0401 to 0404, not containing cocoa powder or
                   containing cocoa powder in a proportion by weight
                   of less tnan 10 %, 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, provided the value of any materials                of
                                                                                Chapter 17 used does not exceed 30 % of                    the
                                                                                ex-works price of the product
   ex 1902          Pasta, whether or not cooked or stuffed (with meat          Manufacture in which all the cereals and derivatives
                    or other substances) or otherwise prepared, such as         (except durum wheat and its derivatives) used must be
                    spaghetti, macaroni, noodles, lasagne, gnocchi,             wholly obtained ,
                    ravioli, cannelloni — except for those containing
                    more than 20 % by weight of crustaceans, molluscs
                    or other aquatic invertebrates, sausages and the like
                    or meat and meat offal of any kina, including fats
                    of any kind or origin; couscous, whether or not
                    prepared
         1903       Tapioca and substitutes therefor prepared from              Manufacture from materials of any heading except
                    starch, in the form of flakes, grains, pearls, siftings     potato starch of heading No 1108
                    or in similar forms
 ---pagebreak---                                                                                                                        8 . 8 . 88
No L 216 / 94                      Official Journal of the European Communities
                                                                                                  3)
         1)                             (2)
    1904      Prepared foods obtained by the swelling or roasting
              of cereals or cereal products (for example, corn
              flakes); cereals, other than maize (corn), in grain
              form, pre-cooked or otherwise prepared .
                                                                       Manufacture in which :
              — Not containing cocoa
                                                                       — all the cereals and their derivatives (except maize of
                                                                           the species 2,ea indurata and durum wheat and their
                                                                           derivatives) used must be wholly obtained, and
                                                                           the value of any materials of Chapter 17 used does
                                                                           not exceed 30 % of the ex-works price of the
                                                                            product
                    Containing cocoa
                                                                       Manufacture from materials not classified within
                                                                       heading No 1806, provided the value of any materials
                                                                       of Chapter 17 used does not exceed 30% of the
                                                                       ex-works price of the product
               Bread, pastry, cakes, biscuits and other bakers         Manufacture from materials of any heading except
     1905
               wares, whether or not containing cocoa;                 those of Chapter 11
               communion wafers, empty cachets of a kind
               suitable for pharmaceutical use, sealing wafers, rice
               paper and similar products
               Sauces     and     preparations    therefor;    mixed   Manufacture in which all the materials used are
 ex 2103                                                               classified within a heading other than that of the
                condiments and mixed seasonings
                                                                       product. However, mustard flour or meal or prepared
                                                                        mustard may be used
                Soups and broths and preparations therefor              Manufacture from materials of any heading except
 ex 2104
                                                                        prepared or preserved vegetables of heading Nos 2002
                                                                        to 2005
                Waters, including mineral waters and aerated            Manufacture in which :
 ex 2202
                waters, and other non-alcoholic beverages (not          — all the materials used are classified within a heading
                including fruit or vegetable juices of heading No            other than that of the product,
                2009); containing sugar or milk or milkfats
                                                                        — the value of any materials of Chapter 17 used does
                                                                             not exceed 30 % of the ex-works price of the
                                                                             product, and
                                                                        — any fruit juice used (except for pineapple, lime and
                                                                             grapefruit juices) must already be originating
      2205       Vermouth and other wine of fresh grapes flavoured       Manufacture in which all the grapes or any material
                 with plants or aromatic substances                      derived from grapes used must he wholly obtained
  ex 2208        Liqueurs and other spirituous beverages containing      Manufacture in which all the grapes or any material
                 added sucrose, invert sugar, eggs or egg yolks          derived from grapes used must oe 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 2504        Natural crystalline graphite, with enriched carbon      Enriching of the carbon content, purifying and
                 content, purified and ground                            grinding of crude crystalline graphite
  ex 2515        Marble, merely cut by sawing or otherwise into          Cutting, by sawing or otherwise, of marble (even if
                 blocks or slabs of a rectangular {including square)     already sawn) of a thickness exceeding 25 cm
                 shape, of a thickness not exceeding 25 cm
   ex 2516       Granite porphyry, basalt, sandstone and other            Cutting, by sawing or otherwise, of stones (even if
                 monumental and building stones, merely cut by            already sawn) of a thickness exceeding 25 cm
                  sawing or otherwise, into blocks or slabs of a
                  rectangular (including square) shape, of a thickness
                  not exceeding 25 cm
                  Calcined dolomite
                                                                          Calcination of dolomite not calcined
   ex 2518
 ---pagebreak---                                                                                                                     No L 216/95
8 . 8 . 88                             Official Journal of the European Communities
                                                                                                    (3)
          (1)                               (2)
                 Crushed natural magnesium carbonate (magnesite),         Manufacture in which all the materials used are
ex 2519
                 in hermetically sealed containers, and magnesium         classified within a heading other than that or the
                 oxide, whether or not pure, other than tused             product. However, natural magnesium carbonate
                 magnesia or dead-burned (sintered) magnesia              (magnesite) may be used
                 Plasters specially prepared for dentistry                Manufacture in which the value of all the materials
 ex 2520                                                                  used does not exceed 50 % of the ex-works price of
                                                                          the product
                  Natural asbestos fibres                                 Manufacture from asbestos concentrate
 ex 2524
 ex 2525          Mica powder                                              Grinding of mica or mica waste
 ex 2530          Earth colours, calcined or powdered                      Calcination or grinding of earth colours
 ex 2707          Oils in which the weight of the aromatic consti­         These are Annex II products
                  tuents exceeds that of the non-aromatic consti­
                  tuents, being oils similar to mineral oils obtained by
                  distillation of high temperature coal tar, of which
                  more than 65 % by volume distils at a temperature
                  of up to 250 °C (including mixtures of petroleum
                  spirit and benzole), for use as power or heating
                  fuels
       2709        Mineral oils and products of their distillation; bitu­  These are Annex II products
       to          minous substances ; mineral waxes
       2715
                   Inorganic chemicals ; organic or inorganic              Manufacture in which all the materials used are
  ex Chapter 28                                                            classified within a heading other than that of the
                   compounds of precious metals, of rare earth metals,
                   of radioactive elements or of isotopes ; except for     product. However, materials classified within the same
                   heading Nos ex 2811 and ex 2833 for which the           heading may be used provided their value does not
                   rules are set out below                                 exceed 20 % of the ex-works price of the product
   ex 2811         Sulphur trioxide                                         Manufacture from sulphur dioxide
   ex 2833         Aluminium sulphate                                       Manufacture in which the value of all the materials
                                                                            used does not exceed 50 % of the ex-works price of
                                                                            the product
                   Organic chemicals, except for heading Nos ex             Manufacture in which all the materials used are
   ex Chapter 29                                                            classified - within a heading other than that of the
                    2901 , ex 2902, ex 2905, 2915, ex 2932, 2933 and
                    2934, for which the position is set out below           product. However, materials classified within the same
                                                                            heading may be used provided their value does not
                                                                            exceed 20 % of the ex-works price of the product
   ex 2901          Acyclic hydrocarbons for use as power or heating        These are Annex II products
                    fuels
   ex 2902          Cyclanes and cyclenes (other than azulenes),            These are Annex II products
                    benzene, toluene, xylenes, for use as power or
                    heating fuels
    ex 2905         Metal alcoholates of alcohols of this heading and        Manufacture from materials of any heading, including
                    of ethanol or glycerol                                   other materials of heading No 2905. However, metal
                                                                             alcoholates of this heading may be used, provided their
                                                                             value does not exceed 20 % of the ex-works price of
                                                                             the product
        2915         Saturated acyclic monocarboxylic acids and their        Manufacture from materials of any heading. However,
                     anhydrides, halides, peroxides and peroxyacids ;        the value of all the materials of heading Nos 2915 and
                    their halogenated, sulphonated, nitrated or              2916 used may not exceed 20 % of the ex-works price
                     nitrosated derivatives                                  of the product
    ex 2932          — Internal     ethers    and    their   halogenated,    Manufacture from materials of any heading. However,
                         sulphonated, nitrated or nitrosated derivates       the value of all the materials of heading No 2909 used
                                                                             may not exceed 20 % of the ex-works price of the
                                                                             product
 ---pagebreak---                                                                                                                                    8 . 8 . 88
No L 216/96
                                               Official Journal of the European Communities
                                                                                                              (3)
                                                    (2)
         ( i)
                                                                                  Manufacture from materials of any heading
ex 2932
                         _ Cyclic acetals and internal hemiacetals and their
    (cont'd)                 halogenated, sulphonated, nitrated or nitrosated
                             derivates
    2933                 Heterocyclic compounds with nitrogen hetero­
                          atom(s) only; nucleic acids and their salts:
                                                                                  Manufacture from materials of any
                          — Lactams, other than 6-hexanelactam (epsilon­          the value of all the materials of heading Nos 2932 and
                              caprolactam); monoazepines; diazepines,             2933 used may not exceed 30 % of the ex-works price
                              azocines (whether or not hydrogenated)              of the product (')
                                                                                   Manufacture from materials of any heading. However,
                          — Other                                                  the value of all the materials of heading Nos 2932 and
                                                                                   2933 used may not exceed 20 % of the ex-works price
                                                                                   of the product
     2934                  Other heterocyclic compounds                             Manufacture from materials of any headmg. However,
                           _ 6-Aminopenicillanic acid, 7-aminocephalospo­           the value of all the materials of heading Nos 2932,
                               ranic acid and 7 -aminodesacetoxycephal              2933 and 2934 used may not exceed 30 /o ot the ex­
                               osporanic acid; compounds containing a pheno­        works price of the product 0)
                               thiazine     ring-system (whether or not
                               hydrogenated), not further fused ; monothia­
                               monoazipines; monothiins ; monooxamono­
                               azines ; monooxamonoazoles (whether or not
                               hydrogenated)                                         Manufacture from materials of any heading. However,
                           — Other                                                   the value of all the materials of heading Nos 2932,
                                                                                     2933 and 2934 used may not exceed 20 % ot the ex­
                                                                                     works price of the product
                            Pharmaceutical products, except for heading Nos          Manufacture in which all the materials used axe
  ex Chapter 30                                                                       classified within a heading other than that ot the
                            3002, 3003 and 3004, for which the rules are set          product. However, materials classified within the same
                            out below                                                 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 thera­
                            peutic, prophylactic or diagnostic uses; antisera and
                            other blood fractions ; vaccines, toxins, cultures ot
                            micro -organisms (excluding yeasts) and similar
                            products :                                                 Manufacture from materials of any heading, including
                                Products consisting of two or more constituents        other materials of heading No 3002. The materials of
                                which have been mixed together for therapeutic         this description may also be used, provided their value
                                 or prophylactic uses or unmixed product? tor          does not exceed 20 % of the ex-works price of the
                                 these uses, put up in measured doses or in forms      product
                                 or packings for retail sale
                             — Other :
                                 — Human blood
                                                                                        Manufacture from materials of any heading, including
                                                                                        other materials of heading No 3002. The materials of
                                                                                        this description may also be used, provided their value
                                                                                        does not exceed 20 % of the ex-works price of the
                                                                                        product
                                     Animal blood prepared for therapeutic or           Manufacture from materials of any heading, including
                                                                                        other materials of heading No 3002. The materials of
                                     prophylactic uses                                  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, haemo­         Manufacture from materials of any heading, including
                                                                                         other materials of heading No 3002. The materials of
                                      globin and serum globulin                          this description may also be used, provided their value
                                                                                         does not exceed 20 % of the ex-works price of the
                                                                                         product
                                      Haemoglobin, blood globulin and serum              Manufacture from materials of any heading, including
                                                                                         other materials of heading No 3002. The materials of
                                      globulin                                           this description may also be used, provided their value
                                                                                          does not exceed 20 % of the ex-works price of the
                                                                                          product
                                                                                          Manufacture from materials of any heading, including
                                      Other                                               other materials of heading No 3002. The materials of
                                                                                          this description may also be used, provided their value
                                                                                          does not exceed 20 % of the ex-works price of the
                                                                                          product
     (') This rule shall only apply until 31 March 1991 .
 ---pagebreak---                                                                                                                                             No L 216/97
8 . 8 . 88                                         Official Journal of the European Communities
                                                                                                                           3
           (1                                           (2>
                           Medicaments (excluding goods of heading No                         Manufacture in which :
       3003
       and                 3002, 3005 or 3006)                                                — all the materials used are classified within a heading
       3004                                                                                         other than that of the product. However, materials
                                                                                                    of heading No 3003 or 3004 may be used provided
                                                                                                    their value, taken together, does not exceed 20 %
                                                                                                    of the ex-works price of the product, and
                                                                                              — the value of all the materials used does not exceed
                                                                                                     50 % of the ex-works price of the product
                            Fertilizers except for heading No ex 3105 for which                Manufacture in which all the materials used are
 ex Chapter 31                                                                                 classified within a heading other than that of the
                            the rule is set out below
                                                                                               product.
                                                                                                  heading However,
                                                                                                           may be usedmaterials classified
                                                                                                                          provided   their within  the same
                                                                                                                                            value does    not
                                                                                               exceed 20 °/o of the ex-works price of the product
 ex 3105                    Mineral or chemical fertilizers containing two or                  Manufacture in which :
                            three of the fertilizing elements nitrogen, phos­                  — all the .materials used are classified within a heading
                            phorus and potassium ; other fertilizers ; goods of                      other than that of the product. However, materials
                             this chapter, in tablets or similar forms or in                         classified within the same heading may be used
                             packages of a gross weight not exceeding 10 kg,                         provided their value does not exceed 20 % of the
                             except for :                                                             ex-works price of the product, and
                            — Sodium nitrate '                                                 — the value of all the materials used does not exceed
                             — Calcium cyanamide                                                      50 % of the ex-works price of the product
                             — Potassium sulphate
                             — Magnesium potassium sulphate
  ex Chapter 32              Tanning or dyeing extracts; tannins and their deri­                Manufacture in which all the materials used are
                             vatives ; dyes, pigments and other colouring matter;               classified within a heading other than that of the
                             paints and varnishes ; putty1 and other mastics ; inks ;
                              except for heading Nos ex 3201 and 3205, for                      product.    However,
                                                                                                   heading may        materials
                                                                                                                 be used         classified
                                                                                                                          provided    their within  the same
                                                                                                                                             value does   not
                             which the rules are set out below                                  exceed 20 % of the ex-works price of the product
   ex 3201                    Tannins and their salts, ethers, esters and other                  Manufacture from tanning extracts of vegetable origin
                              derivatives
        3205                  Colour lakes ; preparations as specified in note 3 to              Manufacture from materials of any heading, except
                              this chapter based on colour lakes (')                             heading Nos 3203, 3204 and 3205. However, materials
                                                                                                 from heading No 3205 may be used provided their
                                                                                                 value does not exceed 20 % of the ex-works price of
                                                                                                 the product
   ex Chapter 33              Essential oils and resinoids ; perfumery, cosmetic or              Manufacture in which all the materials used are
                              toilet preparations ; except tor heading No 3301 ,                 classified within a heading other than that of the
                              for which the rule is set out below
                                                                                                 product.    However,
                                                                                                   heading may         materials
                                                                                                                 be used         classified
                                                                                                                           provided    their within  the same
                                                                                                                                             value does    not
                                                                                                 exceed 20 °/o of the ex-works price of the product
         3301                  Essential oils (terpeneless or not), including                    Manufacture from materials of any heading, including
                               concretes and absolutes ; resinoids ; concentrates of             materials of a different 'group' (2) within this heading.
                               essential oils in fats, in fixed oils, in waxes or the             However, materials of the same group may be used,
                               like, obtained by enfleurage or maceration ; terpenic             provided their value does not exceed 20 % of the ex­
                               by-products of the deterpenation of essential oils;               works price of the product
                               aqueous distillates and aqueous solutions of
                               essential oils
    (') 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 within another heading in Chapter 32.
    (') A 'group' is regarded as any part of the heading separated from the rest by a semicolon.
 ---pagebreak---                                                                                                                           8 . 8 . 88
No L 216 / 98
                                        Official Journal of the European Communities
                                                                                                    (3)
        ( i)                                 (2)
                  Soap, organic surface-active agents, washing prepa­     Manufacture      in which all the maJcnalf, "sei Jj*
                                                                          classified within a heading other than that of the
ex Chapter 34
                  rations, lubricating preparations, artificial waxes,    product. However, materials classified within the same
                  prepared waxes, polishing or scounne preparations,      heading may be used provided their value does not
                  candles and similar articles, modelling pastes,         exceed 20 °/o of the ex-works price of the product
                  'dental waxes' and dental preparations with a basis
                  of plaster; except for heading Nos ex 3403 and
                  3404, for which the position is set out below
                                                                          These are Annex II products
 ex 3403           Lubricating preparations containing petroleum oils
                   or oils obtained from bituminous minerals,
                   provided they represent less than 70 % by weight
 ex 3404           Artificial waxes and prepared waxes :
                   — With a basis of paraffin, petroleum waxes,            These are Annex II products
                       waxes obtained from bituminous minerals, slack
                        wax or scale wax
                   — Other
                                                                           Manufacture from materials of any heading, except.
                                                                                 hydrogenated oils having the character of waxes of
                                                                                 heading No 1516
                                                                           — fatty acids not chemically defined or industrial fatty
                                                                                 alcohols having the character of waxes of heading
                                                                                 No 1519
                                                                            — materials of heading No 3404.
                                                                            However, these materials may be used provided their
                                                                            value does not exceed 20 °/o of the ex-works price ol
                                                                            the product
                    Albuminoidal substances ; modified starches ; glues;    Manufacture in which all the materials used are
  ex Chapter 35                                                             classified within a heading other than that of the
                    enzymes; except for heading Nos 3505 and ex 3507        product. However, materials classified within the same
                    for which the rules are set out below
                                                                             heading may be used provided their value does not
                                                                             exceed 20 °/o of the ex-works price of the product
      3505           Dextrins and other modified starches (for examplej
                     pregelatinized or esterified starches); glues based
                     on starches, or on dextrins or other modified
                     starches :
                     — Starch ethers and esters
                                                                             Manufacture from materials of any heading, including
                                                                             other materials of heading No 3505
                         Other
                                                                              Manufacture from materials of any heading, except
                                                                              those of heading No 1108
                     Prepared enzymes not elsewhere specified or              Manufacture in which the value of all the materials
   ex 3507                                                                    used does not exceed 50 % of the ex-works price of
                     included
                                                                              the product
                      Explosives ; pyrotechnic products ; matches; pyro­       Manufacture in which all the materials used are
       Chapter 36                                                              classified within a heading other than that of the
                      phoric alloys ; certain combustible preparations         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
                      Photographic or cinematographic goods; except for        Manufacture in which all the materials used are
    ex Chapter 37                                                              classified within a heading other than that of the
                      heading Nos 3701 , 3702 and 3704 for which the           product. However, materials classified within the same
                      rules are set out below
                                                                               heading may be used provided their value does not
                                                                               exceed 20 % of the ex-works price of the product
 ---pagebreak---                                                                                                                    No L 216/99
8 . 8 . 88                            Official Journal of the European Communities
                                           (2                                                      (3
          (1
     3701      Photographic plates and film in the flat, sensitized,
               unexposed, of any material other than paper,
               paperboard or textiles; instant print film in the flat,
               sensitized, unexposed, whether or not in packs :
               — Instant print film for colour photography, in          Manufacture in which all the materials used are
                   packs                                                classified within a heading other than that of the
                                                                        product. However, materials from heading No 3702
                                                                        may be used provided their value does not exceed
                                                                        30 °/o of the ex-works price of the product
                   Other                                                Manufacture in which all the materials used are
                                                                        classified within a heading other than heading No 3701
                                                                        or 3702
      3702     Photographic film in rolls, sensitized, unexposed, of    Manufacture in which all the materials used are
               any material other than paper, paperboard or             classified within a heading other than heading No 3701
               textiles ; instant print film in rolls, sensitized,      or 3702
               unexposed
      3704     Photographic plates, film, paper, paperboard and         Manufacture in which all the materials used are
               textiles, exposed but not developed                      classified within a heading other than heading Nos
                                                                        3701 to 3704
 ex Chapter 38  Miscellaneous chemical products ; except for            Manufacture in which all the materials used are
                heading Nos ex 3801 , ex 3803, ex 3805, ex 3806,        classified within a heading other than that of the
                ex 3807, 3808 to 3814, 3818 to 3820, 3822 and
                3823 for which the rules are set out below              product.   However,
                                                                          heading may         materials
                                                                                        be used         classified
                                                                                                   provided  their within the same
                                                                                                                   value does   not
                                                                        exceed 20 % of the ex-works price of the product
 ex 3801           Colloidal graphite in suspension in oil and semi­    Manufacture in which the value of all the materials
                   colloidal graphite ; carbonaceous pastes for elec­   used does not exceed 50 % of the ex-works price of
                   trodes                                               the product
                   Graphite in paste form, being a mixture of more      Manufacture from materials of any heading. However,
                   than 30 % by weight of graphite with mineral         the value of the materials of heading No 3403 used
                   oils                                                 must not exceed 20 % of the ex-works price of the
                                                                        product
 ex 3803        Refined tall oil                                         Refining of crude tall oil
 ex 3805        Spirits of sulphate turpentine, purified                 Purification by distillation or refining of raw spirits of
                                                                         sulphate turpentine
 ex 3806        Ester gums                                               Manufacture from resin acids
 ex 3807        Wood pitch (wood tar pitch)                              Distillation of wood tar
       3808     Miscellaneous chemical products :
       to
       3814
       3818         Prepared additives for lubricating oil,             These are Annex II products
       to           containing petroleum oils or oils obtained from
       3820         bituminous minerals, of heading No 3811
       3822
       and
       3823     — The following of heading No 3823 :                     Manufacture in which all the materials used are
                                                                         classified within a heading other than that of the
                    — Prepared binders for foundry moulds or             product. However, materials classified within the same
                         cores based on natural resinous products        heading may be used provided their value does not
                    — Naphthenic acids, their water insoluble salts      exceed 20 % of the ex-works price of the product
                         and their esters
                    — Sorbitol other than that of heading No 2905
                    — Petroleum sulphonates, excluding petroleum
                         sulphonates of alkali metals, of ammonium
                         or of ethanolamines ; thiophenated sulphonic
                         acids of oils obtained from bituminous
                         minerals , and their salts
                    — Ion exchangers
                    — Getters for vacuum tubes
                    — Alkaline iron oxide for the purification of
                         gas
 ---pagebreak---                                                                                                                                              8 . 8 . 88
No L 216 / 100                                   Official Journal of the European Communities
         ( 1)                                          (2)                                                                (3)
     3808                    — Ammoniacal gas liquors and spent oxide
     to                           produced in coal gas purification
     3814
     3818
                             — Sulphonaphthenic acids, their water
                                  insoluble salts and their esters
     to
     3820                    — Fusel oil and Dippel's oil
     3822
     and                     — Mixtures of salts having different anions
     3823                    — Copying pastes with a basis of gelatin,
     (cont'd)                     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                Plastics in primary forms, waste, parings and scrap,                  Manufacture in which :
     to                  of plastic :                                                          — the value of all the materials used does not exceed
     3915
                         — Addition homopolymerization products                                    50 % of the ex-works price of the product, and
                                                                                               — the value of any materials of Chapter 39 used does
                                                                                                   not exceed 20 % of the ex-works price of the
                                                                                                   product (')
                         — Other                                                                Manufacturing in which die value of the materials of
                                                                                               Chapter 39 used does not exceed 20 % of the ex­
                                                                                               works price of the product (')
     3916                Semi-manufactures of plastics :
     to
     3921                — Flat products, further worked than only                             Manufacture in which the value of any materials of
                             surface-worked or cut into forms other than                       Chapter 39 used does not exceed 50 vo of the ex­
                             rectangles ; other products, further worked than                  works price of the product
                             only surface-worked
                         — Other :
                             — Addition homopolymerization products                            Manufacture in which :
                                                                                               — the value of all the materials used does not exceed
                                                                                                   50 % of the ex-works price of the product, and
                                                                                               — the value of any materials of Chapter 39 used does
                                                                                                   not exceed 20 % of the ex-works price of the
                                                                                                   product (')
                             — Other                                                           Manufacture in which the value of any materials of
                                                                                               Chapter 39 used does not exceed 20 vo of the ex­
                                                                                               works price of the product (')
     3922                Articles of plastic                                                   Manufacture in which the value of all the materials
     to
                                                                                               used does not exceed 50 °/o of the ex-works price of
     3926                                                                                      the product
 ex 4001                 Laminated slabs of crepe rubber for shoes                             Lamination of sheets of natural rubber
     4005                Compounded rubber, unvulcanized, in primary                           Manufacture in which the value of all the materials
                         forms or in plates, sheets or strip                                   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                      Retreading of used tyres
                             rubber
l                       — Other                                                                Manufacture from materials of any heading, except
                                                                                               those of heading No 4011 or 4012
ex 4017                 Articles of hard rubber                                                Manufacture from hard rubber
(') In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to
    3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
 ---pagebreak---                                                Official Journal of the European Communities                                        No L 216/ 101
8 . 8 . 88
                                                    (2)                                                              (3)
         .<*)
ex 4102                 Raw skins of sheep or lambs, without wool on                       Removal of wool from sheep or lamb skins, with wool
                                                                                           on
     4104               Leather, without hair or wool other than leather of                 Retanning of pre-tanned leather
     to                 heading No 4108 or 4109                                             or
     4107                                                                                   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;                        Manufacture from leather of heading Nos 4104 to
                        metallized leather                                                  4107 provided its value does not exceed 50 % of the
                                                                                            ex-works price of the product
 ex 4302                Tanned or dressed furskins, assembled :
                        — Plates, crosses and similar forms                                 Bleaching or dyeing, in addition to cutting and
                                                                                            assembly of non-assembled tanned or dressed furskins
                        — Other                                                             Manufacture from non-assembled, tanned or dressed
                                                                                            furskins
     4303               Articles of apparel, clothing accessories and other                 Manufacture from non-assembled, tanned or dressed
                        articles of furskin                                                 furskins, of heading No 4302 (*)
 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,                  Planing, sanding or finger-jointing
                        of a thickness exceeding 6 mm, planed, sanded or
                        finger-jointed
ex 4408                 Veneer sheets and sheets for plywood, of a                          Splicing, planing, sanding or finger-jointing
                        thickness not exceeding 6 mm, spliced, and other
                        wood sawn lengthwise, sliced or peeled, of a
                        thickness not exceeding 6 mm, planed, sanded or
                        finger-jointed
ex 4409                — Wood (including strips and friezes for parquet                     Sanding or finger-jointing
                            flooring, not assembled) continuously shaped
                            (tongued,      grooved,      rebated,      chamfered,
                            V-jointed, beaded, moulded, rounded or the
                            like) along any of its edges or faces, sanded or
                            finger-jointed
                       — Beadings and mouldings                                             Beading or moulding
ex 4410                 Beadings and mouldings, including moulded                           Beading or moulding
     to                 skirting and other moulded boards
ex 4413
ex 4415                Packing cases, boxes, crates, drums and similar                     Manufacture from boards not cut to size
                       packings, of wood
ex 4416                Casks, barrels, vats, tubs and other coopers'                       Manufacture from riven staves, not further worked
                       products and parts thereof, of wood                                 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.
                                                                                           shales may be used
                       — Beadings and mouldings                                            Beading or moulding
ex 4421                Match splints ; wooden pegs or pins for footwear                    Manufacture from wood of any heading except drawn
                                                                                           wood of heading No 4409
(') Until 31 March 1990, assembled suzluki, grey Siberian squirrel and hamster skins of heading No 4302 may be used.
 ---pagebreak--- No L 216/ 102                                  Official Journal of the European Communities                                                   8 . 8 . 88
        (1)                                         (2)                                                                 (3)
   4503                Articles of natural cork                                               Manufacture from cork of heading No 4501
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                       Manufacture from paper-making materials of Chapter
                        or transfer papers (other tnan those of heading No                    47
                        4809), duplicator stencils and offset plates, of
                        paper, whether or not put up in boxes
    4817                Envelopes, letter cards, plain postcards and corre­                   Manufacture in which :
                        spondence cards, of paper or paperboard; boxes,                       — all the materials used are classified within a heading
                        pouches, wallets ana writing compendiums, of                              other than that of the product, and
                        paper or paperboard, containing an assortment of                      — the value of all the materials used does not exceed
                        paper stationery
                                                                                                  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                         Manufacture in which :
                        containers, of paper, paperboard, cellulose wadding                   — all the materials used are classified within a heading
                        or webs of cellulose fibres
                                                                                                  other than that of the product, and
                                                                                              — the value of all the materials used does not exceed
                                                                                                  50 % of the ex-works price of the product
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                        Manufacture from paper-making materials of Chapter
                        webs of cellulose fibres, cut to size or shape                        47
   4909                 Printed or illustrated postcards; printed cards                       Manufacture from materials not classified within
                        bearing personal greetings, messages or                               heading No 4909 or 4911
                        announcements, whether or not illustrated, with or
                       without envelopes or trimmings
   4910                 Calendars of any kind, printed, including calendar
                        blocks :
                       — Calenders of the 'perpetual' type or with                            Manufacture in which :
                            replaceable blocks mounted on bases other than                    — all the materials used are classified within a heading
                            paper or paperboard                                                  other than that of the product, and
                                                                                              — the value of all the materials used does not exceed
                                                                                                 50 °/o of the ex-works price of the product
                       — Other                                                                Manufacture from materials not classified within
                                                                                              heading No 4909 or 4911
ex 5003                 Silk waste (including cocoons unsuitable for                          Carding or combing of silk waste
                       reeling, yarn waste and garnetted stock), carded or
                       combed
   5501                Man-made staple fibres                                                 Manufacture from chemical materials or textile pulp
   to
   5507
ex Chapter 50          Yarn, monofilament and thread                                          Manufacture from (') :
   to
                                                                                              — natural fibres not carded or combed or otherwise
   Chapter 55                                                                                    processed for spinning,
                                                                                              — chemical materials or textile pulp, or
                                                                                             — paper-making materials
O For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak---                                                  Official Journal of the European Communities                                          No L 216/ 103
8 . 8 . 88
          ( 1)                                        (2)                                                                (3)
ex Chapter 50             Woven fabrics :
      to
                          — Incorporating rubber thread                                         Manufacture from single yarn (')
      Chapter 55
                          — Other                                                               Manufacture from ('):
                                                                                                — coir yarn,
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper
                                                                                                or
                                                                                                Printing accompanied by at least two preparatory or
                                                                                                finishing operations (such as scouring, bleaching,
                                                                                                mercerizing, heat setting, raising, calendering, shrink
                                                                                                resistance processing, permanent finishing, decatizing,
                                                                                                impregnating, mending and burling) where the value of
                                                                                                the unprinted fabric used does not exceed 47,5 % of
                                                                                                the ex-works price of the product
ex Chapter 56             Wadding, felt and non-wovens; special yarns, twine                    Manufacture from (') :
                          cordage, ropes and cables and articles thereof                        — coir yarn,
                          except for heading Nos 5602, 5604, 5605 and 5606,
                          for which the rules are set out below                                 — 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 ('):
                                                                                                — natural fibres,
                                                                                                — chemical materials or textile pulp
                                                                                                However :
                                                                                                — polypropylene filament of heading No 5402,
                                                                                                — polypropylene fibres of heading No 5503 or 5506,
                                                                                                    or
                                                                                                — polypropylene filament tow of heading No 5501 ,
                                                                                                of which the denomination in all cases of a single
                                                                                                filament or fibre is less than 9 decitex may be used
                                                                                                provided that their value does not exceed 40 % of the
                                                                                                ex-works price of the product
                         — Other                                                                Manufacture from (') :
                                                                                                — 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 No 5404 or
                          5405, impregnated, coated, covered or sheathed
                         with rubber or plastics :
                         — Rubber thread and cord, textile covered                              Manufacture from rubber thread or cord, not textile
                                                                                                covered
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak--- No L 216/ 104                                    Official Journal of the European Communities                                                8 . 8 . 88
         (1)                                         (2)                                                                  (3)
    5604                 — Other                                                                Manufacture from ('):
     (cont'd)                                                                                   — natural fibres not carded or combed or otherwise
                                                                                                    processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
     5605                 Metallized yarn, whether or not gimped, being                         Manufacture from (') :
                          textile yarn, or strip or the like of heading No 5404                 — natural fibres,
                          or 5405, combined with metal in the form of
                          thread, strip or powder or covered with metal                         — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
     5606                 Gimped yarn, and strip and the like of heading No                     Manufacture from (') :
                          5404 or 5405, pimped (other then those of heading                     — natural fibres,
                          No 5605 and gimped horsehair yarn); chenille yarn
                          (including flock chenille yarn); loop wale-yarn                       — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
     Chapter 57           Carpets and other textile floor coverings :
                         — Of needleloom felt                                                   Manufacture from (l) :
                                                                                                — natural fibres, or
                                                                                                — chemical materials or textile pulp.
                                                                                                However :
                                                                                                — polypropylene filament of heading No 5402,
                                                                                                — polypropylene fibres of heading No 5503 or 5506,
                                                                                                    or
                                                                                                — polypropylene filament tow of heading No 5501 ,
                                                                                                of which the denomination in all cases of a single
                                                                                                filament or fibre is less than 9 decitex may be used
                                                                                                provided that their value does not exceed 40 % of the
                                                                                                ex-works price of the product
                         — Of other felt                                                        Manufacture from (l) :
                                                                                                — natural fibres not carded or combed or otherwise
                                                                                                    processed for spinning, or
                                                                                                — chemical materials or textile pulp
                         — Other                                                                Manufacture from (l) :
                                                                                                — coir yarn,
                                                                                                — synthetic or artificial filament yarn,
                                                                                               — natural fibres, or
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak---                                                                                                                                        No L 216/ 105
8 . 8 . 88                                       Official Journal of the European Communities
          (1)                                         (2)                                                               (3)
ex Chapter 58             Special woven fabrics; tufted textile fabrics ; lace;
                          tapestries ; trimmings, embroidery, except for
                          heading Nos 5805 and 5810 ; the rule for heading
                          No 5810 is set out below :
                          — Combined with rubber thread                                         Manufacture from single yarn (')
                          — Other                                                               Manufacture from (') :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
                                                                                                or
                                                                                                Printing accompanied by at least two preparatory or
                                                                                                finishing operations (such as scouring, bleaching,
                                                                                                mercerizing, heat setting, raising, calendering, shrink
                                                                                                resistance processing, permanent finishing, decatizing,
                                                                                                impregnating, mending and burling) where the value of
                                                                                                the unprinted fabric used does not exceed 47,5 % of
                                                                                                the ex-works price of the product
     5810                 Embroidery in the piece, in strips or in motifs                       Manufacture in which the value of all the materials
                                                                                                used does not exceed 50 °/o of the ex-works price of
                                                                                                the product
     5901                 Textile fabrics coated with gum or amylaceous                         Manufacture from yarn
                          substances, of a kind used for the outer covers of
                          books or the like; tracing cloth; prepared painting
                          canvas ; buckram and similar stiffened textile fabrics
                          of a kind used for hat foundations
     5902                 Tyre cord fabric of high tenacity yarn of nylon or
                          other poiyamides, polyesters or viscose rayon :
                          — Containing not more than 90 % by weight of                          Manufacture from yarn
                              textile materials
                          — Other                                                               Manufacture from chemical materials or textile pulp
     5903                 Textile fabrics impregnated, coated, covered or                       Manufacture from yarn
                          laminated with plastics, other than those of heading
                          No 5902
     5904                 Linoleum, whether or not cut to shape ; floor                         Manufacture from yarn (')
                          coverings consisting of a coating or covering
                          applied on a textile hacking, whether or not cut to
                         shape
     5905                Textile wall coverings :
                         — Impregnated, coated, covered or laminated with                       Manufacture from yarn
                              rubber, plastics or other materials
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak---                                                  Official Journal of the European Communities                                              8 . 8 . 88
No L 216/ 106
         0)                                          (2)                                                             (3)
    5905                 — Other                                                            Manufacture from ('):
     (cont'd)                                                                               — coir yam,
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or ,
                                                                                            — chemical materials or textile pulp
                                                                                            or
                                                                                            Printing accompanied by at least two preparatory or
                                                                                            finishing operations (such as ' scouring, bleaching,
                                                                                            mercerizing, heat setting, raising, calendering, shrink
                                                                                            resistance processing, permanent finishing, decatizing,
                                                                                            impregnating, mending and burling) where the value of
                                                                                            the imprinted fabric used does not exceed 47,5 % of
                                                                                            the ex-works price of the product
     5906                Rubberized textile fabrics, other than those of
                         heading No 5902 :
                         — Knitted or crocheted fabrics                                     Manufacture from (') :
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                 otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
                         — Other fabrics made of synthetic filament yarn,                   Manufacture from chemical materials
                             containing more than 90 % by weight of textile
                             materials
                         — Other                                                            Manufacture from yarn
     5907                Textile fabrics otherwise impregnated, coated or                   Manufacture from yarn
                         covered; painted canvas being theatrical scenery,
                         studio backcloths or the like
ex 5908                  Incandescent gas mantles, impregnated                              Manufacture from tubular knitted gas mantle fabric
     5909                Textile articles of a kind suitable for industrial use :
    to
     5911                — Polishing discs or rings other than of felt of                   Manufacture from yarn or waste fabrics or rags of
                             heading No 591 1                                               heading No 6310                        '
                         — Woven fabrics, of a kind commonly used in                        Manufacture from (') :
                             papermaking or other technical uses, felted or                 — coir yarn,
                             not, whether or not impregnated or coated,
                             tubular or endless with single or multiple warp                — from the following materials :
                             and/or weft, or flat woven with multiple warp                      — yarn of polytetrafluoroethylene (J) ('),
                             and/or weft of heading No 591 1
                                                                                                — yarn, multiple, of polyamide, coated, im­
                                                                                                    pregnated or covered with a phenolic resin (2),
                                                                                                — yarn of synthetic textile fibres of aromatic poly­
                                                                                                    amides, obtained by polycondensation of
                                                                                                    m-phenylenediamine and isophthalic acid (2),
                                                                                                — monofil of polytetrafluoroethylene (*) (J),
                                                                                                — yarn of synthetic textile fibres of poly-/>-phe ­
                                                                                                    nylene terephthalamide Q,
                                                                                                — glass fibre yarn, coated with phenol resin and
                                                                                                    gimped with aciylic yarn (J) (J),
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
(') This provision shall apply until 31 March 1991 .
(J) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
 ---pagebreak---                                                  Official Journal of the European Communities                                          No L 216/ 107
8 . 8 . 88
          ( 1)                                         (2)                                                               (3)
     5909                 — Other                                                               Manufacture from ('):
     to
     5911
                                                                                                — coir yarn,
     (cont'd)                                                                                   — 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 (') :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
     Chapter 61           Articles  of apparel and clothing accessories, knitted
                          or crocheted:
                          — Obtained by sewing together or otherwise                            Manufacture from yarn (J)
                               assembling, two or more pieces of knitted or
                               crocheted fabric which have been either cut to
                               form or obtained directly to form
                          — Other                                                               Manufacture from (') :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
ex Chapter 62             Articles of apparel and clothing accessories, not                     Manufacture from yarn (2)
                          knitted or crocheted, except for heading Nos ex
                          6202, ex 6204, ex 6206, ex 6209, ex 6210, 6213,
                          6214, ex 6216 and ex 6217 for which the rules are
                        ' set out below
ex 6202                   Women's, girls' and babies' clothing and 'other                       Manufacture from yarn (l)
ex 6204                   made-up clothing accessories', embroidered                            or
ex 6206
ex 6209                                                                                         Manufacture from unembroidered fabric provided the
     and                                                                                        value of the unembroidered fabric used does not
ex 6217                                                                                         exceed 40 °/o of the ex-works price of the product (2)
                                                                                                                                                      f
ex 6210                   Fire-resistant equipment of fabric covered with foil                  Manufacture from yarn (')
ex 6216                   of aluminized polyester                                               or
    and
ex 6217                                                                                         Manufacture from uncoated fabric provided the value
                                                                                                of the uncoated fabric used does not exceed 40 °/o of
                                                                                                the ex-works price of the product (*)
    6213                  Handkerchiefs, shawls, scarves, mufflers,        mantillas,
    and                   veils and the like :
    6214
                          — Embroidered                                                         Manufacture from unbleached single yarn (') (*)
                                                                                                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 (2)
                          — Other                                                               Manufacture from unbleached single yarn (l) (J)
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
(') See introductory note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak---                                                                                                                                               8 . 8 . 88
No L 216/ 108                                  Official Journal of the European Communities
                                                      (2)                                                                 (3)
         ( 1)
    6301                 Blankets, travelling rugs, bed linen etc. ; curtains,
    to                   etc.; oilier furnishing articles :
    6304
                         — Of felt, of non-wovens                                            Manufacture from (l):
                                                                                             — natural fibres, or
                                                                                             — chemical materials or textile pulp
                         — Other :                                                           Manufacture from unbleached single yam (*)
                             — Embroidered                                                   or
                                                                                             Manufacture from unembroidered fabric (other than
                                                                                             knitted or crocheted) provided the value of the unem­
                                                                                             broidered fabric used does not exceed 40 °/o of the ex­
                                                                                             works price of the product
                             — Other                                                         Manufacture from unbleached single yarn (')
     6305                Sacks and bags, of a kind used for the packing of                   Manufacture from ('):
                         goods                                                               — natural fibres,
                                                                                             — man-made staple fibres not carded or combed or
                                                                                                  otherwise processed for spinning, or
                                                                                             — chemical materials or textile pulp
     6306                Tarpaulins, sails for boats, sailboards or landcraft,
                          awnings, sunblinds, tents and camping goods :
                         — Of non-wovens                                                      Manufacture from (') :
                                                                                             — natural fibres, or
                                                                                             — chemical materials or textile pulp
                         — Other                                                              Manufacture from unbleached single yarn 0)
ex 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 (J)
     6308                Sets consisting of woven fabric and yarn, whether                    Each item in the set must satisfy the rule which would
                         or not with accessories, for making up into rugs,                    apply to it if it were not included in the set. However,
                         tapestries, embroidered table cloths or serviettes or               non-originating articles may be incorporated provided
                         similar textile articles, put up in packings for retail             their total value does not exceed 15 % of the ex-works
                         sale                                                                price of the set
     6401                Footwear                                                            Manufacture from materials of any heading except for
     to
                                                                                             assemblies of uppers affixed to inner soles or to other
    6405                                                                                     sole components of heading No 6406
     6503                Felt hats and other felt headgear, made from the                    Manufacture from yarn or textile fibres (J)
                         hat bodies, hoods or plateaux of heading No 6501,
                         whether or not lined or trimmed
    6505                 Hats and other headgear, knitted or crocheted, or                   Manufacture from yarn or textile fibres
                         made up from lace, felt or other textile fabric, in
                         the piece (but not in strips), whether or not lined or
                         trimmed; hair-nets of any material, whether or not
                         lined or trimmed
    6601                 Umbrellas and sun umbrellas (including walking­                     Manufacture in which the value of all the materials
                         stick umbrellas, garden umbrellas and similar                       used does not exceed 50 °/o of the ex-works price of
                         umbrellas)                                                          the product
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
(') For filter masks, manufacture from undrawn polyester staple fibres is permitted. This special provision shall apply until 31 March 1988.
(5) See introductory note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak--- 8 . 8 . 88                           Official Journal of the European Communities                             No L 216/ 109
          ( 1)                            (2)                                                   (3)
ex 6803        Articles of slate or of agglomerated slate              Manufacture from worked slate
ex 6812        Articles of asbestos or of mixtures with a basis of     Manufacture from fabricated asbestos fibres or from
                asbestos or with a basis of asbestos and magnesium     mixtures with a basis of asbestos or with a basis of
               carbonate                                               asbestos and magnesium carbonate
 ex 6814       Articles of mica; including agglomerated or recon­      Manufacture from worked mica (including agglom­
                stituted mica on a support of paper, paperboard or     erated or reconstituted mica)
               other materials
     7006       Glass of heading No 7003, 7004 or 7005, bent,          Manufacture from materials of heading No 7001
                edge-worked, engraved, drilled, enamelled or
                otherwise worked, but not framed or fitted with
                other materials
     7007       Safety glass, consisting of toughened (tempered) or    Manufacture from materials of heading No 7001
                laminated glass
     7008      Multiple-walled insulating units of glass               Manufacture from materials of heading No 7001
     7009      Glass mirrors, whether or not framed, including         Manufacture from materials of heading No 7001
               rear-view mirrors
     7010      Carboys, bottles, flasks, jars, pots, phials, ampoules  Manufacture in which all the materials used are
               and other containers, of glass, of a kind used for      classified within a heading other than that of the
               the conveyance or packing of goods; preserving jars     product
               of glass ; stoppers, lids and other closures, of glass  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,    Manufacture in which all the materials used are
               office, indoor decoration or similar purposes (other    classified within a heading other than that of the
               than that of heading No 7010 or 7018)                   product
                                                                       and
                                                                       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 °/o 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 7102        Worked precious or semi-precious stones (natural,      Manufacture from unworked precious or semi-precious
ex 7103        synthetic or reconstructed)                            stones
    and
ex 7104
    7106       Precious metals :
    7108
    and        — Unwrought                                            Manufacture from materials not classified within
    7110                                                              heading No 7106, 7108 or 7110
                                                                      or '
                                                                      Electrolytic, thermal or chemical separation of precious
                                                                      metals of heading No 7106, 7108 or 7110
                                                                      or
                                                                      Alloying of precious metals of heading No 7106, 7108
                                                                      or 7110 with each other or with base metals
               — Semi-manufactured or in powder form (All)            Manufacture from unwrought precious metals
 ---pagebreak---                                                                                                                      8 . 8 . 88
No L 216/ 110                        Official Journal of the European Communities
       (1)                               (2)                                                  (3)
ex 7107       Metals clad with precious metals, semi-manu­             Manufacture from metals clad with precious metals,
ex 7109       factured                                                 unwrought
   and
ex 7111
   7116       Articles of natural or cultured pearls, precious or      Manufacture in which the value of all the materials
              semi-precious stones (natural, synthetic or recon­       used does not exceed 50 % of the ex-works price of
              structed)                                                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
   7207       Semi-finished products of iron or non-alloy steel        Manufacture from materials of heading No 7201 ,
                                                                       7202, 7203, 7204 or 7205
   7208       Flat-rolled products, bars and rods, angles, shapes      Manufacture from ingots or other primary forms of
   to         and sections of iron or non-alloy steel                  heading No 7206
   7216
   7217       Wire of iron or non-alloy steel                          Manufacture from semi-finished materials of heading
                                                                       No 7207
ex 7218       Semi-finished products, flat-rolled products, bars       Manufacture from ingots or other primary forms of
   7219       and rods, angles, shapes and sections of stainless       heading No 7218
   to         steel
   7222
   7223       Wire of stainless steel                                  Manufacture from semi-finished materials of heading
                                                                       No 7218
ex 7224       Semi-finished products, flat-rolled products, bars       Manufacture from ingots or other primary forms of
   7225       and rods, in irregularly wound coils, of other alloy     heading No 7224
   to         steel
   7227
   7228       Other bars and rods of other alloy steel ; angles,       Manufacture from ingots or other primary forms of
              shapes and sections, of other alloy steel ; hollow       heading No 7206, 7218 or 7224
              drill bars and rods, of alloy or non-alloy steel
   7229       Wire of other alloy steel                                Manufacture from semi-finished materials of heading
                                                                       No 7224
ex 7301       Sheet piling                                             Manufacture from materials of heading No 7206
   7302       Railway or tramway track construction material of        Manufacture from materials of heading No 7206
              iron or steel, the following: rails, check-rails and
              rack rails, switch blades, crossing frogs, point rods
              and other crossing pieces, sleepers (cross-ties), fish­
              plates, chairs, chair wedges, sole plates (base
              plates), rail clips, bedplates, ties and other material
              specialized for jointing or fixing rails
   7304       Tubes, pipes and hollow profiles, of iron (other         Manufacture from materials of heading No 7206,
   7305       than cast iron) or steel                                 7207, 7218 or 7224
   and
   7306
   7308       Structures (excluding prefabricated buildings of         Manufacture in which all the materials used are
              heading No 9406) and parts of structures (for            classified within a heading other than that of the
              example, bridges and bridge-sections, lock-gates,        product. However, welded angles, shapes and sections
              towers, lattice masts, roofs, roofing frameworks,        of heading No 7301 may not dc used
              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
 ---pagebreak---                                                                                                               No L 216/ 111
8 . 8 . 88                         Official Journal of the European Communities
                                        (2)                                                    (3)
          (1 )
ex 7315        Skid-chains                                           Manufacture in which the value of all the materials of
                                                                     heading No 7315 used does not exceed 50 °/o of the
                                                                     ex-works price of the product
ex 7322        Radiators for central heating, not electrically       Manufacture in which the value of all the materials of
               heated                                                heading No 7322 used does not exceed 5 % of the ex­
                                                                     works price of the product
ex Chapter 74  Copper and articles thereof, except for heading       Manufacture in which :
               Nos 7401 to 7405 ; the rule for heading No ex 7403    — all the materials used are classified within a heading
               is set out below
                                                                         other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 % of the ex-works price of the product
ex 7403        Copper alloys, unwrought                              Manufacture from refined copper, unwrought, or
                                                                     waste and scrap
ex Chapter 75  Nickel and articles thereof, except for heading Nos   Manufacture in which :
               7501 to 7503 ;
                                                                     — all the materials used are classified within a heading
                                                                         other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 % of the ex-works price of the product
ex Chapter 76  Aluminium and articles thereof, except for heading    Manufacture in which
               Nos 7601 , 7602 and ex 7616 ; the rules for heading
               Nos ex 7601 and ex 7616 are set out below             — all the materials used are classified within a heading
                                                                         other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 °/o of the ex-works price of the product
ex 7601        — Aluminium alloys                                    Manufacture from aluminium, not alloyed, or waste
                                                                     and scrap
               — 'Super-pure' aluminium (ISO No A1 99.99)            Manufacture from aluminium, not alloyed (ISO No A1
                                                                     99.8)
ex 7616        Aluminium articles other than gauze, cloth, grill,    Manufacture in which :
               netting, fencing, reinforcing fabric and similar
               materials (including endless bands) of aluminium      — all the materials used are classified within a heading
               wire, and expanded metal of aluminium                     other than that of the product. However, gauze,
                                                                        cloth, grill, netting, fencing, reinforcing fabric and
                                                                        similar materials (including endless bands) of
                                                                        aluminium wire, or expanded metal of aluminium
                                                                        may be used, and
                                                                     — the value of all the materials used does not exceed
                                                                        50 °/o of the ex-works price of the product
ex Chapter 78  Lead and articles thereof, except for heading Nos     Manufacture in which :
               7801 and 7802 ; the rule for heading No 7801 is set   — all the materials used are classified within a heading
               out below
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        50 °/o of the ex-works price of the product
 ---pagebreak---                                                                                                                     8 . 8 . 88
No L 216/ 112                     Official Journal of the European Communities
       (I)                             (2)                                                    (3)
   7801       Unwrought lead :
              — Refined lead                                        Manufacture from 'bullion' or 'work' lead
              — Other                                               Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    7802 may not be used
ex Chapter 79 Zinc and articles thereof, except for heading Nos     Manufacture in which :
              7901 and 7902 ; the rule for heading No 7901 is set   — all the materials used are classified within a heading
              out below
                                                                        other than that of the product, and .
                                                                    — the value of all the materials used does not exceed
                                                                        50 °/o of the ex-works price of the product
   7901       Unwrought zinc                                        Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    7902 may not be used
ex Chapter 80 Tin and articles thereof, except for heading Nos      Manufacture in which :
              8001 , 8002 and 8007 ; the rule for heading No 8001   — all the materials used are classified within a heading
              is set out below
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        50 % of the ex-works price of the product
   8001       Unwrought tin                                         Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    8002 may not be used
ex Chapter 81 Other base metals, wrought; articles thereof          Manufacture in which the value of all the materials
                                                                    classified within the same heading as the products used
                                                                    does not exceed 50 % of the ex-works price of the
                                                                    product
   8206       Tools of two or more of the heading Nos 8202 to       Manufacture in which all the materials used are
              8205, put up in sets for retail sale                  classified within a heading other than heading Nos
                                                                    8202 to 8205. However, tools of heading Nos 8202 to
                                                                    8205 may be incorporated into the set provided their
                                                                    value does not exceed 15 °/o of the ex-works price of
                                                                    the set
   8207       Interchangeable tools for hand tools, whether or      Manufacture in which :
              not power-operated, or for machine-tools (for         — all the materials used are classified within a heading
              example, for pressing, stamping, punching, tapping,       other than that of the product, and
              threading, drilling, boring, broaching, milling,
              turning or screwdriving), including dies tor drawing  — the value of all the materials used does not exceed
              or extruding metal, and rock-drilling or earth­           40 % of the ex-works price of the product
              boring tools
   8208       Knives and cutting blades, for machines or for        Manufacture in which :
              mechanical appliances                                 — all the materials used are classified within a heading
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        40 % of the ex-works price of the product
 ---pagebreak---                                                                                                                                     No L 216/ 113
8 . 8 . 88                                     Official Journal of the European Communities
          (1)                                       (2)                                                              (3)
ex 8211                   Knives with cutting blades, serrated or not (includ­           Manufacture in which all the materials used are classi­
                          ing pruning knives), other than knives of heading              fied within a heading other than that of the product.
                          No 8208                                                        However, knife blades and handles of base metal may
                                                                                         be used
     8214                 Other articles of cutlery (for example, hair clippers,         Manufacture in which all the materials used are classi­
                          butcher's or kitchen cleavers, choppers and mincing            fied within a heading other than that of the product)
                          knives, paper knives); manicure or pedicure sets               However, handles of base metal may be used
                          and instruments (including nail files)
     8215                 Spoons, forks, ladles, skimmers, cake-servers, fish­           Manufacture in which all the materials used are classi­
                          knives, butter-knives, sugar tongs and similar kit­            fied within a heading other than that of the product.
                          chen or tableware                                              However, handles of base metal may be used
 ex 8306                  Statuettes and other ornaments, of base metal                  Manufacture in which all the materials used are classi­
                                                                                         fied within a heading other than that of the product.
                                                                                         However, the other materials of heading No 8306 may
                                                                                         be used provided their value does not exceed 30 % of
                                                                                         the ex-works price of the product
   HS heading No                Description of product                       Working or processing carried out on non-originating materials
                                                                                            that confers originating status
          ( 1)                            (2)                                       (3)                   or                    (4)
 ex Chapter 84          Nuclear reactors (l), boilers, ma­         Manufacture                                Manufacture in which the value of
                        chinery and mechanical appliances ;       — in which the value of all the             all the materials used does not ex­
                        parts thereof; except for those fall­          materials used does not exceed         ceed 30 % of the ex-works price of
                        ing within the following headings              40 % of the ex-works price of          the product
                        or parts of headings for which the             the product, and
                       rules are set out below :
                        8402, 8403, ex 8404, 8406 to 8409,        — where, within the above limit,
                        8411 , 8412, ex 8413, ex 8414,                 the materials classified within
                        8415, 8418 , ex 8419, 8420, 8423,              the same heading as the product
                        8425 to 8430, ex 8431 , 8439, 8441 ,           are only used up to a value of
                        8444 to 8447, ex 8448, 8452, 8456              5 % or the ex-works price of
                       to 8466, 8469 to 8472, 8480, 8482,              the product
                       8484 and 8485
     8402              Steam or other vapour generating           Manufacture :                              Manufacture in which the value of
                       boilers (other than central heating        — in which the value of all the            all the materials used does not ex­
                       hot water boilers capable also of               materials used does not exceed        ceed 25 % of the ex-works price of
                       producing low preasure steam);                 40 % of the ex-works price of          the product
                       super heated water boilers
                                                                      the product, and
                                                                  — where, within the above limit,
                                                                      the materials classified within
                                                                      the same heading as the product
                                                                      are only used up to a value of
                                                                      5 °/o of the ex-works price of
                                                                      the product
    8403               Central heating boilers, other than        Manufacture in which all the ma­           Manufacture in which the value of
    and                those of heading No 8402, and              terials used are classified within a       all the materials used does not ex­
ex 8404                auxiliary plant for central heating        heading other than heading No              ceed 40 % of the ex-works price of
                       boilers                                    8403 or 8404. However, materials           the product
                                                                  which are classified within heading
                                                                  No 8403 or 8404 may be used pro­
                                                                  vided their value, taken together,
                                                                  does not exceed 5 % of the ex­
                                                                  works price of the product
(') For nuclear fuel elements of heading No 8401 , the rules in columns (3) and (4) do not apply until 31 December 1988 .
 ---pagebreak---  No L 216/ 114                          Official Journal of the European Communities                                         8 . 8 . 88
        (>)                       (2)                                      (3)               or                   (4)
   8406         Steam turbines and other vapour         Manufacture in which the value of
                turbines                                all the materials used does not ex­
                                                        ceed 40 % of the ex-works price of
                                                        the product
    8407        Spark-ignition     reciprocating or     Manufacture in which the value of
                rotary internal combustion piston       all the materials used does not ex­
                engines                                  ceed 40 % of the ex-works price of
                                                        the product
    8408        Compression-ignition internal com­       Manufacture in which the value of
                bustion piston engines (diesel or       all the materials used does not ex­
                semi-diesel engines)                    ceed 40 % of the ex-works price of
                                                        the product
   8409         Parts suitable for use solely or prin­  Manufacture in which the value of
                cipally with the engines of heading     all the materials used does not ex­
                No 8407 or 8408                         ceed 40 % of the ex-works price of
                                                        the product
   8411        Turbo-jets, turbo-propellers and         Manufacture :                            Manufacture in which the value of
               other gas turbines                       — in which the value of all the          all the materials used does not ex­
                                                             materials used does not exceed      ceed 25 % of the ex-works price of
                                                             40 % of the ex-works price of       the product
                                                             the product, and
                                                        — where, within the above limit,
                                                             the materials classified within
                                                             the same heading as the product
                                                             are only used up to a value of
                                                             5 °/o 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 ex­
                                                        ceed 40 % of the ex-works price of
                                                        the product
ex 8413        Rotary positive displacement pumps       Manufacture :                           Manufacture in which the value of
                                                       — in which the value of all the          all the materials used does not ex­
                                                             materials used does not exceed     ceed 25 % of the ex-works price of
                                                             40 % of the ex-works price of      the product
                                                             the product, and
                                                       — where, within the above limit,
                                                            the materials classified in the
                                                            same heading as the product are
                                                            only used up to a value of 5 %
                                                            of the ex-works price of the
                                                            product
ex 8414        Industrial fans, blowers and the like   Manufacture :                            Manufacture in which the value of
                                                       — in which the value of all the          all the materials used does not ex­
                                                            materials used does not exceed      ceed 25 % of the ex-works price of
                                                            40 % of the ex-works price of       the product
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                            the product
 ---pagebreak---                                                                                                                     No L 216/ 115
8 . 8 . 88                           Official Journal of the European Communities
          (1)                  (2)                                      (3)                or                   (4)
     8415     Air conditioning machines, com­        Manufacture in which the value of
              prising a motor-driven fan and ele­    all the materials used does not ex­
              ments for changing the temperature     ceed 40 % of the ex-works price of
              and humidity, including those ma­      the product
              chines in which the humidity can­
               not be seperately regulated
     8418      Refrigerators, freezers and other     Manufacture :                             Manufacture in which the value of
               refrigerating or freezing equip­                                                all the materials used does not ex­
                                                     — in which the value of all the
               ment, electric or other heat pumps          materials used does not exceed      ceed 25 % of the ex-works price of
               other than air conditioning ma­             40 % of the ex-works price of       the product
               chines of heading No 8415                   the product, and
                                                     — where, within the above limit,
                                                           the materials classified within
                                                          the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                          the product, and
                                                     — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the
                                                          originating materials used
ex 8419        Machines for the wood, paper pulp     Manufacture :                             Manufacture in which the value of
              and paper board industries             — in which the value of all the           all the materials used does not ex­
                                                          materials used does not exceed       ceed 30 % of the ex-works price of
                                                          40 % of the ex-works price of        the product
                                                          the product, and
                                                     — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          25 % of the ex-works price of
                                                          the product
»    8420     Calendering or other rolling ma­       Manufacture :                             Manufacture in which the value of
              chines, other than for metals or                                                 all the materials used does not ex­
                                                     — in which the value of all the
              glass, and cylinders therefor               materials used does not exceed      ceed 30 % of the ex-works price of
                                                          40 % of the ex-works price of       the product
                                                          the product, and
                                                     — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         25 % of the ex-works price of
                                                         the product
    8423      Weighing machinery (excluding          Manufacture :                            Manufacture in which the value of
              balances of a sensitivity of 5 eg or  — in which the value of all the           all the materials used does not ex­
              better), including weight-operated         materials used does not exceed       ceed 25 °/o of the ex-works price of
              counting or checking machines;             40 % of the ex-works price of        the product
              weighing machine weights of all            the product, and
              kinds
                                                    — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         5 % of the ex-works price of
                                                         the product
 ---pagebreak---                                        Official Journal of the European Communities                                          8 . 8 . 88
No L 216/ 116
       (1)                      (2)                                      (3)                  or                  (4)
   8425       Lifting, handling, loading or un­        Manufacture :                             Manufacture in which the value of
   to         loading machinery                                                                  ail the materials used does not ex­
                                                       — in which the value of all the
   8428                                                    materials used does not exceed        ceed 30 o/o of the ex-works price of
                                                           40 % of the ex-works price of         the product
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                            heading No 8431 are only used
                                                           up to a value of 5 % of the ex­
                                                           works price of the product
   8429       Self-propelled bulldozers, angle­
              dozers, graders, levellers, scrapers,
              mechanical      shovels,   excavators,
              shoval loaders, temping machines
              and road rollers :
              — Road rollers                           Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
              — Other                                  Manufacture :                             Manufacture in which the value of
                                                                                                 all the materials used does not ex­
                                                       — in which the value of all the
                                                            materials used does not exceed       ceed 30 % of the ex-works price of
                                                            40 o/o of the ex-works price of      the product
                                                            the product, and
                                                       — where, within the above limit,
                                                           the value of the materials classi­
                                                            fied within heading No 8431
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                           the product
   8430       Other moving, grading, levelling,        Manufacture :                             Manufacture in which the value of
              scraping, excavating, temping,                                                     all the materials used does not ex­
                                                       — in which the value of all the
              compacting, extracting or boring              materials used does not exceed       ceed 30 °/o of the ex-works price of
              machinery, for earth, minerals or            40 % of the ex-works price of         the product
              ores ; pile-drivers and pile-extract­        the product, and
              ors ; snow-ploughs and snow­
              blowers                                  — where, within the above limit,
                                                           the value of the materials classi­
                                                           fied within heading No 8431
                                                           are only used up to value of
                                                            5 % of the ex-works price of
                                                           the product
ex 8431       Parts for road rollers                   Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 °/o of the ex-works price of
                                                       the product
   8439       Machinery for making pulp of             Manufacture :                             Manufacture in which the value of
              fibrous cellulosic material or for                                                 all the materials used does not ex­
                                                       — in which the value of all the
              making or finishing paper or paper­          materials used does not exceed        ceed 30 % of the ex-works price of
              board                                                                              the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           25 % of the ex-works price of
                                                           the product
 ---pagebreak---                                        Official Journal of the European Communities                                 No L 216/ 117
8 . 8 . 88
                                  2                                       (3)               or                  4
          ( i)
     8441       Other machinery for making up          Manufacture :                           Manufacture in which the value of
                paper pulp, paper or paperboard,                                               all the materials used does not ex­
                                                       — in which the value of all the
                including cutting machines of all           materials used does not exceed     ceed 30 % of the ex-works price of
                kinds
                                                            40 % of the ex-works price of      the product
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            25 % of the ex-works price of
                                                            the product
     8444       Machines of these headings for use     Manufacture in which the value of
     to         in the textile industry                all the materials used does not ex­
     8447                                              ceed 40 % of the ex-works price of
                                                       the product
ex 8448         Auxiliary machinery for use with       Manufacture in which the value of
                machines for heading Nos 8444          all the materials used does not ex­
                and 8445                               ceed 40 % of the ex-works -price of
                                                       the product
     8452       Sewing machines, other than book
                sewing machines of heading No
                8440 ; furniture, bases and covers
                specially designed for sewing ma­
                chines; sewing machine needles :
                    Sewing machines (lock stitch       Manufacture :
                    only) with heads of a weight       — in which the value of all the
                    not exceeding 16 kg without            materials used does not exceed
                    motor or 17 kg with motor
                                                           40 % of the ex-works price of
                                                           the product,
                                                       — where the value of all of the
                                                           non-originating materials used
                                                           in assembling the head (without
                                                           motor) does not exceed the
                                                           value of the originating ma­
                                                           terials used, and
                                                       — the thread tension, crochet and
                                                           zigzag mechanisms used are al­
                                                           ready originating
               — Other                                 Manufacture in which the value of
                                                      all the materials used does not ex­
                                                      ceed 40 % of the ex-works price of
                                                      the product
    8456       Machine-tools and machines and         Manufacture in which 1 the value of
    to         their parts and accessories of head­   all the materials used does not ex­
    8466       ing Nos 8456 to 8466                   ceed 40 % of the ex-works price of
                                                      the product
    8469       Office machines (for example,          Manufacture in which the value of
    to         typewriters, calculating machines,     all the materials used does not ex­
    8472       automatic data-processing ma­          ceed 40 % of the ex-works price of
               chines, duplicating machines,          the product
               stapling machines)
 ---pagebreak---                                      Official Journal of the European Communities                                       8 . 8 . 88
No L 216/ 118
       ( 1)                     (2)                                    (3)                or                  (4)
   8480       Moulding boxes for metal foundry;      Manufacture in which the value of
              mould bases ; moulding patterns ;      all the materials used does not ex­
              moulds for metal (other than ingot     ceed 50 % of the ex-works price of
              moulds), metal carbides, glass,        the product
              mineral materials, rubber or plastics
   8482       Ball or roller bearings                Manufacture :                           Manufacture in which the value of
                                                                                             all the materials used does not ex­
                                                     — in which the value of all the         ceed 25 % of the ex-works price of
                                                          materials used does not exceed     the product
                                                         40 % of the ex-works price of
                                                         the product, and
                                                     — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % of the ex-works price of
                                                          the product
   8484       Gaskets and similar joints of metal    Manufacture in which the value of
              sheeting combined with other ma­       all the materials used does not ex­
              terial or of two or more layers of     ceed 40 % of the ex-works price of
              metal ; sets or assortments of gas­    the product
              kets and similar joints, dissimilar in
              composition, put up in pouches,
              envelopes or similar packings
   8485       Machinery parts, not containing        Manufacture in which the value of
              electrical   connectors^   insulators, all the materials used does not ex­
              coils, contacts or other electrical    ceed 40 % of the ex-works price of
              features, not specified or included    the product
              elsewhere in this chapter
ex Chapter 85 Electrical machinery and equipment     Manufacture :                           Manufacture in which the value of
              and parts thereof ; sound recorders                                            all the materials used does not ex­
              and reproducers, television image      — in which the value of all the         ceed 30 °/o of the ex-works price of
              and sound recorders and repro­              materials used does not exceed     the product
              ducers and parts and accessories of         40 % of the ex-works price of
              such articles ; except for those fall­     the product, and
              ing within the following headings      — where, within the above limit,
              or parts of headings for which the         the materials classified within
              rules are set out below :
                                                         the same heading as the product
              8501 , 8$02, ex 8518 , 8519 to 8529,        are only used up to a value of
              8535 to 8537, ex 8541 , 8542, 8544          5 °/o ox the ex-works price of
              to 8548                                    the product
   8501       Electric motors and generators (ex­    Manufacture :                           Manufacture in which the value of
              cluding generating sets)                                                       all the materials used does not ex­
                                                     — in which the value of all the         ceed 30 % of the ex-works price of
                                                         materials used does not exceed      the product
                                                         40 % of the ex-works price of
                                                         the product, and
                                                     — where, within the above limit,
                                                         the materials classified within
                                                         heading No 8503 are only used
                                                         up to a value of 5 % of tne ex­
                                                         works price of the product
 ---pagebreak---                                     Official Journal of the European Communities                                 No L 216/ 119
8 . 8 . 88
          (1)                  (2)                                    (3)               or                   (4)
     8502     Electric generating sets and rotary   Manufacture :                           Manufacture in which the value of
              converters                                                                    all the materials used does not ex­
                                                    — in which the value of all the         ceed 30 % of the ex-works price of
                                                        materials used does not exceed      the product
                                                        40 % of the ex-works price of
                                                        the product, and
                                                    — where, within the above limit,
                                                        the materials classified within
                                                        heading No 8501 or 8503,
                                                        taken together, are only used
                                                        up to a value of 5 % of the ex­
                                                        works price of the product
ex 8518       Microphones and stands therefor;      Manufacture :                           Manufacture in which :
              loudspeakers, whether or not
              mounted in their enclosures ; audio­  — in which the value of all the         — the value of all the materials used
              frequency electric amplifiers ; elec­     materials used does not exceed          does not exceed 25 % of the ex­
              tric sound amplifier sets                 40 % of the ex-works price of           works price of the product, and
                                                        the product,
                                                                                            — the value of all the transistors of
                                                    — where the value of all the non­           heading No 8541 used does not
                                                        originating materials used does         exceed 3 % of the ex-works price
                                                        not exceed the value of the             of the product
                                                        originating materials used, and
                                                    — the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % 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 :
              — Electric gramophones                Manufacture :                          Manufacture in which the value of
                                                                                           all the materials used does not ex­
                                                    — in which the value of all the
                                                       materials used does not exceed
                                                                                           ceed 25 % of the ex-works price of
                                                                                           the product
                                                       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, and
                                                    — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
              — Other                               Manufacture :                          Manufacture in which the value of
                                                                                           all the materials used does not ex­
                                                    — in which the value of all the
                                                       materials used does not exceed
                                                                                           ceed 30 % of the ex-works price of
                                                                                           the product
                                                       40 °/o 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, and
                                                    — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
 ---pagebreak--- No L 216 / 120                      Official Journal of the European Communities                                        8 . 8 . 88
      (1)                      (2)                                    (3)                or                  (4)
  8520         Magnetic tape recorders and other    Manufacture :                           Manufacture in which the value of
               sound      recording     apparatus,                                          all the materials used does not ex­
                                                    — in which the value of all the         ceed 30 °/o of the ex-works price of
               whether or not incorporating a           materials used does not exceed
               sound reproducing device                                                     the product
                                                        40 °/o 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, and,
                                                    — the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % of the ex-works
                                                        price of the product
  8521         Video recording or reproducing       Manufacture :                           Manufacture in which the value of
               apparatus                                                                    all the materials used does not ex­
                                                    — in which the value of all the         ceed 30 °/o of the ex-works price of
                                                        materials used does not exceed      the product
                                                        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, and
                                                    — the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % of the ex-works
                                                        price of the product
  8522         Parts and accessories of apparatus   Manufacture in which the value of
               of headinjg Nos 8519 to 8521         all the materials used does not ex­
                                                    ceed 40 % of the ex-works price of
                                                    the product
  8523         Prepared unrecorded media for        Manufacture in which the value of
               sound recording or similar recor­    all the materials used does not ex­
               ding of other phenomena, other       ceed 40 °/o of the ex-works price of
               than products of Chapter 37          the product
  8524         Records, tapes and other recorded
               media for sound or other similarly
               recorded phenomena, including
               matrices and masters for the pro­
               duction of records, but excluding
               products of Chapter 37 :
               — Matrices and masters for the       Manufacture in which the value of
                  production of records             all the materials used does not ex­
                                                    ceed 40 % of the ex-works price of
                                                    the product
               — Other                              Manufacture :                           Manufacture in which the value of
                                                                                            all the materials used does not ex­
                                                    — in which the value of all the         ceed 30 °/o of the ex-works price of
                                                        materials used does not exceed      the product
                                                        40 % of the ex-works price of
                                                        the product, and
                                                    — where, within the above limit,
                                                        the materials classified within
                                                        heading No 8523 are only used
                                                        up to a value of 5 % of the ex­
                                                        works price of the product
 ---pagebreak--- 8 . 8 . 88                            Official Journal of the European Communities                                  No L 216/ 121
          (1)                   (2)                                     (3)                or                  (4)
     8525     Transmission apparatus for radio­       Manufacture :                            Manufacture in which :
              telephony, radio-telegraphy, radio­     — in which the value of all the         — the value of all the materials used
              broadcasting or television, whether         materials used does not exceed          does not exceed 25 % of the ex­
               or not incorporating reception
               apparatus or sound recording or            40 % of the ex-works price of           works price of the product, and
               reproducing apparatus ; television         the product,                        — the value of all the transistors of
               cameras
                                                      — where the value of all the non­           heading No 8541 used does not
                                                          originating materials used does         exceed 3 % of the ex-works price
                                                          not exceed the value of the             of the product
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceea 3 % of the ex-works
                                                          price of the product
     8526      Radar apparatus, radio navigational    Manufacture :                            Manufacture in which :
               aid apparatus and radio remote
               control apparatus                      — in which the value of all the b        — the value of all the materials used
                                                          materials used does not exceed          does not exceed 25 % of the ex­
                                                          40 % of the ex-works price of           works price of the product, and
                                                          the product,
                                                                                               — the value of all the transistors of
                                                      — where the value of all the non­           heading No 8541 used does not
                                                          originating materials used does         exceed 3 % of the ex-works price
                                                          not exceed the value of the             of the product
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                          price of the product
     8527
              Reception apparatus for radio­          Manufacture :                           Manufacture in which :
              telephony, radio-telegraphy or          — in which the value of all the
              radio-broadcasting, whether or not                                              — the value of all the materials used
              combined, in the same housing,              materials used does not exceed          does not exceed 25 % of the ex­
              with sound recording or repro­              40 % of the ex-works price of           works price of the product, and
              ducing apparatus or a clock                 the product,
                                                                                              — the value of all the transistors of
                                                      — where the value of all the non­           heading No 8541 used does not
                                                          originating materials used does         exceed 3 % of the ex-works price
                                                          not exceed the value of the             of the product
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 °/o of the ex-works
                                                         price of the product
    8528      Television    receivers    (including
              video     monitors      and     video
              projectors),    whether     or    not
              combined, in the same housing,
              with radio-broadcast receivers or
              sound or video recording or repro­
              ducing apparatus :
              — Video recording or reproducing       Manufacture :                            Manufacture in which the value of
                  apparatus incorporating a video                                             all the materials used does not
                  tuner                              — in which the value of all the          exceed 30 % of the ex-works price
                                                         materials used does not exceed       of the product
                                                         40 % of the ex-works price of
                                                         the product,
 ---pagebreak--- No L 216/ 122                           Official Journal of the European Communities                                          8 . 8 . 88
      (1)                           (2)                                   (3)                 or                  (4)
  8528                                                  — where the value of all the non­
  (cont'd)                                                  originating materials used does
                                                            not exceed the value of the
i
                                                            originating materials used, and
                                                        — the value of all the transistors
              <
                                                            of heading No 8541 used does
                                                            not exceed 3 % of the ex-works
                                                            price of the product
                — Other                                 Manufacture :                            Manufacture in which :
                                                        — in which the value of all the          — the value of all the materials used
                                                             materials used does not exceed          does not exceed 25 % of the ex­
                                                             40 °/o of the ex-works price of         works price of the product, and
                                                             the product,
                                                                                                 — the value of all the transistors of
                                                        — where the value of all the non­            heading No 8541 used does not
                                                            originating materials used does          exceed 3 °/o of the ex-works price
                                                             not exceed the value of the             of the product
                                                            originating materials used, and
                                                        — the value of all the transistors
                                                             of heading No 8541 used does
                                                             not exceed 3 °/o of the ex-works
                                                            price of the product
  8529          Parts suitable for use solely or prin­
                cipally with the apparatus of head­
                ing Nos 8525 to 8528
                — Suitable for use solely or princi­    Manufacture in which the value of
                    pally with video recording or       all the materials used does not ex­
                    reproducing apparatus               ceed 40 % of the ex-works price of
                                                        the product
                — Other                                 Manufacture :                            Manufacture in which :
                                                        — in which the value of all the          — the value of all the materials used
                                                            materials used does not exceed           does not exceed 25 % of the ex­
                                                            40 % of the ex-works price of            works price of the product, and
                                                            the product,
                                                                                                 — the value of all the transistors of
                                                        — where the value of all the non­            heading No 8541 used does not
                                                            originating materials used does          exceed 3 % of the ex-works price
                                                            not exceed the value of the              of the product
                                                            originating materials used, and
                                                        — the value of all the transistors
                                                            of heading No 8541 used does
                                                            not exceed 3 % of the ex-works
                                                            price of the product
  8535          Electrical apparatus for switching      Manufacture :                            Manufacture in which the value of
  and           or protecting electrical circuits, or                                            all the materials used does not ex­
                                                        — in which the value of all the
  8536          for making connections to or in             materials used does not exceed
                                                                                                 ceed 30 % of the ex-works price of
                electrical circuits                                                              the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            heading No 8538 are only used
                                                            up to a value of 5 % of the ex­
                                                            works price of the product
 ---pagebreak---                                         Official Journal of the European Communities                                   No L 216/ 123
8 . 8 . 88
          ( 1)                     (2)                                     (3)               or                    (4)
     8537       Boards, panels (including numerical      Manufacture :                            Manufacture in which the value of
                control panels), consoles, desks,                                                 all the materials used does not ex­
                cabinets and other bases, equipped       — in which the value of all the          ceed 30 % of the ex-works price of
                                                             materials used does not exceed       the product
                with two or more apparatus of
                heading No 8535 or 8536, for elec­           40 % of the ex-works price of
                tric control or the distribution of          the product, and
                electricity, including those incor­      — where, within the above limit,
                porating instruments or apparatus            the materials classified within
                of Chapter 90, other than switching
                apparatus of heading No 8517                  heading No 8538 are only used
                                                             up to a value of 5 % of tne ex­
                                                             works price of the product
ex 8541         Diodes,     transistors  and   similar   Manufacture :                            Manufacture in which the value of
                semi-conductor devices, except                                                    all the materials used does not ex­
                wafers not yet cut into chips            — in which the value of all the          ceed 25 % of the ex-works price of
                                                             materials used does not exceed     . the product
                                                             40 % of the ex-works price of
                                                             the product, and
                                                         — where, within the above limit,
                                                             the materials classified within
                                                             the same heading as the pro­
                                                             ducts are only used up to a
                                                             value of 5 % of the ex-works
                                                             price of the product
     8542       Electronic integrated circuits and       Manufacture :                            Manufacture in which the value of
                microassemblies                                                                   all the materials used does not ex­
                                                        — in which the value of all the          ceed 25 % of the ex-works price of
                                                             materials used does not exceed      the product
                                                             40 % of the ex-works price of
                                                             the product, and
                                                        — where, within the above limit,
                                                             the materials classified within
                                                             heading No 8541 or 8542,
                                                             taken together, are only used
                                                             up to a value of 5 % of the ex­
                                                            works price of the product
    8544       Insulated (including enamelled or        Manufacture in which the value of
               anodized) wire, cable (including         all the materials used does not ex­
               co-axial cable) and other insulated      ceed 40 °/o of the ex-works price of
               electric conductors, whether or not      the product
               fitted with connectors ; optical fibre                                                   •
               cables, made up of individually
               sheathed fibres, whether or not as­
               sembled with electric conductors or
               fitted with connectors
    8545       Carbon electrodes, carbon brushes,      Manufacture in which the value of
               lamp carbons, battery carbons and       all the materials used does not ex­
               other articles of graphite or other     ceed 40 °/o of the ex-works price of
               carbon, with or without metal, of a     the product
               kind used for electrical purposes                                                          -
    8546       Electrical insulators of any material   Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
 ---pagebreak--- No L 216/ 124                         Official Journal of the European Communities                                       8 . 8 . 88
       (1)                      (2)                                     (3)                or                  (4)
   8547       Insulating fittings for electrical ma­  Manufacture in which the value of
              chines, appliances or equipment,        all the materials used does not ex­
              being fittings wholly of insulating     ceed 40 % of the ex-works price of
              material apart from any minor           the product
              components of metal (for example,
              threaded socket) incorporated dur­
              ing moulding solely for purposes of
              assembly other than insulators of
              heading No 8546 ; electrical con­
              duit tubing and joints therefor, of
              base metal lined with insulating
              material
   8548       Electrical parts of machinery or ap­    Manufacture in which the value of
              paratus, not specified or included      all the materials used does not ex­
              elsewhere in this chapter               ceed 40 % of the ex-works price of
                                                      the product
   8601       Railway or tramway locomotives,         Manufacture in which the value of
   to         rolling-stock and parts thereof         all the materials used does not ex­
   8607                                               ceed 40 % of the ex-works price of
                                                      the product
   8608       Railway or tramway track fixtures       Manufacture :                           Manufacture in which the value of
              and fittings ; mechanical (including                                            all the materials used does not ex­
              electromechanical)          signalling, — in which the value of all the         ceed 30 % of the ex-works price of
                                                           materials used does not exceed
              safety or traffic control equipment          40 °/o of the ex-works price of
                                                                                              the product
              for railways, tramways, roads, in­
              land waterways, parking facilities,         the product, and
              port installations or airfields ; parts — where, within the above limit,
              of the foregoing                            the materials classified within
                                                          the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                          the product
   8609       Containers (including containers        Manufacture in which the value of
              for the transport of fluids) specially  all the materials used does not ex­
              designed ana equipped for carriage      ceed 40 % of the ex-works price of
              by one or more modes of transport       the product
ex Chapter 87 Vehicles other than railway or          Manufacture in which the value of
              tramway rolling-stock and parts         all the materials used does not ex­
              and accessories thereof; except for     ceed 40 % of the ex-works price of
              those falling within the following      the product
              headings or parts of headings for
              which the rules are set out below :
              8709 to 8711 , ex 8712, 8715 and
              8716
   8709       Works trucks, self-propelled, not       Manufacture :                           Manufacture in which the value of
              fitted with lifting or handling                                                 all the materials used does not ex­
              equipment, of the type used in fac­     — in which the value of all the         ceed 30 % of the ex-works price of
              tories, warehouses, dock areas or           materials used does not exceed      the product
              airports for short distance transport       40 °/o of the ex-works price of
              of goods ; tractors of the type used        the product, and
              on railway station platforms; parts     — where, within the above limit,
              of the foregoing vehicles                   the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 °/o of the ex-works price of
                                                          the product
 ---pagebreak---  8 . 8 . 88                           Official Journal of the European Communities                                  No L 216 / 125
            l                   (2                                      3                  or                   (4)
      8710    Tanks and other armoured fighting       Manufacture :                            Manufacture in which the value of
              vehicles, motorized, whether or not                                              all the materials used does not ex­
                                                      — in which the value of all the          ceed 30 % of the ex-works price of
              fitted with weapons, and parts of           materials used does not exceed
              such vehicles                                                                    the product
                                                          40 % of the ex-works price of
                                                          the product, and
                                                      — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 °/o 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 :                            Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                      — in which the value of all the
                                                          materials used does not exceed
                                                                                               ceed 20 % of the ex-works price of
                                                                                               the product
                                                          40 % of the ex-works price of
                                                          the product, and
                                                      — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
                       Exceeding 50 cc                Manufacture :                            Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                     — in which the value of all the
                                                          materials used does not exceed
                                                                                               ceed 25 % of the ex-works price of
                                                                                              the product
                                                          40 % of the ex-works price of
                                                         the product, and
                                                     — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
                  Other                              Manufacture :                            Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                     — in which the value of all the
                                                         materials used does not exceed
                                                                                              ceed 30 % of the ex-works price of
                                                                                              the product
                                                         40 % of the ex-works price of
                                                         the product, and
                                                     — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
ex 8712       Bicycles without ball bearings         Manufacture from materials not           Manufacture in which the value of
                                                     classified within heading No 8714        all the materials used does not ex­
                                                                                              ceed 30 % of the ex-works price of
                                                                                             the product
 ---pagebreak---                                                                                                                            8 . 8 . 88
No L 216/ 126                          Official Journal of the European Communities
                                 (2                                       3)                or                  (4)
      0)
  8715        Baby carriages and parts thereof         Manufacture :                           Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                            in which the value of all the      ceed 30 % of the ex-works price of
                                                            materials used does not exceed     the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                            where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                            the product
  8716        Trailers and semi-trailers; other ve­    Manufacture :                            Manufacture in which the value of
              hicles, not mechanically propelled ;                                              all the materials used does not ex­
              parts thereof                            — in which the value of all the          ceed 30 % of the ex-works price of
                                                            materials used does not exceed      the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                            the product
  8801        Balloons and dirigibles; aircraft;       Manufacture in which all the mate­       Manufacture in which the value of
  and         spacecraft and spacecraft launch         rials used are classified within a       all the materials used does not ex­
  8802        vehicles                                 heading other than that of the pro­      ceed 40 % of the ex-works price of
                                                       duct                                    the product
  8803        Parts of goods of heading No 8801        Manufacture in which the value of       Manufacture in which the value of
              or 8802                                  all the materials of heading No         all the materials used does not ex­
                                                       8803 used does not exceed 5 °/o of      ceed 40 % of the ex-works price of
                                                       the ex-works price of the product       the product
  8804        Parachutes (including dirigible
              parachutes) and rotocnutes ; parts
              thereof and accessories thereto :
              — Rotochutes                             Manufacture from materials of any       Manufacture in which the value of
                                                       heading including other materials       all the materials used does not ex­
                                                       of heading No 8804                      ceed 40 °/o of the ex-works price of
                                                                                               the product
              — Other                                  Manufacture in which the value of       Manufacture in which the value of
                                                       all the materials of heading No         all the materials used does not ex­
                                                       8804 used does not exceed 5 % of        ceed 40 % of the ex-works price of
                                                       the ex-works price of the product       the product
  8805        Aircraft launching gear; deck-arre­      Manufacture in which the value of       Manufacture in which the value of
              stor or similar gear; ground flying      all the materials of heading No         all the materials used does not ex­
              trainers ; parts of the foregoing arti­  8805 used does not exceed 5 °/o of      ceed 30 % of the ex-works price of
              cles                                     the ex-works price of the product       the product
  Chapter 89  Ships, boats and floating structures     Manufacture in which all the mate­      Manufacture in which the value of
                                                       rials used are classified within a      all the materials used does not ex­
                                                       heading other than that of the pro­     ceed 40 % of the ex-works price of
                                                       duct. However, hulls of heading         the product
                                                       No 8906 may not be used
 ---pagebreak---  8 . 8 . 88                              Official Journal of the European Communities                                  No L 216 / 127
           (1)                      (2)                                    (3)                or                   (4)
ex Chapter 90   Optical, photographic, cinemato­         Manufacture :                            Manufacture in which the value of
                graphic, measuring, checking, pre­                                                all the materials used does not ex­
                cision, medical or surgical instru­      — in which the value of all the          ceed 30 °/o of the ex-works price of
                ments and apparatus ; parts and ac­           materials used does not exceed      the product
                cessories thereof; except for those           40 % of the ex-works price of
                falling within the following hea­             the product, and
                dings or parts of headings for           — where, within the above limit,
                which the rules are set out below :
                                                              the materials classified within
                9001 , 9002 , 9004, ex 9005, ex               the same heading as the product
                9006, 9007, 9011 , ex 9014, 9015 to           are only used up to a value of
                9020 and 9024 to 9033                         5 % of the ex-works price of
                                                              the product
      9001      Optical fibres and optical fibre         Manufacture in which the value of
                bundles ; optical fibre cables other     all the materials used does not ex­
                than those of heading No 8544 ;          ceed 40 % of the ex-works price of
                sheets and plates of polarizing ma­      the product
                terial ; lenses (including contact len­
                ses), prisms, mirrors and other op­
                tical elements, of any material, un­
                mounted, other than such elements
                of glases not optically worked
     9002       Lenses, prisms, mirrors and other        Manufacture in which the value of
                optical elements, of any material,       all the materials used does not ex­
                mounted, being parts of or fittings      ceed 40 % of the ex-works price of
                for instruments or apparatus, other      the product
                than such elements or glass not op­
                tically worked
     9004       Spectacles, goggles and the like,        Manufacture in which the value of
                corrective, protective or other          all the materials used does not ex­
                                                         ceed 40 % of the ex-works price of
                                                         the product
ex 9005        Binoculars, monoculars, other opti­       Manufacture :                            Manufacture in which the value of
               cal telescopes, and mountings the­                                                 all the materials used does not ex­
               refor, except for astronomical re­       — in which the value of all the
                                                              materials used does not exceed
                                                                                                  ceed 30 % of the ex-works price of
               fracting telescopes and mountings                                                 the product
               therefor                                       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
                                                             5 % of the ex-works price of
                                                             the product, and
                                                        — where the value of all the non­
                                                             originating materials used does
                                                             not exceed the value of the ori­
                                                             ginating materials used
ex 9006        Photographic (other than cinema­         Manufacture :                            Manufacture in which the value of
               tographic) cameras; photographic         — in which the value of all the
                                                                                                 all the materials used does not ex­
               flashlight apparatus and flashbulbs                                               ceed 30 % of the ex-works price of
               other than electrically ignited               materials used does not exceed      the product
               flashbulbs                                    40 % of the ex-works price of
                                                             the product,
 ---pagebreak--- No L 216/ 128                       Official Journal of the European Communities                                        8 . 8 . 88
        0)                     (2)                                    (3)                 or                  (4)
cx 9006                                             — where, within the above limit,
    (cont'd)                                             the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         5 % of the ex-works price of
                                                         the product, and
                                                    — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of die ori­
                                                         ginating materials used
   9007        Cinematographic cameras and pro­     Manufacture :                            Manufacture in which the value of
               jectors, whether or not incorpora­   — in which the value of all the          all the materials used does not ex­
               ting sound recording or reprodu­          materials used does not exceed      ceed 30 % of the ex-works price of
               cing apparatus                            40 °/o of the ex-works price of     the product
                                                         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
                                                         5 % of the ex-works price of
                                                         the product, and
                                                    — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
   9011        Compound optical microscopes, in­    Manufacture :                            Manufacture in which the value of
               cluding those for photomicrogra­     — in which the value of all the          all the materials used does not ex­
               phy, cinephotomicrography or mi­          materials used does not exceed      ceed 30 % of the ex-works price of
               croprojection                                                                 the product
                                                         40 °/o 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
                                                         5 % of the ex-works price of
                                                        the product, and
                                                    — where the value of all the non­
                                                        originating materials used does
                                                        not exceed the value of the ori­
                                                        ginating materials used
ex 9014       Other navigational instruments and    Manufacture in which the value of
              appliances                            all the materials used does not ex­
                                                    ceed 40 % of the ex-works price of
                                                   the product
   9015       Surveying (including photogram­      Manufacture in which the value of
              metrical surveying), hydrographic,   all the materials used does not ex­
              oceanographic, hydrological, me­     ceed 40 % of the ex-works price of
              teorological or geophysical instru­  the product
              ments and appliances, excluding
              compasses ; rangefinders
 ---pagebreak--- 8 . 8 . 88                            Official Journal of the European Communities                                  No L 216/ 129
          0)                    (2)                                      (3)               or                   (4)
     9016     Balances of a sensitivity of 5 eg or    Manufacture in which the value of
              better, with or without weights         all the materials used does not ex­
                                                      ceed 40 °/o of the ex-works price of
                                                      the product
     9017     Drawing, marking-out or mathe­          Manufacture in which the value of
              matical calculating instruments (for    all the materials used does not ex­
              example, drafting machines, panto­      ceed 40 % of the ex-works price of
              graphs, protractors, drawing sets,      the product
              slide rules, disc calculators); instru­
              ments for measuring length, for use
              in the hand (for example, measu­
              ring rods and tapes, micrometers,
              campers, not specified or included
              elsewhere in this chapter
    9018      Instruments and appliances used in
              medical, surgical, aental or veteri­
              nary sciences, including scintigra­
              phic apparatus, other electro-medi­
              cal apparatus and sight-testing in­
              struments :
              — Dentists' chairs incorporating        Manufacture from materials of any        Manufacture in which the value of
                  dental appliances or dentists'      heading, including other materials       all the materials used does not ex­
                  spittoons                           of heading No 9018                       ceed 40 % of the ex-works price of
                                                                                               the product
             — Other                                  Manufacture :                            Manufacture in which the value of
                                                      — in which the value of all the          all the materials used does not ex­
                                                           materials used does not exceed      ceed 25 % of the ex-works price of
                                                           40 °/o of the ex-works price of     the product
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
    9019     Mechano-therapy appliances ; mas­        Manufacture :                            Manufacture in which the value of
             sage apparatus ; psychological apti­     — in which the value of all the          all the materials used does not ex­
             tude-testing apparatus ; ozone                materials used does not exceed     ceed 25 % of the ex-works price of
             therapy, oxygen therapy, aerosol             40 % of the ex-works price of       the product
             therapy, artificial respiration or ot­       the product, and
             her therapeutic respiration appara­
             tus                                      — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % or the ex-works price of
                                                          the product
    9020     Other breathing appliances and gas       Manufacture :                           Manufacture in which the value of
             masks, excluding protective masks        — in which the value of all the         all the materials used does not ex­
             having neither mechanical parts nor          materials used does not exceed      ceed 25 % of the ex-works price of
             replaceable filters                                                              the product
                                                          40 % of the ex-works price of
                                                          the product, and
                                                      — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         5 % of the ex-works price of
                                                         the product
 ---pagebreak--- No L 216/ 130                         Official Journal of the European Communities                                         8 . 8 , 88
      (1)                         2                                     (3)                 or                  (4)
   9024        Machines and appliances for testing    Manufacture in which the value of
              the hardness, strength, compressibi­    all the materials used does not ex­
              lity, elasticity or other mechanical    ceed 40 % of the ex-works price of
              properties ' of materials (for exam­    the product
              ple, metals, wood, textiles, paper,
              plastics)
   9025        Hydrometers and similar floating        Manufacture in which the value of
               instruments, thermometers, pyro­        all the materials used does not ex­
               meters, barometers, hygrometers         ceed 40 % of the ex-works price of
               and psychrometers, recording or         the product
               not, ana any combination of these
               instruments
   9026        Instruments and apparatus for mea­      Manufacture in which the value of
               suring or checking the flow, level,     all the materials used does not ex­
              pressure or other variables of li­      ceed 40 % of the ex-works price of
               quids or gases (for example, flow      the product
              meters, level gauges, manometers,
              heat meters), excluding instruments
              and apparatus of heading No 9014,
               9015 , 9028 or 9032
   9027        Instruments and apparatus for phy­     Manufacture in which the value of
              sical or chemical analysis (for ex­     all the materials used does not ex­
               ample, polarimeters, refractome­       ceed 40 % of the ex-works price of
              ters, spectrometers, gas or smoke       the product
               analysis apparatus); instruments
               and apparatus for measuring or
              checking viscosity, porosity, expan­
              sion, surface tension or the like ; in­
              struments and apparatus for measu­
              ring or checking quantities of heat,
              sound or light (including exposure
              meters); microtomes
   9028       Gas, liquid or electricity supply or
              Ereduction
                rating metersmeters, including
                               therefor :      cali­
              — Parts and accessories                 Manufacture in which the value of
                                                      all the materials used does not ex­
                                                      ceed 40 % of the ex-works price of
                                                      the product
                   Other                              Manufacture :                            Manufacture in which the value of
                                                      — in which the value of all the
                                                                                               all the materials used does not ex­
                                                           materials used does not exceed      ceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of       the product
                                                           the product, and
                                                      — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
   9029       Revolution counters, production         Manufacture in which the value of
              counters, taximeters, mileometers,      all the materials used does not ex­
              pedometers and the like; speed in­      ceed 40 % of the ex-works price of
              dicators and tachometers, other         the product
              than those of heading No 9014 or
              9015 ; stroboscopes
 ---pagebreak---  8 . 8 . 88                           Official Journal of the European Communities                                   No L 216 / 131
           0)                    (2)                                    (3)                 or                   (4)
     9030       Oscilloscopes, spectrum analysers     Manufacture in which the value of
                and other instruments and appara­     all the materials used does not ex­
                tus for measuring or checking elec­   ceed 40 % of the ex-works price of
               trical quantities, excluding meters    the product
                of heading No 9028 ; instruments
                and apparatus for measuring or de­
                tecting alpha, beta, gamma, X-ray,
                cosmic or other ionizing radiations
      9031      Measuring or checking instru­         Manufacture in which the value of
                ments, appliances and machines,       all the materials used does not ex­
                not specified or included elsewhere   ceed 40 % of the ex-works price of
                in this chapter; profile projectors   the product
      9032      Automatic regulating or controlling   Manufacture in which the value of
                instruments and apparatus             all the materials used does not ex­
                                                      ceed 40 °/o of the ex-works price of
                                                      the product
     9033       Parts and accessories (not specified  Manufacture in which the value of
                or included elsewhere in this chap­   all the materials used does not ex­
               ter) for machines, appliances, in­     ceed 40 % of the ex-works price of
                struments or apparatus of Chapter     the product
                90
 ex Chapter 91  Clocks and watches and parts the­     Manufacture in which the value of
               reof; except for those falling under   all the materials used does not ex­
               the following headings for which       ceed 40 % of the ex-works price of
               the rules are set out below :          the product
               9105 , 9109 to 9113
     9105      Other clocks                           Manufacture :                             Manufacture in which the value of
                                                      — in which the value of all the           all the materials used does not ex­
                                                           materials used does not exceed       ceed 30 % of the ex-works price of
                                                           40 °/o of the ex-works price of      the product
                                                           the product, and
                                                      — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
     9109      Clock movements, complete and          Manufacture :                            Manufacture in which the value of
               assembled                                                                       all the materials used does not ex­
                                                     — in which the value of all the
                                                          materials used does not exceed       ceed 30 % of the ex-works price of
                                                          40 % of the ex-works price of        the product
                                                          the product, and
\
                                                     — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
     9110      Complete watch or clock move­         Manufacture :                             Manufacture in which the value of
               ments, unassembled or partly as­      — in which the value of all the           all the materials used does not ex­
               sembled (movement sets); incom­            materials used does not exceed       ceed 30 % of the ex-works price of
               plete watch or clock movements,                                                 the product
               assembled; rough watch or clock            40 % of the ex-works price of
               movements                                  the product, and
                                                     — where, within the above limit,
                                                          the materials classified within
                                                          heading No 9114 are only used
                                                          up to a value of 5 % of the ex­
                                                          works price of the product
 ---pagebreak---                                        Official Journal of the European Communities                                               8 . 8 . 88
No L 216/ 132
       (1)                       (2)                                      (3)                   or                    (4)
   9111         Watch cases and parts thereof            Manufacture :                             Manufacture in which the value of
                                                                                                   all the materials used does not ex­
                                                         — in which the value of all the           ceed 30 % of the ex-works price of
                                                             materials used does not exceed        the product
                                                             40 % of the ex-works price of
                                                             the product, and
                                                         — where, within the above limit,
                                                             the materials classified within
                                                             the same heading as the product
                                                              are only used up to a value of
                                                              5 % of the ex-works price of
                                                             the product
   9112         Clock cases and cases of a similar       Manufacture :                             Manufacture in which the value of
                type for other goods of this chap­                                                 all the materials used does not ex­
                ter, and parts thereof                   — in which the value of all the           ceed 30 % of the ex-works price of
                                                             materials used does not exceed        the product
                                                              40 % of the ex-works price of
                                                             the product, and
                                                         — where, within the above limit,
                                                             the materials classified within
                                                             the same heading as the product
                                                              are only used up to a value of
                                                              5 % 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          Manufacture in which the value of
                    plated, or clad with precious        all the materials used does not ex­
                    metal                                ceed 40 % of the ex-works price of
                                                         the product
                —r Other                                 Manufacture in which the value of
                                                         all the materials used does not ex­
                                                         ceed 50 °/o of the ex-works price of
                                                         the product
   Chapter 92   Musical instruments ; parts and ac­      Manufacture in which the value of
                cessories of such articles               all the materials used does not ex­
                                                         ceed 40 °/o of the ex-works price of
                                                         the product
  HS heading No                   Description of product                     Working or processing carried out on non-originating materials
                                                                                             that confers originating status
       (1)                                  (2)                                                            (3)
   Chapter 93     Arms and ammunitions; parts and accessories                  Manufacture in which the value of all the materials
                  thereof                                                      used does not exceed 50 % of the ex-works price of
                                                                               the product
ex 9401           Base metal furniture, incorporating unstuffed cot­           Manufacture in which all the materials used are classi­
   and            ton cloth of a weight of 300 g/m1 or less                    fied within a heading other than that of the product
ex 9403
                                                                               or
                                                                               Manufacture from cotton cloth already made up in a
                                                                               form ready for use of heading No 9401 or 9403, provi­
                                                                               ded :
                                                                               — its value does not exceed 25 % of the ex-works
                                                                                   price of the product, and
                                                                               — all the other materials used are already originating
                                                                                   and are classified within a heading other than
                                                                                   heading No 9401 or 9403
 ---pagebreak---                                       Official Journal of the European Communities                               No L 216/ 133
8 . 8 . 88
          (1 )                             (2)                                                    (3)
     9405       Lamps and lighting fittings including searchlights      Manufacture in which the value of all the materials
                and spotlights and parts thereof, not elsewhere         used does not exceed 50 % of the ex-works price of
                specified or included; illuminated signs, illuminated   the product
                name-plates and the like, having a permanently
                fixed light source, and parts thereof not elsewhere
                specified or included
     9406       Prefabricated buildings                                  Manufacture in which the value of all the materials
                                                                        used does not exceed 50 % of the ex-works price of
                                                                        the product
     9503       Other toys; reduced-size ('scale') models and            Manufacture in which :
                similar recreational models, working or not;            — all the materials used are classified within a heading
                puzzles of all kinds
                                                                            other than that of the product, and
                                                                        — the value of all the materials used does not exceed
                                                                            50 °/o of the ex-works price of the product
ex 9506         Articles and equipment for gymnastics, athletics,       Manufacture from materials not classified within the
                other sports (excluding table tennis) or outdoor        same heading as the product. However, roughly
                games not specified or included elsewhere in this       shaped   blocks for making golf clubs heads may be used
                chapter; swimming pools and paddling pools              and the other materials classified within the same
                                                                        heading may also be used provided their value does not
                                                                        exceed 5 % of the ex-works price of the product
     9507       Fishing rods, fish-hooks and other line fishing         Manufacture in which all the materials used are
                tackle; fish landing nets, butterfly nets and similar   classified within a heading other than that of the
                nets ; decoy 'birds' (other than those of heading No    product. However, materials classified within the same
                9208 or 9705) and similar hunting or shooting           heading may be used provided their value does not
                requisites                                              exceed 5 % of the ex-works price of the product
cx 9601         Articles of animal, vegetable or mineral carving        Manufacture from 'worked' carving materials of the
     and        materials                                               same heading
ex 9602
ex 9603         Brooms and brushes, (except for besoms and the          Manufacture in which the value of all the materials
                like and brushes made from marten or squirrel           used does not exceed 50 °/o of the ex-works price of
                hair), hand-operated mechanical floor sweepers,         the product
                not motorized, paint pads and rollers, squeegees
                and mops
    9605       Travel sets for personal toilet, sewing or shoe or       Each item in the set must satisfy the rule which would
                clothes cleaning                                        apply to it if it were not included in the set. However,
                                                                        non-originating articles may be incorporated, provided
                                                                       their total value does not exceed 15 % of the ex-works
                                                                       price of the set
    9606       Buttons, press-fasteners, snap-fasteners and press­     Manufacture in which :
               studs, button moulds and other parts of these
               articles ; button blanks                                — all the materials used are classified within a heading
                                                                           other than that of the product, and
                                                                       — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
    9608       Ball point pens ; felt tipped and other porous-tipped   Manufacture in which all the materials used are
               pens and markers; fountain pens, stylograph pens        classified within a heading other than that of the
               and other pens; duplicating stylos ; propelling or      product. However, nibs or nib points may be used and
               sliding pencils ; pen-holders, pencil-holders and       the other materials classified within the same heading
               similar holders; parts (including caps and clips) of    may also be used provided their value does not exceed
               the foregoing articles, other than those of heading     5 % of the ex-works price of the product
               No 9609
 ---pagebreak--- No L 216/ 134                      Official Journal of the European Communities                                      8 . 8 . 88
       ( 1)                            (2)                                                    (3)
   9612       Typewriter or similar ribbons, inked or otherwise      Manufacture in which
              prepared for giving impressions, whether or not on     — all the materials used are classified within a heading
              spools or in cartridges; ink-pads, whether or not         other than that of the product, and
              inked, with or without boxes
                                                                     — the value of all the materials used does not exceed
                                                                        50 °/o of the ex-works price of the product
   9613       Cigarette lighters and other lighters, whether or not
              mechanical or electrical, and parts thereof other
              than flints and wicks :
              — Lighters with piezo igniter                          Manufacture in which the value of all the materials of
                                                                     heading No 9613 used does not exceed 30 % of the
                                                                     ex-works price of the product
              — Other                                                Manufacture in which the value of all the materials of
                                                                     heading No 9613 used does not exceed 5 °/o of the ex­
                                                                     works price of the product
ex 9614       Smoking pipes or pipe bowls                            Manufacture from roughly shaped blocks
 ---pagebreak---                                                                                                                                         MOVEMENT CERTIFICATE                                                                            ANNEX IV
                                                                               1 . Exporter ( Name, full address, country) .                                 EUR.1                        No    A          000.000
                                                                                                                                                                         8m notes wwtoil Mora competing this form
                                                                                                                                                       2. Certificate used in preferential trade between
             appropriate
                                                                               3. Consignee (Name , full address, country) (Optional)
                                                                                                                                                                                                and
                             as
                    'bulk
                      in'
                                                                                                                                                                  (Insert appropriate countries , groups of countries or territories)
                          state
                                 or
                                                                                                                                                       4. Country, group of countries               5. Country, group of countries
                      ,packed indicate number of articles
                                                                                                                                                          or territory in which the                    or territory of destination
                                                                                                                                                          products are considered as
                                                                                                                                                          originating
                                                                               6. Transport details (Optional)                                         7. Remarks
                      (') If goods are not
                                                                               8. Item number; Makes and numbers ; Number and kind of packages O ; Description of                                   9. Gross                 10. Invoices
                                                                               goods                                                                                                                   weight (kg)                (Optional )
                                                                                                                                                                                                       or other mea
                                                                                                                                                                                                       sure (litres,
                                                                                                                                                                                                       ms, etc.)
             .require
)P Complete only where the regulations of the exporting country or territory
                                                                               11 . CUSTOMS ENDORSEMENT                                                                    12. DECLARATION BY THE EXPORTER
                                                                                   Declaration certified                                                                       I, the undersigned, declare that the goods
                                                                                   Export document (2)                                                                         described above meet the conditions required
                                                                                                                                                                               for the issue of this certificate .
                                                                                   Form                           No
                                                                                   Customs office
                                                                                   Issuing country or territory
                                                                                                                                               Stamp
                                                                                                                                                                               Place and date
                                                                                   Date
                                                                                                           (Signature)                                                                                    (Signature)
 ---pagebreak---    13. REQUEST FOR VERIFICATION, to :                                14. RESULT OF VERIFICATION,
                                                                     Verification carried out shows that this certificate (')
                                                                              was issued by the customs office indicated and that
                                                                              the information contained therein is accurate .
                                                                              does not meet the requirements as to authenticity and
                                                                              accuracy ( see remarks appended).
   Verification of the authenticity and accuracy of this certificate
   is requested .
                              ( Place and date)                                                    ( Place and date)
                                                         Stamp                                                                Stamp
                    (Signature)                                                          (Signature)
                                                                      (') Insert X in the appropriate box.
                                                                  NOTES
1 . Certificates must not contain erasures or words written over one another. Any alterations must be made by deleting the incorrect
    particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi­
    cate and endorsed by the customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number.
    A horizontal line must be drawn immediately below the last item. Any unused space must be struck through in such a manner as
    to make any later additions impossible .
3. Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified.
 ---pagebreak---                                                                                     APPLICATION FOR A MOVEMENT CERTIFICATE
                                      1 . ExportOf (Name , full address, country)                              EUR.1                       No A             000.000
                                                                                                                         8M notes overleaf before completing this form
                                                                                                        2. Application for a certificate to be used in preferential trade
                                                                                                           between
appropriate
                                      3. Consignee (Name, full address, country) (Optional)
      as                                                                                                                                          and
 'bulk
  in'
    or state
                                                                                                                   (Insert appropriate countries , groups of countries or territories )
                                                                                                        4. Country, group of countries                5. Country, group of countries
,packed indicate number of articles
                                                                                                           or territory in which the                     or territory of destination
                                                                                                           products are considered as
                                                                                                           originating
                                      6. Transport details (Optional)                                   7. Remarks
    are not
(') If goods
                                      8. Item number; Makes and numbers ; Number and kind of packages ('); Description of                           9. Gross                  10. Invoices
                                      goods                                                                                                             weight (kg)                 ( Optional )
                                                                                                                                                        or other mea
                                                                                                                                                        sure (litres,
                                                                                                                                                        m', etc.)
 ---pagebreak---                                                       DECLARATION BY THE EXPORTER
I , the undersigned, exporter of the goods described overleaf,
DECLARE          that the goods meet the conditions required for the issue of the attached certificate ;
 SPECIFY          as follows the circumstances which have enabled these goods to meet the above conditions :
 SUBMIT          the following supporting documents ('):
 UNDERTAKE          to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require
                    for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my
                    accounts and to any check on the processes of manufacture of the above goods , carried out by the said authorities ;
 REQUEST the issue of the attached certificate for these goods.
                                                                                                       ( Place and date )
                                                                                                           (Signature)
 (') For example : import documents, movement certificates, invoices, manufacturer's declarations , etc.. referring to the products used in manufacture
      or to the goods re-exported in the same state .
 ---pagebreak---                                        Official Journal of the European Communities                                       No L 216/ 139
8 . 8 . 88
                                                            ANNEX V
                                        Declaration referred to in Article 8 (1 ) (b) and (c)
           I, the undersigned, exporter of the goods covered by this document declare that except where otherwise
           indicated ('), the goods meet the conditions to obtain originating status in preferential trade with
                                                                                                                         0,
           and that the country of origin of the goods is
                                                                                                                      O C).
                                                                                     (Place and date)
                                                                                         (Signature)
                                                              (The signature must be followed by the name of the signatory in
                                                              clear script.)
           (') When an invoice also includes products not originating in the Community, Austria, Finland, Iceland,
               Norway, Sweden or Switzerland, the exporter must clearly indicate them.
               When an invoice also includes products having the status of products originating in Spain within the
               meaning of Article 24 of the Protocol or in the Canary Islands, Ceuta and Melilla within the meaning
               of Article 19 of the Protocol, the exporter must clearly indicate them until 31 December 1992 respecti­
               vely by means of the symbol 'ES' ana 'CCM\
           (J) The Community, Austria, Finland, Iceland, Norway, Sweden, Switzerland.
           (5) Reference can be made to a specific column of the invoice in which the country of origin of each
               product is entered.
 ---pagebreak--- No L 216/ 140                   Official Journal of the European Communities                        8. 8. 88
                                                   ANNEX VI
              ( ) Initials or coat of arms of the exporting State.
              (*) Such information as is necessary for the identification of the approved exporter.