CELEX: 22006D1003
Language: en
Date: 2006-11-01 00:00:00
Title: Decision No 2/2006 of the EU-Bulgaria Association Council of 1 November 2006 amending Protocol 4 to the Europe Agreement, concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation

30.12.2006        EN                      Official Journal of the European Union                    L 410/1
                                                              II
                                    (Acts whose publication is not obligatory)
                                                       COUNCIL
              DECISION No 2/2006 OF THE EU-BULGARIA ASSOCIATION COUNCIL
                                                 of 1 November 2006
                               amending Protocol 4 to the Europe Agreement,
                    concerning the definition of the concept of "originating products"
                                 and methods of administrative cooperation
                                                    (2006/1003/EC)
    THE ASSOCIATION COUNCIL,
    Having regard to the Europe Agreement establishing an association between the European
    Communities and their Member States, of the one part, and the Republic of Bulgaria, of the other
    part1, hereinafter referred to as "the Agreement", signed in Brussels on 8 March 1993, and in
    particular Article 38 of Protocol 4 thereto;
    Whereas:
    (1)     Protocol 4 to the Agreement provides for the cumulation of origin between the Community
            and Bulgaria, Switzerland (including Liechtenstein), Iceland, Norway, Romania, and
            Turkey.
    1
           OJ L 358, 31.12.1994, p. 3.
 ---pagebreak--- L 410/2        EN                     Official Journal of the European Union                     30.12.2006
   (2)   The extension of the system of cumulation is desirable making it possible to use materials
         originating in the Community, Bulgaria, Romania, Iceland, Norway, Switzerland (including
         Liechtenstein), the Faeroe Islands, Turkey or in any other country which is a participant in
         the Euro-Mediterranean partnership, based on the Barcelona Declaration adopted at the
         Euro-Mediterranean Conference held on 27 and 28 November 19951, in order to develop
         trade and promote regional integration.
   1
        Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip.
 ---pagebreak--- 30.12.2006        EN                     Official Journal of the European Union                        L 410/3
    (3)    For the purposes of implementing the extended system of cumulation only between the
           countries which have fulfilled the necessary conditions and in order to avoid circumvention
           of customs duties, it is necessary to introduce new provisions concerning certification of
           origin.
    (4)    Goods in transit or storage on the day on which this Decision becomes applicable should be
           covered by transitional provisions allowing them to benefit from the extended system of
           cumulation.
    (5)    The reasons which motivated in the exclusion of agricultural products originating in Turkey
           from the system of cumulation are no longer valid.
    (6)    The Joint Declaration concerning the review of the changes to the origin rules as a result of
           the amendments to the Harmonised System might be applied until 31 December 2004 and
           therefore not need to be maintained in the Protocol after that date.
    (7)    Some technical amendments are required in order to correct anomalies in and between the
           different language versions of the text.
    (8)    It is therefore appropriate, for the proper functioning of the Agreement and with a view to
           facilitating the work of users and customs administrations, to incorporate in a new text of
           Protocol 4 all the provisions in question,
    HAS DECIDED AS FOLLOWS:
 ---pagebreak--- L 410/4           EN                     Official Journal of the European Union                   30.12.2006
                                                       Article 1
   Protocol 4 to the Agreement, concerning the definition of the concept of "originating products" and
   methods of administrative cooperation, shall be replaced by the text attached hereto, together with
   the relevant Joint Declarations.
                                                       Article 2
   This Decision shall enter into force on the day of its adoption.
   It shall apply from the first day of the month following the day of its adoption.
   Done at
                                                      For the Association Council
                                                      The President
 ---pagebreak--- 30.12.2006 EN           Official Journal of the European Union L 410/5
                                   PROTOCOL 4
              CONCERNING THE DEFINITION OF THE CONCEPT OF
                     "ORIGINATING PRODUCTS" AND
                METHODS OF ADMINISTRATIVE COOPERATION
 ---pagebreak--- L 410/6       EN                  Official Journal of the European Union 30.12.2006
                                     TABLE OF CONTENTS
                                                TITLE I
                                    GENERAL PROVISIONS
   Article 1      Definitions
                                                TITLE II
              DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
   Article 2      General requirements
   Article 3      Cumulation in the Community
   Article 4      Cumulation in Bulgaria
   Article 5      Wholly obtained products
   Article 6      Sufficiently worked or processed products
   Article 7      Insufficient working or processing
   Article 8      Unit of qualification
   Article 9      Accessories, spare parts and tools
   Article 10     Sets
   Article 11     Neutral elements
                                               TITLE III
                              TERRITORIAL REQUIREMENTS
   Article 12     Principle of territoriality
   Article 13     Direct transport
   Article 14     Exhibitions
 ---pagebreak--- 30.12.2006     EN                Official Journal of the European Union                      L 410/7
                                              TITLE IV
                               DRAWBACK OR EXEMPTION
    Article 15    Prohibition of drawback of, or exemption from, customs duties
                                               TITLE V
                                       PROOF OF ORIGIN
    Article 16    General requirements
    Article 17    Procedure for the issue of a movement certificate EUR.1 or EUR-MED
    Article 18    Movement certificates EUR.1 or EUR-MED issued retrospectively
    Article 19    Issue of a duplicate movement certificate EUR.1 or EUR-MED
    Article 20    Issue of movement certificates EUR.1 or EUR-MED on the basis of a proof of
                  origin issued or made out previously
    Article 21    Accounting segregation
    Article 22    Conditions for making out an invoice declaration or an invoice declaration
                  EUR-MED
    Article 23    Approved exporter
    Article 24    Validity of proof of origin
    Article 25    Submission of proof of origin
    Article 26    Importation by instalments
    Article 27    Exemptions from proof of origin
    Article 28    Supporting documents
    Article 29    Preservation of proof of origin and supporting documents
    Article 30    Discrepancies and formal errors
    Article 31    Amounts expressed in euro
 ---pagebreak--- L 410/8       EN                  Official Journal of the European Union   30.12.2006
                                               TITLE VI
                 ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION
   Article 32      Mutual assistance
   Article 33      Verification of proofs of origin
   Article 34      Dispute settlement
   Article 35      Penalties
   Article 36      Free zones
                                               TITLE VII
                                    CEUTA AND MELILLA
   Article 37      Application of the Protocol
   Article 38      Special conditions
                                              TITLE VIII
                                       FINAL PROVISIONS
   Article 39      Amendments to the Protocol
   Article 40      Transitional provisions for goods in transit or storage
 ---pagebreak--- 30.12.2006        EN                   Official Journal of the European Union                        L 410/9
    List of Annexes
    Annex I:            Introductory notes to the list in Annex II
    Annex II:           List of working or processing required to be carried out on non-originating
                        materials in order for the product manufactured to obtain originating status
    Annex IIIa:         Specimens of movement certificate EUR.1 and application for a movement
                        certificate EUR.1
    Annex IIIb:         Specimens of movement certificate EUR-MED and application for a
                        movement certificate EUR-MED
    Annex IVa:          Text of the invoice declaration
    Annex IVb:          Text of the invoice declaration EUR-MED
    Joint Declarations
    Joint declaration concerning the Principality of Andorra
    Joint declaration concerning the Republic of San Marino
 ---pagebreak--- L 410/10         EN                    Official Journal of the European Union                       30.12.2006
                                                      TITLE I
                                         GENERAL PROVISIONS
                                                     Article 1
                                                    Definitions
   For the purposes of this Protocol:
   (a)      "manufacture" means any kind of working or processing including assembly or specific
            operations;
   (b)      "material" means any ingredient, raw material, component or part, etc., used in the
            manufacture of the product;
   (c)      "product" means the product being manufactured, even if it is intended for later use in
            another manufacturing operation;
   (d)      "goods" means both materials and products;
   (e)      "customs value" means the value as determined in accordance with the 1994 Agreement on
            implementation of Article VII of the General Agreement on Tariffs and Trade (WTO
            Agreement on customs valuation);
   (f)      "ex-works price" means the price paid for the product ex works to the manufacturer in the
            Community or in Bulgaria in whose undertaking the last working or processing is carried
            out, provided the price includes the value of all the materials used, minus any internal taxes
            which are, or may be, repaid when the product obtained is exported;
 ---pagebreak--- 30.12.2006      EN                     Official Journal of the European Union                          L 410/11
    (g)    "value of materials" means the customs value at the time of importation of the
           non-originating materials used, or, if this is not known and cannot be ascertained, the first
           ascertainable price paid for the materials in the Community or in Bulgaria;
    (h)    "value of originating materials" means the value of such materials as defined in (g) applied
           mutatis mutandis;
    (i)    "value added" shall be taken to be the ex-works price minus the customs value of each of
           the materials incorporated which originate in the other countries referred to in Articles 3
           and 4 with which cumulation is applicable or, where the customs value is not known or
           cannot be ascertained, the first ascertainable price paid for the materials in the Community
           or in Bulgaria;
    (j)    "chapters" and "headings" mean the chapters and the headings (four-digit codes) used in
           the nomenclature which makes up the Harmonised Commodity Description and Coding
           System, referred to in this Protocol as "the Harmonised System" or "HS";
    (k)    "classified" refers to the classification of a product or material under a particular heading;
    (l)    "consignment" means products which are either sent simultaneously from one exporter to
           one consignee or covered by a single transport document covering their shipment from the
           exporter to the consignee or, in the absence of such a document, by a single invoice;
    (m)    "territories" includes territorial waters.
 ---pagebreak--- L 410/12      EN                   Official Journal of the European Union                    30.12.2006
                                                 TITLE II
               DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
                                                 Article 2
                                         General requirements
   1.    For the purpose of implementing the Agreement, the following products shall be
         considered as originating in the Community:
         (a)   products wholly obtained in the Community within the meaning of Article 5;
         (b)   products obtained in the Community incorporating materials which have not been
               wholly obtained there, provided that such materials have undergone sufficient
               working or processing in the Community within the meaning of Article 6;
         (c)   goods originating in the European Economic Area (EEA) within the meaning of
               Protocol 4 to the Agreement on the European Economic Area.
   2.    For the purpose of implementing the Agreement, the following products shall be
         considered as originating in Bulgaria:
         (a)   products wholly obtained in Bulgaria within the meaning of Article 5;
         (b)   products obtained in Bulgaria incorporating materials which have not been wholly
               obtained there, provided that such materials have undergone sufficient working or
               processing in Bulgaria within the meaning of Article 6.
 ---pagebreak--- 30.12.2006        EN                      Official Journal of the European Union                        L 410/13
                                                         Article 3
                                           Cumulation in the Community
    1.       Without prejudice to the provisions of Article 2 (1), products shall be considered as
             originating in the Community if they are obtained there, incorporating materials originating
             in Bulgaria, Switzerland (including Liechtenstein)1, Iceland, Norway, Romania, Turkey or
             in the Community, provided that the working or processing carried out in the Community
             goes beyond the operations referred to in Article 7. It shall not be necessary for such
             materials to have undergone sufficient working or processing.
    2.       Without prejudice to the provisions of Article 2(1), products shall be considered as
             originating in the Community if they are obtained there, incorporating materials originating
             in the Faroe Islands or in any country which is a participant in the Euro-Mediterranean
             partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean
             Conference held on 27 and 28 November 1995, other than Turkey2, provided that the
             working or processing carried out in the Community goes beyond the operations referred
             to in Article 7. It shall not be necessary for such materials to have undergone sufficient
             working or processing.
    1     The Principality of Liechtenstein has a customs union with Switzerland, and is a Contracting
          Party to the Agreement to the European Economic Area.
    2     Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip.
 ---pagebreak--- L 410/14       EN                     Official Journal of the European Union                       30.12.2006
   3.    Where the working or processing carried out in the Community does not go beyond the
         operations referred to in Article 7, the product obtained shall be considered as originating
         in the Community only where the value added there is greater than the value of the
         materials used originating in any one of the other countries referred to in paragraphs 1 and
         2. If this is not so, the product obtained shall be considered as originating in the country
         which accounts for the highest value of originating materials used in the manufacture in the
         Community.
   4.    Products, originating in one of the countries referred to in paragraphs 1 and 2, which do not
         undergo any working or processing in the Community, retain their origin if exported into
         one of these countries.
   5.    The cumulation provided for in this Article may be applied only provided that:
         (a)    a preferential trade agreement in accordance with Article XXIV of the
                General Agreement on Tariffs and Trade (GATT) is applicable between the countries
                involved in the acquisition of the originating status and the country of destination;
         (b)    materials and products have acquired originating status by the application of rules of
                origin identical to those given in this Protocol;
         and
         (c)    notices indicating the fulfilment of the necessary requirements to apply cumulation
                have been published in the Official Journal of the European Union (C series) and in
                Bulgaria according to its own procedures.
 ---pagebreak--- 30.12.2006        EN                     Official Journal of the European Union                         L 410/15
             The cumulation provided for in this Article shall apply from the date indicated in the notice
             published in the Official Journal of the European Union (C series).
             The Community shall provide Bulgaria, through the Commission of the European
             Communities, with details of the Agreements, including their dates of entry into force, and
             their corresponding rules of origin, which are applied with the other countries referred to in
             paragraphs 1 and 2.
                                                        Article 4
                                              Cumulation in Bulgaria
    1.       Without prejudice to the provisions of Article 2(2), products shall be considered as
             originating in Bulgaria if they are obtained there, incorporating materials originating in
             Bulgaria, Switzerland (including Liechtenstein)1, Iceland, Norway, Romania, Turkey or in
             the Community, provided that the working or processing carried out in Bulgaria goes
             beyond the operations referred to in Article 7. It shall not be necessary for such materials
             to have undergone sufficient working or processing.
    2.       Without prejudice to the provisions of Article 2(2), products shall be considered as
             originating in Bulgaria if they are obtained there, incorporating materials originating in the
             Faroe Islands or in any country which is a participant in the Euro-Mediterranean
             partnership, based on the Barcelona Declaration adopted at the Euro-Mediterranean
             Conference held on 27 and 28 November 1995, other than Turkey2, provided that the
             working or processing carried out in Bulgaria goes beyond the operations referred to in
             Article 7. It shall not be necessary for such materials to have undergone sufficient working
             or processing.
    1     The Principality of Liechtenstein has a customs union with Switzerland and is a Contracting
          Party to the Agreement of the European Economic Area.
    2     Algeria, Egypt, Israel, Jordan, Lebanon, Morocco, Syria, Tunisia, West Bank and Gaza Strip.
 ---pagebreak--- L 410/16      EN                     Official Journal of the European Union                        30.12.2006
   3.    Where the working or processing carried out in Bulgaria does not go beyond the operations
         referred to in Article 7, the product obtained shall be considered as originating in Bulgaria
         only where the value added there is greater than the value of the materials used originating
         in any one of the other countries referred to in paragraphs 1 and 2. If this is not so, the
         product obtained shall be considered as originating in the country which accounts for the
         highest value of originating materials used in the manufacture in Bulgaria.
   4.    Products originating in one of the countries referred to in paragraphs 1 and 2 which do not
         undergo any working or processing in Bulgaria, retain their origin if exported into one of
         these countries.
   5.    The cumulation provided for in this Article may be applied only provided that:
         (a)   a preferential trade agreement in accordance with Article XXIV of the General
               Agreement on Tariffs and Trade (GATT) is applicable between the countries
               involved in the acquisition of the originating status and the country of destination;
         (b)   materials and products have acquired originating status by the application of rules of
               origin identical to those given in this Protocol;
         and
         (c)   notices indicating the fulfilment of the necessary requirements to apply cumulation
               have been published in the Official Journal of the European Union (C series) and in
               Bulgaria according to its own procedures.
 ---pagebreak--- 30.12.2006      EN                      Official Journal of the European Union                         L 410/17
           The cumulation provided for in this Article shall apply from the date indicated in the notice
           published in the Official Journal of the European Union (C series).
           Bulgaria shall provide the Community, through the Commission of the European
           Communities with details of the Agreements, including their dates of entry into force, and
           their corresponding rules of origin, which are applied with the other countries referred to in
           paragraphs 1 and 2.
                                                       Article 5
                                           Wholly obtained products
    1.     The following shall be considered as wholly obtained in the Community or in Bulgaria:
           (a)    mineral products extracted from their soil or from their seabed;
           (b)    vegetable products harvested there;
           (c)    live animals born and raised there;
           (d)    products from live animals raised there;
           (e)    products obtained by hunting or fishing conducted there;
           (f)    products of sea fishing and other products taken from the sea outside the territorial
                  waters of the Community or of Bulgaria by their vessels;
           (g)    products made aboard their factory ships exclusively from products referred to in (f);
           (h)    used articles collected there fit only for the recovery of raw materials, including used
                  tyres fit only for retreading or for use as waste;
 ---pagebreak--- L 410/18     EN                     Official Journal of the European Union                       30.12.2006
         (i)   waste and scrap resulting from manufacturing operations conducted there;
         (j)   products extracted from marine soil or subsoil outside their territorial waters
               provided that they have sole rights to work that soil or subsoil;
         (k)   goods produced there exclusively from the products specified in (a) to (j).
   2.    The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall apply
         only to vessels and factory ships:
         (a)   which are registered or recorded in a Member State of the Community or in Bulgaria;
         (b)   which sail under the flag of a Member State of the Community or of Bulgaria;
         (c)   which are owned to an extent of at least 50% by nationals of a Member State of the
               Community or of Bulgaria, or by a company with its head office in one of these
               States, of which the manager or managers, Chairman of the Board of Directors or the
               Supervisory Board, and the majority of the members of such boards are nationals of a
               Member State of the Community or of Bulgaria and of which, in addition, in the case
               of partnerships or limited companies, at least half the capital belongs to those States
               or to public bodies or nationals of the said States;
         (d)   of which the master and officers are nationals of a Member State of the Community
               or of Bulgaria;
         and
         (e)   of which at least 75% of the crew are nationals of a Member State of the Community
               or of Bulgaria.
 ---pagebreak--- 30.12.2006      EN                      Official Journal of the European Union                         L 410/19
                                                       Article 6
                                  Sufficiently worked or processed products
    1.     For the purposes of Article 2, products which are not wholly obtained shall be considered
           to be sufficiently worked or processed when the conditions set out in the list in Annex II
           are fulfilled.
           The conditions referred to above indicate, for all products covered by the Agreement, the
           working or processing which must be carried out on non-originating materials used in
           manufacturing and apply only in relation to such materials. It follows that if a product
           which has acquired originating status by fulfilling the conditions set out in the list is used
           in the manufacture of another product, the conditions applicable to the product in which it
           is incorporated do not apply to it, and no account shall be taken of the non-originating
           materials which may have been used in its manufacture.
    2.     Notwithstanding paragraph 1, non-originating materials which, according to the conditions
           set out in the list in Annex II, shall not be used in the manufacture of a product may
           nevertheless be used, provided that:
           (a)    their total value does not exceed 10% of the ex-works price of the product;
           (b)    any of the percentages given in the list for the maximum value of non-originating
                  materials are not exceeded by virtue of this paragraph.
           This paragraph shall not apply to products falling within Chapters 50 to 63 of the
           Harmonised System.
    3.     Paragraphs 1 and 2 shall apply subject to the provisions of Article 7.
 ---pagebreak--- L 410/20      EN                      Official Journal of the European Union                      30.12.2006
                                                    Article 7
                                    Insufficient working or processing
   1.    Without prejudice to paragraph 2, the following operations shall be considered as
         insufficient working or processing to confer the status of originating products, whether or
         not the requirements of Article 6 are satisfied:
         (a)   preserving operations to ensure that the products remain in good condition during
               transport and storage;
         (b)   breaking-up and assembly of packages;
         (c)   washing, cleaning; removal of dust, oxide, oil, paint or other coverings;
         (d)   ironing or pressing of textiles;
         (e)   simple painting and polishing operations;
         (f)   husking, partial or total bleaching, polishing, and glazing of cereals and rice;
         (g)   operations to colour sugar or form sugar lumps;
         (h)   peeling, stoning and shelling, of fruits, nuts and vegetables;
         (i)   sharpening, simple grinding or simple cutting;
         (j)   sifting, screening, sorting, classifying, grading, matching; (including the making-up
               of sets of articles);
         (k)   simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards
               and all other simple packaging operations;
 ---pagebreak--- 30.12.2006      EN                     Official Journal of the European Union                         L 410/21
           (l)    affixing or printing marks, labels, logos and other like distinguishing signs on
                  products or their packaging;
           (m) simple mixing of products, whether or not of different kinds;
           (n)    simple assembly of parts of articles to constitute a complete article or disassembly of
                  products into parts;
           (o)    a combination of two or more operations specified in (a) to (n);
           (p)    slaughter of animals.
    2.     All operations carried out either in the Community or in Bulgaria on a given product shall
           be considered together when determining whether the working or processing undergone by
           that product is to be regarded as insufficient within the meaning of paragraph 1.
                                                      Article 8
                                              Unit of qualification
    1.     The unit of qualification for the application of the provisions of this Protocol shall be the
           particular product which is considered as the basic unit when determining classification
           using the nomenclature of the Harmonised System.
           It follows that:
           (a)    when a product composed of a group or assembly of articles is classified under the
                  terms of the Harmonised System in a single heading, the whole constitutes the unit of
                  qualification;
 ---pagebreak--- L 410/22          EN                    Official Journal of the European Union                       30.12.2006
             (b)   when a consignment consists of a number of identical products classified under the
                   same heading of the Harmonised System, each product must be taken individually
                   when applying the provisions of this Protocol.
   2.        Where, under General Rule 5 of the Harmonised System, packaging is included with the
             product for classification purposes, it shall be included for the purposes of determining
             origin.
                                                      Article 9
                                      Accessories, spare parts and tools
   Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or
   vehicle, which are part of the normal equipment and included in the price thereof or which are not
   separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or
   vehicle in question.
                                                      Article 10
                                                          Sets
   Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when
   all component products are originating. Nevertheless, when a set is composed of originating and
   non-originating products, the set as a whole shall be regarded as originating, provided that the value
   of the non-originating products does not exceed 15% of the ex-works price of the set.
 ---pagebreak--- 30.12.2006        EN                   Official Journal of the European Union                        L 410/23
                                                     Article 11
                                                 Neutral elements
    In order to determine whether a product is an originating product, it shall not be necessary to
    determine the origin of the following which might be used in its manufacture:
    (a)      energy and fuel;
    (b)      plant and equipment;
    (c)      machines and tools;
    (d)      goods which neither enter into the final composition of the product nor are intended to do
             so.
 ---pagebreak--- L 410/24       EN                   Official Journal of the European Union                         30.12.2006
                                                  TITLE III
                                 TERRITORIAL REQUIREMENTS
                                                  Article 12
                                       Principle of territoriality
   1.    Except as provided for in Article 2(1)(c), Articles 3 and 4 and paragraph 3 of this Article,
         the conditions for acquiring originating status set out in Title II must be fulfilled without
         interruption in the Community or in Bulgaria.
   2.    Except as provided for in Articles 3 and 4, where originating goods exported from the
         Community or from Bulgaria to another country return, they must be considered as
         non-originating, unless it can be demonstrated to the satisfaction of the customs authorities
         that:
         (a)    the returning goods are the same as those exported;
         and
         (b)    they have not undergone any operation beyond that necessary to preserve them in
                good condition while in that country or while being exported.
   3.    The acquisition of originating status in accordance with the conditions set out in Title II
         shall not be affected by working or processing done outside the Community or Bulgaria on
         materials exported from the Community or from Bulgaria and subsequently re-imported
         there, provided:
 ---pagebreak--- 30.12.2006      EN                     Official Journal of the European Union                        L 410/25
           (a)    the said materials are wholly obtained in the Community or in Bulgaria or have
                  undergone working or processing beyond the operations referred to in Article 7 prior
                  to being exported;
           and
           (b)    it can be demonstrated to the satisfaction of the customs authorities that:
                  i)     the re-imported goods have been obtained by working or processing the
                         exported materials;
                  and
                  ii)    the total added value acquired outside the Community or Bulgaria by applying
                         the provisions of this Article does not exceed 10% of the ex-works price of the
                         end product for which originating status is claimed.
    4.     For the purposes of paragraph 3, the conditions for acquiring originating status set out in
           Title II shall not apply to working or processing done outside the Community or Bulgaria.
           However, where, in the list in Annex II, a rule setting a maximum value for all the
           non-originating materials incorporated is applied in determining the originating status of
           the end product, the total value of the non-originating materials incorporated in the
           territory of the party concerned, taken together with the total added value acquired outside
           the Community or Bulgaria by applying the provisions of this Article, shall not exceed the
           stated percentage.
 ---pagebreak--- L 410/26      EN                     Official Journal of the European Union                     30.12.2006
   5.    For the purposes of applying the provisions of paragraphs 3 and 4, "total added value" shall
         be taken to mean all costs arising outside the Community or Bulgaria, including the value
         of the materials incorporated there.
   6.    The provisions of paragraphs 3 and 4 shall not apply to products which do not fulfil the
         conditions set out in the list in Annex II or which can be considered sufficiently worked or
         processed only if the general tolerance fixed in Article 6(2) is applied.
   7.    The provisions of paragraphs 3 and 4 shall not apply to products of Chapters 50 to 63 of
         the Harmonised System.
   8.    Any working or processing of the kind covered by this Article and done outside the
         Community or Bulgaria shall be done under the outward processing arrangements, or
         similar arrangements.
                                                   Article 13
                                               Direct transport
   1.    The preferential treatment provided for under the Agreement applies only to products,
         satisfying the requirements of this Protocol, which are transported directly between the
         Community and Bulgaria or through the territories of the other countries referred to in
         Articles 3 and 4 with which cumulation is applicable. However, products constituting one
         single consignment may be transported through other territories with, should the occasion
         arise, trans-shipment or temporary warehousing in such territories, provided that they
         remain under the surveillance of the customs authorities in the country of transit or
         warehousing and do not undergo operations other than unloading, reloading or any
         operation designed to preserve them in good condition.
 ---pagebreak--- 30.12.2006      EN                      Official Journal of the European Union                      L 410/27
           Originating products may be transported by pipeline across territory other than that of the
           Community or Bulgaria.
    2.     Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to
           the customs authorities of the importing country by the production of:
           (a)    a single transport document covering the passage from the exporting country through
                  the country of transit; or
           (b)    a certificate issued by the customs authorities of the country of transit:
                  (i)    giving an exact description of the products;
                  (ii)   stating the dates of unloading and reloading of the products and, where
                         applicable, the names of the ships, or the other means of transport used;
                  and
                  (iii) certifying the conditions under which the products remained in the transit
                         country; or
           (c)    failing these, any substantiating documents.
                                                      Article 14
                                                     Exhibitions
    1.     Originating products, sent for exhibition in a country other than those referred to in
           Articles 3 and 4 with which cumulation is applicable and sold after the exhibition for
           importation in the Community or in Bulgaria shall benefit on importation from the
           provisions of the Agreement provided it is shown to the satisfaction of the customs
           authorities that:
 ---pagebreak--- L 410/28     EN                     Official Journal of the European Union                          30.12.2006
         (a)   an exporter has consigned these products from the Community or from Bulgaria to
               the country in which the exhibition is held and has exhibited them there;
         (b)   the products have been sold or otherwise disposed of by that exporter to a person in
               the Community or in Bulgaria;
         (c)   the products have been consigned during the exhibition or immediately thereafter in
               the state in which they were sent for exhibition;
         and
         (d)   the products have not, since they were consigned for exhibition, been used for any
               purpose other than demonstration at the exhibition.
   2.    A proof of origin shall be issued or made out in accordance with the provisions of Title V
         and submitted to the customs authorities of the importing country in the normal manner.
         The name and address of the exhibition shall be indicated thereon. Where necessary,
         additional documentary evidence of the conditions under which the products have been
         exhibited may be required.
   3.    Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or
         similar public show or display which is not organised for private purposes in shops or
         business premises with a view to the sale of foreign products, and during which the
         products remain under customs control.
 ---pagebreak--- 30.12.2006     EN                     Official Journal of the European Union                        L 410/29
                                                    TITLE IV
                                    DRAWBACK OR EXEMPTION
                                                    Article 15
                     Prohibition of drawback of, or exemption from, customs duties
    1.     (a)   Non-originating materials used in the manufacture of products originating in the
                 Community, in Bulgaria or in one of the other countries referred to in Articles 3 and
                 4 for which a proof of origin is issued or made out in accordance with the provisions
                 of Title V shall not be subject in the Community or in Bulgaria to drawback of, or
                 exemption from, customs duties of whatever kind.
           (b)   Products falling within Chapter 3 and headings 1604 and 1605 of the Harmonised
                 System and originating in the Community as provided for in Article 2(1)(c), for
                 which a proof of origin is issued or made out in accordance with the provisions of
                 Title V shall not be subject in the Community to drawback of, or exemption from,
                 customs duties of whatever kind.
    2.     The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or
           non-payment, partial or complete, of customs duties or charges having an equivalent effect,
           applicable in the Community or in Bulgaria to materials used in the manufacture and to
           products covered by paragraph 1(b), where such refund, remission or non-payment applies,
           expressly or in effect, when products obtained from the said materials are exported and not
           when they are retained for home use there.
 ---pagebreak--- L 410/30      EN                    Official Journal of the European Union                     30.12.2006
   3.    The exporter of products covered by a proof of origin shall be prepared to submit at any
         time, upon request from the customs authorities, all appropriate documents proving that no
         drawback has been obtained in respect of the non-originating materials used in the
         manufacture of the products concerned and that all customs duties or charges having
         equivalent effect applicable to such materials have actually been paid.
   4.    The provisions of paragraphs 1 to 3 shall also apply in respect of packaging within the
         meaning of Article 8(2), accessories, spare parts and tools within the meaning of Article 9
         and products in a set within the meaning of Article 10 when such items are
         non-originating.
   5.    The provisions of paragraphs 1 to 4 shall apply only in respect of materials which are of
         the kind to which the Agreement applies. Furthermore, they shall not preclude the
         application of an export refund system for agricultural products, applicable upon export in
         accordance with the provisions of the Agreement.
 ---pagebreak--- 30.12.2006     EN                      Official Journal of the European Union                          L 410/31
                                                     TITLE V
                                              PROOF OF ORIGIN
                                                     Article 16
                                             General requirements
    1.     Products originating in the Community shall, on importation into Bulgaria, and products
           originating in Bulgaria shall, on importation into the Community benefit from the
           provisions of the Agreement upon submission of one of the following proofs of origin:
           (a)    a movement certificate EUR.1, a specimen of which appears in Annex IIIa;
           (b)    a movement certificate EUR-MED, a specimen of which appears in Annex IIIb;
           (c)    in the cases specified in Article 22(1), a declaration, subsequently referred to as the
                  "invoice declaration" or the "invoice declaration EUR-MED", given by the exporter
                  on an invoice, a delivery note or any other commercial document which describes the
                  products concerned in sufficient detail to enable them to be identified; the texts of the
                  invoice declarations appear in Annexes IVa and b.
    2.     Notwithstanding paragraph 1, originating products within the meaning of this Protocol
           shall, in the cases specified in Article 27, benefit from the provisions of the Agreement
           without it being necessary to submit any of the proofs of origin referred to in paragraph 1.
 ---pagebreak--- L 410/32      EN                    Official Journal of the European Union                       30.12.2006
                                                  Article 17
               Procedure for the issue of a movement certificate EUR.1 or EUR-MED
   1.    A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities of
         the exporting country on application having been made in writing by the exporter or, under
         the exporter's responsibility, by his authorised representative.
   2.    For this purpose, the exporter or his authorised representative shall fill in both the
         movement certificate EUR.1 or EUR-MED and the application form, specimens of which
         appear in the Annexes IIIa and b. These forms shall be completed in one of the languages
         in which the Agreement is drawn up and in accordance with the provisions of the national
         law of the exporting country. If the forms are handwritten, they shall be completed in ink
         in printed characters. The description of the products shall be given in the box reserved for
         this purpose without leaving any blank lines. Where the box is not completely filled, a
         horizontal line shall be drawn below the last line of the description, the empty space being
         crossed through.
   3.    The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall
         be prepared to submit at any time, at the request of the customs authorities of the exporting
         country where the movement certificate EUR.1 or EUR-MED is issued, all appropriate
         documents proving the originating status of the products concerned as well as the
         fulfilment of the other requirements of this Protocol.
 ---pagebreak--- 30.12.2006     EN                      Official Journal of the European Union                         L 410/33
    4.     Without prejudice to paragraph 5, a movement certificate EUR.1 shall be issued by the
           customs authorities of a Member State of the Community or of Bulgaria in the following
           cases:
           –     if the products concerned can be considered as products originating in the
                 Community, in Bulgaria or in one of the other countries referred to in Articles 3(1)
                 and 4(1) with which cumulation is applicable, without application of cumulation with
                 materials originating in one of the countries referred to in Articles 3(2) and 4(2), and
                 fulfil the other requirements of this Protocol;
           –     if the products concerned can be considered as products originating in one of the
                 countries referred to in Articles 3(2) and 4(2) with which cumulation is applicable,
                 without application of cumulation with materials originating in one of the countries
                 referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol,
                 provided a certificate EUR-MED or an invoice declaration EUR-MED has been
                 issued in the country of origin.
    5.     A movement certificate EUR-MED shall be issued by the customs authorities of a
           Member State of the Community or of Bulgaria, if the products concerned can be
           considered as products originating in the Community, in Bulgaria or in one of the other
           countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the
           requirements of this Protocol and:
           –     cumulation was applied with materials originating in one of the countries referred to
                 in Articles 3(2) and 4(2), or
 ---pagebreak--- L 410/34     EN                     Official Journal of the European Union                        30.12.2006
         –     the products may be used as materials in the context of cumulation for the
               manufacture of products for export to one of the countries referred to in Articles 3(2)
               and 4(2), or
         –     the products may be re-exported from the country of destination to one of the
               countries referred to in Articles 3(2) and 4(2).
   6.    A movement certificate EUR-MED shall contain one of the following statements in
         English in Box 7:
         –     if origin has been obtained by application of cumulation with materials originating in
               one or more of the countries referred to in Articles 3 and 4:
               "CUMULATION APPLIED WITH ……" (name of the country/countries)
         –     if origin has been obtained without the application of cumulation with materials
               originating in one or more of the countries referred to in Articles 3 and 4:
               "NO CUMULATION APPLIED"
   7.    The customs authorities issuing movement certificates EUR.1 or EUR-MED shall take any
         steps necessary to verify the originating status of the products and the fulfilment of the
         other requirements of this Protocol. For this purpose, they shall have the right to call for
         any evidence and to carry out any inspection of the exporter's accounts or any other check
         considered appropriate. They shall also ensure that the forms referred to in paragraph 2 are
         duly completed. In particular, they shall check whether the space reserved for the
         description of the products has been completed in such a manner as to exclude all
         possibility of fraudulent additions.
 ---pagebreak--- 30.12.2006      EN                     Official Journal of the European Union                        L 410/35
    8.     The date of issue of the movement certificate EUR.1 or EUR-MED shall be indicated in
           Box 11 of the certificate.
    9.     A movement certificate EUR.1 or EUR-MED shall be issued by the customs authorities
           and made available to the exporter as soon as actual exportation has been effected or
           ensured.
                                                     Article 18
                     Movement certificates EUR.1 or EUR-MED issued retrospectively
    1.     Notwithstanding Article 17(9), a movement certificate EUR.1 or EUR-MED may
           exceptionally be issued after exportation of the products to which it relates if:
           (a)    it was not issued at the time of exportation because of errors or involuntary
                  omissions or special circumstances;
           or
           (b)    it is demonstrated to the satisfaction of the customs authorities that a movement
                  certificate EUR.1 or EUR-MED was issued but was not accepted at importation for
                  technical reasons.
    2.     Notwithstanding Article 17(9), a movement certificate EUR-MED may be issued after
           exportation of the products to which it relates and for which a movement certificate EUR.1
           was issued at the time of exportation, provided that it is demonstrated to the satisfaction of
           the customs authorities that the conditions referred to in Article 17(5) are satisfied.
 ---pagebreak--- L 410/36      EN                     Official Journal of the European Union                     30.12.2006
   3.    For the implementation of paragraphs 1 and 2, the exporter shall indicate in his application
         the place and date of exportation of the products to which the movement certificate EUR.1
         or EUR-MED relates, and state the reasons for his request.
   4.    The customs authorities may issue a movement certificate EUR.1 or EUR-MED
         retrospectively only after verifying that the information supplied in the exporter's
         application complies with that in the corresponding file.
   5.    Movement certificates EUR.1 or EUR-MED issued retrospectively shall be endorsed with
         the following phrase in English:
         "ISSUED RETROSPECTIVELY"
         Movement certificates EUR-MED issued retrospectively by application of paragraph 2
         shall be endorsed with the following phrase in English:
         "ISSUED RETROSPECTIVELY (Original EUR.1 no ……….[date and place of issue]"
   6.    The endorsement referred to in paragraph 5 shall be inserted in Box 7 of the movement
         certificate EUR.1 or EUR-MED.
                                                   Article 19
                    Issue of a duplicate movement certificate EUR.1 or EUR-MED
   1.    In the event of theft, loss or destruction of a movement certificate EUR.1 or EUR-MED,
         the exporter may apply to the customs authorities which issued it for a duplicate made out
         on the basis of the export documents in their possession.
 ---pagebreak--- 30.12.2006        EN                     Official Journal of the European Union                       L 410/37
    2.        The duplicate issued in this way shall be endorsed with the following word in English:
              DUPLICATE
    3.        The endorsement referred to in paragraph 2 shall be inserted in Box 7 of the duplicate
              movement certificate EUR.1 or EUR-MED.
    4.        The duplicate, which shall bear the date of issue of the original movement certificate
              EUR.1 or EUR-MED, shall take effect as from that date.
                                                       Article 20
                     Issue of movement certificates EUR.1 or EUR-MED on the basis of a
                                 proof of origin issued or made out previously
    When originating products are placed under the control of a customs office in the Community or in
    Bulgaria, it shall be possible to replace the original proof of origin by one or more movement
    certificates EUR.1 or EUR-MED for the purpose of sending all or some of these products elsewhere
    within the Community or Bulgaria. The replacement movement certificate(s) EUR.1 or EUR-MED
    shall be issued by the customs office under whose control the products are placed.
                                                       Article 21
                                              Accounting segregation
    1.        Where considerable cost or material difficulties arise in keeping separate stocks of
              originating and non-originating materials which are identical and interchangeable, the
              customs authorities may, at the written request of those concerned, authorise the so-called
              "accounting segregation" method (hereinafter referred to as the "method") to be used for
              managing such stocks.
 ---pagebreak--- L 410/38       EN                    Official Journal of the European Union                      30.12.2006
   2.     The method must be able to ensure that, for a specific reference period, the number of
          products obtained which could be considered as "originating" is the same as that which
          would have been obtained had there had been physical segregation of the stocks.
   3.     The customs authorities may make the grant of authorisation referred to in paragraph 1
          subject to any conditions deemed appropriate.
   4.     The method shall be applied and the application thereof shall be recorded on the basis of
          the general accounting principles applicable in the country where the product was
          manufactured.
   5.     The beneficiary of the method may make out or apply for proofs of origin, as the case may
          be, for the quantity of products which may be considered as originating. At the request of
          the customs authorities, the beneficiary shall provide a statement of how the quantities
          have been managed.
   6.     The customs authorities shall monitor the use made of the authorisation and may withdraw
          it whenever the beneficiary makes improper use of the authorisation in any manner
          whatsoever or fails to fulfil any of the other conditions laid down in this Protocol.
                                                   Article 22
         Conditions for making out an invoice declaration or an invoice declaration EUR-MED
   1.     An invoice declaration or an invoice declaration EUR-MED as referred to in
          Article 16(1)(c) may be made out:
          (a)    by an approved exporter within the meaning of Article 23,
 ---pagebreak--- 30.12.2006     EN                      Official Journal of the European Union                         L 410/39
           or
           (b)   by any exporter for any consignment consisting of one or more packages containing
                 originating products whose total value does not exceed EUR 6 000.
    2.     Without prejudice to paragraph 3, an invoice declaration may be made out in the following
           cases:
           –     if the products concerned may be considered as products originating in the
                 Community, in Bulgaria or in one of the other countries referred to in Articles 3(1)
                 and 4(1) with which cumulation is applicable, without application of cumulation with
                 materials originating in one of the countries referred to in Articles 3(2) and 4(2), and
                 fulfil the other requirements of this Protocol;
           –     if the products concerned may be considered as products originating in one of the
                 countries referred to in Articles 3(2) and 4(2) with which cumulation is applicable,
                 without application of cumulation with materials originating in one of the countries
                 referred to in Articles 3 and 4 and fulfil the other requirements of this Protocol,
                 provided a certificate EUR-MED or an invoice declaration EUR-MED has been
                 issued in the country of origin.
    3.     An invoice declaration EUR-MED may be made out if the products concerned may be
           considered as products originating in the Community, in Bulgaria or in one of the other
           countries referred to in Articles 3 and 4 with which cumulation is applicable, fulfil the
           requirements of this Protocol and:
           –     cumulation was applied with materials originating in one of the countries referred to
                 in Articles 3(2) and 4(2), or
 ---pagebreak--- L 410/40     EN                     Official Journal of the European Union                      30.12.2006
         –     the products may be used as materials in the context of cumulation for the
               manufacture of products for export to one of the countries referred to in Articles 3(2)
               and 4(2), or
         –     the products may be re-exported from the country of destination to one of the
               countries referred to in Articles 3(2) and 4(2).
   4.    An invoice declaration EUR-MED shall contain one of the following statements in
         English:
         –     if origin has been obtained by application of cumulation with materials originating in
               one or more of the countries referred to in Articles 3 and 4:
               "CUMULATION APPLIED WITH ……" (name of the country/countries)
         –     if origin has been obtained without application of cumulation with materials
               originating in one or more of the countries referred to in Articles 3 and 4:
               "NO CUMULATION APPLIED"
   5.    The exporter making out an invoice declaration or an invoice declaration EUR-MED shall
         be prepared to submit at any time, at the request of the customs authorities of the exporting
         country, all appropriate documents proving the originating status of the products concerned
         as well as the fulfilment of the other requirements of this Protocol.
 ---pagebreak--- 30.12.2006      EN                     Official Journal of the European Union                        L 410/41
    6.     An invoice declaration or an invoice declaration EUR-MED shall be made out by the
           exporter by typing, stamping or printing on the invoice, the delivery note or another
           commercial document, the declaration, the text of which appears in Annexes IVa and b,
           using one of the linguistic versions set out in these Annexes and in accordance with the
           provisions of the national law of the exporting country. If the declaration is handwritten, it
           shall be written in ink in printed characters.
    7.     Invoice declarations and invoice declarations EUR-MED shall bear the original signature
           of the exporter in manuscript. However, an approved exporter within the meaning of
           Article 23 shall not be required to sign such declarations provided that he gives the
           customs authorities of the exporting country a written undertaking that he accepts full
           responsibility for any invoice declaration which identifies him as if it had been signed in
           manuscript by him.
    8.     An invoice declaration or an invoice declaration EUR-MED may be made out by the
           exporter when the products to which it relates are exported, or after exportation on
           condition that it is presented in the importing country at the latest two years after the
           importation of the products to which it relates.
 ---pagebreak--- L 410/42      EN                      Official Journal of the European Union                      30.12.2006
                                                    Article 23
                                              Approved exporter
   1.    The customs authorities of the exporting country may authorise any exporter (hereinafter
         referred to as "approved exporter"), who makes frequent shipments of products under the
         Agreement to make out invoice declarations or invoice declarations EUR-MED
         irrespective of the value of the products concerned. An exporter seeking such authorisation
         shall offer to the satisfaction of the customs authorities all guarantees necessary to verify
         the originating status of the products as well as the fulfilment of the other requirements of
         this Protocol.
   2.    The customs authorities may grant the status of approved exporter subject to any
         conditions which they consider appropriate.
   3.    The customs authorities shall grant to the approved exporter a customs authorisation
         number which shall appear on the invoice declaration or on the invoice declaration
         EUR-MED.
   4.    The customs authorities shall monitor the use of the authorisation by the approved
         exporter.
   5.    The customs authorities may withdraw the authorisation at any time. They shall do so
         where the approved exporter no longer offers the guarantees referred to in paragraph 1, no
         longer fulfils the conditions referred to in paragraph 2 or otherwise makes an incorrect use
         of the authorisation.
 ---pagebreak--- 30.12.2006         EN                     Official Journal of the European Union                       L 410/43
                                                        Article 24
                                             Validity of proof of origin
    1.        A proof of origin shall be valid for four months from the date of issue in the exporting
              country and shall be submitted within the said period to the customs authorities of the
              importing country.
    2.        Proofs of origin which are submitted to the customs authorities of the importing country
              after the final date for presentation specified in paragraph 1 may be accepted for the
              purpose of applying preferential treatment, where the failure to submit these documents by
              the final date set is due to exceptional circumstances.
    3.        In other cases of belated presentation, the customs authorities of the importing country may
              accept the proofs of origin where the products have been submitted before the said final
              date.
                                                        Article 25
                                           Submission of proof of origin
    Proofs of origin shall be submitted to the customs authorities of the importing country in
    accordance with the procedures applicable in that country. The said authorities may require a
    translation of a proof of origin and may also require the import declaration to be accompanied by a
    statement from the importer to the effect that the products meet the conditions required for the
    implementation of the Agreement.
 ---pagebreak--- L 410/44         EN                     Official Journal of the European Union                      30.12.2006
                                                      Article 26
                                          Importation by instalments
   Where, at the request of the importer and on the conditions laid down by the customs authorities of
   the importing country, dismantled or non-assembled products within the meaning of General
   Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or headings 7308
   and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such
   products shall be submitted to the customs authorities upon importation of the first instalment.
                                                      Article 27
                                      Exemptions from proof of origin
   1.      Products sent as small packages from private persons to private persons or forming part of
           travellers' personal luggage shall be admitted as originating products without requiring the
           submission of a proof of origin, provided that such products are not imported by way of
           trade and have been declared as meeting the requirements of this Protocol and where there
           is no doubt as to the veracity of such a declaration. In the case of products sent by post, this
           declaration can be made on customs declaration CN22/CN23 or on a sheet of paper
           annexed to that document.
   2.      Imports which are occasional and consist solely of products for the personal use of the
           recipients or travellers or their families shall not be considered as imports by way of trade
           if it is evident from the nature and quantity of the products that no commercial purpose is
           in view.
 ---pagebreak--- 30.12.2006        EN                    Official Journal of the European Union                          L 410/45
    3.       Furthermore, the total value of these products shall not exceed EUR 500 in the case of
             small packages or EUR 1 200 in the case of products forming part of travellers' personal
             luggage.
                                                      Article 28
                                              Supporting documents
    The documents referred to in Articles 17(3) and 22(5) used for the purpose of proving that products
    covered by a movement certificate EUR.1 or EUR-MED or an invoice declaration or invoice
    declaration EUR-MED may be considered as products originating in the Community, in Bulgaria or
    in one of the other countries referred to in Articles 3 and 4 and fulfil the other requirements of this
    Protocol may consist inter alia of the following:
    (a)      direct evidence of the processes carried out by the exporter or supplier to obtain the goods
             concerned, contained for example in his accounts or internal bookkeeping;
    (b)      documents proving the originating status of materials used, issued or made out in the
             Community or in Bulgaria where these documents are used in accordance with national
             law;
    (c)      documents proving the working or processing of materials in the Community or in
             Bulgaria, issued or made out in the Community or in Bulgaria, where these documents are
             used in accordance with national law;
 ---pagebreak--- L 410/46      EN                     Official Journal of the European Union                       30.12.2006
   (d)   movement certificates EUR.1 or EUR-MED or invoice declarations or invoice declarations
         EUR-MED proving the originating status of materials used, issued or made out in the
         Community or in Bulgaria in accordance with this Protocol, or in one of the other countries
         referred to in Articles 3 and 4, in accordance with rules of origin which are identical to the
         rules in this Protocol;
   (e)   appropriate evidence concerning working or processing undergone outside the Community
         or Bulgaria by application of Article 12, proving that the requirements of that Article have
         been satisfied.
                                                   Article 29
                       Preservation of proof of origin and supporting documents
   1.    The exporter applying for the issue of a movement certificate EUR.1 or EUR-MED shall
         keep for at least three years the documents referred to in Article 17(3).
   2.    The exporter making out an invoice declaration or invoice declaration EUR-MED shall
         keep for at least three years a copy of this invoice declaration as well as the documents
         referred to in Article 22(5).
   3.    The customs authorities of the exporting country issuing a movement certificate EUR.1 or
         EUR-MED shall keep for at least three years the application form referred to in
         Article 17(2).
   4.    The customs authorities of the importing country shall keep for at least three years the
         movement certificates EUR.1 and EUR-MED and the invoice declarations and invoice
         declarations EUR-MED submitted to them.
 ---pagebreak--- 30.12.2006     EN                      Official Journal of the European Union                        L 410/47
                                                     Article 30
                                     Discrepancies and formal errors
    1.     The discovery of slight discrepancies between the statements made in the proof of origin
           and those made in the documents submitted to the customs office for the purpose of
           carrying out the formalities for importing the products shall not ipso facto render the proof
           of origin null and void if it is duly established that this document does correspond to the
           products submitted.
    2.     Obvious formal errors such as typing errors on a proof of origin should not cause this
           document to be rejected if these errors are not such as to create doubts concerning the
           correctness of the statements made in this document.
                                                     Article 31
                                          Amounts expressed in euro
    1.     For the application of the provisions of Article 22(1)(b) and Article 27(3) in cases where
           products are invoiced in a currency other than euro, amounts in the national currencies of
           the Member States of the Community, of Bulgaria and of the other countries referred to in
           Articles 3 and 4 equivalent to the amounts expressed in euro shall be fixed annually by
           each of the countries concerned.
    2.     A consignment shall benefit from the provisions of Article 22(1)(b) or Article 27(3) by
           reference to the currency in which the invoice is drawn up, according to the amount fixed
           by the country concerned.
 ---pagebreak--- L 410/48      EN                     Official Journal of the European Union                     30.12.2006
   3.    The amounts to be used in any given national currency shall be the equivalent in that
         currency of the amounts expressed in euro as at the first working day of October each year.
         The amounts shall be communicated to the Commission of the European Communities by
         15 October and shall apply from 1 January the following year. The Commission of the
         European Communities shall notify all countries concerned of the relevant amounts.
   4.    A country may round up or down the amount resulting from the conversion into its
         national currency of an amount expressed in euro. The rounded-off amount may not differ
         from the amount resulting from the conversion by more than 5%. A country may retain
         unchanged its national currency equivalent of an amount expressed in euro if, at the time of
         the annual adjustment provided for in paragraph 3, the conversion of that amount, prior to
         any rounding-off, results in an increase of less than 15% in the national currency
         equivalent. The national currency equivalent may be retained unchanged if the conversion
         were to result in a decrease in that equivalent value.
   5.    The amounts expressed in euro shall be reviewed by the Association Committee at the
         request of the Community or of Bulgaria. When carrying out this review, the Association
         Committee shall consider the desirability of preserving the effects of the limits concerned
         in real terms. For this purpose, it may decide to modify the amounts expressed in euro.
 ---pagebreak--- 30.12.2006     EN                      Official Journal of the European Union                      L 410/49
                                                     TITLE VI
                   ARRANGEMENTS FOR ADMINISTRATIVE CO-OPERATION
                                                     Article 32
                                                Mutual assistance
    1.     The customs authorities of the Member States of the Community and of Bulgaria shall
           provide each other, through the Commission of the European Communities, with specimen
           impressions of stamps used in their customs offices for the issue of movement certificates
           EUR.1 and EUR-MED, and with the addresses of the customs authorities responsible for
           verifying those certificates, invoice declarations and invoice declarations EUR-MED.
    2.     In order to ensure the proper application of this Protocol, the Community and Bulgaria
           shall assist each other, through the competent customs administrations, in checking the
           authenticity of the movement certificates EUR.1 and EUR-MED, the invoice declarations
           and the invoice declarations EUR-MED and the correctness of the information given in
           these documents.
                                                     Article 33
                                       Verification of proofs of origin
    1.     Subsequent verifications of proofs of origin shall be carried out at random or whenever the
           customs authorities of the importing country have reasonable doubts as to the authenticity
           of such documents, the originating status of the products concerned or the fulfilment of the
           other requirements of this Protocol.
 ---pagebreak--- L 410/50      EN                     Official Journal of the European Union                      30.12.2006
   2.    For the purposes of implementing paragraph 1, the customs authorities of the importing
         country shall return the movement certificate EUR.1 or EUR-MED and the invoice, if it
         has been submitted, the invoice declaration or the invoice declaration EUR-MED, or a
         copy of these documents, to the customs authorities of the exporting country giving, where
         appropriate, the reasons for the request for verification. Any documents and information
         obtained suggesting that the information given on the proof of origin is incorrect shall be
         forwarded in support of the request for verification.
   3.    The verification shall be carried out by the customs authorities of the exporting country.
         For this purpose, they shall have the right to call for any evidence and to carry out any
         inspection of the exporter's accounts or any other check considered appropriate.
   4.    If the customs authorities of the importing country decide to suspend the granting of
         preferential treatment to the products concerned while awaiting the results of the
         verification, release of the products shall be offered to the importer subject to any
         precautionary measures judged necessary.
   5.    The customs authorities requesting the verification shall be informed of the results thereof
         as soon as possible. These results shall indicate clearly whether the documents are
         authentic and whether the products concerned may be considered as products originating in
         the Community, in Bulgaria or in one of the other countries referred to in Articles 3 and 4
         and fulfil the other requirements of this Protocol.
 ---pagebreak--- 30.12.2006         EN                     Official Journal of the European Union                         L 410/51
    6.        If in cases of reasonable doubt there is no reply within ten months of the date of the
              verification request or if the reply does not contain sufficient information to determine the
              authenticity of the document in question or the real origin of the products, the requesting
              customs authorities shall, except in exceptional circumstances, refuse entitlement to the
              preferences.
                                                        Article 34
                                                   Dispute settlement
    Where disputes arise in relation to the verification procedures of Article 33 which cannot be settled
    between the customs authorities requesting verification and the customs authorities responsible for
    carrying out this verification or where they raise a question as to the interpretation of this Protocol,
    they shall be submitted to the Association Committee.
    In all cases, the settlement of disputes between the importer and the customs authorities of the
    importing country shall take place under the legislation of that country.
                                                        Article 35
                                                        Penalties
    Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document
    which contains incorrect information for the purpose of obtaining a preferential treatment for
    products.
 ---pagebreak--- L 410/52      EN                     Official Journal of the European Union                      30.12.2006
                                                   Article 36
                                                  Free zones
   1.    The Community and Bulgaria shall take all necessary steps to ensure that products traded
         under cover of a proof of origin which in the course of transport use a free zone situated in
         their territory, are not substituted by other goods and do not undergo handling other than
         normal operations designed to prevent their deterioration.
   2.    By way of derogation from paragraph 1, when products originating in the Community or in
         Bulgaria are imported into a free zone under cover of a proof of origin and undergo
         treatment or processing, the authorities concerned shall issue a new movement certificate
         EUR.1 or EUR-MED at the exporter's request, if the treatment or processing undergone
         complies with the provisions of this Protocol.
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                                                   TITLE VII
                                         CEUTA AND MELILLA
                                                    Article 37
                                        Application of the Protocol
    1.     The term "Community" used in Article 2 does not cover Ceuta and Melilla.
    2.     Products originating in Bulgaria, when imported into Ceuta or Melilla, shall enjoy in all
           respects the same customs regime as that which is applied to products originating in the
           customs territory of the Community under Protocol 2 of the Act of Accession of the
           Kingdom of Spain and the Portuguese Republic to the European Communities. Bulgaria
           shall grant to imports of products covered by the Agreement and originating in Ceuta and
           Melilla the same customs regime as that which is granted to products imported from and
           originating in the Community.
    3.     For the purpose of applying paragraph 2 concerning products originating in Ceuta and
           Melilla, this Protocol shall apply mutatis mutandis subject to the special conditions set out
           in Article 38.
                                                    Article 38
                                               Special conditions
    1.     Providing they have been transported directly in accordance with Article 13, the following
           shall be considered as:
 ---pagebreak--- L 410/54     EN                    Official Journal of the European Union                    30.12.2006
         (1)  products originating in Ceuta and Melilla:
              (a)  products wholly obtained in Ceuta and Melilla;
              (b)  products obtained in Ceuta and Melilla in the manufacture of which products
                   other than those referred to in (a) are used, provided that:
                   (i)    the said products have undergone sufficient working or processing within
                          the meaning of Article 6;
                   or that
                   (ii)   those products originate in Bulgaria or in the Community, provided that
                          they have been submitted to working or processing which goes beyond
                          the operations referred to in Article 7.
         (2)  products originating in Bulgaria:
              (a)  products wholly obtained in Bulgaria;
              (b)  products obtained in Bulgaria, in the manufacture of which products other than
                   those referred to in (a) are used, provided that:
                   (i)    the said products have undergone sufficient working or processing within
                          the meaning of Article 6;
                   or that
                   (ii)   those products originate in Ceuta and Melilla or in the Community,
                          provided that they have been submitted to working or processing which
                          goes beyond the operations referred to in Article 7.
 ---pagebreak--- 30.12.2006     EN                    Official Journal of the European Union                        L 410/55
    2.     Ceuta and Melilla shall be considered as a single territory.
    3.     The exporter or his authorised representative shall enter "Bulgaria" and "Ceuta and
           Melilla" in Box 2 of movement certificates EUR.1 or EUR-MED or on invoice
           declarations or on invoice declarations EUR-MED. In addition, in the case of products
           originating in Ceuta and Melilla, this shall be indicated in Box 4 of movement certificates
           EUR.1 or EUR-MED or on invoice declarations or on invoice declarations EUR-MED.
    4.     The Spanish customs authorities shall be responsible for the application of this Protocol in
           Ceuta and Melilla.
 ---pagebreak--- L 410/56         EN                    Official Journal of the European Union                         30.12.2006
                                                    TITLE VIII
                                            FINAL PROVISIONS
                                                     Article 39
                                        Amendments to the Protocol
   The Association Council may decide to amend the provisions of this Protocol.
                                                     Article 40
                            Transitional provision for goods in transit or storage
   The provisions of the Agreement may be applied to goods which comply with the provisions of this
   Protocol and which on the date of entry into force of this Protocol are either in transit or are in the
   Community or in Bulgaria in temporary storage in customs warehouses or in free zones, subject to
   the submission to the customs authorities of the importing country, within four months of the said
   date, of a movement certificate EUR.1 or EUR-MED issued retrospectively by the customs
   authorities of the exporting country together with the documents showing that the goods have been
   transported directly in accordance with Article 13.
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                                                        ANNEX I
                           INTRODUCTORY NOTES TO THE LIST IN ANNEX II
    Note 1:
    The list sets out the conditions required for all products to be considered as sufficiently worked or
    processed within the meaning of Article 6 of the Protocol.
    Note 2:
    2.1.      The first two columns in the list describe the product obtained. The first column gives the
              heading number or chapter number used in the Harmonised System and the second column
              gives the description of goods used in that system for that heading or chapter. For each
              entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases,
              the entry in the first column is preceded by an "ex", this signifies that the rules in column 3
              or 4 apply only to the part of that heading as described in column 2.
    2.2.      Where several heading numbers are grouped together in column 1 or a chapter number is
              given and the description of products in column 2 is therefore given in general terms, the
              adjacent rules in column 3 or 4 apply to all products which, under the Harmonised System,
              are classified in headings of the chapter or in any of the headings grouped together in
              column 1.
    2.3.      Where there are different rules in the list applying to different products within a heading,
              each indent contains the description of that part of the heading covered by the adjacent
              rules in column 3 or 4.
 ---pagebreak--- L 410/58        EN                     Official Journal of the European Union                       30.12.2006
   2.4.    Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4,
           the exporter may opt to apply either the rule set out in column 3 or that set out in column 4.
           If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
   Note 3:
   3.1.    The provisions of Article 6 of the Protocol, concerning products having acquired
           originating status which are used in the manufacture of other products, shall apply,
           regardless of whether this status has been acquired inside the factory where these products
           are used or in another factory in a contracting party.
           Example:
           An engine of heading 8407, for which the rule states that the value of the non-originating
           materials which may be incorporated may not exceed 40% of the ex-works price, is made
           from "other alloy steel roughly shaped by forging" of heading ex 7224.
           If this forging has been forged in the Community from a non-originating ingot, it has
           already acquired originating status by virtue of the rule for heading ex 7224 in the list. The
           forging can then count as originating in the value-calculation for the engine, regardless of
           whether it was produced in the same factory or in another factory in the Community. The
           value of the non-originating ingot is thus not taken into account when adding up the value
           of the non-originating materials used.
 ---pagebreak--- 30.12.2006       EN                     Official Journal of the European Union                      L 410/59
    3.2.   The rule in the list represents the minimum amount of working or processing required, and
           the carrying-out of more working or processing also confers originating status; conversely,
           the carrying-out of less working or processing cannot confer originating status. Thus, if a
           rule provides that non-originating material, at a certain level of manufacture, may be used,
           the use of such material at an earlier stage of manufacture is allowed, and the use of such
           material at a later stage is not.
    3.3.   Without prejudice to Note 3.2, where a rule uses the expression "Manufacture from
           materials of any heading", then materials of any heading(s) (even materials of the same
           description and heading as the product) may 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 ..." or "Manufacture from materials of any heading, including other
           materials of the same heading as the product" means that materials of any heading(s) may
           be used, except those of the same description as the product as given in column 2 of the
           list.
    3.4.   When a rule in the list specifies that a product may be manufactured from more than one
           material, this means that one or more materials may be used. It does not require that all be
           used.
           Example:
           The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and
           that chemical materials, among other materials, may also be used. This does not mean that
           both have to be used; it is possible to use one or the other, or both.
 ---pagebreak--- L 410/60      EN                     Official Journal of the European Union                         30.12.2006
   3.5.  Where a rule in the list specifies that a product must be manufactured from a particular
         material, the condition does not prevent the use of other materials which, because of their
         inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
         Example:
         The rule for prepared foods of heading 1904, which specifically excludes the use of cereals
         and their derivatives, does not prevent the use of mineral salts, chemicals and other
         additives which are not products from cereals.
         However, this does not apply to products which, although they cannot be manufactured
         from the particular materials specified in the list, can be produced from a material of the
         same nature at an earlier stage of manufacture.
         Example:
         In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the
         use of only non-originating yarn is allowed for this class of article, it is not possible to start
         from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In
         such cases, the starting material would normally be at the stage before yarn – that is, the
         fibre stage.
   3.6.  Where, in a rule in the list, two percentages are given for the maximum value of
         non-originating materials that can be used, then these percentages may not be added
         together. In other words, the maximum value of all the non-originating materials used may
         never exceed the higher of the percentages given. Furthermore, the individual percentages
         must not be exceeded, in relation to the particular materials to which they apply.
 ---pagebreak--- 30.12.2006       EN                       Official Journal of the European Union                          L 410/61
    Note 4:
    4.1.    The term "natural fibres" is used in the list to refer to fibres other than artificial or synthetic
            fibres. It is restricted to the stages before spinning takes place, including waste, and, unless
            otherwise specified, includes fibres which have been carded, combed or otherwise
            processed, but not spun.
    4.2.    The term "natural fibres" includes horsehair of heading 0503, silk of headings 5002
            and 5003, as well as wool fibres and fine or coarse animal hair of headings 5101 to 5105,
            cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301
            to 5305.
    4.3.    The terms "textile pulp", "chemical materials" and "paper-making materials" are used in
            the list to describe the materials, not classified in Chapters 50 to 63, which can be used to
            manufacture artificial, synthetic or paper fibres or yarns.
    4.4.    The term "man-made staple fibres" is used in the list to refer to synthetic or artificial
            filament tow, staple fibres or waste, of headings 5501 to 5507.
    Note 5:
    5.1.    Where, for a given product in the list, reference is made to this Note, the conditions set out
            in column 3 shall not be applied to any basic textile materials used in the manufacture of
            this product and which, taken together, represent 10% or less of the total weight of all the
            basic textile materials used. (See also Notes 5.3 and 5.4.)
    5.2.    However, the tolerance mentioned in Note 5.1 may be applied only to mixed products
            which have been made from two or more basic textile materials.
 ---pagebreak--- L 410/62     EN                     Official Journal of the European Union 30.12.2006
         The following are the basic textile materials:
         –    silk,
         –    wool,
         –    coarse animal hair,
         –    fine animal hair,
         –    horsehair,
         –    cotton,
         –    paper-making materials and paper,
         –    flax,
         –    true hemp,
         –    jute and other textile bast fibres,
         –    sisal and other textile fibres of the genus Agave,
         –    coconut, abaca, ramie and other vegetable textile fibres,
         –    synthetic man-made filaments,
         –    artificial man-made filaments,
         –    current-conducting filaments,
         –    synthetic man-made staple fibres of polypropylene,
         –    synthetic man-made staple fibres of polyester,
         –    synthetic man-made staple fibres of polyamide,
 ---pagebreak--- 30.12.2006   EN                     Official Journal of the European Union                       L 410/63
           –   synthetic man-made staple fibres of polyacrylonitrile,
           –   synthetic man-made staple fibres of polyimide,
           –   synthetic man-made staple fibres of polytetrafluoroethylene,
           –   synthetic man-made staple fibres of poly(phenylene sulphide),
           –   synthetic man-made staple fibres of poly(vinyl chloride),
           –   other synthetic man-made staple fibres,
           –   artificial man-made staple fibres of viscose,
           –   other artificial man-made staple fibres,
           –   yarn made of polyurethane segmented with flexible segments of polyether, whether
               or not gimped,
           –   yarn made of polyurethane segmented with flexible segments of polyester, whether
               or not gimped,
           –   products of heading 5605 (metallised yarn) incorporating strip consisting of a core of
               aluminium foil or of a core of plastic film whether or not coated with aluminium
               powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or
               coloured adhesive between two layers of plastic film,
           –   other products of heading 5605.
 ---pagebreak--- L 410/64      EN                      Official Journal of the European Union                      30.12.2006
         Example:
         A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple
         fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres
         which do not satisfy the origin-rules (which require manufacture from chemical materials
         or textile pulp) may be used, provided that their total weight does not exceed 10% of the
         weight of the yarn.
         Example:
         A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic
         yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which
         does not satisfy the origin rules (which require manufacture from chemical materials or
         textile pulp), or woollen yarn which does not satisfy the origin rules (which require
         manufacture from natural fibres, not carded or combed or otherwise prepared for spinning),
         or a combination of the two, may be used, provided that their total weight does not exceed
         10% of the weight of the fabric.
         Example:
         Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton
         fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric
         made from yarns classified in two separate headings, or if the cotton yarns used are
         themselves mixtures.
         Example:
         If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and
         synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic
         textile materials and the tufted textile fabric is, accordingly, a mixed product.
 ---pagebreak--- 30.12.2006       EN                      Official Journal of the European Union                           L 410/65
    5.3.    In the case of products incorporating "yarn made of polyurethane segmented with flexible
            segments of polyether, whether or not gimped", this tolerance is 20% in respect of this
            yarn.
    5.4.    In the case of products incorporating "strip consisting of a core of aluminium foil or of a
            core of plastic film whether or not coated with aluminium powder, of a width not
            exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two
            layers of plastic film", this tolerance is 30% in respect of this strip.
    Note 6:
    6.1.    Where, in the list, reference is made to this Note, textile materials (with the exception of
            linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the
            made-up product concerned, may be used, provided that they are classified in a heading
            other than that of the product and that their value does not exceed 8% of the ex-works price
            of the product.
    6.2.    Without prejudice to Note 6.3, materials which are not classified within Chapters 50 to 63
            may be used freely in the manufacture of textile products, whether or not they contain
            textiles.
            Example:
            If a rule in the list provides that, for a particular textile item (such as trousers), yarn must
            be used, this does not prevent the use of metal items, such as buttons, because buttons are
            not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of
            slide-fasteners, even though slide-fasteners normally contain textiles.
 ---pagebreak--- L 410/66        EN                     Official Journal of the European Union                       30.12.2006
   6.3.    Where a percentage rule applies, the value of materials which are not classified within
           Chapters 50 to 63 must be taken into account when calculating the value of the
           non-originating materials incorporated.
   Note 7:
   7.1.    For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the
           "specific processes" are the following:
           (a)   vacuum-distillation;
           (b)   redistillation by a very thorough fractionation process;
           (c)   cracking;
           (d)   reforming;
           (e)   extraction by means of selective solvents;
           (f)   the process comprising all of the following operations: processing with concentrated
                 sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents;
                 decolourisation and purification with naturally active earth, activated earth, activated
                 charcoal or bauxite;
           (g)   polymerisation;
           (h)   alkylation;
           (i)   isomerisation.
   7.2.    For the purposes of headings 2710, 2711 and 2712, the "specific processes" are the
           following:
           (a)   vacuum-distillation;
 ---pagebreak--- 30.12.2006      EN                      Official Journal of the European Union                        L 410/67
           (b)    redistillation by a very thorough fractionation process;
           (c)    cracking;
           (d)    reforming;
           (e)    extraction by means of selective solvents;
           (f)    the process comprising all of the following operations: processing with concentrated
                  sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents;
                  decolourisation and purification with naturally active earth, activated earth, activated
                  charcoal or bauxite;
           (g)    polymerisation;
           (h)    alkylation;
           (ij)   isomerisation;
           (k)    in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen,
                  resulting in a reduction of at least 85% of the sulphur content of the products
                  processed (ASTM D 1266-59 T method);
           (l)    in respect of products of heading 2710 only, deparaffining by a process other than
                  filtering;
 ---pagebreak--- L 410/68      EN                     Official Journal of the European Union                       30.12.2006
         (m) in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a
               pressure of more than 20 bar and a temperature of more than 250°C, with the use of a
               catalyst, other than to effect desulphurisation, when the hydrogen constitutes an
               active element in a chemical reaction. The further treatment, with hydrogen, of
               lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order,
               more especially, to improve colour or stability shall not, however, be deemed to be a
               specific process;
         (n)   in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition
               that less than 30% of these products distils, by volume, including losses, at 300°C, by
               the ASTM D 86 method;
         (o)   in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only,
               treatment by means of a high-frequency electrical brush discharge;
         (p)   in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat
               wax, paraffin wax containing by weight less than 0,75% of oil) of heading ex 2712
               only, de-oiling by fractional crystallisation.
   7.3.  For the purposes of headings ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple
         operations, such as cleaning, decanting, desalting, water separation, filtering, colouring,
         marking, obtaining a sulphur content as a result of mixing products with different
         sulphur contents, or any combination of these operations or like operations, do not confer
         origin.
 ---pagebreak--- 30.12.2006       EN                     Official Journal of the European Union                    L 410/69
                                                     ANNEX II
              LIST OF WORKING OR PROCESSING REQUIRED TO BE CARRIED OUT
                                  ON NON-ORIGINATING MATERIALS
                          IN ORDER FOR THE PRODUCT MANUFACTURED
                                   TO OBTAIN ORIGINATING STATUS
    The products mentioned in the list may not be all covered by the Agreement. It is, therefore,
    necessary to consult the other parts of the Agreement.
 ---pagebreak--- L 410/70          EN                                Official Journal of the European Union                                            30.12.2006
       HS heading           Description of product             Working or processing, carried out on non-originating materials, which
                                                                                        confers originating status
           (1)                        (2)                               (3)                         or                    (4)
    Chapter 1        Live animals                           All the animals of Chapter 1 shall
                                                            be wholly obtained
    Chapter 2        Meat and edible meat offal             Manufacture in which all the
                                                            materials of Chapters 1 and 2 used
                                                            are wholly obtained
    Chapter 3        Fish and crustaceans, molluscs         Manufacture in which all the
                     and other aquatic invertebrates        materials of Chapter 3 used are
                                                            wholly obtained
    ex Chapter 4     Dairy produce; birds' eggs;            Manufacture in which all the
                     natural honey; edible products of      materials of Chapter 4 used are
                     animal origin, not elsewhere           wholly obtained
                     specified or included; except for:
    0403             Buttermilk, curdled milk and           Manufacture in which:
                     cream, yoghurt, kephir and other
                     fermented or acidified milk and        - all the materials of Chapter 4 used
                     cream, whether or not                    are wholly obtained,
                     concentrated or containing added
                     sugar or other sweetening matter
                     or flavoured or containing added       - all the fruit juice (except that of
                     fruit, nuts or cocoa                     pineapple, lime or grapefruit) of
                                                              heading 2009 used is originating,
                                                              and
                                                            - the value of all the materials of
                                                              Chapter 17 used does not exceed
                                                              30% of the ex-works price of the
                                                              product
    ex Chapter 5     Products of animal origin, not         Manufacture in which all the
                     elsewhere specified or included;       materials of Chapter 5 used are
                     except for:                            wholly obtained
    ex 0502          Prepared pigs', hogs' or boars'        Cleaning, disinfecting, sorting and
                     bristles and hair                      straightening of bristles and hair
    Chapter 6        Live trees and other plants; bulbs,    Manufacture in which:
                     roots and the like; cut flowers and
                     ornamental foliage                     - all the materials of Chapter 6 used
                                                              are wholly obtained, and
                                                            - the value of all the materials used
                                                              does not exceed 50% of the
                                                              ex-works price of the product
    Chapter 7        Edible vegetables and certain          Manufacture in which all the
                     roots and tubers                       materials of Chapter 7 used are
                                                            wholly obtained
 ---pagebreak--- 30.12.2006        EN                                Official Journal of the European Union               L 410/71
           (1)                         (2)                              (3)                       or (4)
    Chapter 8        Edible fruit and nuts; peel of         Manufacture in which:
                     citrus fruits or melons
                                                            - all the fruit and nuts used are
                                                              wholly obtained, and
                                                            - the value of all the materials of
                                                              Chapter 17 used does not exceed
                                                              30% of the value of the ex-works
                                                              price of the product
    ex Chapter 9     Coffee, tea, maté and spices;          Manufacture in which all the
                     except for:                            materials of Chapter 9 used are
                                                            wholly obtained
    0901             Coffee, whether or not roasted or      Manufacture from materials of any
                     decaffeinated; coffee husks and        heading
                     skins; coffee substitutes
                     containing coffee in any
                     proportion
    0902             Tea, whether or not flavoured          Manufacture from materials of any
                                                            heading
    ex 0910          Mixtures of spices                     Manufacture from materials of any
                                                            heading
    Chapter 10       Cereals                                Manufacture in which all the
                                                            materials of Chapter 10 used are
                                                            wholly obtained
    ex Chapter 11    Products of the milling industry;      Manufacture in which all the
                     malt; starches; inulin; wheat          cereals, edible vegetables, roots and
                     gluten; except for:                    tubers of heading 0714 or fruit used
                                                            are wholly obtained
    ex 1106          Flour, meal and powder of the          Drying and milling of leguminous
                     dried, shelled leguminous              vegetables of heading 0708
                     vegetables of heading 0713
    Chapter 12       Oil seeds and oleaginous fruits;       Manufacture in which all the
                     miscellaneous grains, seeds and        materials of Chapter 12 used are
                     fruit; industrial or medicinal         wholly obtained
                     plants; straw and fodder
    1301             Lac; natural gums, resins,             Manufacture in which the value of
                     gum-resins and oleoresins (for         all the materials of heading 1301
                     example, balsams)                      used does not exceed 50% of the
                                                            ex-works price of the product
    1302             Vegetable saps and extracts;
                     pectic substances, pectinates and
                     pectates; agar-agar and other
                     mucilages and thickeners,
                     whether or not modified, derived
                     from vegetable products:
 ---pagebreak--- L 410/72          EN                                 Official Journal of the European Union             30.12.2006
           (1)                        (2)                               (3)                      or (4)
                     - Mucilages and thickeners,             Manufacture from non-modified
                       modified, derived from                mucilages and thickeners
                       vegetable products
                     - Other                                 Manufacture in which the value of
                                                             all the materials used does not
                                                             exceed 50% of the ex-works price
                                                             of the product
    Chapter 14       Vegetable plaiting materials;           Manufacture in which all the
                     vegetable products not elsewhere        materials of Chapter 14 used are
                     specified or included                   wholly obtained
    ex Chapter 15    Animal or vegetable fats and oils       Manufacture from materials of any
                     and their cleavage products;            heading, except that of the product
                     prepared edible fats; animal or
                     vegetable waxes; except for:
    1501             Pig fat (including lard) and
                     poultry fat, other than that of
                     heading 0209 or 1503:
                     - Fats from bones or waste              Manufacture from materials of any
                                                             heading, except those of
                                                             heading 0203, 0206 or 0207 or
                                                             bones of heading 0506
                     - Other                                 Manufacture from meat or edible
                                                             offal of swine of heading 0203
                                                             or 0206 or of meat and edible offal
                                                             of poultry of heading 0207
    1502             Fats of bovine animals, sheep or
                     goats, other than those of
                     heading 1503
                     - Fats from bones or waste              Manufacture from materials of any
                                                             heading, except those of
                                                             heading 0201, 0202, 0204 or 0206
                                                             or bones of heading 0506
                     - Other                                 Manufacture in which all the
                                                             materials of Chapter 2 used are
                                                             wholly obtained
    1504             Fats and oils and their fractions,
                     of fish or marine mammals,
                     whether or not refined, but not
                     chemically modified:
                     - Solid fractions                       Manufacture from materials of any
                                                             heading, including other materials
                                                             of heading 1504
 ---pagebreak--- 30.12.2006       EN                                 Official Journal of the European Union               L 410/73
           (1)                       (2)                               (3)                        or (4)
                    - Other                                 Manufacture in which all the
                                                            materials of Chapters 2 and 3 used
                                                            are wholly obtained
    ex 1505         Refined lanolin                         Manufacture from crude wool
                                                            grease of heading 1505
    1506            Other animal fats and oils and
                    their fractions, whether or not
                    refined, but not chemically
                    modified:
                    - Solid fractions                       Manufacture from materials of any
                                                            heading, including other materials
                                                            of heading 1506
                    - Other                                 Manufacture in which all the
                                                            materials of Chapter 2 used are
                                                            wholly obtained
    1507 to 1515    Vegetable oils and their fractions:
                    - Soya, ground nut, palm, copra,        Manufacture from materials of any
                      palm kernel, babassu, tung and        heading, except that of the product
                      oiticica oil, myrtle wax and
                      Japan wax, fractions of jojoba
                      oil and oils for technical or
                      industrial uses other than the
                      manufacture of foodstuffs for
                      human consumption
                    - Solid fractions, except for that      Manufacture from other materials
                      of jojoba oil                         of headings 1507 to 1515
                    - Other                                 Manufacture in which all the
                                                            vegetable materials used are wholly
                                                            obtained
    1516            Animal or vegetable fats and oils       Manufacture in which:
                    and their fractions, partly or
                    wholly hydrogenated, inter-             - all the materials of Chapter 2 used
                    esterified, re-esterified or              are wholly obtained, and
                    elaidinised, whether or not
                    refined, but not further prepared
                                                            - all the vegetable materials used
                                                              are wholly obtained. However,
                                                              materials of headings 1507, 1508,
                                                              1511 and 1513 may be used
 ---pagebreak--- L 410/74          EN                                  Official Journal of the European Union              30.12.2006
           (1)                         (2)                               (3)                       or (4)
    1517             Margarine; edible mixtures or            Manufacture in which:
                     preparations of animal or
                     vegetable fats or oils or of             - all the materials of Chapters 2
                     fractions of different fats or oils        and 4 used are wholly obtained,
                     of this Chapter, other than edible         and
                     fats or oils or their fractions of
                     heading 1516
                                                              - all the vegetable materials used
                                                                are wholly obtained. However,
                                                                materials of headings 1507, 1508,
                                                                1511 and 1513 may be used
    Chapter 16       Preparations of meat, of fish or of      Manufacture:
                     crustaceans, molluscs or other
                     aquatic invertebrates                    - from animals of Chapter 1, and/or
                                                              - in which all the materials of
                                                                Chapter 3 used are wholly
                                                                obtained
    ex Chapter 17    Sugars and sugar confectionery;          Manufacture from materials of any
                     except for:                              heading, except that of the product
    ex 1701          Cane or beet sugar and                   Manufacture in which the value of
                     chemically pure sucrose, in solid        all the materials of Chapter 17 used
                     form, containing added                   does not exceed 30% of the
                     flavouring or colouring matter           ex-works price of the product
    1702             Other sugars, including
                     chemically pure lactose, maltose,
                     glucose and fructose, in solid
                     form; sugar syrups not containing
                     added flavouring or colouring
                     matter; artificial honey, whether
                     or not mixed with natural honey;
                     caramel:
                     - Chemically-pure maltose and            Manufacture from materials of any
                       fructose                               heading, including other materials
                                                              of heading 1702
                     - Other sugars in solid form,            Manufacture in which the value of
                       containing added flavouring or         all the materials of Chapter 17 used
                       colouring matter                       does not exceed 30% of the
                                                              ex-works price of the product
                     - Other                                  Manufacture in which all the
                                                              materials used are originating
    ex 1703          Molasses resulting from the              Manufacture in which the value of
                     extraction or refining of sugar,         all the materials of Chapter 17 used
                     containing added flavouring or           does not exceed 30% of the
                     colouring matter                         ex-works price of the product
 ---pagebreak--- 30.12.2006     EN                                Official Journal of the European Union             L 410/75
           (1)                     (2)                              (3)                      or (4)
    1704          Sugar confectionery (including         Manufacture:
                  white chocolate), not containing
                  cocoa                                  - from materials of any heading,
                                                           except that of the product, and
                                                         - in which the value of all the
                                                           materials of Chapter 17 used does
                                                           not exceed 30% of the ex-works
                                                           price of the product
    Chapter 18    Cocoa and cocoa preparations           Manufacture:
                                                         - from materials of any heading,
                                                           except that of the product, and
                                                         - in which the value of all the
                                                           materials of Chapter 17 used does
                                                           not exceed 30% of the ex-works
                                                           price of the product
    1901          Malt extract; food preparations of
                  flour, groats, meal, starch or malt
                  extract, not containing cocoa or
                  containing less than 40% by
                  weight of cocoa calculated on a
                  totally defatted basis, not
                  elsewhere specified or included;
                  food preparations of goods of
                  headings 0401 to 0404, not
                  containing cocoa or containing
                  less than 5% by weight of cocoa
                  calculated on a totally defatted
                  basis, not elsewhere specified or
                  included:
                  - Malt extract                         Manufacture from cereals of
                                                         Chapter 10
                  - Other                                Manufacture:
                                                         - from materials of any heading,
                                                           except that of the product, and
                                                         - in which the value of all the
                                                           materials of Chapter 17 used does
                                                           not exceed 30% of the ex-works
                                                           price of the product
    1902          Pasta, whether or not cooked or
                  stuffed (with meat or other
                  substances) or otherwise
                  prepared, such as spaghetti,
                  macaroni, noodles, lasagne,
                  gnocchi, ravioli, cannelloni;
                  couscous, whether or not
                  prepared:
 ---pagebreak--- L 410/76          EN                                  Official Journal of the European Union              30.12.2006
           (1)                        (2)                                (3)                       or (4)
                     - Containing 20% or less by              Manufacture in which all the cereals
                       weight of meat, meat offal, fish,      and derivatives (except durum
                       crustaceans or molluscs                wheat and its derivatives) used are
                                                              wholly obtained
                     - Containing more than 20% by            Manufacture in which:
                       weight of meat, meat offal, fish,
                       crustaceans or molluscs                - all the cereals and their
                                                                derivatives (except durum wheat
                                                                and its derivatives) used are
                                                                wholly obtained, and
                                                              - all the materials of Chapters 2
                                                                and 3 used are wholly obtained
    1903             Tapioca and substitutes therefore        Manufacture from materials of any
                     prepared from starch, in the form        heading, except potato starch of
                     of flakes, grains, pearls, siftings      heading 1108
                     or similar forms
    1904             Prepared foods obtained by the           Manufacture:
                     swelling or roasting of cereals or
                     cereal products (for example,            - from materials of any heading,
                     corn flakes); cereals (other than          except those of heading 1806,
                     maize (corn)) in grain form or in
                     the form of flakes or other
                     worked grains (except flour,             - in which all the cereals and flour
                     groats and meal), pre-cooked or            (except durum wheat and Zea
                     otherwise prepared, not elsewhere          indurata maize, and their
                     specified or included                      derivatives) used are wholly
                                                                obtained, and
                                                              - in which the value of all the
                                                                materials of Chapter 17 used does
                                                                not exceed 30% of the ex-works
                                                                price of the product
    1905             Bread, pastry, cakes, biscuits and       Manufacture from materials of any
                     other bakers' wares, whether or          heading, except those of Chapter 11
                     not containing cocoa; communion
                     wafers, empty cachets of a kind
                     suitable for pharmaceutical use,
                     sealing wafers, rice paper and
                     similar products
    ex Chapter 20    Preparations of vegetables, fruit,       Manufacture in which all the fruit,
                     nuts or other parts of plants;           nuts or vegetables used are wholly
                     except for:                              obtained
    ex 2001          Yams, sweet potatoes and similar         Manufacture from materials of any
                     edible parts of plants containing        heading, except that of the product
                     5% or more by weight of starch,
                     prepared or preserved by vinegar
                     or acetic acid
    ex 2004 and      Potatoes in the form of flour,           Manufacture from materials of any
    ex 2005          meal or flakes, prepared or              heading, except that of the product
                     preserved otherwise than by
                     vinegar or acetic acid
 ---pagebreak--- 30.12.2006        EN                                Official Journal of the European Union                L 410/77
           (1)                         (2)                             (3)                         or (4)
    2006             Vegetables, fruit, nuts, fruit-peel    Manufacture in which the value of
                     and other parts of plants,             all the materials of Chapter 17 used
                     preserved by sugar (drained,           does not exceed 30% of the
                     glacé or crystallized)                 ex-works price of the product
    2007             Jams, fruit jellies, marmalades,       Manufacture:
                     fruit or nut purée and fruit or nut
                     pastes, obtained by cooking,           - from materials of any heading,
                     whether or not containing added          except that of the product, and
                     sugar or other sweetening matter
                                                            - in which the value of all the
                                                              materials of Chapter 17 used does
                                                              not exceed 30% of the ex-works
                                                              price of the product
    ex 2008          - Nuts, not containing added           Manufacture in which the value of
                       sugar or spirits                     all the originating nuts and oil seeds
                                                            of headings 0801, 0802 and 1202
                                                            to 1207 used exceeds 60% of the
                                                            ex-works price of the product
                     - Peanut butter; mixtures based        Manufacture from materials of any
                       on cereals; palm hearts; maize       heading, except that of the product
                       (corn)
                     - Other except for fruit and nuts      Manufacture:
                       cooked otherwise than by
                       steaming or boiling in water,        - from materials of any heading,
                       not containing added sugar,            except that of the product, and
                       frozen
                                                            - in which the value of all the
                                                              materials of Chapter 17 used does
                                                              not exceed 30% of the ex-works
                                                              price of the product
    2009             Fruit juices (including grape          Manufacture:
                     must) and vegetable juices,
                     unfermented and not containing         - from materials of any heading,
                     added spirit, whether or not             except that of the product, and
                     containing added sugar or other
                     sweetening matter
                                                            - in which the value of all the
                                                              materials of Chapter 17 used does
                                                              not exceed 30% of the ex-works
                                                              price of the product
    ex Chapter 21    Miscellaneous edible                   Manufacture from materials of any
                     preparations; except for:              heading, except that of the product
    2101             Extracts, essences and                 Manufacture:
                     concentrates, of coffee, tea or
                     maté and preparations with a           - from materials of any heading,
                     basis of these products or with a        except that of the product, and
                     basis of coffee, tea or maté;
                     roasted chicory and other roasted
                     coffee substitutes, and extracts,      - in which all the chicory used is
                     essences and concentrates thereof        wholly obtained
 ---pagebreak--- L 410/78          EN                                Official Journal of the European Union              30.12.2006
           (1)                        (2)                              (3)                       or (4)
    2103             Sauces and preparations therefor;
                     mixed condiments and mixed
                     seasonings; mustard flour and
                     meal and prepared mustard:
                     - Sauces and preparations              Manufacture from materials of any
                       therefor; mixed condiments and       heading, except that of the product.
                       mixed seasonings                     However, mustard flour or meal or
                                                            prepared mustard may be used
                     - Mustard flour and meal and           Manufacture from materials of any
                       prepared mustard                     heading
    ex 2104          Soups and broths and                   Manufacture from materials of any
                     preparations therefor                  heading, except prepared or
                                                            preserved vegetables of
                                                            headings 2002 to 2005
    2106             Food preparations not elsewhere        Manufacture:
                     specified or included
                                                            - from materials of any heading,
                                                              except that of the product, and
                                                            - in which the value of all the
                                                              materials of Chapter 17 used does
                                                              not exceed 30% of the ex-works
                                                              price of the product
    ex Chapter 22    Beverages, spirits and vinegar;        Manufacture:
                     except for:
                                                            - from materials of any heading,
                                                              except that of the product, and
                                                            - in which all the grapes or
                                                              materials derived from grapes
                                                              used are wholly obtained
    2202             Waters, including mineral waters       Manufacture:
                     and aerated waters, containing
                     added sugar or other sweetening        - from materials of any heading,
                     matter or flavoured, and other           except that of the product,
                     non-alcoholic beverages, not
                     including fruit or vegetable juices
                     of heading 2009                        - in which the value of all the
                                                              materials of Chapter 17 used does
                                                              not exceed 30% of the ex-works
                                                              price of the product, and
                                                            - in which all the fruit juice used
                                                              (except that of pineapple, lime or
                                                              grapefruit) is originating
 ---pagebreak--- 30.12.2006        EN                                Official Journal of the European Union               L 410/79
           (1)                        (2)                              (3)                        or (4)
    2207             Undenatured ethyl alcohol of an        Manufacture:
                     alcoholic strength by volume of
                     80% vol or higher; ethyl alcohol       - from materials of any heading,
                     and other spirits, denatured, of         except heading 2207 or 2208, and
                     any strength
                                                            - in which all the grapes or
                                                              materials derived from grapes
                                                              used are wholly obtained or, if all
                                                              the other materials used are
                                                              already originating, arrack may be
                                                              used up to a limit of 5% by
                                                              volume
    2208             Undenatured ethyl alcohol of an        Manufacture:
                     alcoholic strength by volume of
                     less than 80% vol; spirits,            - from materials of any heading,
                     liqueurs and other spirituous            except heading 2207 or 2208, and
                     beverages
                                                            - in which all the grapes or
                                                              materials derived from grapes
                                                              used are wholly obtained or, if all
                                                              the other materials used are
                                                              already originating, arrack may be
                                                              used up to a limit of 5% by
                                                              volume
    ex Chapter 23    Residues and waste from the food       Manufacture from materials of any
                     industries; prepared animal            heading, except that of the product
                     fodder; except for:
    ex 2301          Whale meal; flours, meals and          Manufacture in which all the
                     pellets of fish or of crustaceans,     materials of Chapters 2 and 3 used
                     molluscs or other aquatic              are wholly obtained
                     invertebrates, unfit for human
                     consumption
    ex 2303          Residues from the manufacture of       Manufacture in which all the maize
                     starch from maize (excluding           used is wholly obtained
                     concentrated steeping liquors), of
                     a protein content, calculated on
                     the dry product, exceeding 40%
                     by weight
    ex 2306          Oil cake and other solid residues      Manufacture in which all the olives
                     resulting from the extraction of       used are wholly obtained
                     olive oil, containing more than
                     3% of olive oil
    2309             Preparations of a kind used in         Manufacture in which:
                     animal feeding
                                                            - all the cereals, sugar or molasses,
                                                              meat or milk used are originating,
                                                              and
                                                            - all the materials of Chapter 3 used
                                                              are wholly obtained
 ---pagebreak--- L 410/80          EN                                Official Journal of the European Union              30.12.2006
           (1)                        (2)                              (3)                       or (4)
    ex Chapter 24    Tobacco and manufactured               Manufacture in which all the
                     tobacco substitutes; except for:       materials of Chapter 24 used are
                                                            wholly obtained
    2402             Cigars, cheroots, cigarillos and       Manufacture in which at least 70%
                     cigarettes, of tobacco or of           by weight of the unmanufactured
                     tobacco substitutes                    tobacco or tobacco refuse of
                                                            heading 2401 used is originating
    ex 2403          Smoking tobacco                        Manufacture in which at least 70%
                                                            by weight of the unmanufactured
                                                            tobacco or tobacco refuse of
                                                            heading 2401 used is originating
    ex Chapter 25    Salt; sulphur; earths and stone;       Manufacture from materials of any
                     plastering materials, lime and         heading, except that of the product
                     cement; except for:
    ex 2504          Natural crystalline graphite, with     Enriching of the carbon content,
                     enriched carbon content, purified      purifying and grinding of crude
                     and ground                             crystalline graphite
    ex 2515          Marble, merely cut, by sawing or       Cutting, by sawing or otherwise, of
                     otherwise, into blocks or slabs of     marble (even if already sawn) of a
                     a rectangular (including square)       thickness exceeding 25 cm
                     shape, of a thickness not
                     exceeding 25 cm
    ex 2516          Granite, porphyry, basalt,             Cutting, by sawing or otherwise, of
                     sandstone and other monumental         stone (even if already sawn) of a
                     or building stone, merely cut, by      thickness exceeding 25 cm
                     sawing or otherwise, into blocks
                     or slabs of a rectangular
                     (including square) shape, of a
                     thickness not exceeding 25 cm
    ex 2518          Calcined dolomite                      Calcination of dolomite not
                                                            calcined
    ex 2519          Crushed natural magnesium              Manufacture from materials of any
                     carbonate (magnesite), in              heading, except that of the product.
                     hermetically-sealed containers,        However, natural magnesium
                     and magnesium oxide, whether or        carbonate (magnesite) may be used
                     not pure, other than fused
                     magnesia or dead-burned
                     (sintered) magnesia
    ex 2520          Plasters specially prepared for        Manufacture in which the value of
                     dentistry                              all the materials used does not
                                                            exceed 50% of the ex-works price
                                                            of the product
    ex 2524          Natural asbestos fibres                Manufacture from asbestos
                                                            concentrate
    ex 2525          Mica powder                            Grinding of mica or mica waste
 ---pagebreak--- 30.12.2006         EN                                 Official Journal of the European Union               L 410/81
            (1)                       (2)                               (3)                         or (4)
     ex 2530          Earth colours, calcined or              Calcination or grinding of earth
                      powdered                                colours
     Chapter 26       Ores, slag and ash                      Manufacture from materials of any
                                                              heading, except that of the product
     ex Chapter 27    Mineral fuels, mineral oils and         Manufacture from materials of any
                      products of their distillation;         heading, except that of the product
                      bituminous substances; mineral
                      waxes; except for:
     ex 2707          Oils in which the weight of the         Operations of refining and/or one or
                      aromatic constituents exceeds that      more specific process(es) (1)
                      of the non-aromatic constituents,
                      being oils similar to mineral oils      or
                      obtained by distillation of high
                      temperature coal tar, of which
                      more than 65% by volume distils         Other operations in which all the
                      at a temperature of up to 250°C         materials used are classified within
                      (including mixtures of petroleum        a heading other than that of the
                      spirit and benzole), for use as         product. However, materials of the
                      power or heating fuels                  same heading as the product may be
                                                              used, provided that their total value
                                                              does not exceed 50% of the
                                                              ex-works price of the product
     ex 2709          Crude oils obtained from                Destructive distillation of
                      bituminous minerals                     bituminous materials
     2710             Petroleum oils and oils obtained        Operations of refining and/or one or
                      from bituminous materials, other        more specific process(es) (2)
                      than crude; preparations not
                      elsewhere specified or included,        or
                      containing by weight 70% or
                      more of petroleum oils or of oils
                      obtained from bituminous                Other operations in which all the
                      materials, these oils being the         materials used are classified within
                      basic constituents of the               a heading other than that of the
                      preparations; waste oils                product. However, materials of the
                                                              same heading as the product may be
                                                              used, provided that their total value
                                                              does not exceed 50% of the
                                                              ex-works price of the product
    1
            For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    2
            For the special conditions relating to "specific processes", see Introductory Note 7.2.
 ---pagebreak--- L 410/82         EN                               Official Journal of the European Union               30.12.2006
         (1)                        (2)                             (3)                         or (4)
    2711            Petroleum gases and other             Operations of refining and/or one or
                    gaseous hydrocarbons                  more specific process(es) (1)
                                                          or
                                                          Other operations in which all the
                                                          materials used are classified within
                                                          a heading other than that of the
                                                          product. However, materials of the
                                                          same heading as the product may be
                                                          used, provided that their total value
                                                          does not exceed 50% of the
                                                          ex-works price of the product
    2712            Petroleum jelly; paraffin wax,        Operations of refining and/or one or
                    microcrystalline petroleum wax,       more specific process(es) (2)
                    slack wax, ozokerite, lignite wax,
                    peat wax, other mineral waxes,        or
                    and similar products obtained by
                    synthesis or by other processes,
                    whether or not coloured               Other operations in which all the
                                                          materials used are classified within
                                                          a heading other than that of the
                                                          product. However, materials of the
                                                          same heading as the product may be
                                                          used, provided that their total value
                                                          does not exceed 50% of the
                                                          ex-works price of the product
    2713            Petroleum coke, petroleum             Operations of refining and/or one or
                    bitumen and other residues of         more specific process(es) (3)
                    petroleum oils or of oils obtained
                    from bituminous materials             or
                                                          Other operations in which all the
                                                          materials used are classified within
                                                          a heading other than that of the
                                                          product. However, materials of the
                                                          same heading as the product may be
                                                          used, provided that their total value
                                                          does not exceed 50% of the
                                                          ex-works price of the product
   1
         For the special conditions relating to "specific processes", see Introductory Note 7.2.
   2
         For the special conditions relating to "specific processes", see Introductory Note 7.2.
   3
         For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
 ---pagebreak--- 30.12.2006         EN                               Official Journal of the European Union                                             L 410/83
            (1)                        (2)                             (3)                        or                         (4)
     2714             Bitumen and asphalt, natural;         Operations of refining and/or one or
                      bituminous or oil shale and tar       more specific process(es) (1)
                      sands; asphaltites and asphaltic
                      rocks                                 or
                                                            Other operations in which all the
                                                            materials used are classified within
                                                            a heading other than that of the
                                                            product. However, materials of the
                                                            same heading as the product may be
                                                            used, provided that their total value
                                                            does not exceed 50% of the
                                                            ex-works price of the product
     2715             Bituminous mixtures based on          Operations of refining and/or one or
                      natural asphalt, on natural           more specific process(es) (2)
                      bitumen, on petroleum bitumen,
                      on mineral tar or on mineral tar      or
                      pitch (for example, bituminous
                      mastics, cut-backs)
                                                            Other operations in which all the
                                                            materials used are classified within
                                                            a heading other than that of the
                                                            product. However, materials of the
                                                            same heading as the product may be
                                                            used, provided that their total value
                                                            does not exceed 50% of the
                                                            ex-works price of the product
     ex Chapter 28    Inorganic chemicals; organic or       Manufacture from materials of any        Manufacture in which the value of
                      inorganic compounds of precious       heading, except that of the product.     all the materials used does not
                      metals, of rare-earth metals, of      However, materials of the same           exceed 40% of the ex-works price
                      radioactive elements or of            heading as the product may be used,      of the product
                      isotopes; except for:                 provided that their total value does
                                                            not exceed 20% of the ex-works
                                                            price of the product
     ex 2805          "Mischmetall"                         Manufacture by electrolytic or
                                                            thermal treatment in which the
                                                            value of all the materials used does
                                                            not exceed 50% of the ex-works
                                                            price of the product
     ex 2811          Sulphur trioxide                      Manufacture from sulphur dioxide         Manufacture in which the value of
                                                                                                     all the materials used does not
                                                                                                     exceed 40% of the ex-works price
                                                                                                     of the product
    1
            For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
    2
            For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
 ---pagebreak--- L 410/84           EN                              Official Journal of the European Union                                             30.12.2006
           (1)                        (2)                             (3)                        or                         (4)
    ex 2833           Aluminium sulphate                   Manufacture in which the value of
                                                           all the materials used does not
                                                           exceed 50% of the ex-works price
                                                           of the product
    ex 2840           Sodium perborate                     Manufacture from disodium                Manufacture in which the value of
                                                           tetraborate pentahydrate                 all the materials used does not
                                                                                                    exceed 40% of the ex-works price
                                                                                                    of the product
    ex Chapter 29     Organic chemicals; except for:       Manufacture from materials of any        Manufacture in which the value of
                                                           heading, except that of the product.     all the materials used does not
                                                           However, materials of the same           exceed 40% of the ex-works price
                                                           heading as the product may be used,      of the product
                                                           provided that their total value does
                                                           not exceed 20% of the ex-works
                                                           price of the product
    ex 2901           Acyclic hydrocarbons for use as      Operations of refining and/or one or
                      power or heating fuels               more specific process(es) (1)
                                                           or
                                                           Other operations in which all the
                                                           materials used are classified within
                                                           a heading other than that of the
                                                           product. However, materials of the
                                                           same heading as the product may be
                                                           used, provided that their total value
                                                           does not exceed 50% of the
                                                           ex-works price of the product
    ex 2902           Cyclanes and cyclenes (other than    Operations of refining and/or one or
                      azulenes), benzene, toluene,         more specific process(es) (2)
                      xylenes, for use as power or
                      heating fuels                        or
                                                           Other operations in which all the
                                                           materials used are classified within
                                                           a heading other than that of the
                                                           product. However, materials of the
                                                           same heading as the product may be
                                                           used, provided that their total value
                                                           does not exceed 50% of the
                                                           ex-works price of the product
   1
           For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
   2
           For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
 ---pagebreak--- 30.12.2006        EN                                Official Journal of the European Union                                             L 410/85
           (1)                        (2)                              (3)                        or                         (4)
    ex 2905          Metal alcoholates of alcohols of       Manufacture from materials of any        Manufacture in which the value of
                     this heading and of ethanol            heading, including other materials       all the materials used does not
                                                            of heading 2905. However, metal          exceed 40% of the ex-works price
                                                            alcoholates of this heading may be       of the product
                                                            used, provided that their total value
                                                            does not exceed 20% of the
                                                            ex-works price of the product
    2915             Saturated acyclic monocarboxylic       Manufacture from materials of any        Manufacture in which the value of
                     acids and their anhydrides,            heading. However, the value of all       all the materials used does not
                     halides, peroxides and                 the materials of headings 2915           exceed 40% of the ex-works price
                     peroxyacids; their halogenated,        and 2916 used shall not exceed 20%       of the product
                     sulphonated, nitrated or nitrosated    of the ex-works price of the product
                     derivatives
    ex 2932          - Internal ethers and their            Manufacture from materials of any        Manufacture in which the value of
                       halogenated, sulphonated,            heading. However, the value of all       all the materials used does not
                       nitrated or nitrosated derivatives   the materials of heading 2909 used       exceed 40% of the ex-works price
                                                            shall not exceed 20% of the              of the product
                                                            ex-works price of the product
                     - Cyclic acetals and internal          Manufacture from materials of any        Manufacture in which the value of
                       hemiacetals and their                heading                                  all the materials used does not
                       halogenated, sulphonated,                                                     exceed 40% of the ex-works price
                       nitrated or nitrosated derivatives                                            of the product
    2933             Heterocyclic compounds with            Manufacture from materials of any        Manufacture in which the value of
                     nitrogen hetero-atom(s) only           heading. However, the value of all       all the materials used does not
                                                            the materials of headings 2932           exceed 40% of the ex-works price
                                                            and 2933 used shall not exceed 20%       of the product
                                                            of the ex-works price of the product
    2934             Nucleic acids and their salts,         Manufacture from materials of any        Manufacture in which the value of
                     whether or not chemically              heading. However, the value of all       all the materials used does not
                     defined; other heterocyclic            the materials of headings 2932,          exceed 40% of the ex-works price
                     compounds                              2933 and 2934 used shall not             of the product
                                                            exceed 20% of the ex-works price
                                                            of the product
    ex 2939          Concentrates of poppy straw            Manufacture in which the value of
                     containing not less than 50% by        all the materials used does not
                     weight of alkaloids                    exceed 50% of the ex-works price
                                                            of the product
    ex Chapter 30    Pharmaceutical products; except        Manufacture from materials of any
                     for:                                   heading, except that of the product.
                                                            However, materials of the same
                                                            heading as the product may be used,
                                                            provided that their total value does
                                                            not exceed 20% of the ex-works
                                                            price of the product
 ---pagebreak--- L 410/86     EN                               Official Journal of the European Union              30.12.2006
         (1)                     (2)                              (3)                      or (4)
    3002        Human blood; animal blood
                prepared for therapeutic,
                prophylactic or diagnostic uses;
                antisera and other blood fractions
                and modified immunological
                products, whether or not obtained
                by means of biotechnological
                processes; vaccines, toxins,
                cultures of micro-organisms
                (excluding yeasts) and similar
                products:
                - Products consisting of two or       Manufacture from materials of any
                  more constituents which have        heading, including other materials
                  been mixed together for             of heading 3002. However,
                  therapeutic or prophylactic uses    materials of the same description as
                  or unmixed products for these       the product may be used, provided
                  uses, put up in measured doses      that their total value does not
                  or in forms or packings for         exceed 20% of the ex-works price
                  retail sale                         of the product
                - Other
                -- Human blood                        Manufacture from materials of any
                                                      heading, including other materials
                                                      of heading 3002. However,
                                                      materials of the same description as
                                                      the product may be used, provided
                                                      that their total value does not
                                                      exceed 20% of the ex-works price
                                                      of the product
                -- Animal blood prepared for          Manufacture from materials of any
                    therapeutic or prophylactic       heading, including other materials
                    uses                              of heading 3002. However,
                                                      materials of the same description as
                                                      the product may be used, provided
                                                      that their total value does not
                                                      exceed 20% of the ex-works price
                                                      of the product
                -- Blood fractions other than         Manufacture from materials of any
                    antisera, haemoglobin, blood      heading, including other materials
                    globulins and serum globulins     of heading 3002. However,
                                                      materials of the same description as
                                                      the product may be used, provided
                                                      that their total value does not
                                                      exceed 20% of the ex-works price
                                                      of the product
                -- Haemoglobin, blood globulins       Manufacture from materials of any
                    and serum globulins               heading, including other materials
                                                      of heading 3002. However,
                                                      materials of the same description as
                                                      the product may be used, provided
                                                      that their total value does not
                                                      exceed 20% of the ex-works price
                                                      of the product
 ---pagebreak--- 30.12.2006        EN                              Official Journal of the European Union                                             L 410/87
           (1)                        (2)                             (3)                       or                         (4)
                     -- Other                             Manufacture from materials of any
                                                          heading, including other materials
                                                          of heading 3002. However,
                                                          materials of the same description as
                                                          the product may be used, provided
                                                          that their total value does not
                                                          exceed 20% of the ex-works price
                                                          of the product
    3003 and 3004    Medicaments (excluding goods of
                     heading 3002, 3005 or 3006):
                     - Obtained from amikacin of          Manufacture from materials of any
                       heading 2941                       heading, except that of the product.
                                                          However, materials of
                                                          headings 3003 and 3004 may be
                                                          used, provided that their total value
                                                          does not exceed 20% of the
                                                          ex-works price of the product
                     - Other                              Manufacture:
                                                          - from materials of any heading,
                                                            except that of the product.
                                                            However, materials of
                                                            headings 3003 and 3004 may be
                                                            used, provided that their total
                                                            value does not exceed 20% of the
                                                            ex-works price of the product, and
                                                          - in which the value of all the
                                                            materials used does not exceed
                                                            50% of the ex-works price of the
                                                            product
    ex 3006          Waste pharmaceuticals specified      The origin of the product in its
                     in note 4(k) to this Chapter         original classification shall be
                                                          retained
    ex Chapter 31    Fertilizers; except for:             Manufacture from materials of any        Manufacture in which the value of
                                                          heading, except that of the product.     all the materials used does not
                                                          However, materials of the same           exceed 40% of the ex-works price
                                                          heading as the product may be used,      of the product
                                                          provided that their total value does
                                                          not exceed 20% of the ex-works
                                                          price of the product
 ---pagebreak--- L 410/88           EN                                Official Journal of the European Union                                            30.12.2006
           (1)                         (2)                              (3)                       or                         (4)
    ex 3105           Mineral or chemical fertilizers        Manufacture:                            Manufacture in which the value of
                      containing two or three of the                                                 all the materials used does not
                      fertilizing elements nitrogen,         - from materials of any heading,        exceed 40% of the ex-works price
                      phosphorous and potassium; other         except that of the product.           of the product
                      fertilizers; goods of this chapter,      However, materials of the same
                      in tablets or similar forms or in        heading as the product may be
                      packages of a gross weight not           used, provided that their total
                      exceeding 10 kg, except for:             value does not exceed 20% of the
                                                               ex-works price of the product, and
                      - sodium nitrate
                                                             - in which the value of all the
                      - calcium cyanamide                      materials used does not exceed
                                                               50% of the ex-works price of the
                      - potassium sulphate                     product
                      - magnesium potassium sulphate
    ex Chapter 32     Tanning or dyeing extracts;            Manufacture from materials of any       Manufacture in which the value of
                      tannins and their derivatives;         heading, except that of the product.    all the materials used does not
                      dyes, pigments and other               However, materials of the same          exceed 40% of the ex-works price
                      colouring matter; paints and           heading as the product may be used,     of the product
                      varnishes; putty and other             provided that their total value does
                      mastics; inks; except for:             not exceed 20% of the ex-works
                                                             price of the product
    ex 3201           Tannins and their salts, ethers,       Manufacture from tanning extracts       Manufacture in which the value of
                      esters and other derivatives           of vegetable origin                     all the materials used does not
                                                                                                     exceed 40% of the ex-works price
                                                                                                     of the product
    3205              Colour lakes; preparations as          Manufacture from materials of any       Manufacture in which the value of
                      specified in note 3 to this chapter    heading, except headings 3203,          all the materials used does not
                      based on colour lakes (1)              3204 and 3205. However, materials       exceed 40% of the ex-works price
                                                             of heading 3205 may be used,            of the product
                                                             provided that their total value does
                                                             not exceed 20% of the ex-works
                                                             price of the product
    ex Chapter 33     Essential oils and resinoids;          Manufacture from materials of any       Manufacture in which the value of
                      perfumery, cosmetic or toilet          heading, except that of the product.    all the materials used does not
                      preparations; except for:              However, materials of the same          exceed 40% of the ex-works price
                                                             heading as the product may be used,     of the product
                                                             provided that their total value does
                                                             not exceed 20% of the ex-works
                                                             price of the product
   1
           Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any
           material or used as ingredients in the manufacture of colouring preparations, provided that
           they are not classified in another heading in Chapter 32.
 ---pagebreak--- 30.12.2006         EN                                  Official Journal of the European Union                                              L 410/89
            (1)                        (2)                                (3)                         or                         (4)
     3301             Essential oils (terpeneless or not),     Manufacture from materials of any         Manufacture in which the value of
                      including concretes and                  heading, including materials of a         all the materials used does not
                      absolutes; resinoids; extracted          different "group" (1) in this heading.    exceed 40% of the ex-works price
                      oleoresins; concentrates of              However, materials of the same            of the product
                      essential oils in fats, in fixed oils,   group as the product may be used,
                      in waxes or the like, obtained by        provided that their total value does
                      enfleurage or maceration;                not exceed 20% of the ex-works
                      terpenic by-products of the              price of the product
                      deterpenation of essential oils;
                      aqueous distillates and aqueous
                      solutions of essential oils
     ex Chapter 34    Soap, organic surface-active             Manufacture from materials of any         Manufacture in which the value of
                      agents, washing preparations,            heading, except that of the product.      all the materials used does not
                      lubricating preparations, artificial     However, materials of the same            exceed 40% of the ex-works price
                      waxes, prepared waxes, polishing         heading as the product may be used,       of the product
                      or scouring preparations, candles        provided that their total value does
                      and similar articles, modelling          not exceed 20% of the ex-works
                      pastes, "dental waxes" and dental        price of the product
                      preparations with a basis of
                      plaster; except for:
     ex 3403          Lubricating preparations                 Operations of refining and/or one or
                      containing less than 70% by              more specific process(es) (2)
                      weight of petroleum oils or oils
                      obtained from bituminous                 or
                      minerals
                                                               Other operations in which all the
                                                               materials used are classified within
                                                               a heading other than that of the
                                                               product. However, materials of the
                                                               same heading as the product may be
                                                               used, provided that their total value
                                                               does not exceed 50% of the
                                                               ex-works price of the product
     3404             Artificial waxes and prepared
                      waxes:
                      - With a basis of paraffin,              Manufacture from materials of any
                        petroleum waxes, waxes                 heading, except that of the product.
                        obtained from bituminous               However, materials of the same
                        minerals, slack wax or scale           heading as the product may be used,
                        wax                                    provided that their total value does
                                                               not exceed 50% of the ex-works
                                                               price of the product
    1
            A "group" is regarded as any part of the heading separated from the rest by a semicolon.
    2
            For the special conditions relating to "specific processes", see Introductory Notes 7.1 and 7.3.
 ---pagebreak--- L 410/90          EN                               Official Journal of the European Union                                             30.12.2006
           (1)                       (2)                              (3)                        or                         (4)
                     - Other                               Manufacture from materials of any        Manufacture in which the value of
                                                           heading, except:                         all the materials used does not
                                                                                                    exceed 40% of the ex-works price
                                                           - hydrogenated oils having the           of the product
                                                             character of waxes of
                                                             heading 1516,
                                                           - fatty acids not chemically defined
                                                             or industrial fatty alcohols having
                                                             the character of waxes of
                                                             heading 3823, and
                                                           - materials of heading 3404
                                                           However, these materials may be
                                                           used, provided that their total value
                                                           does not exceed 20% of the
                                                           ex-works price of the product
    ex Chapter 35    Albuminoidal substances;              Manufacture from materials of any        Manufacture in which the value of
                     modified starches; glues;             heading, except that of the product.     all the materials used does not
                     enzymes; except for:                  However, materials of the same           exceed 40% of the ex-works price
                                                           heading as the product may be used,      of the product
                                                           provided that their total value does
                                                           not exceed 20% of the ex-works
                                                           price of the product
    3505             Dextrins and other modified
                     starches (for example,
                     pregelatinised or esterified
                     starches); glues based on starches,
                     or on dextrins or other modified
                     starches:
                     - Starch ethers and esters            Manufacture from materials of any        Manufacture in which the value of
                                                           heading, including other materials       all the materials used does not
                                                           of heading 3505                          exceed 40% of the ex-works price
                                                                                                    of the product
                     - Other                               Manufacture from materials of any        Manufacture in which the value of
                                                           heading, except those of                 all the materials used does not
                                                           heading 1108                             exceed 40% of the ex-works price
                                                                                                    of the product
    ex 3507          Prepared enzymes not elsewhere        Manufacture in which the value of
                     specified or included                 all the materials used does not
                                                           exceed 50% of the ex-works price
                                                           of the product
 ---pagebreak--- 30.12.2006        EN                                  Official Journal of the European Union                                             L 410/91
           (1)                         (2)                                (3)                       or                         (4)
    Chapter 36       Explosives; pyrotechnic products;        Manufacture from materials of any        Manufacture in which the value of
                     matches; pyrophoric alloys;              heading, except that of the product.     all the materials used does not
                     certain combustible preparations         However, materials of the same           exceed 40% of the ex-works price
                                                              heading as the product may be used,      of the product
                                                              provided that their total value does
                                                              not exceed 20% of the ex-works
                                                              price of the product
    ex Chapter 37    Photographic or cinematographic          Manufacture from materials of any        Manufacture in which the value of
                     goods; except for:                       heading, except that of the product.     all the materials used does not
                                                              However, materials of the same           exceed 40% of the ex-works price
                                                              heading as the product may be used,      of the product
                                                              provided that their total value does
                                                              not exceed 20% of the ex-works
                                                              price of the product
    3701             Photographic plates and film in
                     the flat, sensitised, unexposed, of
                     any material other than paper,
                     paperboard or textiles; instant
                     print film in the flat, sensitised,
                     unexposed, whether or not in
                     packs:
                     - Instant print film for colour          Manufacture from materials of any        Manufacture in which the value of
                       photography, in packs                  heading, except those of                 all the materials used does not
                                                              headings 3701 and 3702. However,         exceed 40% of the ex-works price
                                                              materials of heading 3702 may be         of the product
                                                              used, provided that their total value
                                                              does not exceed 30% of the
                                                              ex-works price of the product
                     - Other                                  Manufacture from materials of any        Manufacture in which the value of
                                                              heading, except those of                 all the materials used does not
                                                              headings 3701 and 3702. However,         exceed 40% of the ex-works price
                                                              materials of headings 3701               of the product
                                                              and 3702 may be used, provided
                                                              that their total value does not
                                                              exceed 20% of the ex-works price
                                                              of the product
    3702             Photographic film in rolls,              Manufacture from materials of any        Manufacture in which the value of
                     sensitised, unexposed, of any            heading, except those of                 all the materials used does not
                     material other than paper,               headings 3701 and 3702                   exceed 40% of the ex-works price
                     paperboard or textiles; instant                                                   of the product
                     print film in rolls, sensitised,
                     unexposed
    3704             Photographic plates, film paper,         Manufacture from materials of any        Manufacture in which the value of
                     paperboard and textiles, exposed         heading, except those of                 all the materials used does not
                     but not developed                        headings 3701 to 3704                    exceed 40% of the ex-works price
                                                                                                       of the product
 ---pagebreak--- L 410/92          EN                                 Official Journal of the European Union                                            30.12.2006
           (1)                        (2)                               (3)                       or                         (4)
    ex Chapter 38    Miscellaneous chemical products;        Manufacture from materials of any       Manufacture in which the value of
                     except for:                             heading, except that of the product.    all the materials used does not
                                                             However, materials of the same          exceed 40% of the ex-works price
                                                             heading as the product may be used,     of the product
                                                             provided that their total value does
                                                             not exceed 20% of the ex-works
                                                             price of the product
    ex 3801          - Colloidal graphite in suspension      Manufacture in which the value of
                       in oil and semi-colloidal             all the materials used does not
                       graphite; carbonaceous pastes         exceed 50% of the ex-works price
                       for electrodes                        of the product
                     - Graphite in paste form, being a       Manufacture in which the value of       Manufacture in which the value of
                       mixture of more than 30% by           all the materials of heading 3403       all the materials used does not
                       weight of graphite with mineral       used does not exceed 20% of the         exceed 40% of the ex-works price
                       oils                                  ex-works price of the product           of the product
    ex 3803          Refined tall oil                        Refining of crude tall oil              Manufacture in which the value of
                                                                                                     all the materials used does not
                                                                                                     exceed 40% of the ex-works price
                                                                                                     of the product
    ex 3805          Spirits of sulphate turpentine,         Purification by distillation or         Manufacture in which the value of
                     purified                                refining of raw spirits of sulphate     all the materials used does not
                                                             turpentine                              exceed 40% of the ex-works price
                                                                                                     of the product
    ex 3806          Ester gums                              Manufacture from resin acids            Manufacture in which the value of
                                                                                                     all the materials used does not
                                                                                                     exceed 40% of the ex-works price
                                                                                                     of the product
    ex 3807          Wood pitch (wood tar pitch)             Distillation of wood tar                Manufacture in which the value of
                                                                                                     all the materials used does not
                                                                                                     exceed 40% of the ex-works price
                                                                                                     of the product
    3808             Insecticides, rodenticides,             Manufacture in which the value of
                     fungicides, herbicides, anti-           all the materials used does not
                     sprouting products and plant-           exceed 50% of the ex-works price
                     growth regulators, disinfectants        of the products
                     and similar products, put up in
                     forms or packings for retail sale
                     or as preparations or articles (for
                     example, sulphur-treated bands,
                     wicks and candles, and
                     fly-papers)
    3809             Finishing agents, dye carriers to       Manufacture in which the value of
                     accelerate the dyeing or fixing of      all the materials used does not
                     dyestuffs and other products and        exceed 50% of the ex-works price
                     preparations (for example,              of the products
                     dressings and mordants), of a
                     kind used in the textile, paper,
                     leather or like industries, not
                     elsewhere specified or included
 ---pagebreak--- 30.12.2006    EN                                Official Journal of the European Union           L 410/93
          (1)                     (2)                             (3)                     or (4)
    3810         Pickling preparations for metal        Manufacture in which the value of
                 surfaces; fluxes and other             all the materials used does not
                 auxiliary preparations for             exceed 50% of the ex-works price
                 soldering, brazing or welding;         of the products
                 soldering, brazing or welding
                 powders and pastes consisting of
                 metal and other materials;
                 preparations of a kind used as
                 cores or coatings for welding
                 electrodes or rods
    3811         Anti-knock preparations,
                 oxidation inhibitors, gum
                 inhibitors, viscosity improvers,
                 anti-corrosive preparations and
                 other prepared additives, for
                 mineral oils (including gasoline)
                 or for other liquids used for the
                 same purposes as mineral oils:
                 - Prepared additives for               Manufacture in which the value of
                   lubricating oil, containing          all the materials of heading 3811
                   petroleum oils or oils obtained      used does not exceed 50% of the
                   from bituminous minerals             ex-works price of the product
                 - Other                                Manufacture in which the value of
                                                        all the materials used does not
                                                        exceed 50% of the ex-works price
                                                        of the product
    3812         Prepared rubber accelerators;          Manufacture in which the value of
                 compound plasticisers for rubber       all the materials used does not
                 or plastics, not elsewhere             exceed 50% of the ex-works price
                 specified or included; anti-           of the product
                 oxidizing preparations and other
                 compound stabilizers for rubber
                 or plastics
    3813         Preparations and charges for           Manufacture in which the value of
                 fire-extinguishers; charged            all the materials used does not
                 fire-extinguishing grenades            exceed 50% of the ex-works price
                                                        of the product
    3814         Organic composite solvents and         Manufacture in which the value of
                 thinners, not elsewhere specified      all the materials used does not
                 or included; prepared paint or         exceed 50% of the ex-works price
                 varnish removers                       of the product
    3818         Chemical elements doped for use        Manufacture in which the value of
                 in electronics, in the form of         all the materials used does not
                 discs, wafers or similar forms;        exceed 50% of the ex-works price
                 chemical compounds doped for           of the product
                 use in electronics
 ---pagebreak--- L 410/94     EN                                Official Journal of the European Union                                            30.12.2006
         (1)                     (2)                              (3)                       or                         (4)
    3819        Hydraulic brake fluids and other       Manufacture in which the value of
                prepared liquids for hydraulic         all the materials used does not
                transmission, not containing or        exceed 50% of the ex-works price
                containing less than 70% by            of the product
                weight of petroleum oils or oils
                obtained from bituminous
                minerals
    3820        Anti-freezing preparations and         Manufacture in which the value of
                prepared de-icing fluids               all the materials used does not
                                                       exceed 50% of the ex-works price
                                                       of the product
    3822        Diagnostic or laboratory reagents      Manufacture in which the value of
                on a backing, prepared diagnostic      all the materials used does not
                or laboratory reagents whether or      exceed 50% of the ex-works price
                not on a backing, other than those     of the product
                of heading 3002 or 3006; certified
                reference materials
    3823        Industrial monocarboxylic fatty
                acids; acid oils from refining;
                industrial fatty alcohols:
                - Industrial monocarboxylic fatty      Manufacture from materials of any
                  acids, acid oils from refining       heading, except that of the product
                - Industrial fatty alcohols            Manufacture from materials of any
                                                       heading, including other materials
                                                       of heading 3823
    3824        Prepared binders for foundry
                moulds or cores; chemical
                products and preparations of the
                chemical or allied industries
                (including those consisting of
                mixtures of natural products), not
                elsewhere specified or included:
                - The following of this heading:       Manufacture from materials of any       Manufacture in which the value of
                                                       heading, except that of the product.    all the materials used does not
                -- Prepared binders for foundry        However, materials of the same          exceed 40% of the ex-works price
                    moulds or cores based on           heading as the product may be used,     of the product
                    natural resinous products          provided that their total value does
                                                       not exceed 20% of the ex-works
                                                       price of the product
                -- Naphthenic acids, their
                    water-insoluble salts and their
                    esters
                -- Sorbitol other than that of
                    heading 2905
 ---pagebreak--- 30.12.2006       EN                                Official Journal of the European Union           L 410/95
           (1)                       (2)                             (3)                     or (4)
                    -- Petroleum sulphonates,
                        excluding petroleum
                        sulphonates of alkali metals,
                        of ammonium or of
                        ethanolamines; thiophenated
                        sulphonic acids of oils
                        obtained from bituminous
                        minerals, and their salts
                    -- Ion exchangers
                    -- Getters for vacuum tubes
                    -- Alkaline iron oxide for the
                        purification of gas
                    -- Ammoniacal gas liquors and
                        spent oxide produced in coal
                        gas purification
                    -- Sulphonaphthenic acids, their
                        water-insoluble salts and their
                        esters
                    -- Fusel oil and Dippel's oil
                    -- Mixtures of salts having
                        different anions
                    -- Copying pastes with a basis of
                        gelatin, whether or not on a
                        paper or textile backing
                    - Other                                Manufacture in which the value of
                                                           all the materials used does not
                                                           exceed 50% of the ex-works price
                                                           of the product
    3901 to 3915    Plastics in primary forms, waste,
                    parings and scrap, of plastic;
                    except for headings ex 3907
                    and 3912 for which the rules are
                    set out below:
 ---pagebreak--- L 410/96            EN                               Official Journal of the European Union                                             30.12.2006
            (1)                        (2)                               (3)                       or                         (4)
                       - Addition homopolymerisation         Manufacture in which:                    Manufacture in which the value of
                         products in which a single                                                   all the materials used does not
                         monomer contributes more than       - the value of all the materials used    exceed 25% of the ex-works price
                         99% by weight to the total            does not exceed 50% of the             of the product
                         polymer content                       ex-works price of the product, and
                                                             - within the above limit, the value
                                                               of all the materials of Chapter 39
                                                               used does not exceed 20% of the
                                                               ex-works price of the product (1)
                       - Other                               Manufacture in which the value of        Manufacture in which the value of
                                                             all the materials of Chapter 39 used     all the materials used does not
                                                             does not exceed 20% of the               exceed 25% of the ex-works price
                                                             ex-works price of the product (2)        of the product
    ex 3907            - Copolymer, made from                Manufacture from materials of any
                         polycarbonate and acrylonitrile-    heading, except that of the product.
                         butadiene-styrene copolymer         However, materials of the same
                         (ABS)                               heading as the product may be used,
                                                             provided that their total value does
                                                             not exceed 50% of the ex-works
                                                             price of the product (3)
                       - Polyester                           Manufacture in which the value of
                                                             all the materials of Chapter 39 used
                                                             does not exceed 20% of the
                                                             ex-works price of the product
                                                             and/or manufacture from
                                                             polycarbonate of tetrabromo-
                                                             (bisphenol A)
    3912               Cellulose and its chemical            Manufacture in which the value of
                       derivatives, not elsewhere            all the materials of the same
                       specified or included, in primary     heading as the product used does
                       forms                                 not exceed 20% of the ex-works
                                                             price of the product
    3916 to 3921       Semi-manufactures and articles of
                       plastics; except for headings
                       ex 3916, ex 3917, ex 3920 and
                       ex 3921, for which the rules are
                       set out below:
   1
            In the case of the products composed of materials classified within both headings 3901 to
            3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction
            only applies to that group of materials which predominates by weight in the product.
   2
            In the case of the products composed of materials classified within both headings 3901 to
            3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction
            only applies to that group of materials which predominates by weight in the product.
   3
            In the case of the products composed of materials classified within both headings 3901 to
            3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction
            only applies to that group of materials which predominates by weight in the product.
 ---pagebreak--- 30.12.2006          EN                              Official Journal of the European Union                                             L 410/97
            (1)                        (2)                              (3)                       or                         (4)
                       - Flat products, further worked      Manufacture in which the value of        Manufacture in which the value of
                         than only surface-worked or cut    all the materials of Chapter 39 used     all the materials used does not
                         into forms other than              does not exceed 50% of the               exceed 25% of the ex-works price
                         rectangular (including square);    ex-works price of the product            of the product
                         other products, further worked
                         than only surface-worked
                       - Other:
                       -- Addition homopolymerisation       Manufacture in which:                    Manufacture in which the value of
                           products in which a single                                                all the materials used does not
                           monomer contributes more         - the value of all the materials used    exceed 25% of the ex-works price
                           than 99% by weight to the          does not exceed 50% of the             of the product
                           total polymer content              ex-works price of the product, and
                                                            - within the above limit, the value
                                                              of all the materials of Chapter 39
                                                              used does not exceed 20% of the
                                                              ex-works price of the product (1)
                       -- Other                             Manufacture in which the value of        Manufacture in which the value of
                                                            all the materials of Chapter 39 used     all the materials used does not
                                                            does not exceed 20% of the               exceed 25% of the ex-works price
                                                            ex-works price of the product (2)        of the product
     ex 3916 and       Profile shapes and tubes             Manufacture in which:                    Manufacture in which the value of
     ex 3917                                                                                         all the materials used does not
                                                            - the value of all the materials used    exceed 25% of the ex-works price
                                                              does not exceed 50% of the             of the product
                                                              ex-works price of the product, and
                                                            - within the above limit, the value
                                                              of all the materials of the same
                                                              heading as the product used does
                                                              not exceed 20% of the ex-works
                                                              price of the product
     ex 3920           - Ionomer sheet or film              Manufacture from a thermoplastic         Manufacture in which the value of
                                                            partial salt which is a copolymer of     all the materials used does not
                                                            ethylene and metacrylic acid partly      exceed 25% of the ex-works price
                                                            neutralised with metal ions, mainly      of the product
                                                            zinc and sodium
    1
            In the case of the products composed of materials classified within both headings 3901 to
            3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction
            only applies to that group of materials which predominates by weight in the product.
    2
            In the case of the products composed of materials classified within both headings 3901 to
            3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction
            only applies to that group of materials which predominates by weight in the product.
 ---pagebreak--- L 410/98            EN                                 Official Journal of the European Union                                            30.12.2006
            (1)                         (2)                               (3)                       or                         (4)
                       - Sheets of regenerated cellulose,      Manufacture in which the value of
                         polyamides or polyethylene            all the materials of the same
                                                               heading as the product used does
                                                               not exceed 20% of the ex-works
                                                               price of the product
    ex 3921            Foils of plastic, metallised            Manufacture from highly-                Manufacture in which the value of
                                                               transparent polyester-foils with a      all the materials used does not
                                                               thickness of less than 23 micron (1)    exceed 25% of the ex-works price
                                                                                                       of the product
    3922 to 3926       Articles of plastics                    Manufacture in which the value of
                                                               all the materials used does not
                                                               exceed 50% of the ex-works price
                                                               of the product
    ex Chapter 40      Rubber and articles thereof;            Manufacture from materials of any
                       except for:                             heading, except that of the product
    ex 4001            Laminated slabs of crepe rubber         Lamination of sheets of natural
                       for shoes                               rubber
    4005               Compounded rubber,                      Manufacture in which the value of
                       unvulcanised, in primary forms or       all the materials used, except
                       in plates, sheets or strip              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, tyre treads and tyre flaps, of
                       rubber:
                       - Retreaded pneumatic, solid or         Retreading of used tyres
                         cushion tyres, of rubber
                       - Other                                 Manufacture from materials of any
                                                               heading, except those of
                                                               headings 4011 and 4012
    ex 4017            Articles of hard rubber                 Manufacture from hard rubber
    ex Chapter 41      Raw hides and skins (other than         Manufacture from materials of any
                       furskins) and leather; except for:      heading, except that of the product
    ex 4102            Raw skins of sheep or lambs,            Removal of wool from sheep or
                       without wool on                         lamb skins, with wool on
   1
            The following foils shall be considered as highly transparent: foils, the optical dimming of
            which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is
            less than 2%.
 ---pagebreak--- 30.12.2006         EN                                Official Journal of the European Union               L 410/99
            (1)                         (2)                            (3)                         or (4)
    4104 to 4106      Tanned or crust hides and skins,       Retanning of tanned leather
                      without wool or hair on, whether
                      or not split, but not further          Or
                      prepared
                                                             Manufacture from materials of any
                                                             heading, except that of the product
    4107, 4112 and    Leather further prepared after         Manufacture from materials of any
    4113              tanning or crusting, including         heading, except headings 4104 to
                      parchment-dressed leather,             4113
                      without wool or hair on, whether
                      or not split, other than leather of
                      heading 4114
    ex 4114           Patent leather and patent              Manufacture from materials of
                      laminated leather; metallised          headings 4104 to 4106, 4107, 4112
                      leather                                or 4113, provided that their total
                                                             value does not exceed 50% of the
                                                             ex-works price of the product
    Chapter 42        Articles of leather; saddlery and      Manufacture from materials of any
                      harness; travel goods, handbags        heading, except that of the product
                      and similar containers; articles of
                      animal gut (other than silk worm
                      gut)
    ex Chapter 43     Furskins and artificial fur;           Manufacture from materials of any
                      manufactures thereof; except for:      heading, except that of the product
    ex 4302           Tanned or dressed furskins,
                      assembled:
                      - Plates, crosses and similar          Bleaching or dyeing, in addition to
                        forms                                cutting and assembly of
                                                             non-assembled tanned or dressed
                                                             furskins
                      - Other                                Manufacture from non-assembled,
                                                             tanned or dressed furskins
    4303              Articles of apparel, clothing          Manufacture from non-assembled
                      accessories and other articles of      tanned or dressed furskins of
                      furskin                                heading 4302
    ex Chapter 44     Wood and articles of wood; wood        Manufacture from materials of any
                      charcoal; except for:                  heading, except that of the product
    ex 4403           Wood roughly squared                   Manufacture from wood in the
                                                             rough, whether or not stripped of its
                                                             bark or merely roughed down
 ---pagebreak--- L 410/100         EN                                Official Journal of the European Union              30.12.2006
           (1)                        (2)                             (3)                        or (4)
    ex 4407          Wood sawn or chipped                   Planing, sanding or end-jointing
                     lengthwise, sliced or peeled, of a
                     thickness exceeding 6 mm,
                     planed, sanded or end-jointed
    ex 4408          Sheets for veneering (including        Splicing, planing, sanding or
                     those obtained by slicing              end-jointing
                     laminated wood) and for
                     plywood, of a thickness not
                     exceeding 6 mm, spliced, and
                     other wood sawn lengthwise,
                     sliced or peeled of a thickness not
                     exceeding 6 mm, planed, sanded
                     or end-jointed
    ex 4409          Wood continuously shaped along
                     any of its edges, ends or faces,
                     whether or not planed, sanded or
                     end-jointed:
                     - Sanded or end-jointed                Sanding or end-jointing
                     - Beadings and mouldings               Beading or moulding
    ex 4410 to       Beadings and mouldings,                Beading or moulding
    ex 4413          including moulded skirting and
                     other moulded boards
    ex 4415          Packing cases, boxes, crates,          Manufacture from boards not cut to
                     drums and similar packings, of         size
                     wood
    ex 4416          Casks, barrels, vats, tubs and         Manufacture from riven staves, not
                     other coopers' products and parts      further worked than sawn on the
                     thereof, of wood                       two principal surfaces
    ex 4418          - Builders' joinery and carpentry      Manufacture from materials of any
                       of wood                              heading, except that of the product.
                                                            However, cellular wood panels,
                                                            shingles and shakes may be used
                     - Beadings and mouldings               Beading or moulding
    ex 4421          Match splints; wooden pegs or          Manufacture from wood of any
                     pins for footwear                      heading, except drawn wood of
                                                            heading 4409
    ex Chapter 45    Cork and articles of cork; except      Manufacture from materials of any
                     for:                                   heading, except that of the product
    4503             Articles of natural cork               Manufacture from cork of
                                                            heading 4501
    Chapter 46       Manufactures of straw, of esparto      Manufacture from materials of any
                     or of other plaiting materials;        heading, except that of the product
                     basketware and wickerwork
 ---pagebreak--- 30.12.2006        EN                                 Official Journal of the European Union             L 410/101
           (1)                        (2)                              (3)                       or (4)
    Chapter 47       Pulp of wood or of other fibrous        Manufacture from materials of any
                     cellulosic material; recovered          heading, except that of the product
                     (waste and scrap) paper or
                     paperboard
    ex Chapter 48    Paper and paperboard; articles of       Manufacture from materials of any
                     paper pulp, of paper or of              heading, except that of the product
                     paperboard; except for:
    ex 4811          Paper and paperboard, ruled,            Manufacture from paper-making
                     lined or squared only                   materials of Chapter 47
    4816             Carbon paper, self-copy paper           Manufacture from paper-making
                     and other copying or transfer           materials of Chapter 47
                     papers (other than those of
                     heading 4809), duplicator stencils
                     and offset plates, of paper,
                     whether or not put up in boxes
    4817             Envelopes, letter cards, plain          Manufacture:
                     postcards and correspondence
                     cards, of paper or paperboard;          - from materials of any heading,
                     boxes, pouches, wallets and               except that of the product, and
                     writing compendiums, of paper or
                     paperboard, containing an
                     assortment of paper stationery          - in which the value of all the
                                                               materials used does not exceed
                                                               50% of the ex-works price of the
                                                               product
    ex 4818          Toilet paper                            Manufacture from paper-making
                                                             materials of Chapter 47
    ex 4819          Cartons, boxes, cases, bags and         Manufacture:
                     other packing containers, of
                     paper, paperboard, cellulose            - from materials of any heading,
                     wadding or webs of cellulose              except that of the product, and
                     fibres
                                                             - in which the value of all the
                                                               materials used does not exceed
                                                               50% of the ex-works price of the
                                                               product
    ex 4820          Letter pads                             Manufacture in which the value of
                                                             all the materials used does not
                                                             exceed 50% of the ex-works price
                                                             of the product
    ex 4823          Other paper, paperboard,                Manufacture from paper-making
                     cellulose wadding and webs of           materials of Chapter 47
                     cellulose fibres, cut to size or
                     shape
    ex Chapter 49    Printed books, newspapers,              Manufacture from materials of any
                     pictures and other products of the      heading, except that of the product
                     printing industry; manuscripts,
                     typescripts and plans; except for:
 ---pagebreak--- L 410/102           EN                                Official Journal of the European Union               30.12.2006
           (1)                          (2)                              (3)                        or (4)
    4909               Printed or illustrated postcards;      Manufacture from materials of any
                       printed cards bearing personal         heading, except those of
                       greetings, messages or                 headings 4909 and 4911
                       announcements, whether or not
                       illustrated, with or without
                       envelopes or trimmings
    4910               Calendars of any kind, printed,
                       including calendar blocks:
                       - Calendars of the "perpetual"         Manufacture:
                          type or with replaceable blocks
                          mounted on bases other than         - from materials of any heading,
                          paper or paperboard                   except that of the product, and
                                                              - in which the value of all the
                                                                materials used does not exceed
                                                                50% of the ex-works price of the
                                                                product
                       - Other                                Manufacture from materials of any
                                                              heading, except those of
                                                              headings 4909 and 4911
    ex Chapter 50      Silk; except for:                      Manufacture from materials of any
                                                              heading, except that of the product
    ex 5003            Silk waste (including cocoons          Carding or combing of silk waste
                       unsuitable for reeling, yarn waste
                       and garnetted stock), carded or
                       combed
    5004 to ex 5006    Silk yarn and yarn spun from silk      Manufacture from (1):
                       waste
                                                              - raw silk or silk waste, carded or
                                                                combed or otherwise prepared for
                                                                spinning,
                                                              - other natural fibres, not carded or
                                                                combed or otherwise prepared for
                                                                spinning,
                                                              - chemical materials or textile pulp,
                                                                or
                                                              - paper-making materials
   1
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
 ---pagebreak--- 30.12.2006         EN                               Official Journal of the European Union               L 410/103
            (1)                       (2)                              (3)                        or (4)
     5007             Woven fabrics of silk or of silk
                      waste:
                      - Incorporating rubber thread         Manufacture from single yarn (1)
                      - Other                               Manufacture from (2):
                                                            - coir yarn,
                                                            - natural fibres,
                                                            - man-made staple fibres, not
                                                              carded or combed or otherwise
                                                              prepared for spinning,
                                                            - chemical materials or textile pulp,
                                                              or
                                                            - paper
                                                            or
                                                            Printing accompanied by at least
                                                            two preparatory or finishing
                                                            operations (such as scouring,
                                                            bleaching, mercerising, heat setting,
                                                            raising, calendering, shrink
                                                            resistance processing, permanent
                                                            finishing, decatising, impregnating,
                                                            mending and burling), provided that
                                                            the value of the unprinted fabric
                                                            used does not exceed 47,5% of the
                                                            ex-works price of the product
     ex Chapter 51    Wool, fine or coarse animal hair;     Manufacture from materials of any
                      horsehair yarn and woven fabric;      heading, except that of the product
                      except for:
    1
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
    2
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
 ---pagebreak--- L 410/104          EN                              Official Journal of the European Union               30.12.2006
            (1)                       (2)                             (3)                        or (4)
    5106 to 5110      Yarn of wool, of fine or coarse      Manufacture from (1):
                      animal hair or of horsehair
                                                           - raw silk or silk waste, carded or
                                                             combed or otherwise prepared for
                                                             spinning,
                                                           - natural fibres, not carded or
                                                             combed or otherwise prepared for
                                                             spinning,
                                                           - chemical materials or textile pulp,
                                                             or
                                                           - paper-making materials
    5111 to 5113      Woven fabrics of wool, of fine or
                      coarse animal hair or of
                      horsehair:
                      - Incorporating rubber thread        Manufacture from single yarn (2)
                      - Other                              Manufacture from (3):
                                                           - coir yarn,
                                                           - natural fibres,
                                                           - man-made staple fibres, not
                                                             carded or combed or otherwise
                                                             prepared for spinning,
                                                           - chemical materials or textile pulp,
                                                             or
                                                           - paper
                                                           or
   1
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
   2
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
   3
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
 ---pagebreak--- 30.12.2006          EN                              Official Journal of the European Union               L 410/105
             (1)                      (2)                              (3)                        or (4)
                                                            Printing accompanied by at least
                                                            two preparatory or finishing
                                                            operations (such as scouring,
                                                            bleaching, mercerising, heat setting,
                                                            raising, calendering, shrink
                                                            resistance processing, permanent
                                                            finishing, decatising, impregnating,
                                                            mending and burling), provided that
                                                            the value of the unprinted fabric
                                                            used does not exceed 47,5% of the
                                                            ex-works price of the product
     ex Chapter 52     Cotton; except for:                  Manufacture from materials of any
                                                            heading, except that of the product
     5204 to 5207      Yarn and thread of cotton            Manufacture from (1):
                                                            - raw silk or silk waste, carded or
                                                              combed or otherwise prepared for
                                                              spinning,
                                                            - natural fibres, not carded or
                                                              combed or otherwise prepared for
                                                              spinning,
                                                            - chemical materials or textile pulp,
                                                              or
                                                            - paper-making materials
     5208 to 5212      Woven fabrics of cotton:
                       - Incorporating rubber thread        Manufacture from single yarn (2)
                       - Other                              Manufacture from (3):
    1
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory Note 5.
    2
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory Note 5.
    3
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory Note 5.
 ---pagebreak--- L 410/106          EN                               Official Journal of the European Union               30.12.2006
           (1)                        (2)                              (3)                        or (4)
                                                            - coir yarn,
                                                            - natural fibres,
                                                            - man-made staple fibres, not
                                                              carded or combed or otherwise
                                                              prepared for spinning,
                                                            - chemical materials or textile pulp,
                                                              or
                                                            - paper
                                                            or
                                                            Printing accompanied by at least
                                                            two preparatory or finishing
                                                            operations (such as scouring,
                                                            bleaching, mercerising, heat setting,
                                                            raising, calendering, shrink
                                                            resistance processing, permanent
                                                            finishing, decatising, impregnating,
                                                            mending and burling), provided that
                                                            the value of the unprinted fabric
                                                            used does not exceed 47,5% of the
                                                            ex-works price of the product
    ex Chapter 53     Other vegetable textile fibres;       Manufacture from materials of any
                      paper yarn and woven fabrics of       heading, except that of the product
                      paper yarn; except for:
    5306 to 5308      Yarn of other vegetable textile       Manufacture from (1):
                      fibres; paper yarn
                                                            - raw silk or silk waste, carded or
                                                              combed or otherwise prepared for
                                                              spinning,
                                                            - natural fibres, not carded or
                                                              combed or otherwise prepared for
                                                              spinning,
                                                            - chemical materials or textile pulp,
                                                              or
                                                            - paper-making materials
   1
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
 ---pagebreak--- 30.12.2006          EN                               Official Journal of the European Union               L 410/107
             (1)                        (2)                             (3)                        or (4)
     5309 to 5311      Woven fabrics of other vegetable
                       textile fibres; woven fabrics of
                       paper yarn:
                       - Incorporating rubber thread         Manufacture from single yarn (1)
                       - Other                               Manufacture from (2):
                                                             - coir yarn,
                                                             - jute yarn,
                                                             - natural fibres,
                                                             - man-made staple fibres, not
                                                               carded or combed or otherwise
                                                               prepared for spinning,
                                                             - chemical materials or textile pulp,
                                                               or
                                                             - paper
                                                             or
                                                             Printing accompanied by at least
                                                             two preparatory or finishing
                                                             operations (such as scouring,
                                                             bleaching, mercerising, heat setting,
                                                             raising, calendering, shrink
                                                             resistance processing, permanent
                                                             finishing, decatising, impregnating,
                                                             mending and burling), provided that
                                                             the value of the unprinted fabric
                                                             used does not exceed 47,5% of the
                                                             ex-works price of the product
    1
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory Note 5.
    2
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory Note 5.
 ---pagebreak--- L 410/108          EN                              Official Journal of the European Union               30.12.2006
            (1)                      (2)                              (3)                        or (4)
    5401 to 5406      Yarn, monofilament and thread of     Manufacture from (1):
                      man-made filaments
                                                           - raw silk or silk waste, carded or
                                                             combed or otherwise prepared for
                                                             spinning,
                                                           - natural fibres, not carded or
                                                             combed or otherwise prepared for
                                                             spinning,
                                                           - chemical materials or textile pulp,
                                                             or
                                                           - paper-making materials
    5407 and 5408     Woven fabrics of man-made
                      filament yarn:
                      - Incorporating rubber thread        Manufacture from single yarn (2)
                      - Other                              Manufacture from (3):
                                                           - coir yarn,
                                                           - natural fibres,
                                                           - man-made staple fibres, not
                                                             carded or combed or otherwise
                                                             prepared for spinning,
                                                           - chemical materials or textile pulp,
                                                             or
                                                           - paper
                                                           or
   1
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
   2
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
   3
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
 ---pagebreak--- 30.12.2006          EN                              Official Journal of the European Union               L 410/109
             (1)                      (2)                              (3)                        or (4)
                                                            Printing accompanied by at least
                                                            two preparatory or finishing
                                                            operations (such as scouring,
                                                            bleaching, mercerising, heat setting,
                                                            raising, calendering, shrink
                                                            resistance processing, permanent
                                                            finishing, decatising, impregnating,
                                                            mending and burling), provided that
                                                            the value of the unprinted fabric
                                                            used does not exceed 47,5% of the
                                                            ex-works price of the product
     5501 to 5507      Man-made staple fibres               Manufacture from chemical
                                                            materials or textile pulp
     5508 to 5511      Yarn and sewing thread of man-       Manufacture from (1):
                       made staple fibres
                                                            - raw silk or silk waste, carded or
                                                              combed or otherwise prepared for
                                                              spinning,
                                                            - natural fibres, not carded or
                                                              combed or otherwise prepared for
                                                              spinning,
                                                            - chemical materials or textile pulp,
                                                              or
                                                            - paper-making materials
     5512 to 5516      Woven fabrics of man-made
                       staple fibres:
                       - Incorporating rubber thread        Manufacture from single yarn (2)
                       - Other                              Manufacture from (3):
                                                            - coir yarn,
                                                            - natural fibres,
                                                            - man-made staple fibres, not
                                                              carded or combed or otherwise
                                                              prepared for spinning,
                                                            - chemical materials or textile pulp,
                                                              or
                                                            - paper
                                                            or
    1
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory Note 5.
    2
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory Note 5.
    3
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory Note 5.
 ---pagebreak--- L 410/110         EN                               Official Journal of the European Union                30.12.2006
           (1)                       (2)                              (3)                         or (4)
                                                           Printing accompanied by at least
                                                           two preparatory or finishing
                                                           operations (such as scouring,
                                                           bleaching, mercerising, heat setting,
                                                           raising, calendering, shrink
                                                           resistance processing, permanent
                                                           finishing, decatising, impregnating,
                                                           mending and burling), provided that
                                                           the value of the unprinted fabric
                                                           used does not exceed 47,5% of the
                                                           ex-works price of the product
    ex Chapter 56    Wadding, felt and non-wovens;         Manufacture from (1):
                     special yarns; twine, cordage,
                     ropes and cables and articles         - coir yarn,
                     thereof; except for:
                                                           - 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 (2):
                                                           - natural fibres, or
                                                           - chemical materials or textile pulp
                                                           However:
                                                           - polypropylene filament of
                                                             heading 5402,
                                                           - polypropylene fibres of
                                                             heading 5503 or 5506, or
                                                           - polypropylene filament tow of
                                                             heading 5501,
                                                           of which the denomination in all
                                                           cases of a single filament or fibre is
                                                           less than 9 decitex, may be used,
                                                           provided that their total value does
                                                           not exceed 40% of the ex-works
                                                           price of the product
   1
           For special conditions relating to products made of a mixture of textile materials, see
           Introductory Note 5.
   2
           For special conditions relating to products made of a mixture of textile materials, see
           Introductory Note 5.
 ---pagebreak--- 30.12.2006       EN                                Official Journal of the European Union               L 410/111
          (1)                         (2)                             (3)                        or (4)
                    - Other                                Manufacture from (1):
                                                           - natural fibres,
                                                           - man-made staple fibres made
                                                             from casein, or
                                                           - chemical materials or textile pulp
     5604           Rubber thread and cord, textile
                    covered; textile yarn, and strip
                    and the like of heading 5404
                    or 5405, impregnated, coated,
                    covered or sheathed with rubber
                    or plastics:
                    - Rubber thread and cord, textile      Manufacture from rubber thread or
                      covered                              cord, not textile covered
                    - Other                                Manufacture from (2):
                                                           - natural fibres, not carded or
                                                             combed or otherwise processed
                                                             for spinning,
                                                           - chemical materials or textile pulp,
                                                             or
                                                           - paper-making materials
     5605           Metallised yarn, whether or not        Manufacture from (3):
                    gimped, being textile yarn, or
                    strip or the like of heading 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
    1
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
    2
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
    3
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
 ---pagebreak--- L 410/112         EN                               Official Journal of the European Union                30.12.2006
           (1)                       (2)                              (3)                         or (4)
    5606             Gimped yarn, and strip and the        Manufacture from (1):
                     like of heading 5404 or 5405,
                     gimped (other than those of           - natural fibres,
                     heading 5605 and gimped
                     horsehair yarn); chenille yarn
                     (including flock chenille yarn);      - man-made staple fibres, not
                     loop wale-yarn                          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 (2):
                                                           - natural fibres, or
                                                           - chemical materials or textile pulp
                                                           However:
                                                           - polypropylene filament of
                                                             heading 5402,
                                                           - polypropylene fibres of
                                                             heading 5503 or 5506, or
                                                           - polypropylene filament tow of
                                                             heading 5501,
                                                           of which the denomination in all
                                                           cases of a single filament or fibre is
                                                           less than 9 decitex, may be used,
                                                           provided that their total value does
                                                           not exceed 40% of the ex-works
                                                           price of the product
                                                           Jute fabric may be used as a
                                                           backing
   1
           For special conditions relating to products made of a mixture of textile materials, see
           Introductory Note 5.
   2
           For special conditions relating to products made of a mixture of textile materials, see
           Introductory Note 5.
 ---pagebreak--- 30.12.2006         EN                                 Official Journal of the European Union              L 410/113
            (1)                         (2)                              (3)                       or (4)
                      - Of other felt                         Manufacture from (1):
                                                              - natural fibres, not carded or
                                                                combed or otherwise processed
                                                                for spinning, or
                                                              - chemical materials or textile pulp
                      - Other                                 Manufacture from (2):
                                                              - coir yarn or jute yarn,
                                                              - synthetic or artificial filament
                                                                yarn,
                                                              - natural fibres, or
                                                              - man-made staple fibres, not
                                                                carded or combed or otherwise
                                                                processed for spinning
                                                              Jute fabric may be used as a
                                                              backing
     ex Chapter 58    Special woven fabrics; tufted
                      textile fabrics; lace; tapestries;
                      trimmings; embroidery; except
                      for:
                      - Combined with rubber thread           Manufacture from single yarn (3)
                      - Other                                 Manufacture from (4):
                                                              - natural fibres,
                                                              - man-made staple fibres, not
                                                                carded or combed or otherwise
                                                                processed for spinning, or
                                                              - chemical materials or textile pulp
                                                              or
    1
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
    2
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
    3
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
    4
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
 ---pagebreak--- L 410/114     EN                                Official Journal of the European Union               30.12.2006
          (1)                     (2)                              (3)                        or (4)
                                                        Printing accompanied by at least
                                                        two preparatory or finishing
                                                        operations (such as scouring,
                                                        bleaching, mercerising, heat setting,
                                                        raising, calendering, shrink
                                                        resistance processing, permanent
                                                        finishing, decatising, impregnating,
                                                        mending and burling), provided that
                                                        the value of the unprinted fabric
                                                        used does not exceed 47,5% of the
                                                        ex-works price of the product
    5805         Hand-woven tapestries of the           Manufacture from materials of any
                 types Gobelins, Flanders,              heading, except that of the product
                 Aubusson, Beauvais and the like,
                 and needle-worked tapestries (for
                 example, petit point, cross stitch),
                 whether or not made up
    5810         Embroidery in the piece, in strips     Manufacture:
                 or in motifs
                                                        - from materials of any heading,
                                                          except that of the product, and
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          50% of the ex-works price of the
                                                          product
    5901         Textile fabrics coated with gum        Manufacture from yarn
                 or amylaceous substances, of a
                 kind used for the outer covers of
                 books or the like; tracing cloth;
                 prepared painting canvas;
                 buckram and similar stiffened
                 textile fabrics of a kind used for
                 hat foundations
    5902         Tyre cord fabric of high tenacity
                 yarn of nylon or other
                 polyamides, polyesters or viscose
                 rayon:
                 - Containing not more than 90%         Manufacture from yarn
                   by weight of textile materials
                 - Other                                Manufacture from chemical
                                                        materials or textile pulp
 ---pagebreak--- 30.12.2006       EN                               Official Journal of the European Union               L 410/115
          (1)                        (2)                             (3)                        or (4)
     5903           Textile fabrics impregnated,          Manufacture from yarn
                    coated, covered or laminated with
                    plastics, other than those of         or
                    heading 5902
                                                          Printing accompanied by at least
                                                          two preparatory or finishing
                                                          operations (such as scouring,
                                                          bleaching, mercerising, heat setting,
                                                          rasing, calendering, shrink
                                                          resistance processing, permanent
                                                          finishing, decatising, impregnating,
                                                          mending and burling), provided that
                                                          the value of the unprinted fabric
                                                          used does not exceed 47,5% of the
                                                          ex-works price of the product
     5904           Linoleum, whether or note cut to      Manufacture from yarn (1)
                    shape; floor coverings consisting
                    of a coating or covering applied
                    on a textile backing, whether or
                    not cut to shape
     5905           Textile wall coverings:
                    - Impregnated, coated, covered or     Manufacture from yarn
                      laminated with rubber, plastics
                      or other materials
                    - Other                               Manufacture from (2):
                                                          - coir yarn,
                                                          - natural fibres,
                                                          - man-made staple fibres, not
                                                            carded or combed or otherwise
                                                            processed for spinning, or
                                                          - chemical materials or textile pulp
                                                          or
    1
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
    2
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
 ---pagebreak--- L 410/116        EN                               Official Journal of the European Union               30.12.2006
          (1)                       (2)                              (3)                        or (4)
                                                          Printing accompanied by at least
                                                          two preparatory or finishing
                                                          operations (such as scouring,
                                                          bleaching, mercerising, heat setting,
                                                          raising, calendering, shrink
                                                          resistance processing, permanent
                                                          finishing, decatising, impregnating,
                                                          mending and burling), provided that
                                                          the value of the unprinted fabric
                                                          used does not exceed 47,5% of the
                                                          ex-works price of the product
    5906            Rubberised textile fabrics, other
                    than those of heading 5902:
                    - Knitted or crocheted fabrics        Manufacture from (1):
                                                          - 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     Manufacture from chemical
                      filament yarn, containing more      materials
                      than 90% by weight of textile
                      materials
                    - Other                               Manufacture from yarn
    5907            Textile fabrics otherwise             Manufacture from yarn
                    impregnated, coated or covered;
                    painted canvas being theatrical       or
                    scenery, studio back-cloths or the
                    like
                                                          Printing accompanied by at least
                                                          two preparatory or finishing
                                                          operations (such as scouring,
                                                          bleaching, mercerising, heat setting,
                                                          rasing, calendering, shrink
                                                          resistance processing, permanent
                                                          finishing, decatising, impregnating,
                                                          mending and burling), provided that
                                                          the value of the unprinted fabric
                                                          used does not exceed 47,5% of the
                                                          ex-works price of the product
   1
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
 ---pagebreak--- 30.12.2006          EN                                Official Journal of the European Union                L 410/117
            (1)                         (2)                              (3)                         or (4)
     5908              Textile wicks, woven, plaited or
                       knitted, for lamps, stoves,
                       lighters, candles or the like;
                       incandescent gas mantles and
                       tubular knitted gas mantle fabric
                       therefor, whether or not
                       impregnated:
                       - Incandescent gas mantles,            Manufacture from tubular knitted
                         impregnated                          gas-mantle fabric
                       - Other                                Manufacture from materials of any
                                                              heading, except that of the product
     5909 to 5911      Textile articles of a kind suitable
                       for industrial use:
                       - Polishing discs or rings other       Manufacture from yarn or waste
                         than of felt of heading 5911         fabrics or rags of heading 6310
                       - Woven fabrics, of a kind             Manufacture from (1):
                         commonly used in papermaking
                         or other technical uses, felted or   - coir yarn,
                         not, whether or not impregnated
                         or coated, tubular or endless
                         with single or multiple warp         - the following materials:
                         and/or weft, or flat woven with
                         multiple warp and/or weft of         -- yarn of
                         heading 5911                             polytetrafluoroethylene (2),
                                                              -- yarn, multiple, of polyamide,
                                                                  coated impregnated or covered
                                                                  with a phenolic resin,
                                                              -- yarn of synthetic textile fibres of
                                                                  aromatic polyamides, obtained
                                                                  by polycondensation of
                                                                  m-phenylenediamine and
                                                                  isophthalic acid,
    1
             For special conditions relating to products made of a mixture of textile materials, see
             Introductory note 5
    2
             The use of this material is restricted to the manufacture of woven fabrics of a kind used in
             paper-making machinery.
 ---pagebreak--- L 410/118        EN                      Official Journal of the European Union                      30.12.2006
          (1)                 (2)                           (3)                         or (4)
                                                 -- monofil of
                                                     polytetrafluoroethylene (1),
                                                 -- yarn of synthetic textile fibres of
                                                     poly(p-phenylene
                                                     terephthalamide),
                                                 -- glass fibre yarn, coated with
                                                     phenol resin and gimped with
                                                     acrylic yarn (2),
                                                 -- copolyester monofilaments of a
                                                     polyester and a resin of
                                                     terephthalic acid and
                                                     1,4-cyclohexanediethanol and
                                                     isophthalic acid,
                                                 -- natural fibres,
                                                 -- man-made staple fibres not
                                                     carded or combed or otherwise
                                                     processed for spinning, or
                                                 -- chemical materials or textile
                                                     pulp
                    - Other                      Manufacture from (3):
                                                 - coir yarn,
                                                 - natural fibres,
                                                 - man-made staple fibres, not
                                                   carded or combed or otherwise
                                                   processed for spinning, or
                                                 - chemical materials or textile pulp
   1
          The use of this material is restricted to the manufacture of woven fabrics of a kind used in
          paper-making machinery.
   2
          The use of this material is restricted to the manufacture of woven fabrics of a kind used in
          paper-making machinery.
   3
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
 ---pagebreak--- 30.12.2006         EN                               Official Journal of the European Union              L 410/119
            (1)                       (2)                              (3)                       or (4)
     Chapter 60       Knitted or crocheted fabrics          Manufacture from (1):
                                                            - 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      Manufacture from yarn (2)(3)
                        otherwise assembling, two or
                        more pieces of knitted or
                        crocheted fabric which have
                        been either cut to form or
                        obtained directly to form
                      - Other                               Manufacture from (4):
                                                            - natural fibres,
                                                            - man-made staple fibres, not
                                                              carded or combed or otherwise
                                                              processed for spinning, or
                                                            - chemical materials or textile pulp
    1
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
    2
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
    3
            See Introductory Note 6.
    4
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
 ---pagebreak--- L 410/120             EN                               Official Journal of the European Union                30.12.2006
            (1)                           (2)                             (3)                         or (4)
    ex Chapter 62        Articles of apparel and clothing      Manufacture from yarn (1)(2)
                         accessories, not knitted or
                         crocheted; except for:
    ex 6202, ex 6204,    Women's, girls' and babies'           Manufacture from yarn (3)
    ex 6206, ex 6209     clothing and clothing accessories
    and ex 6211          for babies, embroidered               or
                                                               Manufacture from unembroidered
                                                               fabric, provided that the value of the
                                                               unembroidered fabric used does not
                                                               exceed 40% of the ex-works price
                                                               of the product (4)
    ex 6210 and          Fire-resistant equipment of fabric    Manufacture from yarn (5)
    ex 6216              covered with foil of aluminised
                         polyester                             or
                                                               Manufacture from uncoated fabric,
                                                               provided that the value of the
                                                               uncoated fabric used does not
                                                               exceed 40% of the ex-works price
                                                               of the product (6)
    6213 and 6214        Handkerchiefs, shawls, scarves,
                         mufflers, mantillas, veils and the
                         like:
   1
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
   2
            See Introductory Note 6.
   3
            See Introductory Note 6.
   4
            See Introductory Note 6.
   5
            See Introductory Note 6.
   6
            See Introductory Note 6.
 ---pagebreak--- 30.12.2006       EN                               Official Journal of the European Union                L 410/121
          (1)                       (2)                              (3)                         or (4)
                    - Embroidered                         Manufacture from unbleached
                                                          single yarn (1)(2)
                                                          or
                                                          Manufacture from unembroidered
                                                          fabric, provided that the value of the
                                                          unembroidered fabric used does not
                                                          exceed 40% of the ex-works price
                                                          of the product (3)
                    - Other                               Manufacture from unbleached
                                                          single yarn (4)(5)
                                                          or
                                                          Making up, followed by printing
                                                          accompanied by at least two
                                                          preparatory or finishing operations
                                                          (such as scouring, bleaching,
                                                          mercerising, heat setting, raising,
                                                          calendering, shrink resistance
                                                          processing, permanent finishing,
                                                          decatising, impregnating, mending
                                                          and burling), provided that the
                                                          value of all the unprinted goods of
                                                          headings 6213 and 6214 used does
                                                          not exceed 47,5% of the ex-works
                                                          price of the product
     6217           Other made up clothing
                    accessories; parts of garments or
                    of clothing accessories, other than
                    those of heading 6212:
                    - Embroidered                         Manufacture from yarn (6)
                                                          or
                                                          Manufacture from unembroidered
                                                          fabric, provided that the value of the
                                                          unembroidered fabric used does not
                                                          exceed 40% of the ex-works price
                                                          of the product (7)
    1
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
    2
          See Introductory Note 6.
    3
          See Introductory Note 6.
    4
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
    5
          See Introductory Note 6.
    6
          See Introductory Note 6.
    7
          See Introductory Note 6.
 ---pagebreak--- L 410/122           EN                                  Official Journal of the European Union              30.12.2006
           (1)                           (2)                               (3)                       or (4)
                       - Fire-resistant equipment of            Manufacture from yarn (1)
                         fabric covered with foil of
                         aluminised polyester                   or
                                                                Manufacture from uncoated fabric,
                                                                provided that the value of the
                                                                uncoated fabric used does not
                                                                exceed 40% of the ex-works price
                                                                of the product (2)
                       - Interlinings for collars and           Manufacture:
                         cuffs, cut out
                                                                - from materials of any heading,
                                                                  except that of the product, and
                                                                - in which the value of all the
                                                                  materials used does not exceed
                                                                  40% of the ex-works price of the
                                                                  product
                       - Other                                  Manufacture from yarn (3)
    ex Chapter 63      Other made-up textile articles;          Manufacture from materials of any
                       sets; worn clothing and worn             heading, except that of the product
                       textile articles; rags; except for:
    6301 to 6304       Blankets, travelling rugs, bed
                       linen etc.; curtains etc.; other
                       furnishing articles:
                       - Of felt, of nonwovens                  Manufacture from (4):
                                                                - natural fibres, or
                                                                - chemical materials or textile pulp
                       - Other:
   1
            See Introductory Note 6.
   2
            See Introductory Note 6.
   3
            See Introductory Note 6.
   4
            For special conditions relating to products made of a mixture of textile materials, see
            Introductory Note 5.
 ---pagebreak--- 30.12.2006       EN                                Official Journal of the European Union              L 410/123
          (1)                       (2)                               (3)                       or (4)
                    -- Embroidered                         Manufacture from unbleached
                                                           single yarn (1)(2)
                                                           or
                                                           Manufacture from unembroidered
                                                           fabric (other than knitted or
                                                           crocheted), provided that the value
                                                           of the unembroidered fabric used
                                                           does not exceed 40% of the
                                                           ex-works price of the product
                    -- Other                               Manufacture from unbleached
                                                           single yarn (3)(4)
     6305           Sacks and bags, of a kind used for     Manufacture from (5):
                    the packing of goods
                                                           - natural fibres,
                                                           - man-made staple fibres, not
                                                             carded or combed or otherwise
                                                             processed for spinning, or
                                                           - chemical materials or textile pulp
     6306           Tarpaulins, awnings and
                    sunblinds; tents; sails for boats,
                    sailboards or landcraft; camping
                    goods:
                    - Of nonwovens                         Manufacture from (6)(7):
                                                           - natural fibres, or
                                                           - chemical materials or textile pulp
    1
          See Introductory Note 6.
    2
          For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling
          pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory
          Note 6.
    3
          See Introductory Note 6.
    4
          For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling
          pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory
          Note 6.
    5
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
    6
          For special conditions relating to products made of a mixture of textile materials, see
          Introductory Note 5.
    7
          See Introductory Note 6.
 ---pagebreak--- L 410/124          EN                                  Official Journal of the European Union               30.12.2006
           (1)                         (2)                                 (3)                       or (4)
                      - Other                                  Manufacture from unbleached
                                                               single yarn (1)(2)
    6307              Other made-up articles, including        Manufacture in which the value of
                      dress patterns                           all the materials used does not
                                                               exceed 40% of the ex-works price
                                                               of the product
    6308              Sets consisting of woven fabric          Each item in the set must satisfy the
                      and yarn, whether or not with            rule which would apply to it if it
                      accessories, for making up into          were not included in the set.
                      rugs, tapestries, embroidered            However, non-originating articles
                      table cloths or serviettes, or           may be incorporated, provided that
                      similar textile articles, put up in      their total value does not exceed
                      packings for retail sale                 15% of the ex-works price of the set
    ex Chapter 64     Footwear, gaiters and the like;          Manufacture from materials of any
                      parts of such articles; except for:      heading, except from assemblies of
                                                               uppers affixed to inner soles or to
                                                               other sole components of
                                                               heading 6406
    6406              Parts of footwear (including             Manufacture from materials of any
                      uppers whether or not attached to        heading, except that of the product
                      soles other than outer soles);
                      removable in-soles, heel cushions
                      and similar articles; gaiters,
                      leggings and similar articles, and
                      parts thereof
    ex Chapter 65     Headgear and parts thereof;              Manufacture from materials of any
                      except for:                              heading, except that of the product
    6503              Felt hats and other felt headgear,       Manufacture from yarn or textile
                      made from the hat bodies, hoods          fibres (3)
                      or plateaux of heading 6501,
                      whether or not lined or trimmed
    6505              Hats and other headgear, knitted         Manufacture from yarn or textile
                      or crocheted, or made up from            fibres (4)
                      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
   1
           For special conditions relating to products made of a mixture of textile materials, see
           Introductory Note 5.
   2
           See Introductory Note 6.
   3
           See Introductory Note 6.
   4
           See Introductory Note 6.
 ---pagebreak--- 30.12.2006            EN                                Official Journal of the European Union             L 410/125
             (1)                          (2)                             (3)                       or (4)
     ex Chapter 66       Umbrellas, sun umbrellas,              Manufacture from materials of any
                         walking-sticks, seat-sticks, whips,    heading, except that of the product
                         riding-crops, and parts thereof;
                         except for:
     6601                Umbrellas and sun umbrellas            Manufacture in which the value of
                         (including walking-stick               all the materials used does not
                         umbrellas, garden umbrellas and        exceed 50% of the ex-works price
                         similar umbrellas)                     of the product
     Chapter 67          Prepared feathers and down and         Manufacture from materials of any
                         articles made of feathers or of        heading, except that of the product
                         down; artificial flowers; articles
                         of human hair
     ex Chapter 68       Articles of stone, plaster, cement,    Manufacture from materials of any
                         asbestos, mica or similar              heading, except that of the product
                         materials; except for:
     ex 6803             Articles of slate or of                Manufacture from worked slate
                         agglomerated slate
     ex 6812             Articles of asbestos; articles of      Manufacture from materials of any
                         mixtures with a basis of asbestos      heading
                         or of mixtures with a basis of
                         asbestos and magnesium
                         carbonate
     ex 6814             Articles of mica, including            Manufacture from worked mica
                         agglomerated or reconstituted          (including agglomerated or
                         mica, on a support of paper,           reconstituted mica)
                         paperboard or other materials
     Chapter 69          Ceramic products                       Manufacture from materials of any
                                                                heading, except that of the product
     ex Chapter 70       Glass and glassware; except for:       Manufacture from materials of any
                                                                heading, except that of the product
     ex 7003, ex 7004    Glass with a non-reflecting layer      Manufacture from materials of
     and ex 7005                                                heading 7001
     7006                Glass of heading 7003, 7004
                         or 7005, bent, edge-worked,
                         engraved, drilled, enamelled or
                         otherwise worked, but not framed
                         or fitted with other materials:
                         - Glass-plate substrates, coated       Manufacture from non-coated
                           with a dielectric thin film, and     glass-plate substrate of
                           of a semiconductor grade in          heading 7006
                           accordance with
                           SEMII-standards (1)
    1
             SEMII – Semiconductor Equipment and Materials Institute Incorporated.
 ---pagebreak--- L 410/126         EN                                 Official Journal of the European Union              30.12.2006
           (1)                        (2)                               (3)                       or (4)
                     - Other                                 Manufacture from materials of
                                                             heading 7001
    7007             Safety glass, consisting of             Manufacture from materials of
                     toughened (tempered) or                 heading 7001
                     laminated glass
    7008             Multiple-walled insulating units        Manufacture from materials of
                     of glass                                heading 7001
    7009             Glass mirrors, whether or not           Manufacture from materials of
                     framed, including rear-view             heading 7001
                     mirrors
    7010             Carboys, bottles, flasks, jars, pots,   Manufacture from materials of any
                     phials, ampoules and other              heading, except that of the product
                     containers, of glass, of a kind
                     used for the conveyance or              or
                     packing of goods; preserving jars
                     of glass; stoppers, lids and other
                     closures, of glass                      Cutting of glassware, provided that
                                                             the total value of the uncut
                                                             glassware used does not exceed
                                                             50% of the ex-works price of the
                                                             product
    7013             Glassware of a kind used for            Manufacture from materials of any
                     table, kitchen, toilet, office,         heading, except that of the product
                     indoor decoration or similar
                     purposes (other than that of            or
                     heading 7010 or 7018)
                                                             Cutting of glassware, provided that
                                                             the total value of the uncut
                                                             glassware used does not exceed
                                                             50% of the ex-works price of the
                                                             product
                                                             or
                                                             Hand-decoration (except silk-screen
                                                             printing) of hand-blown glassware,
                                                             provided that the total value of the
                                                             hand-blown glassware used does
                                                             not exceed 50% of the ex-works
                                                             price of the product
    ex 7019          Articles (other than yarn) of glass     Manufacture from:
                     fibres
                                                             - uncoloured slivers, rovings, yarn
                                                               or chopped strands, or
                                                             - glass wool
    ex Chapter 71    Natural or cultured pearls,             Manufacture from materials of any
                     precious or semi-precious stones,       heading, except that of the product
                     precious metals, metals clad with
                     precious metal, and articles
                     thereof; imitation jewellery; coin;
                     except for:
 ---pagebreak--- 30.12.2006           EN                               Official Journal of the European Union             L 410/127
            (1)                          (2)                            (3)                       or (4)
    ex 7101             Natural or cultured pearls, graded    Manufacture in which the value of
                        and temporarily strung for            all the materials used does not
                        convenience of transport              exceed 50% of the ex-works price
                                                              of the product
    ex 7102, ex 7103    Worked precious or semi-              Manufacture from unworked
    and ex 7104         precious stones (natural, synthetic   precious or semi-precious stones
                        or reconstructed)
    7106, 7108 and      Precious metals:
    7110
                        - Unwrought                           Manufacture from materials of any
                                                              heading, except those of
                                                              headings 7106, 7108 and 7110
                                                              or
                                                              Electrolytic, thermal or chemical
                                                              separation of precious metals of
                                                              heading 7106, 7108 or 7110
                                                              or
                                                              Alloying of precious metals of
                                                              heading 7106, 7108 or 7110 with
                                                              each other or with base metals
                        - Semi-manufactured or in             Manufacture from unwrought
                          powder form                         precious metals
    ex 7107, ex 7109    Metals clad with precious metals,     Manufacture from metals clad with
    and ex 7111         semi-manufactured                     precious metals, unwrought
    7116                Articles of natural or cultured       Manufacture in which the value of
                        pearls, precious or semi-precious     all the materials used does not
                        stones (natural, synthetic or         exceed 50% of the ex-works price
                        reconstructed)                        of the product
    7117                Imitation jewellery                   Manufacture from materials of any
                                                              heading, except that of the product
                                                              or
                                                              Manufacture from base metal parts,
                                                              not plated or covered with precious
                                                              metals, provided that the value of
                                                              all the materials used does not
                                                              exceed 50% of the ex-works price
                                                              of the product
    ex Chapter 72       Iron and steel; except for:           Manufacture from materials of any
                                                              heading, except that of the product
 ---pagebreak--- L 410/128            EN                                 Official Journal of the European Union             30.12.2006
            (1)                          (2)                              (3)                       or (4)
    7207                Semi-finished products of iron or       Manufacture from materials of
                        non-alloy steel                         heading 7201, 7202, 7203, 7204
                                                                or 7205
    7208 to 7216        Flat-rolled products, bars and          Manufacture from ingots or other
                        rods, angles, shapes and sections       primary forms of heading 7206
                        of iron or non-alloy steel
    7217                Wire of iron or non-alloy steel         Manufacture from semi-finished
                                                                materials of heading 7207
    ex 7218, 7219 to    Semi-finished products,                 Manufacture from ingots or other
    7222                flat-rolled products, bars and          primary forms of heading 7218
                        rods, angles, shapes and sections
                        of stainless steel
    7223                Wire of stainless steel                 Manufacture from semi-finished
                                                                materials of heading 7218
    ex 7224, 7225 to    Semi-finished products,                 Manufacture from ingots or other
    7228                flat-rolled products, hot-rolled        primary forms of heading 7206,
                        bars and rods, in irregularly           7218 or 7224
                        wound coils; angles, shapes and
                        sections, of other alloy steel;
                        hollow drill bars and rods, of
                        alloy or non-alloy steel
    7229                Wire of other alloy steel               Manufacture from semi-finished
                                                                materials of heading 7224
    ex Chapter 73       Articles of iron or steel; except       Manufacture from materials of any
                        for:                                    heading, except that of the product
    ex 7301             Sheet piling                            Manufacture from materials of
                                                                heading 7206
    7302                Railway or tramway track                Manufacture from materials of
                        construction material of iron or        heading 7206
                        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 pates
                        (base plates), rail clips, bedplates,
                        ties and other material specialised
                        for jointing or fixing rails
    7304, 7305 and      Tubes, pipes and hollow profiles,       Manufacture from materials of
    7306                of iron (other than cast iron) or       heading 7206, 7207, 7218 or 7224
                        steel
 ---pagebreak--- 30.12.2006        EN                                 Official Journal of the European Union              L 410/129
           (1)                         (2)                             (3)                        or (4)
    ex 7307          Tube or pipe fittings of stainless      Turning, drilling, reaming,
                     steel (ISO No X5CrNiMo 1712),           threading, deburring and
                     consisting of several parts             sandblasting of forged blanks,
                                                             provided that the total value of the
                                                             forged blanks used does not exceed
                                                             35% of the ex-works price of the
                                                             product
    7308             Structures (excluding                   Manufacture from materials of any
                     prefabricated buildings of              heading, except that of the product.
                     heading 9406) and parts of              However, welded angles, shapes
                     structures (for example, bridges        and sections of heading 7301 may
                     and bridge-sections, lock-gates,        not be used
                     towers, lattice masts, roofs,
                     roofing frameworks, doors and
                     windows and their frames and
                     thresholds for doors, shutters,
                     balustrades, pillars and columns),
                     of iron or steel; plates, rods,
                     angles, shapes, sections, tubes
                     and the like, prepared for use in
                     structures, of iron or steel
    ex 7315          Skid chain                              Manufacture in which the value of
                                                             all the materials of heading 7315
                                                             used does not exceed 50% of the
                                                             ex-works price of the product
    ex Chapter 74    Copper and articles thereof;            Manufacture:
                     except for:
                                                             - from materials of any heading,
                                                               except that of the product, and
                                                             - in which the value of all the
                                                               materials used does not exceed
                                                               50% of the ex-works price of the
                                                               product
    7401             Copper mattes; cement copper            Manufacture from materials of any
                     (precipitated copper)                   heading, except that of the product
    7402             Unrefined copper; copper anodes         Manufacture from materials of any
                     for electrolytic refining               heading, except that of the product
    7403             Refined copper and copper alloys,
                     unwrought:
                     - Refined copper                        Manufacture from materials of any
                                                             heading, except that of the product
                     - Copper alloys and refined             Manufacture from refined copper,
                       copper containing other               unwrought, or waste and scrap of
                       elements                              copper
    7404             Copper waste and scrap                  Manufacture from materials of any
                                                             heading, except that of the product
    7405             Master alloys of copper                 Manufacture from materials of any
                                                             heading, except that of the product
 ---pagebreak--- L 410/130         EN                               Official Journal of the European Union             30.12.2006
            (1)                      (2)                              (3)                      or (4)
    ex Chapter 75    Nickel and articles thereof;          Manufacture:
                     except for:
                                                           - from materials of any heading,
                                                             except that of the product, and
                                                           - in which the value of all the
                                                             materials used does not exceed
                                                             50% of the ex-works price of the
                                                             product
    7501 to 7503     Nickel mattes, nickel oxide           Manufacture from materials of any
                     sinters and other intermediate        heading, except that of the product
                     products of nickel metallurgy;
                     unwrought nickel; nickel waste
                     and scrap
    ex Chapter 76    Aluminium and articles thereof;       Manufacture:
                     except for:
                                                           - from materials of any heading,
                                                             except that of the product, and
                                                           - in which the value of all the
                                                             materials used does not exceed
                                                             50% of the ex-works price of the
                                                             product
    7601             Unwrought aluminium                   Manufacture:
                                                           - from materials of any heading,
                                                             except that of the product, and
                                                           - in which the value of all the
                                                             materials used does not exceed
                                                             50% of the ex-works price of the
                                                             product
                                                           or
                                                           Manufacture by thermal or
                                                           electrolytic treatment from
                                                           unalloyed aluminium or waste and
                                                           scrap of aluminium
    7602             Aluminium waste or scrap              Manufacture from materials of any
                                                           heading, except that of the product
 ---pagebreak--- 30.12.2006        EN                               Official Journal of the European Union                L 410/131
           (1)                       (2)                              (3)                         or (4)
    ex 7616          Aluminium articles other than         Manufacture:
                     gauze, cloth, grill, netting,
                     fencing, reinforcing fabric and       - from materials of any heading,
                     similar materials (including            except that of the product.
                     endless bands) of aluminium             However, gauze, cloth, grill,
                     wire, and expanded metal of             netting, fencing, reinforcing fabric
                     aluminium                               and similar materials (including
                                                             endless bands) of aluminium wire,
                                                             or expanded metal of aluminium
                                                             may be used; and
                                                           - in which the value of all the
                                                             materials used does not exceed
                                                             50% of the ex-works price of the
                                                             product
    Chapter 77       Reserved for possible future use
                     in the HS
    ex Chapter 78    Lead and articles thereof; except     Manufacture:
                     for:
                                                           - from materials of any heading,
                                                             except that of the product, and
                                                           - in which the value of all the
                                                             materials used does not exceed
                                                             50% of the ex-works price of the
                                                             product
    7801             Unwrought lead:
                     - Refined lead                        Manufacture from "bullion" or
                                                           "work" lead
                     - Other                               Manufacture from materials of any
                                                           heading, except that of the product.
                                                           However, waste and scrap of
                                                           heading 7802 may not be used
    7802             Lead waste and scrap                  Manufacture from materials of any
                                                           heading, except that of the product
    ex Chapter 79    Zinc and articles thereof; except     Manufacture:
                     for:
                                                           - from materials of any heading,
                                                             except that of the product, and
                                                           - in which the value of all the
                                                             materials used does not exceed
                                                             50% of the ex-works price of the
                                                             product
    7901             Unwrought zinc                        Manufacture from materials of any
                                                           heading, except that of the product.
                                                           However, waste and scrap of
                                                           heading 7902 may not be used
 ---pagebreak--- L 410/132         EN                                Official Journal of the European Union              30.12.2006
           (1)                         (2)                             (3)                       or (4)
    7902             Zinc waste and scrap                   Manufacture from materials of any
                                                            heading, except that of the product
    ex Chapter 80    Tin and articles thereof; except       Manufacture:
                     for:
                                                            - from materials of any heading,
                                                              except that of the product, and
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              50% of the ex-works price of the
                                                              product
    8001             Unwrought tin                          Manufacture from materials of any
                                                            heading, except that of the product.
                                                            However, waste and scrap of
                                                            heading 8002 may not be used
    8002 and 8007    Tin waste and scrap; other articles    Manufacture from materials of any
                     of tin                                 heading, except that of the product
    Chapter 81       Other base metals; cermets;
                     articles thereof:
                     - Other base metals, wrought;          Manufacture in which the value of
                       articles thereof                     all the materials of the same
                                                            heading as the product used does
                                                            not exceed 50% of the ex-works
                                                            price of the product
                     - Other                                Manufacture from materials of any
                                                            heading, except that of the product
    ex Chapter 82    Tools, implements, cutlery,            Manufacture from materials of any
                     spoons and forks, of base metal;       heading, except that of the product
                     parts thereof of base metal;
                     except for:
    8206             Tools of two or more of the            Manufacture from materials of any
                     headings 8202 to 8205, put up in       heading, except those of
                     sets for retail sale                   headings 8202 to 8205. However,
                                                            tools of headings 8202 to 8205 may
                                                            be incorporated into the set,
                                                            provided that their total value does
                                                            not exceed 15% of the ex-works
                                                            price of the set
    8207             Interchangeable tools for hand         Manufacture:
                     tools, whether or not power-
                     operated, or for machine-tools         - from materials of any heading,
                     (for example, for pressing,              except that of the product, and
                     stamping, punching, tapping,
                     threading, drilling, boring,
                     broaching, milling, turning, or        - in which the value of all the
                     screwdriving), including dies for        materials used does not exceed
                     drawing or extruding metal, and          40% of the ex-works price of the
                     rock drilling or earth boring tools      product
 ---pagebreak--- 30.12.2006        EN                                Official Journal of the European Union              L 410/133
           (1)                        (2)                              (3)                       or (4)
    8208             Knives and cutting blades, for         Manufacture:
                     machines or for mechanical
                     appliances                             - from materials of any heading,
                                                              except that of the product, and
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              40% of the ex-works price of the
                                                              product
    ex 8211          Knives with cutting blades,            Manufacture from materials of any
                     serrated or not (including pruning     heading, except that of the product.
                     knives), other than knives of          However, knife blades and handles
                     heading 8208                           of base metal may be used
    8214             Other articles of cutlery (for         Manufacture from materials of any
                     example, hair clippers, butchers'      heading, except that of the product.
                     or kitchen cleavers, choppers and      However, handles of base metal
                     mincing knives, paper knives);         may be used
                     manicure or pedicure sets and
                     instruments (including nail files)
    8215             Spoons, forks, ladles, skimmers,       Manufacture from materials of any
                     cake-servers, fish-knives, butter-     heading, except that of the product.
                     knives, sugar tongs and similar        However, handles of base metal
                     kitchen or tableware                   may be used
    ex Chapter 83    Miscellaneous articles of base         Manufacture from materials of any
                     metal; except for:                     heading, except that of the product
    ex 8302          Other mountings, fittings and          Manufacture from materials of any
                     similar articles suitable for          heading, except that of the product.
                     buildings, and automatic door          However, other materials of
                     closers                                heading 8302 may be used,
                                                            provided that their total value does
                                                            not exceed 20% of the ex-works
                                                            price of the product
    ex 8306          Statuettes and other ornaments, of     Manufacture from materials of any
                     base metal                             heading, except that of the product.
                                                            However, other materials of
                                                            heading 8306 may be used,
                                                            provided that their total value does
                                                            not exceed 30% of the ex-works
                                                            price of the product
 ---pagebreak--- L 410/134            EN                                Official Journal of the European Union                                          30.12.2006
           (1)                           (2)                             (3)                      or                         (4)
    ex Chapter 84       Nuclear reactors, boilers,             Manufacture:                          Manufacture in which the value of
                        machinery and mechanical                                                     all the materials used does not
                        appliances; parts thereof; except      - from materials of any heading,      exceed 30% of the ex-works price
                        for:                                     except that of the product, and     of the product
                                                               - in which the value of all the
                                                                 materials used does not exceed
                                                                 40% of the ex-works price of the
                                                                 product
    ex 8401             Nuclear fuel elements                  Manufacture from materials of any     Manufacture in which the value of
                                                               heading, except that of the           all the materials used does not
                                                               product (1)                           exceed 30% of the ex-works price
                                                                                                     of the product
    8402                Steam or other vapour generating       Manufacture:                          Manufacture in which the value of
                        boilers (other than central heating                                          all the materials used does not
                        hot water boilers capable also of      - from materials of any heading,      exceed 25% of the ex-works price
                        producing low pressure steam);           except that of the product, and     of the product
                        super-heated water boilers
                                                               - in which the value of all the
                                                                 materials used does not exceed
                                                                 40% of the ex-works price of the
                                                                 product
    8403 and ex 8404    Central heating boilers other than     Manufacture from materials of any     Manufacture in which the value of
                        those of heading 8402 and              heading, except those of              all the materials used does not
                        auxiliary plant for central heating    headings 8403 and 8404                exceed 40% of the ex-works price
                        boilers                                                                      of the product
    8406                Steam turbines and other vapour        Manufacture in which the value of
                        turbines                               all the materials used does not
                                                               exceed 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
                        engines                                exceed 40% of the ex-works price
                                                               of the product
    8408                Compression-ignition internal          Manufacture in which the value of
                        combustion piston engines (diesel      all the materials used does not
                        or semi-diesel engines)                exceed 40% of the ex-works price
                                                               of the product
    8409                Parts suitable for use solely or       Manufacture in which the value of
                        principally with the engines of        all the materials used does not
                        heading 8407 or 8408                   exceed 40% of the ex-works price
                                                               of the product
   1
           This rule shall apply until 31.12.2005.
 ---pagebreak--- 30.12.2006     EN                               Official Journal of the European Union                                          L 410/135
           (1)                     (2)                             (3)                     or                         (4)
    8411          Turbo-jets, turbo-propellers and      Manufacture:                          Manufacture in which the value of
                  other gas turbines                                                          all the materials used does not
                                                        - from materials of any heading,      exceed 25% of the ex-works price
                                                          except that of the product, and     of the product
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product
    8412          Other engines and motors              Manufacture in which the value of
                                                        all the materials used does not
                                                        exceed 40% of the ex-works price
                                                        of the product
    ex 8413       Rotary positive displacement          Manufacture:                          Manufacture in which the value of
                  pumps                                                                       all the materials used does not
                                                        - from materials of any heading,      exceed 25% of the ex-works price
                                                          except that of the product, and     of the product
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product
    ex 8414       Industrial fans, blowers and the      Manufacture:                          Manufacture in which the value of
                  like                                                                        all the materials used does not
                                                        - from materials of any heading,      exceed 25% of the ex-works price
                                                          except that of the product, and     of the product
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product
    8415          Air conditioning machines,            Manufacture in which the value of
                  comprising a motor-driven fan         all the materials used does not
                  and elements for changing the         exceed 40% of the ex-works price
                  temperature and humidity,             of the product
                  including those machines in
                  which the humidity cannot be
                  separately regulated
    8418          Refrigerators, freezers and other     Manufacture:                          Manufacture in which the value of
                  refrigerating or freezing                                                   all the materials used does not
                  equipment, electric or other; heat    - from materials of any heading,      exceed 25% of the ex-works price
                  pumps other than air conditioning       except that of the product,         of the product
                  machines of heading 8415
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product, and
                                                        - in which the value of all the
                                                          non-originating materials used
                                                          does not exceed the value of all
                                                          the originating materials used
 ---pagebreak--- L 410/136        EN                                Official Journal of the European Union                                             30.12.2006
           (1)                       (2)                               (3)                       or                         (4)
    ex 8419         Machines for wood, paper pulp,         Manufacture in which:                    Manufacture in which the value of
                    paper and paperboard industries                                                 all the materials used does not
                                                           - the value of all the materials used    exceed 30% of the ex-works price
                                                             does not exceed 40% of the ex-         of the product
                                                             works price of the product, and
                                                           - within the above limit, the value
                                                             of all the materials of the same
                                                             heading as the product used does
                                                             not exceed 25% of the ex-works
                                                             price of the product
    8420            Calendering or other rolling           Manufacture in which:                    Manufacture in which the value of
                    machines, other than for metals or                                              all the materials used does not
                    glass, and cylinders therefore         - the value of all the materials used    exceed 30% of the ex-works price
                                                             does not exceed 40% of the ex-         of the product
                                                             works price of the product, and
                                                           - within the above limit, the value
                                                             of all the materials of the same
                                                             heading as the product used does
                                                             not exceed 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 cg or                                            all the materials used does not
                    better), including weight operated     - from materials of any heading,         exceed 25% of the ex-works price
                    counting or checking machines;           except that of the product, and        of the product
                    weighing machine weights of all
                    kinds
                                                           - in which the value of all the
                                                             materials used does not exceed
                                                             40% of the ex-works price of the
                                                             product
    8425 to 8428    Lifting, handling, loading or          Manufacture in which:                    Manufacture in which the value of
                    unloading machinery                                                             all the materials used does not
                                                           - the value of all the materials used    exceed 30% of the ex-works price
                                                             does not exceed 40% of the ex-         of the product
                                                             works price of the product, and
                                                           - within the above limit, the value
                                                             of all the materials of
                                                             heading 8431 used does not
                                                             exceed 10% of the ex-works price
                                                             of the product
    8429            Self-propelled bulldozers,
                    angledozers, graders, levellers,
                    scrapers, mechanical shovels,
                    excavators, shovel loaders,
                    tamping machines and road
                    rollers:
 ---pagebreak--- 30.12.2006     EN                                Official Journal of the European Union                                             L 410/137
           (1)                     (2)                               (3)                       or                         (4)
                  - Road rollers                         Manufacture in which the value of
                                                         all the materials used does not
                                                         exceed 40% of the ex-works price
                                                         of the product
                  - Other                                Manufacture in which:                    Manufacture in which the value of
                                                                                                  all the materials used does not
                                                         - the value of all the materials used    exceed 30% of the ex-works price
                                                           does not exceed 40% of the             of the product
                                                           ex-works price of the product, and
                                                         - within the above limit, the value
                                                           of all the materials of
                                                           heading 8431 used does not
                                                           exceed 10% of the ex-works price
                                                           of the product
    8430          Other moving, grading, levelling,      Manufacture in which:                    Manufacture in which the value of
                  scraping, excavating, tamping,                                                  all the materials used does not
                  compacting, extracting or boring       - the value of all the materials used    exceed 30% of the ex-works price
                  machinery, for earth, minerals or        does not exceed 40% of the             of the product
                  ores; pile-drivers and pile-             ex-works price of the product, and
                  extractors; snow-ploughs and
                  snow-blowers
                                                         - within the above limit, the value
                                                           of all the materials of
                                                           heading 8431 used does not
                                                           exceed 10% of the ex-works price
                                                           of the product
    ex 8431       Parts suitable for use solely or       Manufacture in which the value of
                  principally with road rollers          all the materials used does not
                                                         exceed 40% of the ex-works price
                                                         of the product
    8439          Machinery for making pulp of           Manufacture in which:                    Manufacture in which the value of
                  fibrous cellulosic material or for                                              all the materials used does not
                  making or finishing paper or           - the value of all the materials used    exceed 30% of the ex-works price
                  paperboard                               does not exceed 40% of the             of the product
                                                           ex-works price of the product, and
                                                         - within the above limit, the value
                                                           of all the materials of the same
                                                           heading as the product used does
                                                           not exceed 25% of the ex-works
                                                           price of the product
    8441          Other machinery for making up          Manufacture in which:                    Manufacture in which the value of
                  paper pulp, paper or paperboard,                                                all the materials used does not
                  including cutting machines of all      - the value of all the materials used    exceed 30% of the ex-works price
                  kinds                                    does not exceed 40% of the             of the product
                                                           ex-works price of the product, and
                                                         - within the above limit, the value
                                                           of all the materials of the same
                                                           heading as the product used does
                                                           not exceed 25% of the ex-works
                                                           price of the product
 ---pagebreak--- L 410/138        EN                                Official Journal of the European Union               30.12.2006
            (1)                      (2)                               (3)                       or (4)
    8444 to 8447    Machines of these headings for         Manufacture in which the value of
                    use in the textile industry            all the materials used does not
                                                           exceed 40% of the ex-works price
                                                           of the product
    ex 8448         Auxiliary machinery for use with       Manufacture in which the value of
                    machines of headings 8444              all the materials used does not
                    and 8445                               exceed 40% of the ex-works price
                                                           of the product
    8452            Sewing machines, other than
                    book-sewing machines of
                    heading 8440; furniture, bases
                    and covers specially designed for
                    sewing machines; sewing
                    machine needles:
                    - Sewing machines (lock stitch         Manufacture in which:
                      only) with heads of a weight not
                      exceeding 16 kg without motor        - the value of all the materials used
                      or 17 kg with motor                    does not exceed 40% of the
                                                             ex-works price of the product,
                                                           - the value of all the non-
                                                             originating materials used in
                                                             assembling the head (without
                                                             motor) does not exceed the value
                                                             of all the originating materials
                                                             used, and
                                                           - the thread-tension, crochet and
                                                             zigzag mechanisms used are
                                                             originating
                    - Other                                Manufacture in which the value of
                                                           all the materials used does not
                                                           exceed 40% of the ex-works price
                                                           of the product
    8456 to 8466    Machine-tools and machines and         Manufacture in which the value of
                    their parts and accessories of         all the materials used does not
                    headings 8456 to 8466                  exceed 40% of the ex-works price
                                                           of the product
    8469 to 8472    Office machines (for example,          Manufacture in which the value of
                    typewriters, calculating machines,     all the materials used does not
                    automatic data processing              exceed 40% of the ex-works price
                    machines, duplicating machines,        of the product
                    stapling machines)
 ---pagebreak--- 30.12.2006        EN                                Official Journal of the European Union                                          L 410/139
           (1)                        (2)                             (3)                      or                         (4)
    8480             Moulding boxes for metal               Manufacture in which the value of
                     foundry; mould bases; moulding         all the materials used does not
                     patterns; moulds for metal (other      exceed 50% of the ex-works price
                     than ingot moulds), metal              of the product
                     carbides, glass, mineral materials,
                     rubber or plastics
    8482             Ball or roller bearings                Manufacture:                          Manufacture in which the value of
                                                                                                  all the materials used does not
                                                            - from materials of any heading,      exceed 25% of the ex-works price
                                                              except that of the product, and     of the product
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              40% of the ex-works price of the
                                                              product
    8484             Gaskets and similar joints of          Manufacture in which the value of
                     metal sheeting combined with           all the materials used does not
                     other material or of two or more       exceed 40% of the ex-works price
                     layers of metal; sets or               of the product
                     assortments of gaskets and
                     similar joints, dissimilar in
                     composition, put up in pouches,
                     envelopes or similar packings;
                     mechanical seals
    8485             Machinery parts, not containing        Manufacture in which the value of
                     electrical connectors, insulators,     all the materials used does not
                     coils, contacts or other electrical    exceed 40% of the ex-works price
                     features, not specified or included    of the product
                     elsewhere in this Chapter
    ex Chapter 85    Electrical machinery and               Manufacture:                          Manufacture in which the value of
                     equipment and parts thereof;                                                 all the materials used does not
                     sound recorders and reproducers,       - from materials of any heading,      exceed 30% of the ex-works price
                     television image and sound               except that of the product, and     of the product
                     recorders and reproducers, and
                     parts and accessories of such
                     articles; except for:                  - in which the value of all the
                                                              materials used does not exceed
                                                              40% of the ex-works price of the
                                                              product
 ---pagebreak--- L 410/140      EN                                 Official Journal of the European Union                                             30.12.2006
           (1)                    (2)                                 (3)                       or                         (4)
    8501          Electric motors and generators          Manufacture in which:                    Manufacture in which the value of
                  (excluding generating sets)                                                      all the materials used does not
                                                          - the value of all the materials used    exceed 30% of the ex-works price
                                                            does not exceed 40% of the             of the product
                                                            ex-works price of the product, and
                                                          - within the above limit, the value
                                                            of all the materials of
                                                            heading 8503 used does not
                                                            exceed 10% of the ex-works price
                                                            of the product
    8502          Electric generating sets and rotary     Manufacture in which:                    Manufacture in which the value of
                  converters                                                                       all the materials used does not
                                                          - the value of all the materials used    exceed 30% of the ex-works price
                                                            does not exceed 40% of the             of the product
                                                            ex-works price of the product, and
                                                          - within the above limit, the value
                                                            of all the materials of
                                                            headings 8501 and 8503 used
                                                            does not exceed 10% of the
                                                            ex-works price of the product
    ex 8504       Power supply units for automatic        Manufacture in which the value of
                  data-processing machines                all the materials used does not
                                                          exceed 40% of the ex-works price
                                                          of the product
    ex 8518       Microphones and stands                  Manufacture in which:                    Manufacture in which the value of
                  therefore; loudspeakers, whether                                                 all the materials used does not
                  or not mounted in their                 - the value of all the materials used    exceed 25% of the ex-works price
                  enclosures; audio-frequency               does not exceed 40% of the             of the product
                  electric amplifiers; electric sound       ex-works price of the product, and
                  amplifier sets
                                                          - the value of all the non-
                                                            originating materials used does
                                                            not exceed the value of all the
                                                            originating materials used
 ---pagebreak--- 30.12.2006    EN                               Official Journal of the European Union                                             L 410/141
          (1)                    (2)                              (3)                        or                         (4)
    8519         Turntables (record-decks),            Manufacture in which:                    Manufacture in which the value of
                 record-players, cassette-players                                               all the materials used does not
                 and other sound reproducing           - the value of all the materials used    exceed 30% of the ex-works price
                 apparatus, not incorporating a          does not exceed 40% of the             of the product
                 sound recording device                  ex-works price of the product, and
                                                       - the value of all the
                                                         non-originating materials used
                                                         does not exceed the value of all
                                                         the originating materials used
    8520         Magnetic tape recorders and other     Manufacture in which:                    Manufacture in which the value of
                 sound recording apparatus,                                                     all the materials used does not
                 whether or not incorporating a        - the value of all the materials used    exceed 30% of the ex-works price
                 sound reproducing device                does not exceed 40% of the             of the product
                                                         ex-works price of the product, and
                                                       - the value of all the
                                                         non-originating materials used
                                                         does not exceed the value of all
                                                         the originating materials used
    8521         Video recording or reproducing        Manufacture in which:                    Manufacture in which the value of
                 apparatus, whether or not                                                      all the materials used does not
                 incorporating a video tuner           - the value of all the materials used    exceed 30% of the ex-works price
                                                         does not exceed 40% of the             of the product
                                                         ex-works price of the product, and
                                                       - the value of all the
                                                         non-originating materials used
                                                         does not exceed the value of all
                                                         the originating materials used
    8522         Parts and accessories suitable for    Manufacture in which the value of
                 use solely or principally with the    all the materials used does not
                 apparatus of headings 8519            exceed 40% of the ex-works price
                 to 8521                               of the product
    8523         Prepared unrecorded media for         Manufacture in which the value of
                 sound recording or similar            all the materials used does not
                 recording of other phenomena,         exceed 40% of the ex-works price
                 other than products of Chapter 37     of the product
 ---pagebreak--- L 410/142     EN                               Official Journal of the European Union                                             30.12.2006
          (1)                    (2)                               (3)                       or                         (4)
    8524         Records, tapes and other recorded
                 media for sound or other similarly
                 recorded phenomena, including
                 matrices and masters for the
                 production of records, but
                 excluding products of Chapter 37:
                 - Matrices and masters for the        Manufacture in which the value of
                   production of records               all the materials used does not
                                                       exceed 40% of the ex-works price
                                                       of the product
                 - Other                               Manufacture in which:                    Manufacture in which the value of
                                                                                                all the materials used does not
                                                       - the value of all the materials used    exceed 30% of the ex-works price
                                                         does not exceed 40% of the ex-         of the product
                                                         works price of the product, and
                                                       - within the above limit, the value
                                                         of all the materials of
                                                         heading 8523 used does not
                                                         exceed 10% of the ex-works price
                                                         of the product
    8525         Transmission apparatus for            Manufacture in which:                    Manufacture in which the value of
                 radio-telephony, radio-telegraphy,                                             all the materials used does not
                 radio-broadcasting or television,     - the value of all the materials used    exceed 25% of the ex-works price
                 whether or not incorporating            does not exceed 40% of the             of the product
                 reception apparatus or sound            ex-works price of the product, and
                 recording or reproducing
                 apparatus; television cameras;
                 still image video cameras and         - the value of all the
                 other video camera recorders;           non-originating materials used
                 digital cameras                         does not exceed the value of all
                                                         the originating materials used
    8526         Radar apparatus, radio                Manufacture in which:                    Manufacture in which the value of
                 navigational aid apparatus and                                                 all the materials used does not
                 radio remote control apparatus        - the value of all the materials used    exceed 25% of the ex-works price
                                                         does not exceed 40% of the             of the product
                                                         ex-works price of the product, and
                                                       - the value of all the
                                                         non-originating materials used
                                                         does not exceed the value of all
                                                         the originating materials used
 ---pagebreak--- 30.12.2006        EN                                Official Journal of the European Union                                             L 410/143
           (1)                        (2)                               (3)                       or                         (4)
    8527             Reception apparatus for radio-         Manufacture in which:                    Manufacture in which the value of
                     telephony, radio-telegraphy or                                                  all the materials used does not
                     radio-broadcasting, whether or         - the value of all the materials used    exceed 25% of the ex-works price
                     not combined, in the same                does not exceed 40% of the             of the product
                     housing, with sound recording or         ex-works price of the product, and
                     reproducing apparatus or a clock
                                                            - the value of all the
                                                              non-originating materials used
                                                              does not exceed the value of all
                                                              the originating materials used
    8528             Reception apparatus for                Manufacture in which:                    Manufacture in which the value of
                     television, whether or not                                                      all the materials used does not
                     incorporating radio broadcast          - the value of all the materials used    exceed 25% of the ex-works price
                     receivers or sound or video              does not exceed 40% of the             of the product
                     recording or reproducing                 ex-works price of the product, and
                     apparatus; video monitors and
                     video projectors
                                                            - the value of all the
                                                              non-originating materials used
                                                              does not exceed the value of all
                                                              the originating materials used
    8529             Parts suitable for use solely or
                     principally with the apparatus of
                     headings 8525 to 8528:
                     - Suitable for use solely or           Manufacture in which the value of
                       principally with video recording     all the materials used does not
                       or reproducing apparatus             exceed 40% of the ex-works price
                                                            of the product
                     - Other                                Manufacture in which:                    Manufacture in which the value of
                                                                                                     all the materials used does not
                                                            - the value of all the materials used    exceed 25% of the ex-works price
                                                              does not exceed 40% of the             of the product
                                                              ex-works price of the product, and
                                                            - the value of all the non-
                                                              originating materials used does
                                                              not exceed the value of all the
                                                              originating materials used
    8535 and 8536    Electrical apparatus for switching     Manufacture in which:                    Manufacture in which the value of
                     or protecting electrical circuits, or                                           all the materials used does not
                     for making connections to or in        - the value of all the materials used    exceed 30% of the ex-works price
                     electrical circuits                      does not exceed 40% of the             of the product
                                                              ex-works price of the product, and
                                                            - within the above limit, the value
                                                              of all the materials of
                                                              heading 8538 used does not
                                                              exceed 10% of the ex-works price
                                                              of the product
 ---pagebreak--- L 410/144      EN                                Official Journal of the European Union                                             30.12.2006
           (1)                     (2)                               (3)                       or                         (4)
    8537          Boards, panels, consoles, desks,       Manufacture in which:                    Manufacture in which the value of
                  cabinets and other bases,                                                       all the materials used does not
                  equipped with two or more              - the value of all the materials used    exceed 30% of the ex-works price
                  apparatus of heading 8535                does not exceed 40% of the             of the product
                  or 8536, for electric control or the     ex-works price of the product, and
                  distribution of electricity,
                  including those incorporating
                  instruments or apparatus of            - within the above limit, the value
                  Chapter 90, and numerical control        of all the materials of
                  apparatus, other than switching          heading 8538 used does not
                  apparatus of heading 8517                exceed 10% of the 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
                  wafers not yet cut into chips          - from materials of any heading,         exceed 25% of the ex-works price
                                                           except that of the product, and        of the product
                                                         - in which the value of all the
                                                           materials used does not exceed
                                                           40% of the ex-works price of the
                                                           product
    8542          Electronic integrated circuits and
                  microassemblies:
                  - Monolithic integrated circuits       Manufacture in which:                    Manufacture in which the value of
                                                                                                  all the materials used does not
                                                         - the value of all the materials used    exceed 25% of the ex-works price
                                                           does not exceed 40% of the             of the product
                                                           ex-works price of the product, and
                                                         - within the above limit, the value
                                                           of all the materials of
                                                           headings 8541 and 8542 used
                                                           does not exceed 10% of the
                                                           ex-works price of the product
                                                         or
                                                         The operation of diffusion (in which
                                                         integrated circuits are formed on a
                                                         semi-conductor substrate by the
                                                         selective introduction of an
                                                         appropriate dopant), whether or not
                                                         assembled and/or tested in a country
                                                         other than those specified in
                                                         Articles 3 and 4
 ---pagebreak--- 30.12.2006    EN                                 Official Journal of the European Union                                             L 410/145
          (1)                     (2)                                (3)                       or                         (4)
                 - Other                                 Manufacture in which:                    Manufacture in which the value of
                                                                                                  all the materials used does not
                                                         - the value of all the materials used    exceed 25% of the ex-works price
                                                           does not exceed 40% of the             of the product
                                                           ex-works price of the product, and
                                                         - within the above limit, the value
                                                           of all the materials of
                                                           headings 8541 and 8542 used
                                                           does not exceed 10% of the
                                                           ex-works price of the product
    8544         Insulated (including enamelled or       Manufacture in which the value of
                 anodised) wire, cable (including        all the materials used does not
                 coaxial cable) and other insulated      exceed 40% of the ex-works price
                 electric conductors, whether or         of the product
                 not fitted with connectors; optical
                 fibre cables, made up of
                 individually sheathed fibres,
                 whether or not assembled with
                 electric conductors or fitted with
                 connectors
    8545         Carbon electrodes, carbon               Manufacture in which the value of
                 brushes, lamp carbons, battery          all the materials used does not
                 carbons and other articles of           exceed 40% of the ex-works price
                 graphite or other carbon, with or       of the product
                 without metal, of a kind used for
                 electrical purposes
    8546         Electrical insulators of any            Manufacture in which the value of
                 material                                all the materials used does not
                                                         exceed 40% of the ex-works price
                                                         of the product
    8547         Insulating fittings for electrical      Manufacture in which the value of
                 machines, appliances or                 all the materials used does not
                 equipment, being fittings wholly        exceed 40% of the ex-works price
                 of insulating materials apart from      of the product
                 any minor components of metal
                 (for example, threaded sockets)
                 incorporated during moulding
                 solely for purposes of assembly,
                 other than insulators of
                 heading 8546; electrical conduit
                 tubing and joints therefor, of base
                 metal lined with insulating
                 material
    8548         Waste and scrap of primary cells,       Manufacture in which the value of
                 primary batteries and electric          all the materials used does not
                 accumulators; spent primary             exceed 40% of the ex-works price
                 cells, spent primary batteries and      of the product
                 spent electric accumulators;
                 electrical parts of machinery or
                 apparatus, not specified or
                 included elsewhere in this
                 Chapter
 ---pagebreak--- L 410/146         EN                                 Official Journal of the European Union                                          30.12.2006
           (1)                         (2)                             (3)                      or                         (4)
    ex Chapter 86    Railway or tramway locomotives,         Manufacture in which the value of
                     rolling-stock and parts thereof;        all the materials used does not
                     railway or tramway track fixtures       exceed 40% of the ex-works price
                     and fittings and parts thereof;         of the product
                     mechanical (including electro-
                     mechanical) traffic signalling
                     equipment of all kinds; except
                     for:
    8608             Railway or tramway track                Manufacture:                          Manufacture in which the value of
                     fixtures and fittings; mechanical                                             all the materials used does not
                     (including electromechanical)           - from materials of any heading,      exceed 30% of the ex-works price
                     signalling, safety or traffic control     except that of the product, and     of the product
                     equipment for railways,
                     tramways, roads, inland
                     waterways, parking facilities, port     - in which the value of all the
                     installations or airfields; parts of      materials used does not exceed
                     the foregoing                             40% of the ex-works price of 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
                     and accessories thereof; except         exceed 40% of the ex-works price
                     for:                                    of the product
    8709             Works trucks, self-propelled, not       Manufacture:                          Manufacture in which the value of
                     fitted with lifting or handling                                               all the materials used does not
                     equipment, of the type used in          - from materials of any heading,      exceed 30% of the ex-works price
                     factories, warehouses, dock areas         except that of the product, and     of the product
                     or airports for short distance
                     transport of goods; tractors of the
                     type used on railway station            - in which the value of all the
                     platforms; parts of the foregoing         materials used does not exceed
                     vehicles                                  40% of the ex-works price of the
                                                               product
    8710             Tanks and other armoured                Manufacture:                          Manufacture in which the value of
                     fighting vehicles, motorized,                                                 all the materials used does not
                     whether or not fitted with              - from materials of any heading,      exceed 30% of the ex-works price
                     weapons, and parts of such                except that of the product, and     of the product
                     vehicles
                                                             - in which the value of all the
                                                               materials used does not exceed
                                                               40% 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:
 ---pagebreak--- 30.12.2006     EN                               Official Journal of the European Union                                             L 410/147
           (1)                    (2)                              (3)                        or                         (4)
                  -- Not exceeding 50 cm3               Manufacture in which:                    Manufacture in which the value of
                                                                                                 all the materials used does not
                                                        - the value of all the materials used    exceed 20% of the ex-works price
                                                          does not exceed 40% of the             of the product
                                                          ex-works price of the product, and
                                                        - the value of all the
                                                          non-originating materials used
                                                          does not exceed the value of all
                                                          the originating materials used
                  -- Exceeding 50 cm3                   Manufacture in which:                    Manufacture in which the value of
                                                                                                 all the materials used does not
                                                        - the value of all the materials used    exceed 25% of the ex-works price
                                                          does not exceed 40% of the             of the product
                                                          ex-works price of the product, and
                                                        - the value of all the non-
                                                          originating materials used does
                                                          not exceed the value of all the
                                                          originating materials used
                  - Other                               Manufacture in which:                    Manufacture in which the value of
                                                                                                 all the materials used does not
                                                        - the value of all the materials used    exceed 30% of the ex-works price
                                                          does not exceed 40% of the             of the product
                                                          ex-works price of the product, and
                                                        - the value of all the
                                                          non-originating materials used
                                                          does not exceed the value of all
                                                          the originating materials used
    ex 8712       Bicycles without ball bearings        Manufacture from materials of any        Manufacture in which the value of
                                                        heading, except those of                 all the materials used does not
                                                        heading 8714                             exceed 30% of the ex-works price
                                                                                                 of the product
    8715          Baby carriages and parts thereof      Manufacture:                             Manufacture in which the value of
                                                                                                 all the materials used does not
                                                        - from materials of any heading,         exceed 30% of the ex-works price
                                                          except that of the product, and        of the product
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product
    8716          Trailers and semi-trailers; other     Manufacture:                             Manufacture in which the value of
                  vehicles, not mechanically                                                     all the materials used does not
                  propelled; parts thereof              - from materials of any heading,         exceed 30% of the ex-works price
                                                          except that of the product, and        of the product
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product
 ---pagebreak--- L 410/148         EN                                Official Journal of the European Union                                            30.12.2006
           (1)                        (2)                             (3)                        or                         (4)
    ex Chapter 88    Aircraft, spacecraft, and parts        Manufacture from materials of any       Manufacture in which the value of
                     thereof; except for:                   heading, except that of the product     all the materials used does not
                                                                                                    exceed 40% of the ex-works price
                                                                                                    of the product
    ex 8804          Rotochutes                             Manufacture from materials of any       Manufacture in which the value of
                                                            heading, including other materials      all the materials used does not
                                                            of heading 8804                         exceed 40% of the ex-works price
                                                                                                    of the product
    8805             Aircraft launching gear; deck-         Manufacture from materials of any       Manufacture in which the value of
                     arrestor or similar gear; ground       heading, except that of the product     all the materials used does not
                     flying trainers; parts of the                                                  exceed 30% of the ex-works price
                     foregoing articles                                                             of the product
    Chapter 89       Ships, boats and floating              Manufacture from materials of any       Manufacture in which the value of
                     structures                             heading, except that of the product.    all the materials used does not
                                                            However, hulls of heading 8906          exceed 40% of the ex-works price
                                                            may not be used                         of the product
    ex Chapter 90    Optical, photographic,                 Manufacture:                            Manufacture in which the value of
                     cinematographic, measuring,                                                    all the materials used does not
                     checking, precision, medical or        - from materials of any heading,        exceed 30% of the ex-works price
                     surgical instruments and                 except that of the product, and       of the product
                     apparatus; parts and accessories
                     thereof; except for:
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              40% 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
                     than those of heading 8544;            exceed 40% of the ex-works price
                     sheets and plates of polarizing        of the product
                     material; lenses (including
                     contact lenses), prisms, mirrors
                     and other optical elements, of any
                     material, unmounted, other than
                     such elements of glass not
                     optically worked
    9002             Lenses, prisms, mirrors and other      Manufacture in which the value of
                     optical elements, of any material,     all the materials used does not
                     mounted, being parts of or fittings    exceed 40% of the ex-works price
                     for instruments or apparatus,          of the product
                     other than such elements of glass
                     not optically worked
    9004             Spectacles, goggles and the like,      Manufacture in which the value of
                     corrective, protective or other        all the materials used does not
                                                            exceed 40% of the ex-works price
                                                            of the product
 ---pagebreak--- 30.12.2006     EN                               Official Journal of the European Union                                          L 410/149
           (1)                     (2)                             (3)                     or                         (4)
    ex 9005       Binoculars, monoculars, other         Manufacture:                          Manufacture in which the value of
                  optical telescopes, and mountings                                           all the materials used does not
                  therefor, except for astronomical     - from materials of any heading,      exceed 30% of the ex-works price
                  refracting telescopes and               except that of the product,         of the product
                  mountings therefor
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product; and
                                                        - in which the value of all the
                                                          non-originating materials used
                                                          does not exceed the value of all
                                                          the originating materials used
    ex 9006       Photographic (other than              Manufacture:                          Manufacture in which the value of
                  cinematographic) cameras;                                                   all the materials used does not
                  photographic flashlight apparatus     - from materials of any heading,      exceed 30% of the ex-works price
                  and flashbulbs other than               except that of the product,         of the product
                  electrically ignited flashbulbs
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product, and
                                                        - in which the value of all the
                                                          non-originating materials used
                                                          does not exceed the value of all
                                                          the originating materials used
    9007          Cinematographic cameras and           Manufacture:                          Manufacture in which the value of
                  projectors, whether or not                                                  all the materials used does not
                  incorporating sound recording or      - from materials of any heading,      exceed 30% of the ex-works price
                  reproducing apparatus                   except that of the product,         of the product
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product, and
                                                        - in which the value of all the
                                                          non-originating materials used
                                                          does not exceed the value of all
                                                          the originating materials used
    9011          Compound optical microscopes,         Manufacture:                          Manufacture in which the value of
                  including those for                                                         all the materials used does not
                  photomicrography,                     - from materials of any heading,      exceed 30% of the ex-works price
                  cinephotomicrography or                 except that of the product,         of the product
                  microprojection
                                                        - in which the value of all the
                                                          materials used does not exceed
                                                          40% of the ex-works price of the
                                                          product, and
                                                        - in which the value of all the
                                                          non-originating materials used
                                                          does not exceed the value of all
                                                          the originating materials used
 ---pagebreak--- L 410/150      EN                                Official Journal of the European Union                                          30.12.2006
           (1)                     (2)                             (3)                      or                         (4)
    ex 9014       Other navigational instruments         Manufacture in which the value of
                  and appliances                         all the materials used does not
                                                         exceed 40% of the ex-works price
                                                         of the product
    9015          Surveying (including                   Manufacture in which the value of
                  photogrammetrical surveying),          all the materials used does not
                  hydrographic, oceanographic,           exceed 40% of the ex-works price
                  hydrological, meteorological or        of the product
                  geophysical instruments and
                  appliances, excluding compasses;
                  rangefinders
    9016          Balances of a sensitivity of 5 cg      Manufacture in which the value of
                  or better, with or without weights     all the materials used does not
                                                         exceed 40% of the ex-works price
                                                         of the product
    9017          Drawing, marking-out or                Manufacture in which the value of
                  mathematical calculating               all the materials used does not
                  instruments (for example,              exceed 40% of the ex-works price
                  drafting machines, pantographs,        of the product
                  protractors, drawing sets, slide
                  rules, disc calculators);
                  instruments for measuring length,
                  for use in the hand (for example,
                  measuring rods and tapes,
                  micrometers, callipers), not
                  specified or included elsewhere in
                  this chapter
    9018          Instruments and appliances used
                  in medical, surgical, dental or
                  veterinary sciences, including
                  scintigraphic apparatus, other
                  electro-medical apparatus and
                  sight-testing instruments:
                  - Dentists' chairs incorporating       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
                    spittoons                            of heading 9018                       exceed 40% of the ex-works price
                                                                                               of the product
                  - Other                                Manufacture:                          Manufacture in which the value of
                                                                                               all the materials used does not
                                                         - from materials of any heading,      exceed 25% of the ex-works price
                                                           except that of the product, and     of the product
                                                         - in which the value of all the
                                                           materials used does not exceed
                                                           40% of the ex-works price of the
                                                           product
 ---pagebreak--- 30.12.2006    EN                                 Official Journal of the European Union                                          L 410/151
          (1)                     (2)                              (3)                      or                         (4)
    9019         Mechano-therapy appliances;             Manufacture:                          Manufacture in which the value of
                 massage apparatus; psychological                                              all the materials used does not
                 aptitude-testing apparatus; ozone       - from materials of any heading,      exceed 25% of the ex-works price
                 therapy, oxygen therapy, aerosol          except that of the product, and     of the product
                 therapy, artificial respiration or
                 other therapeutic respiration
                 apparatus                               - in which the value of all the
                                                           materials used does not exceed
                                                           40% of the ex-works price of the
                                                           product
    9020         Other breathing appliances and          Manufacture:                          Manufacture in which the value of
                 gas masks, excluding protective                                               all the materials used does not
                 masks having neither mechanical         - from materials of any heading,      exceed 25% of the ex-works price
                 parts nor replaceable filters             except that of the product, and     of the product
                                                         - in which the value of all the
                                                           materials used does not exceed
                                                           40% of the ex-works price of the
                                                           product
    9024         Machines and appliances for             Manufacture in which the value of
                 testing the hardness, strength,         all the materials used does not
                 compressibility, elasticity or other    exceed 40% of the ex-works price
                 mechanical properties of                of the product
                 materials (for example, metals,
                 wood, textiles, paper, plastics)
    9025         Hydrometers and similar floating        Manufacture in which the value of
                 instruments, thermometers,              all the materials used does not
                 pyrometers, barometers,                 exceed 40% of the ex-works price
                 hygrometers and psychrometers,          of the product
                 recording or not, and any
                 combination of these instruments
    9026         Instruments and apparatus for           Manufacture in which the value of
                 measuring or checking the flow,         all the materials used does not
                 level, pressure or other variables      exceed 40% of the ex-works price
                 of liquids or gases (for example,       of the product
                 flow meters, level gauges,
                 manometers, heat meters),
                 excluding instruments and
                 apparatus of heading 9014, 9015,
                 9028 or 9032
    9027         Instruments and apparatus for           Manufacture in which the value of
                 physical or chemical analysis (for      all the materials used does not
                 example, polarimeters,                  exceed 40% of the ex-works price
                 refractometers, spectrometers, gas      of the product
                 or smoke analysis apparatus);
                 instruments and apparatus for
                 measuring or checking viscosity,
                 porosity, expansion, surface
                 tension or the like; instruments
                 and apparatus for measuring or
                 checking quantities of heat, sound
                 or light (including exposure
                 meters); microtomes
 ---pagebreak--- L 410/152         EN                                Official Journal of the European Union                                             30.12.2006
           (1)                        (2)                              (3)                        or                         (4)
    9028             Gas, liquid or electricity supply
                     or production meters, including
                     calibrating meters therefor:
                     - Parts and accessories                Manufacture in which the value of
                                                            all the materials used does not
                                                            exceed 40% of the ex-works price
                                                            of the product
                     - Other                                Manufacture in which:                    Manufacture in which the value of
                                                                                                     all the materials used does not
                                                            - the value of all the materials used    exceed 30% of the ex-works price
                                                              does not exceed 40% of the             of the product
                                                              ex-works price of the product, and
                                                            - the value of all the non-
                                                              originating materials used does
                                                              not exceed the value of all the
                                                              originating materials used
    9029             Revolution counters, production        Manufacture in which the value of
                     counters, taximeters,                  all the materials used does not
                     mileometers, pedometers and the        exceed 40% of the ex-works price
                     like; speed indicators and             of the product
                     tachometers, other than those of
                     heading 9014 or 9015;
                     stroboscopes
    9030             Oscilloscopes, spectrum analysers      Manufacture in which the value of
                     and other instruments and              all the materials used does not
                     apparatus for measuring or             exceed 40% of the ex-works price
                     checking electrical quantities,        of the product
                     excluding meters of
                     heading 9028; instruments and
                     apparatus for measuring or
                     detecting alpha, beta, gamma,
                     X-ray, cosmic or other ionizing
                     radiations
    9031             Measuring or checking                  Manufacture in which the value of
                     instruments, appliances and            all the materials used does not
                     machines, not specified or             exceed 40% of the ex-works price
                     included elsewhere in this             of the product
                     chapter; profile projectors
    9032             Automatic regulating or                Manufacture in which the value of
                     controlling instruments and            all the materials used does not
                     apparatus                              exceed 40% of the ex-works price
                                                            of the product
    9033             Parts and accessories (not             Manufacture in which the value of
                     specified or included elsewhere in     all the materials used does not
                     this chapter) for machines,            exceed 40% of the ex-works price
                     appliances, instruments or             of the product
                     apparatus of Chapter 90
    ex Chapter 91    Clocks and watches and parts           Manufacture in which the value of
                     thereof; except for:                   all the materials used does not
                                                            exceed 40% of the ex-works price
                                                            of the product
 ---pagebreak--- 30.12.2006    EN                               Official Journal of the European Union                                             L 410/153
          (1)                    (2)                               (3)                       or                         (4)
    9105         Other clocks                          Manufacture in which:                    Manufacture in which the value of
                                                                                                all the materials used does not
                                                       - the value of all the materials used    exceed 30% of the ex-works price
                                                         does not exceed 40% of the             of the product
                                                         ex-works price of the product, and
                                                       - the value of all the non-
                                                         originating materials used does
                                                         not exceed the value of all the
                                                         originating materials used
    9109         Clock movements, complete and         Manufacture in which:                    Manufacture in which the value of
                 assembled                                                                      all the materials used does not
                                                       - the value of all the materials used    exceed 30% of the ex-works price
                                                         does not exceed 40% of the             of the product
                                                         ex-works price of the product, and
                                                       - the value of all the non-
                                                         originating materials used does
                                                         not exceed the value of all the
                                                         originating materials used
    9110         Complete watch or clock               Manufacture in which:                    Manufacture in which the value of
                 movements, unassembled or                                                      all the materials used does not
                 partly assembled (movement            - the value of all the materials used    exceed 30% of the ex-works price
                 sets); incomplete watch or clock        does not exceed 40% of the             of the product
                 movements, assembled; rough             ex-works price of the product, and
                 watch or clock movements
                                                       - within the above limit, the value
                                                         of all the materials of
                                                         heading 9114 used does not
                                                         exceed 10% of the ex-works price
                                                         of the product
    9111         Watch cases and parts thereof         Manufacture:                             Manufacture in which the value of
                                                                                                all the materials used does not
                                                       - from materials of any heading,         exceed 30% of the ex-works price
                                                         except that of the product, and        of the product
                                                       - in which the value of all the
                                                         materials used does not exceed
                                                         40% of the ex-works price of the
                                                         product
    9112         Clock cases and cases of a similar    Manufacture:                             Manufacture in which the value of
                 type for other goods of this                                                   all the materials used does not
                 chapter, and parts thereof            - from materials of any heading,         exceed 30% of the ex-works price
                                                         except that of the product, and        of the product
                                                       - in which the value of all the
                                                         materials used does not exceed
                                                         40% of the ex-works price of the
                                                         product
    9113         Watch straps, watch bands and
                 watch bracelets, and parts thereof:
 ---pagebreak--- L 410/154         EN                                  Official Journal of the European Union                                             30.12.2006
           (1)                         (2)                               (3)                        or                         (4)
                     - Of base metal, whether or not          Manufacture in which the value of
                        gold- or silver-plated, or of         all the materials used does not
                        metal clad with precious metal        exceed 40% of the ex-works price
                                                              of the product
                     - Other                                  Manufacture in which the value of
                                                              all the materials used does not
                                                              exceed 50% of the ex-works price
                                                              of the product
    Chapter 92       Musical instruments; parts and           Manufacture in which the value of
                     accessories of such articles             all the materials used does not
                                                              exceed 40% of the ex-works price
                                                              of the product
    Chapter 93       Arms and ammunition; parts and           Manufacture in which the value of
                     accessories thereof                      all the materials used does not
                                                              exceed 50% of the ex-works price
                                                              of the product
    ex Chapter 94    Furniture; bedding, mattresses,          Manufacture from materials of any        Manufacture in which the value of
                     mattress supports, cushions and          heading, except that of the product      all the materials used does not
                     similar stuffed furnishings; lamps                                                exceed 40% of the ex-works price
                     and lighting fittings, not                                                        of the product
                     elsewhere specified or included;
                     illuminated signs, illuminated
                     name-plates and the like;
                     prefabricated buildings; except
                     for:
    ex 9401 and      Base metal furniture,                    Manufacture from materials of any        Manufacture in which the value of
    ex 9403          incorporating unstuffed cotton           heading, except that of the product      all the materials used does not
                     cloth of a weight of 300 g/m2 or                                                  exceed 40% of the ex-works price
                     less                                     or                                       of the product
                                                              Manufacture from cotton cloth
                                                              already made up in a form ready for
                                                              use with materials of heading 9401
                                                              or 9403, provided that:
                                                              - the value of the cloth does not
                                                                exceed 25% of the ex-works price
                                                                of the product, and
                                                              - all the other materials used are
                                                                originating and are classified in a
                                                                heading other than heading 9401
                                                                or 9403
    9405             Lamps and lighting fittings              Manufacture in which the value of
                     including searchlights and               all the materials used does not
                     spotlights and parts thereof, not        exceed 50% of the ex-works price
                     elsewhere specified or included;         of the product
                     illuminated signs, illuminated
                     name-plates and the like, having a
                     permanently fixed light source,
                     and parts thereof not elsewhere
                     specified or included
 ---pagebreak--- 30.12.2006        EN                                Official Journal of the European Union               L 410/155
           (1)                        (2)                               (3)                       or (4)
    9406             Prefabricated buildings                Manufacture in which the value of
                                                            all the materials used does not
                                                            exceed 50% of the ex-works price
                                                            of the product
    ex Chapter 95    Toys, games and sports                 Manufacture from materials of any
                     requisites; parts and accessories      heading, except that of the product
                     thereof; except for:
    9503             Other toys; reduced-size ("scale")     Manufacture:
                     models and similar recreational
                     models, working or not; puzzles        - from materials of any heading,
                     of all kinds                             except that of the product, and
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              50% of the ex-works price of the
                                                              product
    ex 9506          Golf clubs and parts thereof           Manufacture from materials of any
                                                            heading, except that of the product.
                                                            However, roughly-shaped blocks
                                                            for making golf-club heads may be
                                                            used
    ex Chapter 96    Miscellaneous manufactured             Manufacture from materials of any
                     articles; except for:                  heading, except that of the product
    ex 9601 and      Articles of animal, vegetable or       Manufacture from "worked"
    ex 9602          mineral carving materials              carving materials of the same
                                                            heading as the product
    ex 9603          Brooms and brushes (except for         Manufacture in which the value of
                     besoms and the like and brushes        all the materials used does not
                     made from marten or squirrel           exceed 50% of the ex-works price
                     hair), hand-operated mechanical        of the product
                     floor sweepers, not motorized,
                     paint pads and rollers, squeegees
                     and mops
    9605             Travel sets for personal toilet,       Each item in the set must satisfy the
                     sewing or shoe or clothes              rule which would apply to it if it
                     cleaning                               were not included in the set.
                                                            However, non-originating articles
                                                            may be incorporated, provided that
                                                            their total value does not exceed
                                                            15% of the ex-works price of the set
    9606             Buttons, press-fasteners, snap-        Manufacture:
                     fasteners and press-studs, button
                     moulds and other parts of these        - from materials of any heading,
                     articles; button blanks                  except that of the product, and
                                                            - in which the value of all the
                                                              materials used does not exceed
                                                              50% of the ex-works price of the
                                                              product
 ---pagebreak--- L 410/156      EN                                Official Journal of the European Union              30.12.2006
           (1)                     (2)                             (3)                        or (4)
    9608          Ball-point pens; felt-tipped and       Manufacture from materials of any
                  other porous-tipped pens and           heading, except that of the product.
                  markers; fountain pens,                However, nibs or nib-points of the
                  stylograph pens and other pens;        same heading as the product may be
                  duplicating stylos; propelling or      used
                  sliding pencils; pen-holders,
                  pencil-holders and similar
                  holders; parts (including caps and
                  clips) of the foregoing articles,
                  other than those of heading 9609
    9612          Typewriter or similar ribbons,         Manufacture:
                  inked or otherwise prepared for
                  giving impressions, whether or         - from materials of any heading,
                  not on spools or in cartridges;          except that of the product, and
                  ink-pads, whether or not inked,
                  with or without boxes
                                                         - in which the value of all the
                                                           materials used does not exceed
                                                           50% of the ex-works price of the
                                                           product
    ex 9613       Lighters with piezo-igniter            Manufacture in which the value of
                                                         all the materials of heading 9613
                                                         used does not exceed 30% of the
                                                         ex-works price of the product
    ex 9614       Smoking pipes and pipe bowls           Manufacture from roughly-shaped
                                                         blocks
    Chapter 97    Works of art, collectors' pieces       Manufacture from materials of any
                  and antiques                           heading, except that of the product
 ---pagebreak--- 30.12.2006      EN                    Official Journal of the European Union                         L 410/157
                                                  ANNEX IIIa
                        specimens of movement certificate EUR.1 and application
                                    for a movement certificate EUR.1
                                             Printing instructions
    1.     Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in
           the length may be allowed. The paper used must be white, sized for writing, not containing
           mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche
           pattern background making any falsification by mechanical or chemical means apparent to
           the eye.
    2.     The competent authorities of the contracting parties may reserve the right to print the forms
           themselves or may have them printed by approved printers. In the latter case, each form
           must include a reference to such approval. Each form must bear the name and address of
           the printer or a mark by which the printer can be identified. It shall also bear a serial
           number, either printed or not, by which it can be identified.
 ---pagebreak--- L 410/158          EN                        Official Journal of the European Union                                                                             30.12.2006
                                                MOVEMENT CERTIFICATE
      1. Exporter (Name, full address, country)
                                                                        EUR.1                    No     A 000.000
                                                                               See notes overleaf before completing this form.
                                                                   2. Certificate used in preferential trade between
                                                                        .......................................................................................
      3. Consignee (Name, full address, country) (Optional)                                                          and
                                                                        .......................................................................................
                                                                   (Insert appropriate countries, groups of countries or territories)
                                                                   4. Country, group of                                    5. Country, group of
                                                                        countries or territory                                      countries or territory of
                                                                        in which the products                                       destination
                                                                        are considered as
                                                                        originating
      6. Transport details (Optional)                              7. Remarks
      8. Item number; Marks and numbers; Number and kind of packages ;              1
                                                                                                   9. Gross mass                              10. Invoices
          Description of goods                                                                              (kg) or other                             (Optional)
                                                                                                            measure
                                                                                                            (litres, m .,    3
                                                                                                            etc.)
   1
          If goods are not packed, indicate number of articles or state "in bulk" as appropriate
 ---pagebreak--- 30.12.2006                   EN                                            Official Journal of the European Union                                                                    L 410/159
       11. CUSTOMS ENDORSEMENT                                                                            12. DECLARATION BY THE EXPORTER
       Declaration certified                                                                                I, the undersigned, declare that the goods described
                                                                                                            above meet the conditions required for the issue of
       Export document              1
                                                                                                            this certificate.
       Form ..................................No ….……...                                                    Place and date ………………........................
       Of ……………………………………….                                                                                  ..........................................................................
                                                                                                          (Signature)
       Customs office .................................……
       Issuing country or territory ......................Stamp
       ...................................................................
       ...................................................................
       Place and date ……………......................
       ...................................................................
       ……............................................................
       (Signature)
    1
              Complete only where the regulations of the exporting country or territory require.
 ---pagebreak--- L 410/160                 EN                                     Official Journal of the European Union                                                30.12.2006
         13. REQUEST FOR VERIFICATION, to                                                      14. RESULT OF VERIFICATION
                                                                                               Verification carried out shows that this certificate   (1)
                                                                                                 was issued by the customs office indicated and
                                                                                               that the information contained therein is accurate.
                                                                                                does not meet the requirements as to authenticity
                                                                                               and accuracy (see remarks appended).
         Verification of the authenticity and accuracy of this certificate                     .........................................………………………………..
         is requested.
                                                                                                                                  (Place and date)
         ...............................................…………….................................
                                                                                                            Stamp
                                               (Place and date)
                                                                                               .....................................................…
                      Stamp
                                                                                                                   (Signature)
         .....................................................……
                                                                                               _____________
                                (Signature)
                                                                                               (1) Insert X in the appropriate box.
                                                                                 NOTES
   1.           Certificate must not contain erasures or words written over one another. Any alterations
                must be made by deleting the incorrect particulars and adding any necessary corrections.
                Any such alteration must be initialled by the person who completed the certificate and
                endorsed by the Customs authorities of the issuing country or territory.
   2.           No spaces must be left between the items entered on the certificate and each item must be
                preceded by an item number. A horizontal line must be drawn immediately below the last
                item. Any unused space must be struck through in such a manner as to make any later
                additions impossible.
   3.           Goods must be described in accordance with commercial practice and with sufficient detail
                to enable them to be identified.
 ---pagebreak--- 30.12.2006         EN                         Official Journal of the European Union                                                                             L 410/161
                                   APPLICATION FOR A MOVEMENT CERTIFICATE
       1. Exporter (Name, full address, country)                         EUR.1                    No     A 000.000
                                                                                See notes overleaf before completing this form.
                                                                    2. Application for a certificate to be used in preferential
                                                                         trade between
                                                                         .......................................................................................
       3. Consignee (Name, full adress, country) (Optional)                                                           and
                                                                         .......................................................................................
                                                                        (Insert appropriate countries or groups of countries or territories)
                                                                    4. Country, group of                                    5. Country, group of
                                                                         countries or territory                                      countries or territory of
                                                                         in which the products                                       destination
                                                                         are considered as
                                                                         originating
       6. Transport details (Optional)                              7. Remarks
       8. Item number; Marks and numbers; Number and kind of packages                1
                                                                                                    9. Gross mass                              10. Invoices
           Description of goods                                                                              (kg) or other
                                                                                                             measure                                   (Optional)
                                                                                                             (litres, m .,    3
                                                                                                             etc.)
    1
          If goods are not packed, indicate number of articles or state "in bulk" as appropriate
 ---pagebreak--- L 410/162          EN                               Official Journal of the European Union                                                                 30.12.2006
                                         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 documents1:
                          .....................................................................................................................................
                          .....................................................................................................................................
                          .....................................................................................................................................
                          .....................................................................................................................................
   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)
   1
          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--- 30.12.2006      EN                    Official Journal of the European Union                         L 410/163
                                                  ANNEX IIIb
                     specimens of movement certificate EUR-MED and application
                                  for a movement certificate EUR-MED
                                             Printing instructions
    1.     Each form shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus 8 mm in
           the length may be allowed. The paper used must be white, sized for writing, not containing
           mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche
           pattern background making any falsification by mechanical or chemical means apparent to
           the eye.
    2.     The competent authorities of the contracting parties may reserve the right to print the forms
           themselves or may have them printed by approved printers. In the latter case, each form
           must include a reference to such approval. Each form must bear the name and address of
           the printer or a mark by which the printer can be identified. It shall also bear a serial
           number, either printed or not, by which it can be identified.
 ---pagebreak--- L 410/164          EN                        Official Journal of the European Union                                                                             30.12.2006
                                                MOVEMENT CERTIFICATE
      1. Exporter (Name, full address, country)                         EUR-MED A 000.000                 No
                                                                               See notes overleaf before completing this form.
                                                                   2. Certificate used in preferential trade between
                                                                        .......................................................................................
      3. Consignee (Name, full address, country) (Optional)                                                          and
                                                                        .......................................................................................
                                                                   (Insert appropriate countries, groups of countries or territories)
                                                                   4. Country, group of                                    5. Country, group of
                                                                        countries or territory                                      countries or territory of
                                                                        in which the products                                       destination
                                                                        are considered as
                                                                        originating
      6. Transport details (Optional)                              7. Remarks
                                                                    Cumulation applied with …………………
                                                                   (name of the country/countries)
                                                                    No cumulation applied.
                                                                   (Insert X in the appropriate box)
      8. Item number; Marks and numbers; Number and kind of packages ;             1
                                                                                                   9. Gross mass                              10. Invoices
          Description of goods                                                                              (kg) or other
                                                                                                            measure                                   (Optional)
                                                                                                            (litres, m ,     3
                                                                                                            etc.)
   1
          If goods are not packed, indicate number of articles or state "in bulk" as appropriate
 ---pagebreak--- 30.12.2006                   EN                                            Official Journal of the European Union                                                                    L 410/165
       11. CUSTOMS ENDORSEMENT                                                                            12. DECLARATION BY THE EXPORTER
       Declaration certified                                                                                I, the undersigned, declare that the goods described
                                                                                                            above meet the conditions required for the issue of
       Export document              1
                                                                                                            this certificate.
       Form ..................................No ….……...                                                    Place and date ………………........................
       Of ……………………………………….                                                                                  ..........................................................................
       Customs office .................................……                                                 (Signature)
       Issuing country or territory ......................Stamp
       ...................................................................
       ...................................................................
       Place and date ……………......................
       ...................................................................
       ……............................................................
       (Signature)
    1
              Complete only where the regulations of the exporting country or territory require.
 ---pagebreak--- L 410/166                 EN                                     Official Journal of the European Union                                                30.12.2006
         13. REQUEST FOR VERIFICATION, to                                                      14. RESULT OF VERIFICATION
                                                                                               Verification carried out shows that this certificate   (1)
                                                                                                 was issued by the customs office indicated and
                                                                                               that the information contained therein is accurate.
                                                                                                does not meet the requirements as to authenticity
                                                                                               and accuracy (see remarks appended).
         Verification of the authenticity and accuracy of this certificate                     .........................................………………………………..
         is requested.
                                                                                                                                  (Place and date)
         ...............................................…………….................................
                                                                                                               Stamp
                                               (Place and date)
                                                                                               .....................................................…
                         Stamp
                                                                                                                   (Signature)
         .....................................................……
                                                                                               _____________
                                (Signature)
                                                                                               (1) Insert X in the appropriate box.
                                                                                 NOTES
   1.           Certificate must not contain erasures or words written over one another. Any alterations
                must be made by deleting the incorrect particulars and adding any necessary corrections.
                Any such alteration must be initialled by the person who completed the certificate and
                endorsed by the Customs authorities of the issuing country or territory.
   2.           No spaces must be left between the items entered on the certificate and each item must be
                preceded by an item number. A horizontal line must be drawn immediately below the last
                item. Any unused space must be struck through in such a manner as to make any later
                additions impossible.
   3.           Goods must be described in accordance with commercial practice and with sufficient detail
                to enable them to be identified.
 ---pagebreak--- 30.12.2006         EN                         Official Journal of the European Union                                                                             L 410/167
                                  APPLICATION FOR A MOVEMENT CERTIFICATE
       1. Exporter (Name, full address, country)                         EUR-MED A 000.000                 No
                                                                                See notes overleaf before completing this form.
                                                                    2. Application for a certificate to be used in preferential
                                                                         trade between
                                                                         .......................................................................................
       3. Consignee (Name, full address, country) (Optional)                                                          and
                                                                         .......................................................................................
                                                                        (Insert appropriate countries or groups of countries or territories)
                                                                    4. Country, group of                                    5. Country, group of
                                                                         countries or territory                                      countries or territory of
                                                                         in which the products                                       destination
                                                                         are considered as
                                                                         originating
       6. Transport details (Optional)                              7. Remarks
                                                                     Cumulation applied with …………………
                                                                    (name of the country/countries)
                                                                     No cumulation applied.
                                                                    (Insert X in the appropriate box)
       8. Item number; Marks and numbers; Number and kind of packages               1
                                                                                                    9. Gross mass                              10. Invoices
           Description of goods                                                                              (kg) or other
                                                                                                             measure                                   (Optional)
                                                                                                             (litres, m ,     3
                                                                                                             etc.)
    1
          If goods are not packed, indicate number of articles or state "in bulk" as appropriate
 ---pagebreak--- L 410/168          EN                             Official Journal of the European Union                                                         30.12.2006
                                        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 documents1:
                          ..........................................................................................................................
                          ..........................................................................................................................
                          ..........................................................................................................................
                          ..........................................................................................................................
   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)
   1
          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--- 30.12.2006          EN                   Official Journal of the European Union                         L 410/169
                                                     ANNEX IVa
                                         Text of the invoice declaration
    The invoice declaration, the text of which is given below, must be made out in accordance with the
    footnotes. However, the footnotes do not have to be reproduced.
                                                    Spanish version
    El exportador de los productos incluidos en el presente documento (autorización aduanera n° ..
    …(1).) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen
    preferencial . …(2).
                                                     Czech version
    Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě
    zřetelně označených, mají tyto výrobky preferenční původ v …(2).
                                                    Danish version
    Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr.
    ...(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(2).
                                                    German version
    Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses
    Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben,
    präferenzbegünstigte ...(2) Ursprungswaren sind.
                                                   Estonian version
    Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib, et
    need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
                                                     Greek version
    Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ.
    ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιµησιακής
    καταγωγής ...(2).
 ---pagebreak--- L 410/170          EN                     Official Journal of the European Union                     30.12.2006
                                                     English version
   The exporter of the products covered by this document (customs authorization No ...(1)) declares
   that, except where otherwise clearly indicated, these products are of ...(2) preferential origin.
                                                     French version
   L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1)) déclare
   que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2)).
                                                     Italian version
   L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ...(1))
   dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...(2).
                                                     Latvian version
   Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka,
   iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2).
                                                  Lithuanian version
   Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr ...(1)) deklaruoja, kad,
   jeigu kitaip nenurodyta, tai yra ... (2) preferencinės kilmės prekės.
                                                  Hungarian version
   A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő
   jelzés hianyában az áruk kedvezményes …(2) származásúak.
                                                    Maltese version
   L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara
   li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali …(2).
                                                      Dutch version
   De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...(1)),
   verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële
   ... oorsprong zijn (2).
 ---pagebreak--- 30.12.2006         EN                     Official Journal of the European Union                         L 410/171
                                                     Polish version
    Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje,
    że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie.
                                                  Portuguese version
    O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...(1))
    declara que, salvo expressamente indicado em contrário, estes produtos são de origem
    preferencial ...(2).
                                                   Slovenian version
    Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da,
    razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.
                                                     Slovak version
    Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem
    zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).
                                                     Finnish version
    Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä tuotteet
    ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).
                                                    Swedish version
    Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1))
    försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).
 ---pagebreak--- L 410/172               EN                                 Official Journal of the European Union                                                 30.12.2006
                                                                     Bulgarian version
   Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1))
   декларира, че освен където ясно е отбелязано друго, тези продукти са с …...
   (2)
      преференциален произход.
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                                                                                                                3
   ............................................................................................................................................
                                                                           (Place and date)
                                                                                                                                                4
   ............................................................................................................................................
                    (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
   1
            When the invoice declaration is made out by an approved exporter, the authorisation number
            of the approved exporter must be entered in this space. When the invoice declaration is not
            made out by an approved exporter, the words in brackets shall be omitted or the space left
            blank.
   2
            Origin of products to be indicated. When the invoice declaration relates in whole or in part, to
            products originating in Ceuta and Melilla, the exporter must clearly indicate them in the
            document on which the declaration is made out, by means of the symbol "CM".
   3
            These indications may be omitted if the information is contained on the document itself.
   4
            In cases where the exporter is not required to sign, the exemption of signature also implies the
            exemption of the name of the signatory.
 ---pagebreak--- 30.12.2006          EN                    Official Journal of the European Union                        L 410/173
                                                      ANNEX IVb
                                    Text of the invoice declaration EUR-MED
    The invoice declaration EUR-MED, the text of which is given below, must be made out in
    accordance with the footnotes. However, the footnotes do not have to be reproduced.
                                                     Spanish version
    El exportador de los productos incluidos en el presente documento (autorización aduanera n° ..
    …(1).) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen
    preferencial . …(2).
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                      Czech version
    Vývozce výrobků uvedených v tomto dokumentu (číslo povolení …(1)) prohlašuje, že kromě
    zřetelně označených, mají tyto výrobky preferenční původ v …(2).
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                     Danish version
    Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr.
    ...(1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i ...(2).
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                     German version
    Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. ...(1)) der Waren, auf die sich dieses
    Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben,
    präferenzbegünstigte ...(2) Ursprungswaren sind.
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
 ---pagebreak--- L 410/174         EN                   Official Journal of the European Union                        30.12.2006
                                                 Estonian version
   Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. ...(1)) deklareerib, et
   need tooted on ...(2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                  Greek version
   Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ΄αριθ.
   ...(1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιµησιακής
   καταγωγής ...(2).
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                  English version
   The exporter of the products covered by this document (customs authorization No ...(1)) declares
   that, except where otherwise clearly indicated, these products are of ...(2) preferential origin.
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                  French version
   L'exportateur des produits couverts par le présent document (autorisation douanière n° ...(1)) déclare
   que, sauf indication claire du contraire, ces produits ont l'origine préférentielle ... (2)).
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                  Italian version
   L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. ...(1))
   dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale ...(2).
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
 ---pagebreak--- 30.12.2006          EN                    Official Journal of the European Union                      L 410/175
                                                     Latvian version
    Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. …(1)), deklarē, ka,
    iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no …(2).
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                   Lithuanian version
    Šiame dokumente išvardytų prekių eksportuotojas (muitinės liudijimo Nr ...(1)) deklaruoja, kad,
    jeigu kitaip nenurodyta, tai yra ... (2) preferencinės kilmės prekės.
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                   Hungarian version
    A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám: …(1)) kijelentem, hogy eltérő
    jelzés hianyában az áruk kedvezményes …(2) származásúak.
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                     Maltese version
    L-esportatur tal-prodotti koperti b'dan id-dokument (awtorizzazzjoni tad-dwana nru. …(1)) jiddikjara
    li, ħlief fejn indikat b'mod ċar li mhux hekk, dawn il-prodotti huma ta' oriġini preferenzjali …(2).
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                      Dutch version
    De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. ...(1)),
    verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële
    ... oorsprong zijn (2).
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
 ---pagebreak--- L 410/176         EN                     Official Journal of the European Union                         30.12.2006
                                                    Polish version
   Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr …(1)) deklaruje,
   że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają …(2) preferencyjne pochodzenie.
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                 Portuguese version
   O exportador dos produtos cobertos pelo presente documento (autorização aduaneira n°. ...(1))
   declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial
   ...(2).
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                  Slovenian version
   Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št …(1)) izjavlja, da,
   razen če ni drugače jasno navedeno, ima to blago preferencialno …(2) poreklo.
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                    Slovak version
   Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia …(1)) vyhlasuje, že okrem
   zreteľne označených, majú tieto výrobky preferenčný pôvod v …(2).
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
                                                    Finnish version
   Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o ...(1)) ilmoittaa, että nämä tuotteet
   ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja ... alkuperätuotteita (2).
   - cumulation applied with ……..(name of the country/countries)
   - no cumulation applied (3)
 ---pagebreak--- 30.12.2006               EN                                Official Journal of the European Union                                                  L 410/177
                                                                       Swedish version
    Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. ...(1))
    försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande ... ursprung (2).
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                                      Bulgarian version
    Износителят на продуктите, обхванати от този документ (митническо разрешение № …(1))
    декларира, че освен където ясно е отбелязано друго, тези продукти са с …...
    (2)
       преференциален произход.
    - cumulation applied with ……..(name of the country/countries)
    - no cumulation applied (3)
                                                                                                                                                 4
    ............................................................................................................................................
                                                                            (Place and date)
                                                                                                                                                 5
    ............................................................................................................................................
                     (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
    1
             When the invoice declaration is made out by an approved exporter, the authorisation number
             of the approved exporter must be entered in this space. When the invoice declaration is not
             made out by an approved exporter, the words in brackets shall be omitted or the space left
             blank.
    2
             Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to
             products originating in Ceuta and Melilla, the exporter must clearly indicate them in the
             document on which the declaration is made out, by means of the symbol "CM".
    3
             Complete and delete where necessary.
    4
             These indications may be omitted if the information is contained on the document itself.
    5
             In cases where the exporter is not required to sign, the exemption of signature also implies the
             exemption of the name of the signatory.
 ---pagebreak--- L 410/178      EN                    Official Journal of the European Union                      30.12.2006
                                       JOINT DECLARATION
                                concerning the Principality of Andorra
   1.     Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the
          Harmonised System shall be accepted by Bulgaria as originating in the Community within
          the meaning of this Agreement.
   2.     Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of
          the abovementioned products.
                                       JOINT DECLARATION
                                concerning the Republic of San Marino
   1.     Products originating in the Republic of San Marino shall be accepted by Bulgaria as
          originating in the Community within the meaning of this Agreement.
   2.     Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of
          the abovementioned products.