CELEX: 31986R0846
Language: en
Date: 1986-03-03
Title: Council Regulation (EEC) No 846/86 of 3 March 1986 on the rules of origin for trade between Spain and Portugal in the period during which the transitional measures are applied

27.3.86                                     Official Journal of the European Communities                                No L 83/ 1
                                                                    I
                                                  (Acts whose publication is obligatory)
                                            COUNCIL REGULATION (EEC) No 846/86
                                                            of 3 March 1986
                on the rules of origin for trade between Spain and Portugal in the period during which
                                                 the transitional measures are applied
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,                               between these two new Member States (5), establishes
                                                                        internal Community transit documents for use in parti­
                                                                        cular in trade between Spain and Portugal and lays
Having regard to the Treaty establishing the European                   down detailed rules for their use as evidence of the ori­
Economic Community,                                                     ginating status of goods in such trade ; whereas this
                                                                        Regulation should therefore refer, in the interests of
                                                                        clarity, to the said administrative cooperation arrange­
Having regard to the Act of Accession of Spain and                      ments adopted by the Commission ;
Portugal, and in particular Article 1 of Protocol No 3 ,
annexed thereto,
                                                                        Whereas in order to facilitate the use of internal Com­
                                                                        munity transit documents indicating Spanish or
Having regard to the proposal from the Commission ,                     Portuguese origin, Council Regulation (EEC)
                                                                        No 3351 /83 of 14 November 1983 on the procedure to
                                                                        facilitate the issue of movement certificates EUR. 1
Whereas Article 1 of Protocol No 3 concerning the                       and the making out of forms EUR. 2 under the provi­
exchange of goods between Spain and Portugal for the                    sions governing preferential trade between the Euro­
period during which the transitional measures are                       pean Economic Community and certain countries (6)
applied provides that by 1 March 1986 the Council                       should be extended to cover trade between Spain and
shall adopt rules of origin applicable to the products                   Portugal, so that information concerning originating
originating in Spain or Portugal falling within Chapters                status can be sent from Spain to Portugal and vice
25 to 99 of the Common Customs Tariff, with the                         versa, and in the case of transactions taking place
exception of products covered by Council Regulation                     within a single Member State, between undertakings ;
(EEC) No 2783 /75 of 29 October 1975 on the common
system of trade for ovalbumin and lactalbumin ('),
Council Regulation ( EEC) No 3033 /80 of 1 1 Novem­                     Whereas this Regulation does not affect the provisions
ber 1980 laying down the trade arrangements appli­                      of the Treaty establishing the European Coal and Steel
cable to certain goods resulting from the processing of                 Community, in particular as regards the rights and obli­
agricultural products (2), or Council Regulation (EEC)                  gations of the Member States, the powers of the institu­
No 3035 /80 of 11 November 1980 laying down general                     tions of that Community and the rules laid down by
rules for granting export refunds on certain agricultural               that Treaty for the functioning of the common market
products exported in the form of goods not covered by                   in coal and steel ; whereas on practical grounds this
Annex II to the Treaty, and the criteria for fixing the                 Regulation should include the goods listed in Annex I
amount of such refunds (3), as last amended by Regula­                  to the Treaty establishing the European Coal and Steel
tion (EEC) No 1982/85 (4);                                              Community ;
Whereas Commission Regulation ( EEC) No 409/86 of
20 February 1986 on methods of administrative cooper­                   Whereas to ensure the uniform application of this
ation to safeguard during the transitional period the                   Regulation, a Community procedure should be estab­
free movement of goods in trade between the Com­                        lished for the adoption in due course of provisions on
munity as constituted on 31 December 1985 , on the one                  the concept of working or processing for the purposes
hand, and Spain and Portugal, on the other, and                         of Article 1 ( 1 ) (b) and (2) (b); whereas close and effi­
                                                                        cient cooperation between the Member States and the
(') OJ  No L 282,  1 . II . 1975 , p. 104.
(2) OJ  No L 323 , 29 . 1 1 . 1980, p. 1 .
(3) OJ  No L 323 , 29 . 1 1 . 1980, p. 27 .                             (5)  OJ No L 46, 25.2 . 1986, p. 5 .
(4) OJ  No L 186,  19.7 . 1985 , p. 8 .                                 (6)  OJ No L 339, 5 . 12 . 1983 , p . 19 .
 ---pagebreak---  No L 83 /2                               Official Journal of the European Communities                                  27 . 3 . 86
Commission should be organized for this purpose                       (a) mineral products extracted from their soil or from
through the Committee on Origin set up under Council                      their seabed ;
Regulation ( EEC) No 802/68 of 27 June 1968 on the
common definition of the concept of the origin of                     (b) vegetable products harvested there ;
goods (7),
                                                                     (c) live animals born and raised there ;
                                                                     (d) used articles collected there fit only for the recov­
                                                                          ery of raw materials ;
HAS ADOPTED THIS REGULATION :
                                                                     (e) waste and scrap resulting from manufacturing
                                                                          operations conducted there ;
                              TITLE I                                (f) goods produced there exclusively from products
                                                                          specified in subparagraphs (a) to (e).
     Definition of the concept of 'originating products'
                              Article 1
For the purposes of the arrangements established in                                            Article 3
Article 1 (2) and (3) of Protocol No 3 to the Act of
Accession, the following products shall be considered                 1 . For the purpose of implementing Article 1 ( 1 ) (b)
as :                                                                 and (2) (b) the following shall be considered as suffi­
                                                                     cient working or processing :
1.   products originating in Spain :
     (a) products wholly obtained in Spain ;                         (a) working or processing as a result of which the
                                                                          goods obtained receive a classification under a
     (b) products obtained in Spain in the manufacture                    tariff heading other than that covering each of the
         of which products other than those referred to                   products worked or processed, except, however,
         in (a) are used, provided that the said products                 working or processing specified in Annex I, List A,
         have undergone sufficient working or process­                    where the special provisions of that list apply ;
         ing within the meaning of Article 3 . This con­
         dition shall not apply, however, to products                (b) working or processing specified in Annex I , List B.
         which, within the meaning of this Regulation,
         originate in Portugal ;
                                                                     ' Sections', 'Chapters' and 'headings' shall mean the
2.   products originating in Portugal :                              Sections, Chapters and headings in the Customs Coop­
                                                                     eration Council nomenclature for the classification of
     (a) products wholly obtained in Portugal ;
                                                                     goods in customs tariffs .
     (b) products obtained in Portugal in the manufac­
         ture of which products other than those
         referred to in (a) are used, provided that the              When, for a given product obtained, a percentage rule
         said products have undergone sufficient work­               limits in List A and in List B the value of the materials
         ing or processing within the meaning of                     and parts which can be used, the total value of these
         Article 3 . This condition shall not apply, how­            materials and parts, whether or not they have changed
         ever, to products which, within the meaning of              tariff heading in the course of the working, processing
         this Protocol , originate in Spain .                        or assembly within the limits and under the conditions
                                                                     laid down in each of those two lists, may not exceed, in
The products in Annex III shall be temporarily                       relation to the value of the product obtained, the value
excluded from the scope of this Regulation . Neverthe­               corresponding either to the common rate, if the rates
less, the arrangements regarding administrative cooper­              are identical in both lists, or to the higher of the two if
ation and Article 9 shall apply mutatis mutandis to                  they are different.
these products .
                                                                     2 . For the purpose of implementing Article 1 ( 1 ) (b)
                                                                     and (2) (b) in respect of products falling within Chap­
                              Article 2
                                                                    ters 84 to 92 of the Common Customs Tariff, the fol­
                                                                     lowing rules may be applied :
The following shall be considered as wholly obtained
either in Spain or in Portugal within the meaning of
Article 1 ( 1 ) (a) and (2) (a):                                     (a) originating status shall be conferred on the prod­
                                                                          ucts set out in Annex II , List I , by working, pro­
                                                                          cessing or assembly in which the value of the non­
                                                                          originating materials incorporated does not exceed
(7)  OJ No L 148 , 28 . 6 . 1968 , p. 1 .                                 40 % of the value of the finished product ;
 ---pagebreak---   27 . 3 . 86                            Official Journal of the European Communities                                No L 83 /3
  (b) originating status shall be conferred on the prod­                   in salt, sulphur dioxide or other aqueous solutions,
        ucts set out in Annex II, List II , by working, pro­               removal of damaged parts, and like operations);
        cessing or assembly in which the value of the non­
        originating materials incorporated does not exceed           (b) simple operations consisting of removal of dust,
        30 % of the value of the finished product ;                        sifting or screening, classifying, matching (includ­
                                                                           ing the making up of sets of articles), washing,
                                                                          painting, cutting up ;
  For certain products a lower percentage and/or special             (c) (i) changes of packing and breaking up and
  conditions are, however, applicable.                                          assembly of consignments ;
                                                                          (ii) simple placing in bottles, flasks, bags, cases,
                                                                                boxes, fixing on cards or boards, etc., and all
 The rules set out in Annex II shall be in addition to                          other simple packing operations ;
 and not in substitution for those contained in Annex I.
                                                                     (d) affixing marks, lables or other like distinguishing
                                                                          signs on products or their packaging ;
 The exporter may decide whether to use the rules set                (e) simple mixing of products, whether or not of differ­
 out in Annex I or those in Annex II . However, the rules                 ent kinds, where one or more components of the
 set out in Annex II may be applied in respect of a                       mixtures do not meet the conditions laid down in
 particular product only as an alternative to, and not in                 this Protocol to enable them to be considered as
 conjunction with those in Annex I.                                       originating either in the Community or in Portugal ;
                                                                     (f) simple assembly of parts of articles to constitute a
                                                                          complete article ;
 3 . Accessories , spare parts and tools dispatched with             (g) a combination of two or more operations specified
 a piece of equipment, machine, apparatus or vehicle                      in subparagraphs (a) to (f);
 which are part of the normal equipment and included
 in the price thereof, or are not separately invoiced, are          (h) slaughter of animals .
regarded as one with the piece of equipment, machine,
 apparatus or vehicle in question .
4. Sets within the meaning of General Rule 3 of the
 Nomenclature shall be regarded as originating when all
component articles are originating products . Neverthe­                                        Article 4
less, when a set is composed of originating and non­
originating articles, the set as a whole shall be regarded
as originating provided that the value of the non-ori­               1.  Where Lists A and B in Annex I and Lists I and II
ginating articles does not exceed 1 5 % of the total value          in Annex II provide that goods obtained in Spain or
of the set.                                                         Portugal shall be considered as originating therein only
                                                                    if the value of the products worked or processed does
                                                                    not exceed a given percentage of the value of the goods
5 . Packing shall be considered as forming a whole                  obtained, the values to be taken into consideration for
with the goods contained therein . This provision , how­            determining such percentage shall be :
ever, shall not apply to packing which is not of the nor­
mal type for the article packed and which has intrinsic             — as regards products whose importation can be
utilization value and is of a durable nature, apart from                 proved : their customs value at the time of importa­
its function as packing.                                                 tion ,
                                                                         as regards products of undetermined origin ; the
6. In order to determine whether goods originate in                      earliest ascertainable price paid for such products
Spain or in Portugal , it shall not be necessary to estab­               in the territory of the two Member States where
lish whether the power and fuel , plant and equipment,                   manufacture takes place,
and machines and tools used to obtain such goods ori­
ginate in third countries or not.
                                                                   — the ex-works price of the goods obtained, less inter­
                                                                         nal taxes refunded or refundable on exportation .
7 . For the purpose of implementing Article 1 ( 1 ) (b)
and (2) (b) the following shall always be considered as            ' Ex-works price' shall mean the price paid to manufac­
insufficient working or processing to confer the status            turer in whose undertaking the last working or process­
of originating product, whether or not there is a change           ing is carried out, provided the price includes the value
of tariff heading :                                                of all the products used in manufacture .
(a) operations to ensure the preservation of merchan­              ' Customs value' shall be understood as meaning the
       dise in good condition during transport and storage         customs value as determined in accordance with the
       (ventilation, spreading out, drying, chilling, placing      Agreement on implementation of Article VII of the
 ---pagebreak---   No L 83 /4                            Official Journal of the European Communities                                27 . 3 . 86
 General Agreement on Tariffs and Trade done at                     For the purpose of subsequent verification, the Spanish
 Geneva on 12 April 1979 .                                         or Portuguese customs authorities must keep the said
                                                                   internal Community transit documents, or copies of
                                                                   documents having the same effect, for not less than two
                                                                   years .
                           TITLE
                                                                   2 . Subsequent verification of the documents shall be
                 Administrative cooperation
                                                                   carried out in accordance with the relevant provisions
                                                                   of the Community transit system .
                            Article 5
 Originating products within the meaning of this Regu­
 lation may be imported into Spain or Portugal under
 the preferential arrangements provided for in Article 1                                      TITLE III
 of Protocol No 3 to the Act of Accession on production
 of an internal Community transit document T 2 ES ,
 T 2 L ES, T 2 PT or T 2 L PT, or other document having                                  General provisions
 the same effect, made out in Spain or Portugal as the
 case may be, as provided for in Article 17 of Regulation                                      Article 9
 (EEC) No 409/86 .
                                                                    1 . Products used in the manufacture of products of a
                                                                   kind to which this Regulation applies and in respect of
                                                                   which an internal Community transit document T 2 ES,
                            Article 6                              T 2 L ES, T 2 PT or T 2 L PT, or other document having
                                                                   the same effect, is made out in Spain or Portugal in
 The exporter or his authorized representative shall sub­          accordance with Article 17 of Regulation (EEC) No
 mit any supporting evidence indicating that one of the            409/86, must :
 internal Community transit documents referred to in
 Article 5 , endorsed with the words ' Portuguese origin'         (a) be in free circulation in Spain or Portugal, as the
 or ' Spanish origin ', as appropriate, in accordance with              case may be ; or
 Article 17 of Regulation (EEC) No 409/86, may cor­
 rectly be made out in respect of the goods for export to
 Spain or Portugal as the case may be .                            (b) have given rise to the payment in Spain or Portugal
                                                                        of the compensating levy provided for in
                                                                        Article 8 (4) of Commission Regulation (EEC)
                                                                        No 526/86 of 28 February 1986 on transitional
                           Article 7                                    measures for trade within the Community in goods
                                                                        obtained in Spain or Portugal, or in another Mem­
 1 . Regulation ( EEC) No 3351 / 83 shall apply mutatis                 ber State under a system providing for suspension
mutandis to the making-out of the internal Community                    or drawback of customs duties or other import
transit documents referred to in Article 5 .                            charges — compensating levy (•).
2 . For the purposes of Articles 1 ( 1 ) (b) last sentence        The exporter may opt for rule (a) or rule (b).
and 2 (b) last sentence, evidence of the originating sta­
tus of Spanish or Portuguese products may also take
the form of one of the internal Community transit                 2. However, by way of exception from paragraph 1 ,
documents referred to in Article 5 , made out in Spain            products from another Member State covered by a
or Portugal as the case may be .                                  Community internal transit document T 2, T 2 L, T 2
                                                                  ES, T 2 L ES, T 2 PT or T 2 L PT, or a document hav­
                                                                  ing the same effect, made out in the said Member State,
                                                                  which are used in Spain or Portugal in the manufacture
                           Article 8                              of products of the kind to which this Regulation
                                                                  applies, may be the subject of drawback or other form
 1.   In order to ensure the proper application of this           of exemption from customs duties applicable between
Title, the Kingdom of Spain and the Portuguese                    the other Member States and Portugal or Spain as the
 Republic shall assist each other, through their respec­          case may be.
tive customs administrations, in checking the authen­
ticity and accuracy of the internal Community transit
documents T 2 ES, T 2 L ES, T 2 PT or T 2 L PT or
documents having the same effect.                                 (')   OJ No L 52, 28 . 2. 1986, p. 1 .
 ---pagebreak--- 27.3.86                              Official Journal of the European Communities                            No L 83 / 5
                          Article 10                             adopted in accordance with the procedure laid down in
                                                                 Article 14 (2) and (3) of Regulation (EEC) No 802/68 .
1 . The Committee on Origin set up by Article 12 of
Regulation (EEC) No 802/68 may examine all matters
relating to the implementation of this Regulation which                                   Article 11
are raised by its chairman either on his own initiative or
at the request of a representative of one of the Member         This Regulation shall enter into force on the day of its
States .                                                         publication in the Official Journal of the European
                                                                 Communities.
2 . The provisions required for applying the definition
of the concept of 'originating products' shall be                It shall apply from 1 March 1986.
                 This Regulation shall be binding in its entirety and directly applicable in all Member
                 States .
                 Done at Brussels, 3 March 1986.
                                                                                For the Council
                                                                                 The President
                                                                             W. F. van EEKELEN
 ---pagebreak---    No L 83/6                                    Official Journal of the European Communities                                                27.3.86
                                                                     ANNEX I
                                                                       LIST A
                   List of working or processing operations which result in a change of tariff heading without conferring the
                   status of 'originating products' on the products undergoing such operations, or conferring this status only
                                                            subject to certain conditions
                        Products obtained
                                                                    Working or processing that does               Working or processing that
                                                                        not confer the status of                      confers the status of
       CCT                                                                                                      originating products when the
     heading                                                             originating products
                                  Description                                                                    following conditions are met
        No
  ex 28.19         Zinc oxide                                  Manufacture from products of head­
                                                               ing No 79.01
  ex 28.38         Aluminium sulphate                                                                      Manufacture in which the value of
                                                                                                          the products used does not exceed
                                                                                                          50 % of the value of the finished
                                                                                                          product
     30.03         Medicaments (including veterinary                                                      Manufacture in which the value of
                  medicaments)                                                                            the products used does not exceed
                                                                                                          50 % of the value of the finished
                                                                                                          product
     31.05        Other fertilizers ; goods of the present                                                Manufacture in which the value of
                  Chapter in tablets, lozenges and sim­                                                   the products used does not exceed
                  ilar prepared forms or in packings of                                                   50 % of the value of the finished
                  a gross weight not exceeding 10 kg                                                      product
    32.06        Colour lakes                                 Manufacture from materials of head­
                                                              ing No 32.04 or 32.05 (')
    32.07        Other colouring matter ; inorganic           Mixing of oxides or salts of Chap­
                 products of a kind used as lumino­           ter 28 with extenders such as barium
                 phores                                       sulphate, chalk barium carbonate
                                                              and satin white (')
 ex 33.06        Aqueous distillates and aqueous so­          Manufacture from essential oils (ter­
                 lutions of essential oils, including        peneless or not), concretes, absolutes
                 such products suitable for medicinal        or resinoids (')
                 uses
 ex 35.07        Prepared enzymes not           elsewhere                                                Manufacture in which the value of
                 specified or included                                                                   the products used does not exceed
                                                                                                         50 % of the value of the finished
                                                                                                         product
    37.01        Photographic plates and film in the         Manufacture from products of head­
                 flat, sensitized, unexposed, of any         ing No 37.02 (')
                 material other than paper, paper­
                 board or cloth
    37.02        Film in rolls, sensitized, unexposed,       Manufacture from products of head­
                 perforated or not                           ing No 37.01 (')
(') These  provisions do not apply where the products are obtained from products which have acquired the status of 'originating products' in accord­
     ance with the conditions laid down in List B.
 ---pagebreak--- 27 . 3 . 86                                   Official Journal of the European Communities                                            No L 83 / 7
                      Products obtained                                                                       Working or processing that
                                                                Working or processing that does                   confers the status of
                                                                     not confer the status of
     CCT
                                                                      originating products
                                                                                                             originating products when the
   heading -                    Description                                                                  following conditions are met
      No
    37.04        Sensitized plates and film, exposed       Manufacture from products of head­
                but not developed, negative or posi­       ing No 37.01 or 37.02 (•)
                tive
   38.11         Disinfectants, insecticides, fungi­                                                  Manufacture in which the value of
                cides, rat poisons, herbicides, anti­                                                 the products used does not exceed
                sprouting products, plant growth re­                                                  50 % of the value of the finished
                gulators and similar products, put up                                                 product
                in forms or packings for sale by retail
                or as preparations or as articles (for
                example, sulphur-treated bands,
                wicks and candles, fly-papers)
   38.13        Pickling preparations for metal sur­                                                  Manufacture in which the value of
                faces ; fluxes and other auxiliary pre­                                               the products used does not exceed
                parations for soldering, brazing or                                                   50 % of the value of the finished
                welding ; soldering, brazing or weld­                                                 product
                ing powders and pastes consisting of
                metal and other materials ; prepara­
                tions of a kind used as cores or coat­
                ings for welding rods and electrodes
ex 38.14        Anti-knock preparations, oxidation                                                    Manufacture in which the value of
                inhibitors, gum inhibitors, viscosity                                                 the products used does not exceed
                improvers, anti-corrosive prepara­                                                    50% of the value of the finished
                tions and similar prepared additives                                                  product
                for mineral oils, excluding prepared
                 additives for lubricants
   38.15         Prepared rubber accelerators                                                         Manufacture in which the value of
                                                                                                      the products used does not exceed
                                                                                                      50 % of the value of the finished
                                                                                                      product
   38.17         Preparations and charges for fire-ex­                                                 Manufacture in which the value of
                 tinguishers ; charged fire-extinguish­                                               the products used does not exceed
                 ing grenades                                                                          50% of the value of the finished
                                                                                                      product
    38.18        Composite solvents and thinners for                                                   Manufacture in which the value of
                 varnishes and similar products                                                       the products used does not exceed
                                                                                                       50 % of the value of the finished
                                                                                                       product
ex 38.19         Chemical products and preparations                                                    Manufacture in which the value of
                 of the chemical or allied industries                                                 the products used does not exceed
                 (including those consisting of mix­                                                   50 % of the value of the finished
                 tures of natural products), not else­                                                 product
                 where specified or included ; residual
                 products of the chemical or allied in­
                 dustries not elsewhere specified or
                 included, excluding :
                 — Fusel oil and dippel's oil ;
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accord­
     ance with the conditions laid down in List B.
 ---pagebreak---  No L 83 / 8                                  Official Journal of the European Communities                                         27 . 3 . 86
                      Products obtained
                                                                Working or processing that does          Working or processing that
                                                                    not confer the status of                 confers the status of
      OCT                                                                                              originating products when the
    heading                                                          originating products
                                 Description                                                            following conditions are met
       No
   ex 38.19          Naphthenic acids and their wat­
   (cont 'd)        er-insoluble salts ; esters of naph­
                    thenic acids ;
                    Sulphonaphthenic acids and
                    their water-insoluble salts ; esters
                    of sulphonaphthenic acids ;
                    Petroleum sulphonates, exclud­
                    ing petroleum sulphonates of al­
                    kali metals, of ammonium or of
                    ethanolamines, thiophenated sul­
                    phonic acids of oils obtained
                    from bituminous minerals, and
                    their salts ;
                    Mixed alkylbenzenes and mixed
                    alkylnaphthalenes ;
                    Ion exchangers
                    Catalysts
                   Getters for vacuum tubes
                    Refractory cements or mortars
                   and similar compositions
                   Alkaline iron oxide for the purifi­
                   cation of gas
                   Carbon (excluding that in artifi­
                   cial     graphite       of   heading
                   No 38.01 ) in metal-graphite or
                   other compounds, in the form of
                   small plates, bars or other semi­
                   manufactures
                   Sorbitol other than that of head­
                   ing No 29.04
                   Ammoniacal gas liquors and
                   spent oxide produced in coal gas
                   purification
ex 39.02      Polymerization products                                                            Manufacture in which the value of
                                                                                                 the products used does not exceed
                                                                                                 50 % of the value of the finished
                                                                                                 product
ex 39.07      Articles of materials of the kinds de­                                             Manufacture in which the value of
              scribed in headings Nos 39.01 to                                                  the products used does not exceed
              39.06 with the exception of fans and                                              50 % of the value of the finished
              hand       screens,      non-mechanical,                                          product
              frames and handles therefor and
             parts of such frames and handles,
             and corset busks and similar sup­
             ports for articles of apparel or cloth­
             ing accessories
   40.05      Plates, sheets and strip, of unvulcan­                                            Manufacture in which the value of
             ized natural or synthetic rubber,                                                  the products used, except that of na­
             other than smoked sheets and crepe                                                 tural rubber, does not exceed 50 % of
             sheets of heading No 40.01 or 40.02 ;                                              the value of the finished product
             granules of unvulcanized natural or
             synthetic rubber compounded ready
             for vulcanization ; unvulcanized na­
             tural or synthetic rubber, compound­
             ed before or after coagulation either
             with carbon black (with or without
 ---pagebreak---  27-3.86                                       Official Journal of the European Communities                                             No L 83 /9
                        Products obtained
                                                                  Working or processing that does               Working or processing that
                                                                                                                    confers the status of
                                                                      not confer the status of
      CCT
                                                                       originating products                   originating products when the
    heading                       Description                                                                  following conditions are met
       No
    40.05         the addition of mineral oil), or with
   (cont'd)       silica (with or without the addition of
                  mineral oil), in any form, of a kind
                  known as masterbatch
    41.08         Patent leather and imitation patent                                                   Varnishing or metallizing of leather
                 leather ; metallized leather                                                           of headings Nos 41.02 to 41.06 (other
                                                                                                       than skin leather of crossed Indian
                                                                                                       sheep and Indian goat or kid, not
                                                                                                       further prepared than vegetable
                                                                                                       tanned, or if otherwise prepared ob­
                                                                                                       viously unsuitable for immediate use
                                                                                                       in the manufacture of leather articles)
                                                                                                       in which the value of the skin leather
                                                                                                       used does not exceed 50 % of the val­
                                                                                                       ue of the finished product
    43.03        Articles of furskin                        Making up from furskin in plates ,
                                                            crosses and similar forms (heading
                                                            No ex 43.02) (')
ex 44.21         Complete wooden packing cases,                                                         Manufacture from boards not cut to
                 boxes, crates, drums and similar                                                      size
                 packings excepting those made of
                 fibreboard
ex 44.28         Match splints ; wooden pegs or pins        Manufacture from drawn wood
                 for footwear
    45.03        Articles of natural cork                                                               Manufacture from products of head­
                                                                                                       ing No 45.01
ex 48.07         Paper and paperboard, ruled, lined,                                                   Manufacture from paper pulp
                 or squared, but not otherwise printed,
                 in rolls or sheets
    48.14        Writing blocks , envelopes , letter                                                    Manufacture in which the value of
                 cards, plain postcards , correspond­                                                  the products used does not exceed
                 ence cards ; boxes, pouches, wallets                                                  50 % of the value of the finished
                 and writing compendiums, of paper                                                     product
                 or paperboard , containing only an
                 assortment of paper stationery
    48.15        Other paper and paperboard, cut to                                                    Manufacture from paper pulp
                 size or shape
ex 48.16         Boxes, bags and other packing con­                                                    Manufacture in which the value of
                 tainers, of paper or paperboard                                                       the products used does not exceed
                                                                                                       50% of the value of the finished
                                                                                                       product
(') These provisions do not apply where the products are obtained from products which have acquired the status of 'originating products' in accord­
     ance with the conditions laid down in List B.
 ---pagebreak---  No L 83 / 10                                      Official Journal of the European Communities                                                  27 . 3 . 86
                         Products obtained
                                                                         Working or processing that does               Working or processing that
                                                                                                                           confers the status of
                                                                             not confer the status of
      CCT
                                                                               originating products                  originating products when the
    heading                         Description                                                                       following conditions are met
       No
    49.09          Picture postcards, Christmas and                 Manufacture from products of head­
                   other picture greeting cards, printed           ing No 49.1 1
                   by any process, with or without trim­
                   mings
    49.10          Calendars of any kind, of paper or               Manufacture from products of head­
                   paperboard,         including      calendar     ing No 49.1 1
                   blocks
    50.04 (')      Silk yarn, other than yarn of noil or                                                       Manufacture from products other
                   other waste silk, not put up for retail                                                     than those of heading No 50.04
                   sale
    50.05 (')      Yarn spun from noil or other waste                                                          Manufacture from products of head­
                   silk, not put up for retail sale                                                            ing No 50.03
 ex 50.07 (')      Silk yarn and yarn spun from noil or                                                        Manufacture from products of head­
                   other waste silk, put up for retail sale                                                    ings Nos 50.01 to 50.03
 ex 50.07 (')      Imitation catgut of silk                                                                    Manufacture from products of head­
                                                                                                               ing No 50.01 or of heading No 50.03
                                                                                                               neither carded nor combed
    50.09 0        Woven fabrics of silk, of noil or of                                                        Manufacture from products of head­
                   other waste silk                                                                            ing No 50.02 or 50.03
    51.01 (')      Yarn of man-made fibres (contin­                                                            Manufacture from chemical products
                   uous), not put up for retail sale                                                           or textile pulp
    51.02 0 )      Monofll, strip (artificial straw and                                                        Manufacture from chemical products
                  the like) and imitation catgut, of                                                           or textile pulp
                  man-made fibre materials
    51.03(0       Yarn of man-made fibres (contin­                                                             Manufacture from chemical products
                  uous), put up for retail sale                                                                or textile pulp
    51.04 (0      Woven fabrics of man-made fibres                                                             Manufacture from chemical products
                  (continuous), including woven fa­                                                            or textile pulp
                  brics of monofil or strip of heading
                  No 51.01 or 51.02
(') For yarn composed of two or more textile materials, the conditions shown in the list must also be met in respect of each of the headings under
     which yarns of the other textile materials of which the mixed yarn is composed would be classified. This rule, however, does not apply to any one
     or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated .
(2) For fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under
     which fabric of the other textile materials of which the mixed fabric is composed would be classified . This rule, however, does not apply to any
     one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated . This percentage shall
     be increased :
     — to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
          falling within headings Nos ex 51.01 and 58.07 ,
     — to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or
          of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
          transparent or coloured glue between two films of artificial plastic material .
 ---pagebreak---     27 . 3 . 86                                       Official Journal of the European Communities                                               No L 83 / 11
                             Products obtained
                                                                            Working or processing that does                 Working or processing that
                                                                                 not confer the status of                      confers the status of
         CCT
                                                                                  originating products                    originating products when the
       heading                          Description                                                                       following conditions are met
          No
       52.01 (')       Metallized yarn, being textile yarn                                                          Manufacture from chemical prod­
                       spun with metal or covered with me­                                                          ucts, from textile pulp or from natur­
                       tal by any process                                                                           al textile fibres, or their waste,
                                                                                                                    neither carded nor combed
       52.02 0         Woven fabrics of metal thread or of
                                                                                                                    Manufacture from chemical prod­
                       metallized yarn, of a kind used in                                                          ucts, from textile pulp or from natur­
                       articles of apparel, as furnishing fa­                                                      al textile fibres, discontinuous man­
                       brics or the like                                                                           made fibres or their waste
       53.06 (')       Yarn of carded sheep's or lambs'                                                            Manufacture from products of head­
                       wool (woollen yarn), not put up for                                                         ing No 53.01 or 53.03
                      retail sale
       53.07 (')       Yarn of combed sheep's or lambs'                                                            Manufacture from products of head­
                      wool (worsted yarn), not put up for                                                          ing No 53.01 or 53.03
                      retail sale
      53.08 (')       Yarn of fine animal hair (carded or                                                          Manufacture from raw fine animal
                      combed), not put up for retail sale                                                         hair of heading No 53.02
      53.09 (')       Yarn of horsehair or of other coarse                                                        Manufacture from raw coarse animal
                      animal hair, not put up for retail sale                                                     hair of heading No 53.02 or from raw
                                                                                                                  horsehair of heading No 05.03
      53.100 )        Yarn of sheep's or lambs' wool, of                                                          Manufacture from materials of head­
                      horsehair or of other animal hair                                                           ings Nos 05.03 and 53.01 to 53.04
                      (fine or coarse), put up for retail sale
      53.11 0         Woven fabrics of sheep's or lambs'                                                          Manufacture from materials of head­
                     wool or of fine animal hair                                                                  ings Nos 53.01 to 53.05
      53.12 0        Woven fabrics of horsehair or of                                                             Manufacture from products of head­
                     other coarse animal hair
                                                                                                                  ings Nos 53.02 to 53.05 or from horse­
                                                                                                                  hair of heading No 05.03
      54.03 (')      Flax or ramie yarn, not put up for re­                                                      Manufacture either from products of
                     tail sale
                                                                                                                 heading No 54.01 neither carded nor
                                                                                                                 combed or from products of heading
                                                                                                                 No 54.02
     54.04 0         Flax or ramie yarn, put up for retail                                                       Manufacture from materials of head­
                     sale
                                                                                                                 ing No 54.01 or 54.02
^^          larn comPose(* tw0 °.r more textile materials, the conditions shown in the list must also be met in respect of each of the headings under
      which yarns of the other textile materials of which the mixed yarn is composed would be classified. This rule, however, does not apply to any one
      or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated.
(2)         fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under
      which fabric of the other textile materials of which the mixed fabric is composed would be classified. This rule, however, does not apply to any
      one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage
      be increased :                                                                                                                                 6
                                                                                                                                                        shall
      — to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped
            falling within headings Nos ex 51.01 and ex 58.07,                                                                                              '
                     where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or
            of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
            transparent or coloured glue between two films of artificial plastic material .
 ---pagebreak---   No L 83 / 12                                     Official Journal of the European Communities                                                  27 . 3 . 86
                         Products obtained
                                                                         Working or processing that does                Working or processing that
                                                                             not confer the status of                      confers the status of
      CCT                                                                                                             originating products when the
    heading                                                                    originating products
                                     Description                                                                      following conditions are met
       No
    54.05 (2)      Woven fabrics of flax or of ramie                                                            Manufacture from materials of head­
                                                                                                                ing No 54.01 or 54.02
    55.05 (')      Cotton yarn, not put up for retail sale                                                      Manufacture from materials of head­
                                                                                                               ing No 55.01 or 55.03
    55.06 0 )      Cotton yarn, put up for retail sale                                                         Manufacture from materials of head­
                                                                                                               ing No 55.01 or 55.03
    55.07 0        Cotton gauze                                                                                Manufacture from materials of head­
                                                                                                               ing No 55.01 , 55.03 or 55.04
    55.08 (2)      Terry towelling and similar terry fa­                                                       Manufacture from materials of head­
                   brics, of cotton                                                                            ing No 55.01 , 55.03 or 55.04
    55.09 (2)      Other woven fabrics of cotton                                                               Manufacture from materials of head­
                                                                                                               ing No 55.01 , 55.03 or 55.04
    56.01          Man-made fibres (discontinuous),                                                            Manufacture from chemical products
                  not carded, combed or otherwise pre­                                                         or textile pulp
                  pared for spinning
    56.02         Continuous filament tow for the                                                              Manufacture from chemical products
                  manufacture of man-made fibres                                                               or textile pulp
                  (discontinuous)
    56.03         Waste (including yarn waste and                                                              Manufacture from chemical products
                  pulled or garnetted rags) of man­                                                            or textile pulp
                  made fibres (continuous or discon­
                  tinuous), not carded, combed or oth­
                  erwise prepared for spinning
    56.04         Man-made fibres (discontinuous or                                                            Manufacture from chemical products
                  waste),        carded,       combed        or                                                or textile pulp
                  otherwise prepared for spinning
   56.05 (')      Yarn of man-made fibres (discontin­                                                          Manufacture from chemical products
                  uous or waste), not put up for retail                                                        or textile pulp
                  sale
(') For yarn composed of two or more textile materials, the conditions shown in the list must also be met in respect of each of the headings under
     which yarns of the other textile materials of which the mixed yarn is composed would be classified. This rule, however, does not apply to any one
     or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated.
(2) For fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under
     which fabric of the other textile materials of which the mixed fabric is composed would be classified. This rule, however, does not apply to any
     one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated. This percentage shall
     be increased :
     — to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
          falling within headings Nos ex 51.01 and ex 58.07,
     — to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or
          of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
          transparent or coloured glue between two films of artificial plastic material .
 ---pagebreak---  27 . 3 . 86                                        Official Journal of the European Communities                                               No L 83 / 13
                          Products obtained
                                                                         Working or processing that does                 Working or processing that
                                                                              not confer the status of                       confers the status of
      CCT                                                                                                              originating products when the
                                                                               originating products
    heading                          Description                                                                        following conditions are met
       No
    56.06 (')       Yarn of man-made fibres (discontin­                                                          Manufacture from chemical products
                   uous or waste), put up for retail sale                                                       or textile pulp
    56.07 0        Woven fabrics of man-made fibres                                                             Manufacture from products of head­
                   (discontinuous or waste)                                                                     ings Nos 56.01 to 56.03
    57.06(0         Yarn of jute or of other textile bast                                                        Manufacture from raw jute, jute tow
                    fibres of heading No 57.03                                                                  or from other raw textile bast fibres
                                                                                                                of heading No 57.03
ex 57.07 (!)       Yarn of true hemp                                                                            Manufacture from true hemp, raw
ex 57.07 (')       Yarn of other vegetable textile fibres ,                                                     Manufacture from raw vegetable tex­
                   excluding yarn of true hemp                                                                  tile fibres of headings Nos 57.02 to
                                                                                                                57.04
ex 57.07            Paper yarn                                                                                   Manufacture from products of Chap­
                                                                                                                ter 47 , from chemical products , tex­
                                                                                                                tile pulp or from natural textile
                                                                                                                 fibres,     discontinuous        man-made
                                                                                                                 fibres or their waste, neither carded
                                                                                                                 nor combed
    57.10 0        Woven fabrics of jute or of other tex­                                                        Manufacture from raw jute, jute tow
                   tile bast fabrics of heading No 57.03                                                        or from other raw textile bast fibres
                                                                                                                of heading No 57.03
ex 57.11 0         Woven fabrics of other vegetable tex­                                                        Manufacture from materials of head­
                   tile fibres                                                                                  ing No 57.01 , 57.02, 57.04 or from
                                                                                                                coir yarn of heading No 57.07
ex 57.11           Woven fabrics of paper yarn                                                                  Manufacture from paper, from chem­
                                                                                                                ical products, textile pulp or from na­
                                                                                                                tural    textile   fibres,    discontinuous
                                                                                                                man-made fibres or their waste
(') For yarn composed of two or more textile materials, the conditions shown in the list must also be met in respect of each of the headings under
     which yarns of the other textile materials of which the mixed yarn is composed would be classified . This rule, however, does not apply to any one
     or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated .
(2) For fabrics composed of two or more textile materials, the conditions shown in this list must also be met in respect of each of the headings under
     which fabric of the other textile materials of which the mixed fabric is composed would be classified . This rule, however, does not apply to any
     one or more mixed textile materials whose weight does not exceed 10 % of the total weight of textile materials incorporated . This percentage shall
     be increased :
     — to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
          falling within headings Nos ex 51.01 and ex 58.07 ,
     — to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or
           of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
          transparent or coloured glue between two films of artificial plastic material .
 ---pagebreak---  No L 83 / 14                                     Official Journal of the European Communities                                                  27 . 3 . 86
                        Products obtained
                                                                       Working or processing that does                Working or processing that
                                                                                                                          confers the status of
                                                                            not confer the status of
     CCT
                                                                             originating products                    originating products when the
   heading                         Description                                                                       following conditions are met
      No
    58.01 (')     Carpets, carpeting and rugs, knotted                                                        Manufacture from materials of head­
                  (made up or not)                                                                            ings Nos 50.01 to 50.03 , 51.01 , 53.01
                                                                                                              to 53.05 , 54.01 , 55.01 to 55.04, 56.01
                                                                                                              to 56.03 or 57.01 to 57.04
    58.02 (')    Other carpets, carpeting, rugs, mats                                                         Manufacture from materials of head­
                 and matting, and ' Kelem', 'Schu­                                                            ings Nos 50.01 to 50.03 , 51.01 , 53.01
                 macks' and ' Karamanie' rugs and the                                                        to 53.05 , 54.01 , 55.01 to 55.04, 56.01
                 like ( made up or not)                                                                      to 56.03 , 57.01 to 57.04 or from coir
                                                                                                             yarn of heading No 57.07
    58.04 (')    Woven pile fabrics and chenille fa­                                                          Manufacture from materials of head­
                 brics (other than terry towelling or                                                        ings Nos 50.01 to 50.03 , 53.01 ' to
                 similar terry fabrics of cotton falling                                                      53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                 within heading No 55.08 and fabrics                                                         56.03 , 57.01 to 57.04 or from chemi­
                 falling within heading No 58.05)                                                            cal products or textile pulp
   58.05 (0      Narrow woven fabrics, and narrow                                                             Manufacture from materials of head­
                 fabrics (bolduc) consisting of warp,                                                        ings Nos 50.01 to 50.03 , 53.01 to
                 without weft assembled by means of                                                          53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                 an adhesive, other than goods falling                                                       56.03 or 57.01 to 57.04 or from chem­
                 within heading No 58.06                                                                     ical products or textile pulp
   58.06 (')     Woven labels, badges and the like,                                                          Manufacture from materials of head­
                 not embroidered, in the piece, in                                                           ings Nos 50.01 to 50.03 , 53.01 to
                 strips or cut to shape or size                                                              53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                                                                                                             56.03 or from chemical products or
                                                                                                             textile pulp
   58.07 (')     Chenille yarn (including flock chen­                                                        Manufacture from materials of head­
                 ille yarn), gimped yarn (other than                                                         ings Nos 50.01 to 50.03 , 53.01 to
                 metallized yarn of heading No 52.01                                                         53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                 and gimped horsehair yarn); braids                                                          56.03 or from chemical products or
                 and ornamental trimmings in the                                                             textile pulp
                 piece ; tassels, pompons and the like
   58.08 (')     Tulle and other net fabrics (but not                                                        Manufacture from materials of head­
                 including woven, knitted or chro­                                                           ings Nos 50.01 to 50.03 , 53.01 to
                 cheted fabrics), plain                                                                      53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                                                                                                             56.03 or from chemical products or
                                                                                                             textile pulp
   58.09 (')     Tulle and other net fabrics (but not                                                        Manufacture from materials of head­
                 including woven, knitted or chro­                                                           ings Nos 50.01 to 50.03 , 53.01 to
                 cheted fabrics), figured ; hand or me­                                                      53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                 chanically made lace, in the piece, in                                                      56.03 or from chemical products or
                 strips or in motifs                                                                         textile pulp
   58.10         Embroidery, in the piece, in strips or                                                      Manufacture in which the value of
                 in motifs                                                                                   the product used does not exceed
                                                                                                             50 % of the value of the finished
                                                                                                             product
(') For products composed of two or more textile materials, the conditions shown in column 4 must be met in respect of each of the textile materials
     of which the mixed product is composed. This rule, however, does not apply to any one or more mixed textile materials whose weight does not
     exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased :
     — to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
         falling within headings Nos ex 51.01 and ex 58.07,
     — to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or
         of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
         transparent or coloured glue between two films of artificial plastic material .
 ---pagebreak--- 27 . 3 . 86                                        Official Journal of the European Communities                                              No L 83 / 15
                        Products obtained
                                                                        Working or processing that does               Working or processing that
                                                                            not confer the status of                      confers the status of
     CCT                                                                                                            originating products when the
                                                                             originating products
   heading                         Description                                                                       following conditions are met
      No
    59.01 (')     Wadding and articles of wadding ;                                                           Manufacture        either    from  natural
                  textile flock and dust and mill neps                                                        fibres or from chemical products or
                                                                                                              textile pulp
ex 59.02 ( i )     Felt and articles of felt, with the ex­                                                    Manufacture        either    from   natural
                  ception of peedled felt, whether or                                                         fibres or from chemical products or
                   not impregnated or coated                                                                  textile pulp
ex 59.02 (')       Needled felt, whether or not impreg­                                                       Manufacture        either    from   natural
                  nated or coated                                                                             fibres or from chemical products or
                                                                                                              textile pulp or from fibre or contin­
                                                                                                              uous polypropylene filament of
                                                                                                              which the denomination of the
                                                                                                              filaments is less than 8 denier and of
                                                                                                              which the value does not exceed
                                                                                                              40% of the value of the finished
                                                                                                              product
   59.03 (')      Bonded fibre fabrics, similar bonded                                                        Manufacture       either     from   natural
                  yarn fabrics, and articles of such fa­                                                      fibres or from chemical products or
                  brics, whether or not impregnated or                                                        textile pulp
                  coated
   59.04 (')      Twine, cordage , ropes and cables,                                                          Manufacture        either    from   natural
                  plaited or not                                                                              fibres or from chemical products or
                                                                                                              textile pulp or from coir yarn of
                                                                                                              heading No 57.07
   59.05 (0       Nets and netting made of twine, cor­                                                        Manufacture        either    from   natural
                  dage or rope, and made up fishing                                                           fibres or from chemical products or
                  nets of yarn, twine, cordage or rope                                                        textile pulp or from coir yarn of
                                                                                                              heading No 57.07
   59.06 (')      Other articles made from yarn, twine,                                                       Manufacture       either     from  natural
                  cordage, rope or cables , other than                                                        fibres or from chemical products or
                  textile fabrics and articles made from                                                      textile pulp or from coir yarn of
                  such fabrics                                                                                heading No 57.07
   59.07          Textile fabrics coated with gum or                                                          Manufacture from yarn
                  amylaceous substances , of a kind
                  used for the outer covers of books
                  and the like ; tracing cloth ; prepared
                  painting canvas ; buckram and simi­
                  lar fabrics for hat foundations and
                  similar uses
   59.08          Textile fabrics impregnated, coated,                                                        Manufacture from yarn
                  covered or laminated with prepara­
                  tions of cellulose derivatives or of
                  other artificial plastic materials
   59.10 (0       Linoleum and materials prepared on                                                          Manufacture either from yarn or
                  a textile base in a similar manner to                                                       from textile fibres
                  linoleum, whether or not cut to shape
                  or of a kind used as floor coverings ;
                  floor coverings consisting of a coat­
                  ing applied on a textile base, cut to
                  shape or not
(') For products composed of two or more textile materials, the conditions shown in column 4 must be met in respect of each of the textile materials
     of which the mixed product is composed. This rule, however, does not apply to any one or more mixed textile materials whose weight does not
     exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased :
     — to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
          falling within headings Nos ex 51.01 and ex 58.07,
     — to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or
          of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
          transparent or coloured glue between two films of artificial plastic material.
 ---pagebreak---    No L 83 / 16                                    Official Journal of the European Communities                                                   27 . 3 . 86
                          Products obtained
                                                                         Working or processing that does                Working or processing that
                                                                             not confer the status of                       confers the status of
       CCT
                                                                              originating products                    originating products when the
     heading                        Description                                                                        following conditions are met
        No
  ex 59.11           Rubberized textile fabrics, other than                                                     Manufacture from yarn
                    rubberized,     knitted    or   crocheted
                    goods, with the exception of those
                    consisting of fabric of continuous
                    synthetic textile fibres, or of fabric
                    composed of parallel yarns of contin­
                    uous synthetic textile fibres, impreg­
                    nated or covered with rubber latex,
                    containing at least 90 % by weight of
                    textile materials and used for the
                    manufacture of tyres or for other
                    technical uses
  ex 59.1 1         Rubberized textile fabrics, other than                                                     Manufacture from chemical products
                   rubberized      knitted     or   crocheted
                   goods, consisting of fabric of contin­
                   uous synthetic textile fibres , or of
                   fabric composed of parallel yarns of
                   continuous synthetic textile fibres,
                   impregnated or covered with rubber
                   latex, containing at least 90 % by
                   weight of textile materials and used
                   for the manufacture of tyres or for
                   other technical uses
     59.12         Textile fabrics otherwise impregnat­                                                        Manufacture from yarn
                   ed or coated ; painted canvas being
                   theatrical scenery, studio back-cloths
                   or the like
     59.13(0       Elastic fabrics and trimmings (other                                                        Manufacturing from single yarn
                   than knitted or crocheted goods)
                   consisting of textile materials com­
                   bined with rubber threads
     59.15(0       Textile hosepiping and similar tub­                                                         Manufacture from materials of head­
                   ing, with or without lining armour or                                                      ings Nos 50.01 to 50.03 , 53.01 to
                   accessories of other materials                                                              53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                                                                                                               56.03 or 57.01 to 57.04 or from chem­
                                                                                                              ical products or textile pulp
     59.16(0      Transmission , conveyor or elevator                                                         Manufacture from materials of head­
                  belts or belting, of textile material,                                                      ings Nos 50.01 to 50.03 , 53.01 to
                  whether or not strengthened with me­                                                        53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                  tal or other material                                                                       56.03 or 57.01 to 57.04 or from chem­
                                                                                                              ical products or textile pulp
 ex 59.17(0       Textile fabrics and textile articles, of                                                    Manufacture from materials of head­
                  a      kind     commonly         used     in                                                ings Nos 50.01 to 50.03 , 53.01 to
                  machinery or plant, excluding polish­                                                       53.05 , 54.01 , 55.01 to 55.04, 56.01 to
                  ing discs or rings, other than of felt                                                      56.03 or 57.01 to 57.04 or from chem­
                                                                                                              ical products or textile pulp
( ) For products composed of two or more textile materials, the conditions shown in column 4 must be met in respect of each of the textile materials
     of which the mixed product is composed. This rule, however, does not apply to any one or more mixed textile materials whose weight does not
     exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased :
     — to 20 % where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped
          falling within headings Nos ex 51.01 and ex 58.07,                                                                                               '
     — to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or
         of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
         transparent or coloured glue between two films of artificial plastic material .
 ---pagebreak---  27 . 3 . 86                                       Official Journal of the European Communities                                                 No L 83 / 17
                         Products obtained
                                                                         Working or processing that does                  Working or processing that
                                                                                                                              confers the status of
                                                                             not confer the status of
      CCT                                                                                                                originating products when the
                                                                               originating products
    heading                         Description                                                                          following conditions are met
       No
 ex 59 . 7          Polishing discs or rings, other than of                                                        Manufacture from yarn or from
                   felt                                                                                            waste fabrics or rags of heading No
                                                                                                                   63.02
 ex Chapter         Knitted and crocheted goods, ex­                                                               Manufacture from natural fibres,
    60 0 )         cluding knitted or crocheted goods                                                              carded or combed, from materials of
                   obtained by sewing or by the assem­                                                             headings Nos 56.01 to 56.03 from
                   bly of pieces of knitted or crocheted                                                           chemical products or textile pulp
                   goods (cut or obtained directly to
                   shape)
 ex 60.02          Gloves, mittens and mitts, knitted or                                                           Manufacture from yarn (2)
                   crocheted, not elastic or rubberized,
                   obtained by sewing or by the assem­
                   bly of pieces of knitted or crocheted
                   goods (cut or obtained directly to
                   shape)
 ex 60.03          Stockings, understockings, socks, an­                                                           Manufacture from yarn (2)
                   kle-socks, sockettes and the like,
                   knitted or crocheted, not elastic or
                   rubberized, obtained by sewing or by
                   the assembly of pieces of knitted or
                   crocheted goods (cut or obtained di­
                   rectly to shape )
 ex 60.04          Under garments, knitted or crochet­                                                             Manufacture from yarn (2)
                   ed, not elastic or rubberized, ob­
                   tained by sewing or by the assembly
                   of pieces of knitted or crocheted
                   goods (cut or obtained directly to
                   shape)
 ex 60.05          Outer garments and other articles,                                                              Manufacture from yarn (2)
                   knitted or crocheted, not elastic or
                   rubberized, obtained by sewing or by
                   the assembly of pieces of knitted or
                   crocheted goods (cut or obtained di­
                   rectly to shape )
 ex 60.06          Other articles, knitted or crocheted,                                                           Manufacture from yarn (2)
                   elastic or rubberized (including elas­
                   tic knee-caps and elastic stockings),
                   obtained by sewing or by the assem­
                   bly of pieces of knitted or crocheted
                   goods (cut or obtained directly to
                   shape)
(') For products composed of two or more textile materials, the conditions shown in column 4 must be met in respect of each of the textile materials
     of which the mixed product is composed. This rule, however, does not apply to any one or more mixed textile materials whose weight does not
     exceed 10 % of the total weight of textile materials incorporated. This percentage shall be increased :
     — to 20% where the material in question is yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
          falling within headings Nos ex 51.01 and ex 58.07 ,
     — to 30 % where the material in question is yarn of a width not exceeding 5 mm formed of a core consisting either of a thin strip of aluminium or
          of a film of artificial plastic material whether or not covered with aluminium powder, this core having been inserted and glued by means of a
          transparent or coloured glue between two films of artificial plastic material .
(2) Trimmings and accessories (excluding linings and interlining) which change tariff heading do not remove the originating status of the product
     obtained if their weight does not exceed 10 % of the total weight of all the textile materials incorporated .
 ---pagebreak---      No L 83 / 18
                                               Official Journal of the European Communities                                                    27 . 3 . 86
                         Products obtained
                                                                     Working or processing that does                 Working or processing that
         CCT                                                             not confer the status of                        confers the status of
       heading                                                            originating products                     originating products when the
                                   Description                                                                      following conditions are met
          No
    ex 61.01       Men 's and boys' outer garments ex­
                   cluding fire-resistant equipment of                                                        Manufacture from yarn (') (2)
                   cloth covered by foil of aluminized
                   polyester
    ex 61.01       Fire resistant equipment of cloth                                                          Manufacture from uncoated cloth of
                  covered by        foil   of  aluminized                                                     which the value does not exceed
                  polyester
                                                                                                              40% of the value of the finished
                                                                                                              product (') (2)
   ex 61.02       Women 's, girls' and infants' outer                                                         Manufacture from yarn (') (2)
                  garments , not embroidered, exclud­
                  ing fire-resistant equipment of cloth
                  covered by foil of aluminized polyes­
                 ter
   ex 61.02       Fire-resistant equipment of cloth                                                           Manufacture from uncoated cloth of
                  covered by        foil   of  aluminized                                                    which the value does not exceed
                  polyester                                                                                  40% of the value of the finished
                                                                                                             product (') (2)
   ex 61.02      Women's, girls' and infants' outer                                                          Manufacture from fabrics, not em­
                 garments, embroidered                                                                       broidered, the value of which does
                                                                                                             not exceed 40 % of the value of the
                                                                                                             finished product (')
      61.03      Men's and boys' under garments, in­
                 cluding collars, shirt fronts and cuffs
                                                                                                             Manufacture from yarn (') (2)
      61.04      Women's, girls' and infants ' under
                 garments
                                                                                                             Manufacture from yarn (') (2)
  ex 61.05       Handkerchiefs, not embroidered
                                                                                                            Manufacture from unbleached single
                                                                                                            yarn (') (2) (3)
 ex 61.05       Handkerchiefs, embroidered                                                                  Manufacture from fabrics, not em­
                                                                                                            broidered, the value of which does
                                                                                                            not exceed 40 % of the value of the
                                                                                                            finished product (')
 ex 61.06       Shawls, scarves, mufflers, mantillas,
                veils and the like, not embroidered
                                                                                                           Manufacture from unbleached single
                                                                                                           yarn of natural textile fibres or dis­
                                                                                                           continuous man-made fibres or their
                                                                                                           waste or from chemical products or
                                                                                                           textile pulp (') (2)
W o=?f,Srw^                                                                                                      «» originating s,atus of ,he produc,
(2) These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B
<3)                          ss                                                             °ne °r more of ,he mi*ed ,e"iie —- ir its -
 ---pagebreak---  27 . 3 . 86                                    Official Journal of the European Communities                                                   No L 83 / 19
                        Products obtained
                                                                        Working or processing that does                  Working or processing that
                                                                            not confer the status of                         confers the status of
      CCT
                                                                              originating products                      originating products when the
    heading                       Description                                                                           following conditions are met
       No
 ex 61.06         Shawls, scarves, mufflers, mantillas,                                                           Manufacture from fabrics, not em­
                  veils and the like, embroidered                                                                 broidered, the value of which does
                                                                                                                  not exceed 40% of the value of the
                                                                                                                  finished product (')
     61.07        Ties, bow ties and cravats                                                                      Manufacture from yarn (') (2)
    61.09         Corsets, corset-belts, suspender-belts,                                                         Manufacture from yarn (') (2)
                  brassieres, braces, suspenders, garters
                  and the like (including such articles
                  of knitted or crocheted fabric),
                  whether or not elastic
 ex 61.10        Gloves, mittens, mitts, stockings,                                                               Manufacture from yarn (') (2)
                 socks and sockettes, not being ' knit­
                 ted or crocheted goods excluding
                 fire-resistant equipment of cloth cov­
                 ered by foil of aluminized polyester
 ex 61.10        Fire-resistant equipment of cloth                                                                Manufacture from uncoated cloth of
                 covered by foil of aluminized                                                                    which the value does not exceed
                 polyester                                                                                       40 % of the value of the finished
                                                                                                                 product (') (2)
ex 61.1 1        Made up accessories for articles of                                                              Manufacture from yarn (') (2)
                 apparel (for example, dress shields,
                 shoulder and other pads, belts,
                 muffs, sleeve protectors, pockets),
                 with exception of collars , tuckers, fal­
                 lals, bodice-fronts, jabots , cuffs,
                 flounces, yokes and similar accesso­
                ries and trimmings for women's and
                girls' garments, embroidered
ex 61.11         Collars,     tuckers ,  fallals ,  bodice­                                                      Manufacture from fabrics, not em­
                 fronts, jabots, cuffs, flounces, yokes                                                         broidered, the value of which does
                and     similar accessories       and trim­                                                      not exceed 40 % of the value of the
                 mings for women's and girls' gar­                                                               finished products (')
                 ments, embroidered
    62.01       Travelling rugs and blankets                                                                     Manufacture from unbleached yarn
                                                                                                                 of Chapters 50 to 56 (2) (3)
ex 62.02         Bed linen, table linen , toilet linen                                                           Manufacture         from       unbleached
                 and kitchen linen ; curtains and other                                                          single yarn (2) (3)
                 furnishing articles ; not embroidered
(') Trimmings and accessories used (excluding linings and interlining) which change tariff heading do not remove the originating status of the prod­
     uct obtained if their weight does not exceed 10 % of the total weight of the textile materials incorporated.
(2) These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B.
(3) For products obtained from two or more textile materials, this rule does not apply to one or more of the mixed textile materials if its or their
     weight does not exceed 10 % of the total weight of all the textile materials incorporated.
 ---pagebreak---   No L 83 /20                                  Official Journal of the European Communities                                                  27 . 3 . 86
                      Products obtained
                                                                        Working or processing that does            Working or processing that
                                                                            not confer the status of                   confers the status of
      CCT
                                                                              originating products               originating products when the
    heading                     Description                                                                       following conditions are met
       No
 ex 62.02        Bed linen , table linen , toilet linen                                                    Manufacture from fabrics, not em­
                 and kitchen linen ; curtains and other                                                    broidered, the value of which does
                 furnishing articles ; embroidered                                                         not exceed 40% of the value of the
                                                                                                           finished product
    62.03        Sacks and bags, of a kind used for                                                        Manufacture from chemical prod­
                the packing of goods                                                                       ucts, textile pulp or from natural tex­
                                                                                                           tile fibres, discontinuous man-made
                                                                                                           fibres or their waste (') (2)
    62.04       Tarpaulins, sails , awnings, sunblinds,                                                    Manufacture from single unbleached
                tents and camping goods                                                                    yarn (') (2)
 ex 62.05        Other made up textile articles (in­                                                        Manufacture in which the value of
                 cluding dress patterns) excluding                                                         the products used does not exceed
                 fans    and      hand-screens ,       non­                                                40 % of the value of the finished
                 mechanical , frames and handles                                                           product
                 therefor and parts of such frames and
                 handles
    64.01        Footwear with outer soles and uppers             Manufacture       from     assemblies of
                 of rubber or artificial plastic material         uppers affixed to inner soles or to
                                                                  other sole components, but without
                                                                  outer soles , of any material except
                                                                  metal
    64.02        Footwear with outer soles of leather             Manufacture       from    assemblies  of
                or composition leather footwear                  uppers affixed to inner soles or to
                (other than footwear falling within              other sole components, but without
                heading No 64.01 ) with outer soles of           outer soles, of any material except
                rubber or artificial plastic material            metal
    64.03        Footwear with outer soles of wood or             Manufacture       from    assemblies  of
                of cork                                          uppers affixed to inner soles or to
                                                                 other sole components, but without
                                                                 outer soles, of any material except
                                                                 metal
    64.04        Footwear with outer soles of other               Manufacture       from     assemblies of
                 materials                                        uppers affixed to inner soles or to
                                                                  other sole components, but without
                                                                  outer soles, of any material except
                                                                  metal
(') These provisions do not apply where the products are obtained from printed fabric in accordance with the conditions shown in List B.
(2) For products obtained from two or more textile materials, this rule does not apply to one or more of the mixed textile materials if its or their
     weight does not exceed 10 % of the total weight of all the textile materials incorporated.
 ---pagebreak--- 27 . 3 . 86                                   Official Journal of the European Communities                                           No L 83 / 21
                        Products obtained
                                                                 Working or processing that does               Working or processing that
                                                                     not confer the status of                      confers the status of
      CCT                                                                                                    originating products when the
                                                                      originating products
    heading                       Description                                                                 following conditions are met
       No
    65.03         Felt hats and other felt headgear,                                                   Manufacture from textile fibres
                 being headgear made from the felt
                 hoods and plateaux falling within
                 heading No 65.01 , whether or not
                 lined or trimmed
    65.05         Hats and other headgear (including                                                   Manufacture either from yarn or
                 hair nets), knitted or crocheted, or                                                  from textile fibres
                 made up from lace, felt or other tex­
                 tile fabric in the piece (but not from
                 strips), whether or not lined or
                 trimmed
    66.01        Umbrellas and sunshades (including                                                    Manufacture in which the value of
                 walking-stick umbrellas, umbrella                                                    the products used does not exceed
                 tents, and garden and similar umbrel­                                                50 % of the value of the finished
                 las)                                                                                 product
ex 70.07         Cast, rolled, drawn or blown glass        Manufacture from drawn , cast or
                 (including flashed or wired glass) cut    rolled glass of heading Nos 70.04
                 to shape other than rectangular           to 70.06
                 shape, or bent or otherwise worked
                 (for example, edge worked or en­
                 graved) whether or not surface
                 ground or polished ; multiple-walled
                 insulating glass
    70.08        Safety glass consisting of toughened      Manufacture from drawn , cast or
                 or laminated glass, shaped or not         rolled glass of heading Nos 70.04
                                                           to 70.06
    70.09        Glass mirrors (including rearview          Manufacture from drawn , cast or
                 mirrors), unframed, framed or             rolled glass of heading Nos 70.04 to
                 backed                                    70.06
    71.15        Articles consisting of, or incorporat­                                                Manufacture in which the value of
                 ing, pearls, precious or semi-precious                                               the products used does not exceed
                 stones (natural , synthetic or recon­                                                50 % of the value of the finished
                 structed)                                                                            product (')
    73.07        Blooms, billets , slabs and sheet bars    Manufacture from products of head­
                 (including tinplate bars), of iron or     ing No 73.06
                 steel ; pieces roughly shaped by forg­
                 ing, of iron or steel
   73.08         Iron or steel coils for re-rolling        Manufacture from products of head­
                                                           ing No 73.07
    73.09        Universal plates of iron or steel          Manufacture from products of head­
                                                           ings Nos 73.07 to 73.08
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accord­
     ance with the conditions laid down in List B.
 ---pagebreak---    No L 83 / 22
                                                 Official Journal of the European Communities                                                27 . 3 . 86
                          Products obtained
                                                                      Working or processing that does              Working or processing that
        CCT                                                              not confer the status of                      confers the status of
       heading                                                             originating products                  originating products when the
                                    Description                                                                   following conditions are met
         No
       73.10        Bars and rods (including wire rod),          Manufacture from products of head­
                    of iron or steel, hot-rolled, forged, ex­   ing No 73.07
                    truded, cold-formed, or cold-finished
                    (including precision-made); hollow
                    mining drill steel
      73.11         Angles, shapes and sections, of iron        Manufacture from products of head­
                    or steel, hot-rolled, forged, extruded,     ings Nos 73.07 to 73.10, 73.12 or
                   cold-formed or cold-finished ; sheet         73.13
                   piling of iron or steel, whether or not
                   drilled, punched or made from as­
                   sembled elements
      73 . 2       Hoop and strip, of iron or steel, hot­       Manufacture from products of head­
                   rolled or cold-rolled                       ings Nos 73.07 to 73.09 or 73.13
      73.13        Sheets and plates, of iron and steel,       Manufacture from products of head­
                   hot-rolled or cold-rolled                   ings Nos 73.07 to 73.09
      73.14        Iron or steel wire, whether or not          Manufacture from products of head­
                   coated , but not insulated                  ing No 73.10
     73.16         Railway and tramway track construc­                                                     Manufacture from products of head­
                  tion material of iron or steel, the fol­                                                 ing No 73.06
                  lowing : rails, check-rails, switch
                  blades, crossings (or frogs), crossing
                  pieces, point rods, rack rails, slee­
                  pers, fish-plates, chairs, chair wedges,
                  sole plates (base plates), rail clips,
                  bed-plates , ties and other materials
                  specialized for joining or fixing rails
    73.18         Tubes and pipes and blanks therefor,                                                    Manufacture from products of head­
                  of iron (other than of cast iron) or                                                    ings Nos 73.06 and 73.07 or heading
                  steel, excluding high-pressure hydro­                                                   No 73.15 in the forms specified in
                  electric conduits
                                                                                                          headings Nos 73.06 and 73.07
    74.03         Wrought bars, rods, angles, shapes                                                      Manufacture in which the value of
                  and sections, of copper ; copper wire                                                  the products used does not exceed
                                                                                                          50 % of the value of the finished
                                                                                                         product (')
    74.04        Wrought plates, sheets and strip, of                                                    Manufacture in which the value of
                 copper                                                                                  the products used does not exceed
                                                                                                         50% of the value of the finished
                                                                                                         product (')
( ) These   provisions do not apply where the products are obtained from products which have acquired the status of originating products in accord­
     ance with the conditions laid down in List B.
 ---pagebreak--- 27 . 3 . 86                                   Official Journal of the European Communities                                          No L 83 /23
                       Products obtained
                                                                 Working or processing that does              Working or processing that
                                                                                                                  confers the status of
                                                                     not confer the status of
     CCT
                                                                      originating products                   originating products when the
   heading                       Description                                                                 following conditions are met
      No
    74.05        Copper foil (whether or not em­                                                      Manufacture in which the value of
                bossed, cut to shape, perforated,                                                     the products used does not exceed
                 coated, printed, or backed with paper                                                50% of the value of the finished
                 or other reinforcing material), of a                                                 product (')
                thickness (excluding any backing)
                 not exceeding 0,15 mm
    74.06       Copper powders and flakes                                                             Manufacture in which the value of
                                                                                                      the products used does not exceed
                                                                                                      50 % of the value of the finished
                                                                                                      product (')
    74.07       Tubes and pipes and blanks therefor,                                                  Manufacture in which the value of
                 of copper ; hollow bars of copper                                                    the products used does not exceed
                                                                                                      50% of the value of the finished
                                                                                                      product (')
    74.08       Tube and pipe fittings (for example,                                                  Manufacture in which the value of
                joints, elbows, sockets and flanges),                                                 the products used does not exceed
                 of copper                                                                            50% of the value of the finished
                                                                                                      product (')
    74.10        Stranded wire , cables , cordage, ropes,                                             Manufacture in which the value of
                 plaited bands and the like, of copper                                                the products used does not exceed
                 wire, but excluding insulated electric                                               50 % of the value of the finished
                 wires and cables                                                                     product (')
    74.11        Gauze, cloth, grill, netting, fencing,                                               Manufacture in which the value of
                 reinforcing fabric and similar materi­                                               the products used does not exceed
                 als (including endless bands), of cop­                                               50% of the value of the finished
                 per wire ; expanded metal , of copper                                                product (')
    74.15        Nails, tacks, staples, hook-nails,                                                   Manufacture in which the value of
                 spiked cramps, studs, spikes and                                                     the products used does not exceed
                 drawing pins, of copper, or of iron or                                               50% of the value of the finished
                 steel with heads of copper ; bolts and                                               product (')
                 nuts (including bolt ends and screw
                 studs), whether or not threaded or
                 tapped, and screws (including screw
                 hooks and screw rings) of copper ;
                rivets, cotters, cotter-pins, washers
                 and spring washers, of copper
    74.16        Springs, of copper                                                                    Manufacture in which the value of
                                                                                                      the products used does not exceed
                                                                                                      50 % of the value of the finished
                                                                                                      product (')
    74.17        Cooking and heating apparatus of a                                                   Manufacture in which the value of
                 kind used for domestic purposes, not                                                 the products used does not exceed
                 electrically operated, and parts ther­                                               50 % of the value of the finished
                 eof, of copper                                                                       product (')
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accord­
     ance with the conditions laid down in List B.
 ---pagebreak---   No L 83 /24                                  Official Journal of the European Communities                                              27 . 3 . 86
                       Products obtained
                                                                 Working or processing that does               Working or processing that
                                                                      not confer the status of                     confers the status of
      CCT                                                                                                     originating products when the
    heading                                                            originating products
                                  Description                                                                 following conditions are met
       No
     74.18        Other articles of a kind commonly                                                     Manufacture in which the value of
                  used for domestic purposes, sanitary                                                  the products used does not exceed
                  ware for indoor use, and parts of                                                     50 % of the value of the finished
                  such articles and ware, of copper                                                     product (')
     74. 9        Other articles of copper                                                              Manufacture in which the value of
                                                                                                        the products used does not exceed
                                                                                                        50 % of the value of the finished
                                                                                                        product (')
    75.02         Wrought bars, rods, angles, shapes                                                    Manufacture in which the value of
                  and sections , of nickel ; nickel wire                                                the products used does not exceed
                                                                                                        50 % of the value of the finished
                                                                                                        product (')
    75.03         Wrought plates, sheets and strip, of                                                  Manufacture in which the value of
                  nickel ; nickel foil ; nickel powders                                                 the products used does not exceed
                  and flakes                                                                            50 % of the value of the finished
                                                                                                        product (')
     75.04        Tubes and pipes and blanks therefor,                                                  Manufacture in which the value of
                  of nickel ; hollow bars, and tube and                                                the products used does not exceed
                  pipe fittings (for example, joints, el­                                               50 % of the value of the finished
                  bows, sockets and flanges), of nickel                                                product (')
    75.05         Electro-plating anodes, of nickel,                                                    Manufacture in which the value of
                  wrought or unwrought, including                                                      the products used does not exceed
                  those produced by electrolysis                                                        50 % of the value of the finished
                                                                                                       product (')
    75.06         Other articles of nickel                                                              Manufacture in which the value of
                                                                                                       the products used does not exceed
                                                                                                        50 % of the value of the finished
                                                                                                        product (')
    76.02         Wrought bars, rods, angles, shapes                                                   Manufacture in which the value of
                  and sections , of aluminium ; alu­                                                   the products used does not exceed
                  minium wire                                                                          50 % of the value of the finished
                                                                                                       product
    76.03        Wrought plates, sheets and strip, of                                                  Manufacture in which the value of
                 aluminium                                                                             the products used does not exceed
                                                                                                       50% of the value of the finished
                                                                                                       product
    76.04        Aluminium foil (whether or not em­                                                    Manufacture in which the value of
                 bossed , cut to shape, perforated,                                                   the products used does not exceed
                 coated, printed, or backed with paper                                                 50 % of the value of the finished
                 or other reinforcing material), of a                                                 product
                 thickness (excluding any backing)
                 not exceeding 0,20 mm
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accord­
     ance with the conditions laid down in List B.
 ---pagebreak--- 27 . 3 . 86                                 Official Journal of the European Communities                                     No L 83 /25
                    Products obtained
                                                              Working or processing that does          Working or processing that
                                                                  not confer the status of                 confers the status of
     CCT
                                                                   originating products               originating products when the
  heading                     Description                                                             following conditions are met
      No
   76.05       Aluminium powders and flakes                                                      Manufacture in which the value of
                                                                                                 the products used does not exceed
                                                                                                 50 % of the value of the finished
                                                                                                 product
   76.06       Tubes and pipes and blanks therefor,                                              Manufacture in which the value of
               of aluminium ; hollow bars of alu­                                                the products used does not exceed
               minium
                                                                                                 50 % of the value of the finished
                                                                                                 product
  76.07       Tube and pipe fittings (for example,                                               Manufacture in which the value of
             joints, elbows, sockets and flanges),                                              the products used does not exceed
              of aluminium                                                                       50% of the value of the finished
                                                                                                product
  76.08       Structures and parts of structures (for                                            Manufacture in which the value of
              example, hangars and other build­                                                 the products used does not exceed
              ings, bridges and bridge-sections,                                                 50% of the value of the finished
              towers, lattice masts, roofs, roofing                                             product
              frameworks,      door     and   window
              frames, balustrades, pillars and col­
              umns), of aluminium ; plates, rods,
              angles, shapes, sections, tubes and
              the like, prepared for use in struc­
              tures, of aluminium
  76.09       Reservoirs, tanks, vats and similar                                               Manufacture in which the value of
             containers, for any material (other                                                the products used does not exceed
             than compressed or liquefied gas), of                                              50 % of the value of the finished
             aluminium of a capacity exceeding                                                  product
             300 litres, whether or not lined or
             heat-insulated , but not fitted with
             mechanical or thermal equipment
 76.10       Casks, drums, cans, boxes and simi­                                                Manufacture in which the value of
             lar containers (including rigid and                                               the products used does not exceed
             collapsible tubular containers), of al­                                           50 % of the value of the finished
             uminium, of a description commonly                                                product
             used for the conveyance or packing
             of goods
 76.11       Containers, of aluminium, for com­                                                Manufacture in which the value of
             pressed or liquefied gas                                                          the products used does not exceed
                                                                                               50 % of the value of the finished
                                                                                              product
 76.12       Stranded wire, cables, cordage, ropes,                                           Manufacture in which the value of
            plaited bands and the like, of alu­                                               the products used does not exceed
            minium wire, but excluding insulat­                                               50 % of the value of the finished
            ing electric wires and cables                                                     product
 76.15      Articles of a kind commonly used for                                              Manufacture in which the value of
            domestic purposes, sanitary ware for                                              the products used does not exceed
            indoor use, and parts of such articles                                            50% of the value of the finished
            and ware , of aluminium                                                           product
 ---pagebreak--- No L 83 / 26                                Official Journal of the European Communities                                                27 . 3 . 86
                     Products obtained
                                                                Working or processing that does               Working or processing that
                                                                                                                  confers the status of
                                                                     not confer the status of
    CCT
                                                                      originating products                  originating products when the
   heading                     Description                                                                   following conditions are met
     No
   76.16       Other articles of aluminium                                                            Manufacture in which the value of
                                                                                                      the products used does not exceed
                                                                                                      50 % of the value of the finished
                                                                                                      product
   77.02       Wrought bars, rods, angles, shapes                                                     Manufacture in which the value of
               and sections, of magnesium ; magne­                                                    the products used does not exceed
               sium wire ; wrought plates, sheets and                                                 50% of the value of the finished
               strip, of magnesium ; magnesium                                                        product
               foil ; raspings and shavings of uni­
               form size, powders and flakes, of
               magnesium ; tubes and pipes and
               blanks therefor, of magnesium ; hol­
               low bars of magnesium ; other articles
               of magnesium
   78.02       Wrought bars, rods, angles, shapes                                                     Manufacture in which the value of
               and sections, of lead ; lead wire                                                      the products used does not exceed
                                                                                                      50 % of the value of the finished
                                                                                                      product (')
   78.03       Wrought plates , sheets and strip, of                                                  Manufacture in which the value of
               lead                                                                                   the products used does not exceed
                                                                                                      50% of the value of the finished
                                                                                                      product (')
   78.04       Lead foil (whether or not embossed,                                                    Manufacture in which the value of
               cut to shape, perforated, coated ,                                                     the products used does not exceed
               printed, or backed with paper or                                                       50 % of the value of the finished
               other reinforcing material) of a                                                       products (')
               weight (excluding any backing) not
               exceeding l,7kg/m2 ; lead powders
               and flakes
   78.05       Tubes and pipes and blanks therefor,                                                   Manufacture in which the value of
               of lead ; hollow bars , and tube and                                                   the products used does not exceed
               pipe fittings (for example, joints, el­                                                50 % of the value of the finished
               bows, sockets, flanges and S-bends),                                                   product (')
                of lead
   78.06        Other articles of lead                                                                 Manufacture in which the value of
                                                                                                      the products used does not exceed
                                                                                                      50 % of the value of the finished
                                                                                                      product (')
   79.02        Wrought bars, rods, angles, shapes                                                     Manufacture in which the value of
               and sections, of zinc ; zinc wire                                                      the products used does not exceed
                                                                                                       50 % of the value of the finished
                                                                                                       product
   79.03        Wrought plates, sheets and strip, of                                                   Manufacture in which the value of
               zinc ; zinc foil ; zinc powders and                                                     the products used does not exceed
                flakes                                                                                 50% of the value of the finished
                                                                                                       product
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accord­
    ance with the conditions laid down in List B.
 ---pagebreak---    27 . 3 . 86                                  Official Journal of the European Communities                                          No L 83 /27
                        Products obtained
                                                                  Working or processing that does               Working or processing that
                                                                      not confer the status of                      confers the status of
        CCT                                                                                                   originating products when the
      heading                     Description
                                                                       originating products
                                                                                                               following conditions are met
         No
      79.04        Tubes and pipes and blanks therefor,                                                  Manufacture in which the value of
                   of zinc ; hollow bars, and tube and                                                   the products used does not exceed
                   pipe fittings (for example, joints, el­                                               50 % of the value of the finished
                   bows, sockets and flanges), of zinc                                                   product
      79.06       Other articles of zinc                                                                 Manufacture in which the value of
                                                                                                        the products used does not exceed
                                                                                                         50 % of the value of the finished
                                                                                                        product
     80.02        Wrought bars, rods, angles, shapes                                                    Manufacture in which the value of
                  and sections, of tin ; tin wire                                                       the products used does not exceed
                                                                                                        50% of the value of the finished
                                                                                                        product
     80.03        Wrought plates, sheets and strip, of                                                  Manufacture in which the value of
                  tin                                                                                   the products used does not exceed
                                                                                                        50 % of the value of the finished
                                                                                                        product
     80.04        Tin foil (whether or not embossed,                                                    Manufacture in which the value of
                  cut to shape, perforated, coated,                                                     the products used does not exceed
                  printed, or backed with paper or                                                      50 % of the value of the finished
                  other reinforcing material), of a                                                     product
                  weight (excluding any backing) not
                  exceeding 1 kg/m2 ; tin powders and
                  flakes
     80.05       Tubes and pipes and blanks therefor,                                                  Manufacture in which the value of
                 of tin ; hollow bars, and tube and                                                    the products used does not exceed
                 pipe fittings (for example, joints, el­                                               50 % of the value of the finished
                 bows, sockets and flanges), of tin                                                    product
    82.05        Interchangeable tools for hand tools,                                                 Working, processing or assembly in
                 for machine tools or for power-oper­                                                  which the value of the materials and
                 ated hand tools (for example, for                                                     parts used does not exceed 40 % of
                 pressing, stamping, drilling, tapping,                                                the value of the finished product (')
                 threading, boring, broaching, milling,
                 cutting, turning, dressing, morticing
                 or screw-driving), including dies for
                 wire drawing, extrusion dies for me­
                 tal, and rock drilling bits
    82.06        Knives and cutting blades, for mach­                                                  Working, processing or assembly in
                 ines or for mechanical appliances                                                     which the value of the materials and
                                                                                                       parts used does not exceed 40% of
                                                                                                      the value of the finished product (')
(') These provisions do not apply where the products are obtained from products which have acquired the status of originating products in accord­
     ance with the conditions laid down in List B.
 ---pagebreak---    No L 83 /28                                    Official Journal of the European Communities                                                        27 . 3 . 86
                          Products obtained
                                                                         Working or processing that does                    Working or processing that
                                                                              not confer the status of                          confers the status of
        CCT
                                                                               originating products                        originating products when the
      heading                       Description                                                                            following conditions are met
         No
   ex Chapter       Boilers, machinery and mechanical
      84
                                                                                                                     Working, processing or assembly in
                  • appliances and parts thereof, exclud­                                                            which the value of the materials and
                    ing refrigerators and refrigerating                                                             parts used does not exceed 40% of
                    equipment (electrical and other) ( No                                                           the value of the finished product (')
                    84.15) and sewing machines (lock­
                    stitch only) with heads of a weight
                    not exceeding 16 kg without motor or
                    17 kg including the motor (No ex
                    84.41 )
      84.15         Refrigerators and refrigerating equip­                                                          Working, processing or assembly in
                    ment (electrical and other)                                                                     which the value of the non-originat­
                                                                                                                    ing materials and parts used does not
                                                                                                                    exceed 40 % of the value of the fin­
                                                                                                                    ished product, and provided that at
                                                                                                                    least 50 % in value of the materials
                                                                                                                    and parts (2) used are originating
                                                                                                                   products
  ex 84.41         Sewing machines (lock-stitch only)                                                              Working, processing or assembly in
                   with heads of a weight not exceeding                                                            which the value of the non-originat­
                   16 kg without motor or 17 kg includ­                                                            ing materials and parts used does not
                   ing the motor                                                                                   exceed 40 % of the value of the fin­
                                                                                                                   ished product, and provided that :
                                                                                                                   — at least 50 % in value of the ma­
                                                                                                                        terials and parts (2) used for the
                                                                                                                        assembly of the head (motor ex­
                                                                                                                        cluded) are originating products
                                                                                                                        and
                                                                                                                   — the thread tension, crochet and
                                                                                                                       zigzag mechanisms are originat­
                                                                                                                        ing products
 ex Chapter       Electrical machinery and equipment ;
     85
                                                                                                                  Working, processing or assembly in
                  parts thereof; excluding products of                                                            which the value of the non-originat­
                  heading No 85.14 or 85.15                                                                       ing material and parts used do not
                                                                                                                  exceed 40 % of the value of the fin­
                                                                                                                  ished product
     85.14        Microphones and stands therefor ;                                                               Working, processing or assembly in
                  loudspeakers ; audio-frequency elec­                                                            which the value of the non-originat­
                  tric amplifiers                                                                                 ing materials and parts used does not
                                                                                                                  exceed 40 % of the value of the fin­
                                                                                                                  ished product, and provided that :
                                                                                                                 — at least 50 % in value of the ma­
                                                                                                                       terials and parts (2) used are ori­
                                                                                                                       ginating products, and
(') These provisions shall not apply to fuel elements of heading No 84.59 until 31 December 1988.
(2) In determining the value of products, materials and parts, the following must be taken into account :
     (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale for the
          said products on the territory of the country where working, processing or assembly is carried out ;
     (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining :
          — the value of imported products,
          — the value of products of undetermined origin.
 ---pagebreak---   27 . 3 . 86                                      Official Journal of the European Communities                                                  No L 83 /29
                          Products obtained
                                                                        Working or processing that does                    Working or processing that
                                                                             not confer the status of                          confers the status of
       CCT                                                                                                               originating products when the
     heading                                                                  originating products
                                     Description                                                                          following conditions are met
        No
      85.14                                                                                                            the value of the non-originating
    (cont 'd)                                                                                                          transistors used does not exceed
                                                                                                                       3 % of the value of the finished
                                                                                                                       product (')
     85.15          Radiotelegraphic        and      radiotele­                                                   Working, processing or assembly in
                    phonic transmission and reception                                                             which the value of the non-originat­
                    apparatus ; radio-broadcasting and                                                            ing materials and parts used does not
                    television transmission and reception                                                         exceed 40% of the value of the fin­
                    apparatus (including receivers incor­                                                         ished product, and provided that :
                    porating sound recorders or reprodu­                                                          — at least 50 % in value of the ma­
                    cers) and television cameras ; radio                                                               terials and parts (2) used are ori­
                    navigational aid apparatus, radar                                                                  ginating products, and
                    apparatus and radio remote-control
                    apparatus
                                                                                                                  — the value of the non-originating
                                                                                                                       transistors used does not exceed
                                                                                                                       3 % of the value of the finished
                                                                                                                       product (')
  Chapter 86        Railway and tramway locomotives,                                                               Working, processing or assembly in
                    rolling-stock and parts thereof; rail­                                                         which the value of the materials and
                    way and tramway track fixtures and                                                             parts used does not exceed 40% of
                    fittings ; traffic signalling equipment                                                       the value of the finished product
                    of all kinds (not electrically powered)
 ex Chapter         Vehicles, other than railway or tram­                                                         Working, processing or assembly in
     87             way rolling-stock, and parts thereof,                                                         which the value of the materials and
                    excluding products of heading                                                                 parts used does not exceed 40% of
                    No 87.09                                                                                      the value of the finished product
     87.09         Motor-cycles, auto-cycles and cycles                                                           Working, processing or assembly in
                   fitted with an auxiliary motor, with                                                           which the value of the non-originat­
                   or without side-cars ; side-cars of all                                                        ing materials and parts used does not
                   kinds                                                                                          exceed 40 % of the value of the fin­
                                                                                                                  ished product, and provided that at
                                                                                                                  least 50% in value of the materials
                                                                                                                  and parts (2) used are originating
                                                                                                                  products
 ex Chapter        Optical, photographic, cinemato­                                                              Working, processing or assembly in
    90             graphic, measuring, checking, preci­                                                          which the value of the materials and
                   sion, medical and surgical instru­                                                            parts used does not exceed 40 % of
                   ments and apparatus and parts ther­                                                           the value of the finished product
                   eof, excluding products of headings
                   Nos 90.05 , 90.07 (except electrically
                   ignited flashbulbs), 90.08, 90.12 and
                   90.26
(') This percentage is not cumulative with the 40 %.
(2) In determining the value of products, materials and parts, the following must be taken into account :
     (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the
           said products on the territory of the country where working, processing or assembly is carried out ;
     (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining :
           — the value of imported products,
           — the value of products of undetermined origin .
 ---pagebreak--- No L 83 /30                                    Official Journal of the European Communities                                                      27.3 . 86
                     Products obtained                                                                                 Working or processing that
                                                                      Working or processing that does                      confers the status of
                                                                           not confer the status of
    CCT                                                                     originating products                      originating products when the
   heading                      Description                                                                           following conditions are met
     No
90.05           Refracting telescopes (monocular                                                                Working, processing or assembly in
                and binocular), prismatic or not                                                                which the value of the non-originat­
                                                                                                                ing materials and parts used does not
                                                                                                                exceed 40% of the value of the fin­
                                                                                                                ished product, and provided that at
                                                                                                                least 50% in value of the materials
                                                                                                                and parts (') used are originating
                                                                                                                products
ex 90.07        Photographic cameras ; photographic                                                             Working, processing or assembly in
                flashlight apparatus and flashbulbs                                                             which the value of the non-originat­
                other than discharge lamps of head­                                                             ing materials and parts used does not
                ing No 85.20, with the exception of                                                             exceed 40 % of the value of the fin­
                electrically ignited flashbulbs                                                                 ished product, and provided that at
                                                                                                                least 50 % in value of the materials
                                                                                                                and parts (') used are originating
                                                                                                                products
   90.08        Cinematographic cameras, projec­                                                                Working, processing, or assembly in
                tors, sound recorders and sound re­                                                             which the value of the non-originat­
                producers but not including re-recor­                                                           ing materials and parts used does not
                ders or film editing apparatus ; any                                                            exceed 40 % of the value of the fin­
                combination of these articles                                                                   ished product, and provided that at
                                                                                                                least 50 % in value of the materials
                                                                                                                and parts (') used are originating
                                                                                                                products
   90.12        Compound optical microscopes,                                                                   Working, processing or assembly in
                whether or not provided with means                                                              which the value of the non-originat­
                for photographing or projecting the                                                             ing materials and parts used does not
                image                                                                                           exceed 40 % of the value of the fin­
                                                                                                                ished product, and provided that at
                                                                                                                least 50% in value of the materials
                                                                                                                and parts (') used are originating
                                                                                                                products
   90.26        Gas, liquid and electricity supply or                                                           Working, processing or assembly in
                production meters ; calibrating meters                                                          which the value of the non-originat­
                therefor                                                                                        ing materials and parts used does not
                                                                                                                exceed 40 % of the value of the fin­
                                                                                                                ished product, and provided that at
                                                                                                                least 50% in value of the materials
                                                                                                                and parts (') used are originating
                                                                                                                products
ex Chapter      Clocks and watches and parts                                                                    Working, processing or assembly in
   91           thereof, excluding products of head­                                                            which the value of the materials and
                ing No 91.04 or 91.08                                                                           parts used does not exceed 40 % of
                                                                                                                the value of the finished product
(') In determining the value of products, materials and parts, the following must be taken into account :
    (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the
         said products on the territory of the country where working, processing or assembly is carried out ;
    (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining :
         — the value of imported products,
         — the value of products of undetermined origin .
 ---pagebreak---    27 . 3 . 86                                      Official Journal of the European Communities                                                  No L 83 /31
                          Products obtained
                                                                         Working or processing that does                    Working or processing that
                                                                             not confer the status of                           confers the status of
        CCT                                                                                                                originating products when the
      heading                                                                  originating products
                                     Description                                                                           following conditions are met
         No
      91.04          Other clocks
                                                                                                                     Working, processing or assembly in
                                                                                                                     which the value of the non-originat­
                                                                                                                     ing materials and parts used does not
                                                                                                                    exceed 40 % of the value of the fin­
                                                                                                                    ished product, and provided that at
                                                                                                                    least 50% in value of the materials
                                                                                                                    and parts (') used are originating
                                                                                                                    products
      91.08         Clock movements, assembled                                                                      Working, processing or assembly in
                                                                                                                    which the value of the non-originat­
                                                                                                                    ing materials and parts used does not
                                                                                                                    exceed 40% of the value of the fin­
                                                                                                                    ished product, and provided that at
                                                                                                                    least 50% in value of the materials
                                                                                                                    and parts (') used are originating
                                                                                                                   products
  ex Chapter        Musical instruments, sound recorders                                                           Working, processing or assembly in
     92             or reproducers, television image and                                                           which the value of the materials and
                    sound recorders or reproducers ; parts                                                         parts used does not exceed 40 % of
                    and accessories of such articles, ex­                                                          the value of the finished product
                    cluding     products        of     heading
                    No 92.11
     92.11          Gramophones, dictating machines                                                                Working, processing or assembly in
                    and other sound recorders or reprod­                                                           which the value of the non-originat­
                    ucers, including record-players and                                                            ing materials and parts used does not
                   tape decks , with or without sound­                                                            exceed 40 % of the value of the fin­
                    heads ; television image and sound                                                            ished product, and provided that :
                   recorders or reproducers                                                                       — at least 50 % in value of the ma­
                                                                                                                        terials and parts (') used are ori­
                                                                                                                        ginating products, and
                                                                                                                  — the value of the non-originating
                                                                                                                        transistors used does not exceed
                                                                                                                        3 % of the value of the finished
                                                                                                                        product (2)
 Chapter 93        Arms      and       ammunition ;       parts                                                   Manufacture in which the value of
                   thereof
                                                                                                                  the products used does not exceed
                                                                                                                  50% of the value of the finished
                                                                                                                  product
 ex 96.01          Other brooms and brushes (including                                                            Manufacture in which the value of
                   brushes of a kind used as parts of                                                            the products used does not exceed
                   machines); paint rollers ; squeegees                                                          50% of the value of the finished
                   (other than roller squeegees) and                                                             product
                   mops
( ) In determining the value of products, materials and parts, the following must be taken into account !
     (a) in respect of originating products materials and parts, the first verifiable price paid, or the price which would be paid in case of sale for the
           said products on the territory of the country where working, processing or assembly is carried out ;                                       '
     (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining :
           — the value of imported products,
           — the value of products of undetermined origin.
(2) This percentage is not cumulative with the 40 %.
 ---pagebreak--- No L 83 /32                            Official Journal of the European Communities                                       27 . 3 . 86
                 Products obtained
                                                         Working or processing that does        Working or processing that
                                                                                                    confers the status of
                                                             not confer the status of
   CCT
                                                              originating products            originating products when the
 heading                   Description                                                         following conditions are met
    No
  97.03     Other toys ; working models of a kind                                        Manufacture in which the value of
            used for recreational purposes                                               the products used does not exceed
                                                                                         50 % of the value of the finished
                                                                                         product
  98.01     Buttons and button moulds, studs,                                            Manufacture in which the value of
            cuff-links, and press fasteners, in­                                         the products used does not exceed
            cluding snap-fasteners and press­                                            50% of the value of the finished
            studs , blanks and parts of such arti­                                       product
            cles
  98.08     Typewriter and similar ribbons,                                              Manufacture in which the value of
            whether or not on spools ; inkpads,                                          the products used does not exceed
            with or without boxes                                                        50 % of the value of the finished
                                                                                         product
 ---pagebreak---  27 . 3 . 86                                Official Journal of the European Communities                                            No L 83 /33
                                                                   LIST B
               List of working or processing operations which do not result in a change of tariff heading, but which do
                           confer the status of 'originating products' on the products undergoing such operations
                                Finished products
                                                                                              Working or processing that confers the
        CCT                                                                                       status of originating products
      heading                               Description
         No
                                                                                  Incorporation of non-originating materials and parts in
                                                                                  boilers, machinery, mechanical appliances, etc., of
                                                                                  Chapters 84 to 92 in boilers and radiators of heading
                                                                                  No 73.37 and in the products contained in headings
                                                                                  Nos 97.07 and 98.03 does not make such products lose
                                                                                  their status of originating products, provided that the
                                                                                  value of these products does not exceed 5 % of the val­
                                                                                  ue of the finished product
ex 25.15          Marble squared by sawing, of a thickness not exceeding          Sawing into slabs or sections, polishing, grinding and
                  25 cm                                                           cleaning of marble, including marble not further
                                                                                  worked than roughly split, roughly squared or squared
                                                                                  by sawing, of a thickness exceeding 25 cm
ex 25.16          Granite, porphyry, basalt, sandstone and other monu­            Sawing of granite, porphyry, basalt, sandstone and
                  mental and building stone, squared by sawing, of a              other building stone, including such stone not further
                  thickness not exceeding 25 cm                                   worked than roughly split, roughly squared or squared
                                                                                  by sawing, of a thickness exceeding 25 cm
ex 25.18          Calcined dolomite ; agglomerated dolomite (including            Calcination of unworked dolomite
                  tarred dolomite)
ex 25.19          Other magnesium oxide, whether or not chemically                Manufacture from natural magnesium carbonate (mag­
                  pure                                                            nesite)
ex 25.19          Natural magnesium carbonate (magnesite), whether or             Crushing and putting into hermetically sealed contai­
                  not calcined, other than magnesium oxide, crushed and           ners of natural magnesium carbonate (magnesite),
                  put into hermetically sealed containers                         whether or not calcined, other than magnesium oxide
ex 25.24          Natural asbestos fibres                                        Treatment of asbestos concentrate
ex 25.26          Milled and homogenized mica waste                               Milling and homogenizing of mica waste
ex 25.32          Earth colours, calcined or powdered                            Crushing and calcination or powdering of earth
                                                                                 colours
ex Chapters 28   Products of the chemical and allied industries exclud­          Working or processing in which the value of the non-or­
   to 37         ing sulphuric anhydride (ex 28.13), tannins (ex 32.01 ),        iginating products used does not exceed 20 % of the val­
                 essential oils, resinoids and terpenic by-products (ex          ue of the finished product
                 33.01 ), prepared enzymes not elsewhere specified or in­
                 cluded (ex 35.07)
ex 28.13         Sulphuric anhydride                                             Manufacture from sulphur dioxide
ex 32.01         Tannins (tannic acids), including water-extracted gall­         Manufacture from tanning extracts of vegetable origin
                 nut tannin, and their salts, ethers, esters and other deri­
                 vatives
ex 33.01         Essential oils (terpeneless or not), concretes and abso­        Manufacture from concentrates of essential oils in fats,
                 lutes ; resinoids ; terpenic by-products of the deterpena­      in fixed oils, or in waxes or the like, obtained by cold
                 tion of essential oils                                          absorption or by maceration
 ---pagebreak---   No L 83 /34                                Official Journal of the European Communities                                            27 . 3 . 86
                                 Finished products
                                                                                              Working or processing that confers the
          CCT                                                                                     status of originating products
      heading                                Description
           No
  ex 35.07        Prepared enzymes not elsewhere specified or included             Manufacture in which the value of the products used
                                                                                   does not exceed 50 % of the value of the finished prod­
                                                                                   uct
  ex Chapter 38   Miscellaneous chemical products, other than refined              Working or processing in which the value of the non-or­
                  tall oil (ex 38.05), spirits of sulphate turpentine, purified   iginating materials used does not exceed 20 % of the
                  (ex 38.07) and wood pitch (wood tar pitch) (ex 38.09)           value of the finished product
 ex 38.05         Refined tall oil                                                Refining of crude tall oil
 ex 38.07         Sulphate turpentine, purified                                   Purification consisting of the distillation or refining of
                                                                                  raw sulphate turpentine
 ex 38.09        Wood pitch (wood tar pitch)                                      Distillation of wood tar
 ex Chapter 39   Artificial resins and plastic materials, cellulose esters        Working or processing in which the value of the non-or­
                 and ethers ; articles thereof, excepting films of ionomers       iginating materials used does not exceed 20 % of the
                 (ex 39.02)                                                       value of the finished product
 ex 39.02        Ionomer film                                                     Manufacture from a thermoplastic partial salt which is
                                                                                 a copolymer of ethylene and metacrylic acid partly neu­
                                                                                 tralized with metal ions, mainly zinc and sodium
 ex 40.01        Slabs of crepe rubber for soles                                 Lamination of crepe sheets of natural rubber
 ex 40.07        Vulcanized rubber thread and cord, textile covered              Manufacture from vulcanized rubber thread or cord,
                                                                                 not textile covered
 ex 40 . 1 1     Retreaded tyres                                                 Retreading of tyres
 ex 41.01        Sheepskins and lambskins without the wool                       Removing wool from sheepskins and lambskins in the
                                                                                 wool
 ex 41.02        Retanned bovine cattle leather (including buffalo leath­        Retanning of bovine cattle leather (including buffalo
                 er) and equine leather prepared but not parchment­              leather) and equine leather, not further prepared than
                 dressed except leather falling within heading Nos 41.06        tanned
                 and 41.08
ex 41.03         Retanned sheepskin and lambskin leather, prepared but           Retanning of sheepskin and lambskin leather, not fur­
                 not parchment-dressed, except leather falling within           ther prepared than tanned
                heading Nos 41.06 and 41.08
ex 41.04        Retanned goatskin and kidskin leather, prepared but             Retanning of goatskin and kidskin leather, not further
                not parchment-dressed, except leather falling within            prepared than tanned
                headings Nos 41.06 and 41.08
ex 41.05        Other kinds of retanned leather, prepared but not               Retanning of other kinds of leather, not further pre­
                parchment-dressed, except leather falling within head­          pared than tanned
                ings Nos 41.06 and 41.08
ex 43.02        Assembled furskins
                                                                                Bleaching, dyeing, dressing, cutting and assembling of
                                                                                tanned or dressed furskins
 ---pagebreak---   27 . 3 . 86                              Official Journal of the European Communities                                        No L 83 /35
                               Finished products
                                                                                          Working or processing that confers the
           CCT                                                                                status of originating products
        heading                            Description
            No
 ex 44.22        Casks, barrels, vats, tubs, buckets and other coopers'        Manufacture from riven staves of wood, not further pre­
                 products and parts thereof                                   pared than sawn on one principal surface ; sawn staves
                                                                              of wood, of which at least one principal surface has
                                                                              been cylindrically sawn, not further prepared than sawn
 ex 47.01        Sulphate pulp derived by mechanical or chemical              Manufacture from unbleached sulphate pulp derived by
                 means from any fibrous vegetable material, bleached          mechanical or chemical means from any fibrous vegeta­
                                                                              ble material, provided that the value of the non-origin­
                                                                              ating products used does not exceed 60 % of the value
                                                                              of the finished product
 ex 50.03        Silk waste carded or combed                                  Carding or combing waste silk
 ex  50.09
 ex  5 1 . 04
 ex  53.1 1
                                                                              Printing accompanied by finishing operations (bleach­
 ex  53.12
                                                                              ing, dressing, drying, steaming, burling, mending, im­
 ex  54.05       Printed fabrics                                              pregnating, sanforizing, mercerizing) of fabrics the val­
 ex  55.07                                                                    ue of which does not exceed 47,5 % of the value of the
 ex  55.08                                                                    finished product
 ex  55.09
 ex  56.07
 ex 59.14        Incandescent gas mantles                                     Manufacture from tubular gasmantle fabric
 ex 67.01        Feather dusters                                             Manufacture from feathers, parts of feathers or down
 ex 68.03        Articles of slate, including articles of agglomerated slate Manufacture of articles of slate
 ex 68.04        Hand polishing stones, whetstones, oilstones, hones         Cutting, adjusting and gluing of abrasive materials,
                 and the like, of natural stone, of agglomerated natural     which, owing to their shape, are not recognizable as
                or artificial abrasives, or of pottery                       being intended for hand use
ex 68.13        Articles of asbestos ; articles of mixtures with a basis of  Manufacture of articles of asbestos or of mixtures with
                asbestos or of mixtures with a basis of asbestos and         a basis of asbestos, or of mixtures with a basis of asbes­
                magnesium carbonate                                          tos and magnesium carbonate
ex 68.15        Articles of mica, including bonded mica splittings on a      Manufacture of articles of mica
                support of paper or fabric
ex 70.10        Cut-glass bottles                                            Cutting of bottles the value of which does not exceed
                                                                             50 % of the value of the finished product
    70.13       Glassware (other than articles falling within heading        Cutting of glassware the value of which does not exceed
                No 70.19) of a kind commonly used for table, kitchen,        50 % of the value of the finished product or decoration,
                toilet or office purposes, for indoor decoration , or simi­  with the exception of silk-screen printing, carried out
                lar uses                                                     entirely by hand, of hand-blown glassware the value of
                                                                             which does not exceed 50 % of the value of the finished
                                                                             product
ex 70.20        Articles made from glass fibre                               Manufacture from unworked glass fibre
ex 71.02        Precious and semi-precious stones, cut or otherwise          Manufacture from unworked precious and semi­
                worked, but not mounted, set or strung (except ungrad­       precious stones
                ed stones temporarily strung for convenience of trans­
                port)
 ---pagebreak--- No L 83 /36                          Official Journal of the European Communities                                           27 . 3 . 86
                          Finished products
                                                                                     Working or processing that confers the
       CCT                                                                               status of originating products
     heading                          Description
        No
ex 71.03     Synthetic or reconstructed precious or semi-precious        Manufacture from unworked synthetic or reconstructed
             stones, cut or otherwise worked, but not mounted, set or    precious or semi-precious stones
             strung (except ungraded stones temporarily strung for
             convenience of transport)
ex 7 1.05    Silver and silver alloys, including silver gilt and platin­ Rolling, drawing, beating or grinding of unwrought sil­
             um-plated silver, semi-manufactured                         ver and silver alloys
ex 71.05     Silver, including silver gilt and platinum-plated silver,   Alloying or electrolytic separation of unwrought silver
             unwrought                                                   and silver alloys
ex 71.06     Rolled silver, semi-manufactured                            Rolling, drawing, beating or grinding of unwrought
                                                                         rolled silver
ex 71.07     Gold, including platinum-plated gold, semi-manufac­         Rolling, drawing, beating or grinding of unwrought
             tured                                                       gold, including platinum-plated gold
ex 71.07     Gold, including platinum-plated gold, unwrought             Alloying or electrolytic separation pf unwrought gold or
                                                                         gold alloys
ex 71.08     Rolled gold on base metal or silver, semi-manufactured      Rolling, drawing, beating or grinding of unwrought
                                                                         rolled gold on base metal or silver
ex 71.09     Platinum and other metals of the platinum group,            Rolling, drawing, beating or grinding of unwrought pla­
             semi-manufactured                                           tinum or other metals of the platinum group
ex 71.09     Platinum and other metals of the platinum group, un­        Alloying or electrolytic separation of unwrought platin­
             wrought                                                     um or other metals of the platinum group
ex 71.10     Rolled platinum or other platinum group metals, on          Rolling, drawing, beating or grinding of unwrought
             base metal or precious metal , semi-manufactured            rolled platinum or other unwrought platinum group me­
                                                                         tals, on base metal or precious metal
ex 71.16      Imitation jewellery of base metal , excluding wristwatch   Manufacture from base metal products, not plated or
             bracelets                                                   coated with precious metal , provided that the total val­
                                                                         ue of all non-originating products does not exceed 50 %
                                                                         of the value of the finished product
ex 73.15     Alloy steel and high carbon steel :
             — in the forms mentioned in headings Nos 73.07 to           Manufacture from products in the forms mentioned in
                 73.13                                                   heading No 73.06
             — in the forms mentioned in heading No 73.14                Manufacture from products in the forms mentioned in
                                                                         heading No 73.06 or 73.07
ex 73.29     Skid chains                                                 Working or processing in which the value of the non-or­
                                                                         iginating products used does not exceed 50 % of the val­
                                                                         ue of the finished product
 ---pagebreak--- 27 . 3 . 86                          Official Journal of the European Communities                                     No L 83 / 37
                          Finished products
                                                                                 Working or processing that confers the
        CCT                                                                          status of originating products
     heading                          Description
         No
ex 74.01     Unrefined copper (blister copper and other)             Smelting of copper matte
ex 74.01     Refined copper                                          Fire-refining or electrolytic refining of unrefined copper
                                                                     (blister copper and other), copper waste or scrap
ex 74.01     Copper alloy                                            Fusion and thermal treatment of refined copper, copper
                                                                     waste or scrap
ex 75.01     Unwrought nickel (excluding electro-plating anodes of   Refining by electrolysis, by fusion or chemically, of
             heading No 75.05 )                                      nickel mattes, nickel speiss and other intermediate
                                                                     products of nickel metallurgy
ex 75.01     Unwrought nickel except nickel alloys                   Refining of waste by electrolysis, by melting or by
                                                                     chemical means of waste and scrap
ex 76.01     Unwrought aluminium                                     Manufacture by thermal or electrolytic treatment of un­
                                                                     alloyed aluminium, waste and scrap
    76.16    Other articles of aluminium                             Manufacture in which gauze, cloth, grill, netting, fenc­
                                                                     ing, reinforcing fabric and similar materials (including
                                                                     endless bands) of aluminium wire, or expanded metal
                                                                     of aluminium, are used the value of which does not ex­
                                                                     ceed 50 % of the value of the finished product
ex 77.02     Other articles of magnesium                             Manufacture from wrought bars, rods, angles, shapes
                                                                     and sections, plates, sheets and strip, wire, foil, raspings
                                                                     and shavings of uniform size, powders and flakes, tubes
                                                                     and pipes and blanks therefor, hollow bars, of magne­
                                                                     sium, the value of which does not exceed 50% of the
                                                                     value of the finished product
ex 77.04     Beryllium , wrought                                     Rolling, drawing or grinding of unwrought beryllium
                                                                     the value of which does not exceed 50 % of the value of
                                                                     the finished product
ex 78.01     Refined lead                                            Manufacture by thermal refining from bullion lead
ex 81.01     Tungsten, wrought                                       Manufacture from unwrought tungsten the value of
                                                                     which does not exceed 50 % of the value of the finished
                                                                     product
ex 81.02     Molybdenum, wrought                                     Manufacture       from     unwrought       molybdenum     the
                                                                     value of which does not exceed 50 % of the value of the
                                                                     finished product
2x81.03      Tantalum , wrought                                      Manufacture from unwrought tantalum the value of
                                                                     which does not exceed 50 % of the value of the finished
                                                                     product
sx 8 1 .04   Other base metals, wrought                              Manufacture from other base metals, unwrought, the
                                                                     value of which does not exceed 50 % of the value of the
                                                                     finished product
 ---pagebreak---    No L 83 /38                                     Official Journal of the European Communities                                                    27.3 . 86
                                      Finished products
                                                                                                          Working or processing that confers the
         CCT                                                                                                   status of originating products
        heading                                   Description
          No
  ex 82.09              Knives with cutting blades, serrated or not (including                 Manufacture from knife blades
                       pruning knives) other than knives falling within head­
                       ing No 82.06
  ex 83.06             Indoor ornaments made from base metals other than                      Working or processing in which the value of the non-or­
                       statuettes                                                             iginating materials used does not exceed 30 % of the
                                                                                              value of the finished product
  ex 84.05             Steam engines (including mobile engines, but not steam                 Working, processing or assembly in which the value of
                       tractors falling within heading No 87.01 or mechanical­                the products used does not exceed 40 % of the value of
                       ly propelled road rollers) with self-contained boilers                 the finished product
      84.06            Internal combustion piston engines                                     Working, processing or assembly in which the value of
                                                                                              the materials and parts used does not exceed 40 % of
                                                                                              the value of the finished product
  ex 84.08             Engines and motors, excluding reaction engines and                    Working, processing or assembly in which the value of
                      gas turbines                                                           the non-originating materials and parts used does not
                                                                                             exceed 40 % of the value of the finished product, and
                                                                                             provided that at least 50 % in value of the materials and
                                                                                             parts (') used are originating products
     84.16            Calendering and similar rolling machines (other than                   Working, processing or assembly in which the value of
                      metal-working and metal-rolling machines and glass­                    the non-originating materials and parts used does not
                      working machines) and cylinders therefor                               exceed 25 % of the value of the finished product
 ex 84.17             Machinery, plant and similar laboratory equipment,                     Working, processing or assembly in which the value of
                      whether or not electrically heated, for the treatment of               the non-originating materials and parts used does not
                      materials by a process involving a change of tempera­                  exceed 25 % of the value of the finished product
                      ture, for wood, paper pulp, paper and paperboard
                      manufacturing industries
     84.3             Machinery for making or finishing cellulosic pulp, pap­                Working, processing or assembly in which the value of
                      er or paperboard                                                      the non-originating materials and parts used does not
                                                                                            exceed 25 % of the value of the finished product
    84.33            Paper or paperboard cutting machines of all kinds ;                    Working, processing or assembly in which the value of
                     other machinery for making up paper pulp, paper or                     the non-originating materials and parts used does not
                     paperboard                                                             exceed 25 % of the value of the finished product
 ex 84.4             Sewing machines, including furniture specially de­                     Working, processing or assembly in which the value of
                     signed for sewing machines with the exception of sew­                  the non-originating materials and parts used does not
                     ing machines (lock-stitch only) with heads of a weight                 exceed 40 % of the value of the finished product
                     not exceeding 16 kg without motor or 17 kg including
                     the motor
( ) In determining the value of products, materials and parts, the following must be taken into account :
     (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the
          said products on the territory of the country where working, processing or assembly is carried out ;
     (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining :
          — the value of imported products,
          — the value of products of undetermined origin .
 ---pagebreak---   27 . 3 . 86                                      Official Journal of the European Communities                                               No L 83 /39
                                      Finished products
                                                                                                         Working or processing that confers the
         CCT                                                                                                  status of originating products
       heading                                     Description
           No
 ex 84.41              Sewing machines (lock-stitch only) with heads of a                    Working, processing or assembly in which the value of
                       weight not exceeding 16 kg without motor or 17 kg in­                 the non-originating materials and parts used does not
                       cluding the motor                                                     exceed 40 % of the value of the finished product, and
                                                                                             provided that :
                                                                                             — at least 50 % in value of the materials and parts (')
                                                                                                 used for assembly of the head (motor excluded) are
                                                                                                 originating products
                                                                                            — and the thread tension, crochet and zigzag mechan­
                                                                                                 isms are originating products
     85.14             Microphones and stands therefor ; loudspeakers ; au­                  Working, processing or assembly in which the value of
                      dio-frequency electric amplifiers                                      the non-originating materials and parts used does not
                                                                                             exceed 40 % of the value of the finished product and
                                                                                             provided that at least 50% of the materials and parts
                                                                                             used are originating products (2)
    85.15             Radiotelegraphic and radiotelephonic transmission and                 Working, processing or assembly in which the value of
                      reception apparatus ; radio-broadcasting and television               the non-originating materials and parts used does not
                      transmission and reception apparatus (including receiv­               exceed 40 % of the value of the finished product and
                      ers incorporating sound recorders or reproducers) and                 provided that at least 50 % of the materials and parts
                      television cameras ; radio navigational aid apparatus,                used are originating products (2)
                      radar apparatus and radio remote control apparatus
    87.06             Parts and accessories of the motor vehicles falling with­             Working, processing or assembly in which the value of
                      in heading No 87.01 , 87.02 or 87.03                                  the materials and parts used does not exceed 1 5 % of
                                                                                            the value of the finished product
 ex 94.01             Chairs and other seats (other than those falling within               Working, processing or assembly in which unstuffed
                      heading No 94.02) whether or not convertible into beds,               cotton cloth is used of a weight of 300 g/m2 or less in
                      made of base metals                                                   the form ready to use, of which the value does not ex­
                                                                                            ceed 25 % of the value of the finished product (3)
 ex 94.03             Other furniture of base metal                                         Working, processing or assembly in which unstuffed
                                                                                            cotton cloth is used of a weight of 300 g/m2 or less in
                                                                                            the form ready to use, of which the value does not ex­
                                                                                            ceed 25 % of the value of the finished product (3)
ex 95.05              Articles in tortoise shell, mother of pearl, ivory, bone,             Manufacture from tortoise shell, mother of pearl, ivory,
                      horn, coral (natural or agglomerated) and other animal                bone, horn, coral (natural or agglomerated) and other
                      carving material                                                      animal carving material ; worked
ex 95.08              Articles in vegetable carving material (for example co­               Manufacture from vegetable carving material (for ex­
                     rozo), meerschaum and amber, natural or reconstituted,                 ample corozo), meerschaum and amber, natural or re­
                     jet (and mineral substitutes for jet)                                  constituted, jet (and mineral substitutes for jet); worked
0 ) In determining the value of products, materials and parts, the following must be taken into account :
     (a) in respect of originating products, materials and parts, the first verifiable price paid, or the price which would be paid in case of sale, for the
           said products on the territory of the country where working, processing or assembly is carried out ;
     (b) in respect of other products, materials and parts, the provisions of Article 6 of this Protocol determining :
           — the value of imported products,
           — the value of products of undetermined origin .
0 The application of this rule must not result in the percentage of 3 % of the non-originating transistors laid down in List A for the same tariff
     heading being exceeded .
0 This rule does not apply when the general rule of change of tariff heading is applied to the other non-originating parts which are part of the
     composition of the final product.
 ---pagebreak--- No L 83 /40                         Official Journal of the European Communities                                      27 . 3 . 86
                         Finished products
                                                                               Working or processing that confers the
      CCT                                                                          status of originating products
     heading                         Description
       No
ex 96.01     Brushes and brooms                                     Manufacture using prepared knots and tufts for broom
                                                                    or brush making the value of which does not exceed
                                                                    50 % of the value of the finished product
ex 97.06     Golf club heads, of wood or other materials            Manufacture from roughly shaped blocks
ex 98.11     Smoking pipes, pipe bowls, of wood, root or other ma­  Manufacture from roughly shaped blocks
             terials
 ---pagebreak---   27 . 3 . 86                                    Official Journal of the European Communities                                          No L 83 /41
                                                                       ANNEX II
                                                                         LIST I
                                          Finished products to which the 40 % rule in Article 3 (2) (a) applies
                                                                     Product obtained
   GCCN heading No                                                                 Description
     84.05                   Steam or other vapour power units, whether or not incorporating boilers
     84.06                   Internal combustion piston engines :
     84.09                   Mechanically propelled road rollers
     84.12
                            Air-conditioning machines, self-contained, comprising a motor-driven fan and elements for changing the tem­
                            perature and humidity of air
     84.36
                             Machines for extruding man-made textiles ; machines of a kind used for processing natural or man-made tex­
                            tile fibres ; textile spinning and twisting machines ; textile doubling, throwing and reeling (including weft­
                            winding) machines
     84.37
                            Weaving machines, knitting machines and machines for making gimped yarn, tulle, lace, embroidery, trim­
                            ming, braid or net ; machines for preparing yarns for use on such machines, including warping and warp siz­
                            ing machines
 ex 84.41
                            Sewing machines, including furniture specially designed for sewing machines with the exception of sewing
                            machines (lock-stitch only) with heads of a weight not exceeding 16 kg wihout motor or 17 kg including the
                            motor ; sewing machine needles
 ex 84.41 (!)               Sewing machines (lock-stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg includ­
                            ing the motor
    84.45                   Machine-tools for working metal or metal carbides, not being machines falling within heading No 84 49 or
                            84.50
    84.46                   Machine-tools for working stone, ceramics, concrete, asbestos-cement and like mineral materials or for work­
                            ing glass in the cold, other than machines falling within heading No 84.49
    84.47
                            Machine-tools for working wood, cork, bone, ebonite (vulcanite), hard artificial plastic materials or other hard
                           carving materials, other than machines falling within heading No 84.49
    84.48
                           Accessories and parts suitable for use solely or principally with the machines falling within headings
                           Nos 84.45 to 84.47, including work and tool holders, self-opening dieheads, dividing heads and other appli­
                           ances for machine-tools ; tool holders for any type of tool or machine-tool for working in the hand
    84.51
                           Typewriters, other than typewriters incorporating calculating mechanisms ; cheque-writing machines
    84.52
                           Calculating machines ; accounting machines, cash registers, postage-franking machines, ticket-issuing mach­
                           ines and similar machines, incorporating a calculating device
(') At least 50 % in value of the materials and parts used for the assembly of the head (motor excluded) must be originating products and the thread
     tension, crochet and zigzag mechanisms must be originating products.
 ---pagebreak---  No L 83 /42                          Official Journal of the European Communities                                           27 . 3 . 86
                                                          Product obtained
  CCCN heading No                                                       Description
    84.53
                   Automatic data-processing machines and units thereof; magnetic or optical readers, machines for transcribing
                   data onto data media in coded form and machines for processing such data, not elsewhere specified or in­
                   cluded
    84.54         Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin­
                  sorting machines, coin-counting and wrapping machines, pencil-sharpening machines, perforating and
                  stapling machines)
   84.64           Gaskets and similar joints of metal sheeting combined with other material (for example, asbestos, felt and
                   paperboard) or of laminated metal foil ; sets or assortments of gaskets and similar joints, dissimilar in com­
                   position, for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packings
   84.65           Machinery parts, not containing electrical connectors, insulators, coils contacts or other electrical features and
                  not falling within any other heading of this Chapter
   85.23           Insulated (including enamelled or anodized) electric wire, cable, bars, strip and the like (including co-axial
                  cable), whether or not fitted with connectors
   85.24          Carbon brushes, arc-lamp carbons, battery carbons, carbon electrodes and other carbon articles of a kind used
                  for electrical purposes
   85.25           Insulators of any material
   85.26           Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materi­
                  al apart from any minor components of metal incorporated during moulding, solely for purposes of assembly,
                  but not including insulators falling within heading No 85.25
   85.27          Electrical conduit tubing and joints therefor, of base metal lined with insulating material
   85.28          Electrical parts of machinery and apparatus, not being goods falling within any of the preceding headings of
                  this Chapter
ex Chapter 86     Railway and tramway locomotives, rolling-stock and parts therof; railway and tramway track fixtures and fit­
                  tings, traffic signalling equipment of all kinds (not electrically powered) excluding products of heading
                  No 86.10
   87.01          Tractors (other than those falling wihin heading No 87.07), whether or not fitted with power take-offs, winch­
                  es or pulleys
   87.02          Motor vehicles for the transport of persons, goods or materials (including sports motor vehicles, other than
                  those of heading No 87.09)
   87.03
                  Special-purpose motor lorries and vans (such as breakdown lorries, fire-engines, fire-escapes, road sweeper
                  lorries, snow-ploughs, spraying lorries, crane lorries, seachlight lorries, mobile workshops and mobile radio­
                  logical units), but not including the motor vehicles of heading No 87.02
   87.04
                  Chassis fitted with engines, for the motor vehicle falling within heading No 87.01 , 87.02 or 87.03
   87.10          Cycles (including delivery tricycles), not motorized
  87.11
                  Invalid carriages, whether or not motorized or otherwise mechanically propelled
 ---pagebreak---  27 . 3 . 86                          Official Journal of the European Communities                                     No L 83 /43
                                                           Product obtained
  CCCN heading No                                                        Description
    87.12           Parts and accessories of articles falling within heading No 87.09, 87 . 1 0 or 87 . 1 1
    88.01          Balloons and airships
    88.02          Flying machines, gliders and kites ; rotochutes
    88.03          Parts of goods falling within heading No 88.01 or 88.02
    Chapter 89     Ships, boats and floating structures
   90.01           Linses, prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of
                   glass not optically worked ; sheets or plates, of polarizing material
   90.02           Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for
                   instruments or apparatus, other than such elements of glass not optically worked
   90.04           Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other
   90.23           Hydrometers and similar instruments ; thermometers, pyrometers, barometers, hygrometers, psychrometers, re­
                  cording or not ; any combination of these instruments
   90.24          Instruments and apparatus for measuring, checking or automatically controlling the flow, depth, pressure or
                  other variables of liquids or gases, or for automatically controlling temperature (for example, pressure gauges,
                  thermostats, level gauges, flow meters, heat meters, automatic ovendraught regulators), not being articles fall­
                  ing within heading No 90.14
   90.27          Revolution counters, production counters, taximeters, mileometers, pedometers and the like, speed indicators
                  (including magnetic speed indicators) and tachometers (other than articles falling within heading No 90.14);
                  stroboscopes
   90.28          Electrical measuring, checking, analyzing or automatically controlling instruments and apparatus
   90.29          Parts or accessories suitable for use solely or principally with one or more of the articles falling within head­
                  ing No 90.23 , 90.24, 90.26, 90.27 or 90.28
ex Chapter 91     Clocks and watches and parts thereof, excluding products of heading Nos 91.04, 91.08, 91.09, 91.10 and 91.11
ex Chapter 92     Musical instruments, sound recorders or reproducers, television image and sound recorders or reproducers ;
                  parts and accessories of such articles excluding products of heading No 92.1 1 and gramophone records and
                  other sound or similar recorders of heading No 92.12
 ---pagebreak---  No L 83/44                                   Official Journal of the European Communities                                        27.3.86
                                                                      LIST II
                                       Finished products to which the 30 % rule in Article 3 (2) (b) applies
                                                                  Product obtained
   CCCN heading No                                                                Description
    84.01 (')            Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of prod­
                         ucing low pressure steam); super-heated water boilers
    84.02                Auxiliary plant for use with boilers of heading No 84.01 (for example, economixers, superheaters, soot remov­
                         ers, gas recoverers and the like); condensers for vapour engines and power units
    84.03                Producer gas and water gas generators, with or without purifiers ; acetylene gas generators (water process) and
                         similar gas generators, with or without purifiers
    84.07                Hydraulic engines and motors (including water wheels and water turbines)
    84.08 (')            Other engines and motors :
    84.10 (2)            Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices,
                         liquid elevators of bucket, chain, screw, band and similar kinds :
    84.11 0)             Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors,
                         and free-piston generators for gas turbines); fans, blowers and the like
    84.13                 Furnace burners for liquid fuel (atomizers), for pulverized solid fuel or for gas ; mechanical stokers, mechani­
                         cal grates, mechanical ash dischargers and similar appliances
    84.14                Industrial and laboratory furnaces and ovens, non-electric
    84.15 (')            Refrigerators and refrigerating equipment (electrical and other)
    84.16                Calendering and similar rolling machines (other than metal-working and metal-rolling machines and glass­
                         working machines) and cylinders therefor
    84.17                Machinery, plant and similar laboratory equipment, whether or not electrically heated, for the treatment of
                         materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectify­
                         ing, sterilizing, pasteurizing, steaming, drying, evaporating, vapourizing, condensing or cooling, not being
                         machinery or plant of a kind used for domestic purposes ; instantaneous or storage water heaters, non-electri­
                         cal
    84.18                Centrifuges ; filtering and purifying machinery and apparatus (other than filter funnels, milk strainers and the
                         like), for liquids or gases
    84.19                Machinery for cleaning or drying bottles or other containers ; machinery for filling, closing, sealing, capsuling
                         or labelling bottles, cans, boxes, bags or other containers ; other packing or wrapping ; machinery for aerating
                         beverages ; dish washing machines
    84.20 (')            Weighing machinery (excluding balances of a sensitivity of 5 eg or better) including weight-operated counting
                         and checking machines ; weighing machine weights of all kinds
(') The percentage rule to be applied shall be 25 %.
0 For rotary displacement pumps the percentage rule to be applied shall be 25 %.
0 For fans, blowers and the like the percentage rule to be applied shall be 25 %.
 ---pagebreak--- 27 . 3 . 86                          Official Journal of the European Communities                                    No L 83 /45
                                                         Product obtained
 CCCN heading No                                                       Description
   84.21         Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or pow­
                 ders ; fire extinguishers (charged or not); spray guns and similar appliances ; steam or sand blasting machines
                 and similar jet projecting machines
   84.22         Lifting, handling, loading or unloading machinery, telphers and conveyors (for example, lifts, hoists, winches,
                 cranes, transporter cranes, jacks pulley tackle, belt conveyors and teleferics), not being machinery falling
                 within heading No 84.23
   84.23         Excavating, levelling, tamping, boring and extracting machinery, stationary or mobile, for earth, minerals or
                 ores (for example, mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile-driv­
                 ers ; snow-ploughs, not self-propelled (including snow-plough attachments)
   84.24         Agricultural and horticultural machinery for sou preparation or cultivation (for example, ploughs, harrows,
                 cultivators, seed and fertilizer distributors); lawn and sports ground rollers
   84.25         Harvesting and threshing machinery ; straw and fodder presses ; hay or grass mowers ; winnowing and similar
                 cleaning machines for seed, grain or leguminous vegetables and egg-grading and other grading machines for
                 agricultural produce (other than those of a kind used in the bread grain milling industry falling within head­
                 ing No 84.29)
   84.26         Dairy machinery (including milking machines)
   84.27          Presses, crushers and other machinery, of a kind used in wine-making, cider-making, fruit juice preparation or
                 the like
   84.28         Other agricultural, horticultural , poultry-keeping and bee-keeping machinery ; germination plant fitted with
                 mechanical or thermal equipment ; poultry incubators and brooders
   84.29         Machinery of a kind used in the bread grain milling industry, and other machinery (other than farm type
                 machinery) for the working of cereals or dried leguminous vegetables
   84.30         Machinery, not falling within any other heading of this Chapter, of a kind used in the following food or drink
                 industries : bakery, confectionery, chocolate manufacture, macaroni , ravioli or similar cereal food manufac­
                 ture, the preparation of meat, fish, fruit or vegetables (including mincing or slicing machines), sugar manufac­
                 ture or brewing
   84.31         Machinery for making or finishing cellulosic pulp, paper or paperboard
  84.32          Book-binding machinery, including book-sewing machines
   84.33         Paper or paperboard cutting machines of all kinds ; other machinery for making up paper pulp, paper or pap­
                 erboard
  84.34          Machinery, apparatus and accessories for type-founding or type-setting ; machinery, other than the machine­
                 tools of heading No 84.45, 84.46 or 84.47, for preparing or working printing blocks, plates or cylinders ; print­
                 ing type, impressed flongs and matrices, printing blocks, plates and cylinders ; blocks, plates, cylinders and
                 lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
 ---pagebreak--- No L 83 /46                           Official Journal of the European Communities                                        27 . 3 . 86
                                                         Product obtained
 CCCN heading No                                                       Description
   84.35
                    Other printing machinery ; machines for uses ancillary to printing
   84.38
                    Auxiliary machinery for use with machines of heading No 84.37 (for example, dobbies, Jacquards, automatic
                    stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally
                    with the machines of the present heading or with machines falling within heading No 84.36 or 84.37 (for ex­
                    ample, spindles and spindle flyers, card clothing combs, extruding nipples, shuttles, healds and heald lifters
                   and hosiery needles)
  84.39
                   Machinery for the manufacture or finishing of felt in the piece or in shapes, including felt-hat making mach­
                   ines and hat-making blocks
  84.40
                   Machinery for washing, cleaning, drying, bleaching, dyeing, dressing, finishing or coating textile yarns, fa­
                   brics or made-up textile articles (including laundry and dry-cleaning machinery); fabric folding, reeling or
                   cutting machines ; machines of a kind used in the manufacture of linoleum or other floor coverings for apply­
                   ing the paste to the base fabric or other support ; machines of a type used for printing a repetitive design,
                   repetitive words or overall colour on textiles, leather, wallpaper, wrapping paper, linoleum or other materials,
                   and engraved or etched plates, blocks or rollers therefor
  84.42
                   Machinery (other than sewing machines) for preparing, tanning or working hides, skins or leather (including
                   boot and shoe machinery)
  84.43
                  Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy and in metal foundries
  84.44            Rolling mills and rolls therefor
  84.49           Tools for working in the hand, pneumatic or with self-contained non-electric motor
  84.50
                  Gas-operated welding, brazing, cutting and surface tempering appliances
 84.55
                  Parts and accessories (other than covers, carrying cases and like) suitable for use solely or principally with
                  machines of a kind falling within heading No 84.51 , 84.52, 84.53 or 84.54
 84.56            Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth, stone, ores or other
                  mineral substances, in solid (including powder and paste) form ; machinery for agglomerating, moulding or
                  shaping solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral prod­
                  ucts in powder or paste form ; machines for forming foundry moulds of sand
 84.57
                  Glass-working machines (other than machines for working glass in the cold); machines for assembling electric
                 filament and discharge lamps and electronic and similar tubes and valves
 84.58
                 Automatic vending machines (for example, stamp, cigarette, chocolate and food machines), not being games
                 of skill or chance
 84.59
                 Machines and mechanical appliances, having individual functions, not falling within any other heading of
                 this Chapter
84.60
                 Moulding boxes for metal foundry ; moulds of a type used for metal (other than ingot moulds), for metal
                 carbides, for glass, for mineral materials (for example, ceramic pastes, concrete or cement) or for rubber or
                 artificial plastic materials
 ---pagebreak---   27 . 3 . 86                                   Official Journal of the European Communities                                              No L 83 /47
                                                                     Product obtained
   CCCN heading No                                                                 Description
     84.61                 Taps, cocks, valves and similar appliances, for pipes, boiler shells, tanks, vats and the like, including pres­
                           sure-reducing valves and thermostatically controlled valves
     84.62 (')             Ball, roller or needle roller bearings
     84.63                 Transmission shafts, cranks, bearing housings, plain shaft bearings, gears and gearing (including friction gears
                           and gear-boxes and other variable speed gears), flywheels, pulleys and pulleyblocks, clutches and shaft cou­
                           plings
 ex Chapter                Electrical machinery and equipment ; parts thereof; excluding products of heading Nos 85.23 , 85.24, 85.25,
     85 0 0                85.26, 85.27 and 85.28
     86.10                 Railway and tramway track fixtures and fittings ; mechanical equipment, not electrically powered, for signall­
                           ing to or controlling road, rail or other vehicles, ships or aircraft ; parts of the foregoing fixtures, fittings, or
                           equipment
     87.05                 Bodies (including cabs), for the motor vehicles falling within heading No 87.01 , 87.02 or 87.03
     87.06                 Parts and accessories of the motor vehicles falling within heading No 87.01 , 87.02 or 87.03
     87.07                 Works trucks, mechanically propelled, of the types used in factories, warehouses, dock areas or airports for
                           short distance transport or handling of goods (for example, platform trucks, fork-lift trucks and straddle car­
                           riers); tractors of the type used on railway station platforms ; parts of the foregoing vehicles
     87.08                 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such
                           vehicles
     87.09 0               Motor-cycles, auto-cycles and cycles fitted with an auxiliary motor, with or without side-cars ; side-cars of all
                           kinds
     87.13                 Baby carriages and parts thereof
     87.14                 Other vehicles (including trailers), not mechanically propelled, and parts thereof
     88.04                 Parachutes and parts thereof and accessories thereto
     88.05                 Catapults and similar aircraft launching gear ; ground flying trainers, parts of any of the foregoing articles
 ex Chapter 90 0           Optical, photographic, cinematographic, measuring, checking, precision, medical and surgical instruments
                           and apparatus and parts thereof, excluding products of heading Nos 90.01 , 90.02, 90.04, 90.23 , 90.24, 90.27,
                           90.28 and 90.29
    91.04                  Other clocks
    91.08                  Clock movements , assembled
(') The percentage rule to be applied shall be 25 %.
(-) For heading Nos 85.14 and 85.15 the percentage rule to be applied shall be 25 % and the value of the non-originating transistors used must not
     exceed 3 % of the value of the finished product.
(3) For semi-conductor devices and electronic microcircuits of heading No ex 85.21 , the percentage rule to be applied shall be 25 %.
(4) For motor-cycles, auto-cycles and cycles, with or without sidecars, powered by internal combustion engines, of a cylinder capacity of:
     — 50 cm3 or less, the percentage rule to be applied shall be 20 %,
     — more than 50 cm3, the percentage rule to be applied shall be 25 %.
(5) For heading Nos 90.17 and 90.18 the percentage rule to be applied shall be 25 %.
 ---pagebreak---    No L 83 /48                                 Official Journal of the European Communities                                      27 . 3 . 86
                                                                      Product obtained
     CCCN heading No                                                                Description
      91.09                 Watch cases and parts of watch cases
      91.10
                            Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof
      91.11                 Other clock and watch parts
      92.11 (')             Gramophones, dictating machines and other sound recorders or reproducers, including record-players and
                            tape decks, with or without sound-heads ; television image and sound recorders or reproducers
  ex 92.12
                            Gramophone records and other sound or similar recordings
  (') For electric gramophones the percentage rule to be applied shall be 25 %.
                                                                      ANNEX III
                                                       List of products referred to in Article 1
        CCT
      heading                                                                   Description
         No
 ex 27.07
                        Assimilated aromatic oils as defined in Note 2 to Chapter 27, of which more than 65 % by volume distils at a
                        temperature
                        fuels
                                     of up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power or heating6
     27.09 to           Mineral oils and products of their distillation ; bituminous substances ; mineral waxes
     27.16
ex 29.01                Hydrocarbons :
                       — Acyclic
                       — Cyclanes and cyclenes, excluding azulenes
                       — Benzene, toluene, xylenes
                       for use as power or heating fuels
ex 34.03
                       Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, but not includ­
                       ing preparations containing 70 % or more by weight of petroleum oils or of oils obtained from bituminous mi­
                       nerals
ex 34.04
                       Waxes with a basis of paraffin,
                       or of scale wax
                                                           of petroleum waxes, of waxes obtained from bituminous minerals, of slack wax
ex 38.14               Prepared additives for lubricants