CELEX: 32004D0896
Language: en
Date: 2004-11-22 00:00:00
Title: 2004/896/EC: Council Decision of 22 November 2004 on the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union

29.12.2004   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 388/1
            
         COUNCIL DECISION
   of 22 November 2004
   on the signing and provisional application of a Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union
   (2004/896/EC)
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 310 in conjunction with the second sentence of the first subparagraph of Article 300(2) thereof,
   Having regard to the Treaty of Accession of 16 April 2003 and in particular Article 2(3) thereof,
   Having regard to the Act annexed to the Treaty of Accession and in particular Article 6(2) thereof,
   Having regard to the proposal from the Commission,
   Whereas:
   
               (1)
            
            
               On 29 September 2003 the Council authorised the Commission, on behalf of the Community and its Member States, to negotiate with the former Yugoslav Republic of Macedonia a Protocol to the Stabilisation and Association Agreement to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union.
            
         
               (2)
            
            
               These negotiations have been successfully accomplished and, subject to its possible conclusion at a later date, the Protocol should be signed on behalf of the European Community and its Member States.
            
         
               (3)
            
            
               The Community-related parts of the Protocol should be applied on a provisional basis as from the date of accession pending the completion of the relevant procedures for its formal conclusion,
            
         HAS DECIDED AS FOLLOWS:
   Article 1
   The President of the Council is hereby authorised to designate the person(s) empowered to sign, on behalf of the European Community and its Member States, the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union, subject to its conclusion.
   The text of the Protocol is attached to this Decision.
   Article 2
   Pending the Protocol's entry into force, the Community-related parts thereof shall be applied on a provisional basis from 1 May 2004.
   
      Done at Brussels,22 november 2004.
      
         
            For the Council
         
         
            The President
         
         B. R. BOT
      
   
   AGREEMENT IN THE FORM OF AN EXCHANGE OF LETTERS
   between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union
   Brussels, 7 December 2004
   H.E. Mr Sasko STEFKOV,
   Ambassador,
   Head of the Mission of the former Yugoslav
   Republic of Macedonia to the European Communities.
   Sir,
   I have the honour to propose that, if it is acceptable to your Government, this letter and your confirmation shall together take the place of signature of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union.
   The text of the aforementioned Protocol, herewith annexed, has been approved for signature and provisional application by a decision of the Council of the European Union on 22 November 2004. In accordance with its Article 16.3, it shall apply provisionally with effect from 1 May 2004.
   Please accept, Sir, the assurance of my highest consideration.
   
      For the European Community and its Member States
      
         
   
   Brussels, 7 December 2004
   Dear Sir,
   On behalf of the Government of the Republic of Macedonia I have the honour to acknowledge receipt of your letter SGS4/14231 of today’s date regarding the signature of the Protocol to the Stabilisation and Association Agreement between the Republic of Macedonia, of the one part, and the European Communities and their Member States, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union.
   I confirm the acceptance by the Government of the Republic of Macedonia of the annexed text of the Protocol and consider your letter and this letter in reply as equivalent of its signature.
   However, I declare that the Republic of Macedonia does not accept the denomination used for my country in abovementioned Protocol, having in view that the constitutional name of my country is the Republic of Macedonia.
   Please accept, Sir, the assurance of my highest consideration,
   
      For the Republic of Macedonia
      Ambassador
      Saško STEFKOV
      
         
   
   Brussels, 7 December 2004
   H.E. Mr Sasko STEFKOV,
   Ambassador,
   Head of the Mission of the former Yugoslav
   Republic of Macedonia to the European Communities.
   Sir,
   I have the honour to acknowledge receipt of your letter of today’s date.
   The European Community and its Member States notes that the Exchange of Letters between the European Community and its Member States and the Former Yugoslav Republic of Macedonia, which takes the place of signature of the Protocol to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union, has been accomplished and that this cannot be interpreted as acceptance or recognition by the European Community and its Member States in whatever form or content of a denomination other than the ‘former Yugoslav Republic of Macedonia’.
   Please accept, Sir, the assurance of my highest consideration.
   
      For the European Community and its Member States
      
         
   
   PROTOCOL
   to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, to take account of the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the slovak Republic to the European Union
   THE KINGDOM OF BELGIUM,
   THE CZECH REPUBLIC,
   THE KINGDOM OF DENMARK,
   THE FEDERAL REPUBLIC OF GERMANY,
   THE REPUBLIC OF ESTONIA,
   THE HELLENIC REPUBLIC,
   THE KINGDOM OF SPAIN,
   THE FRENCH REPUBLIC,
   IRELAND,
   THE ITALIAN REPUBLIC,
   THE REPUBLIC OF CYPRUS,
   THE REPUBLIC OF LATVIA,
   THE REPUBLIC OF LITHUANIA,
   THE GRAND DUCHY OF LUXEMBOURG,
   THE REPUBLIC OF HUNGARY,
   THE REPUBLIC OF MALTA,
   THE KINGDOM OF THE NETHERLANDS,
   THE REPUBLIC OF AUSTRIA,
   THE REPUBLIC OF POLAND,
   THE PORTUGUESE REPUBLIC,
   THE REPUBLIC OF SLOVENIA,
   THE SLOVAK REPUBLIC,
   THE REPUBLIC OF FINLAND,
   THE KINGDOM OF SWEDEN,
   THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
   hereinafter referred to as the ‘Member States’ represented by the Council of the European Union, and
   THE EUROPEAN COMMUNITY AND THE EUROPEAN ATOMIC ENERGY COMMUNITY,
   hereinafter referred to as ‘the Communities’ represented by the Council of the European Union and the Commission of the European Communities,
   of the one part, and
   THE FORMER YUGOSLAV REPUBLIC OF MACEDONIA,
   of the other part,
   HAVING REGARD TO the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union and thereby to the Community on 1 May 2004,
   WHEREAS:
   
               (1)
            
            
               The Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, (hereinafter referred to as the SAA) was signed by Exchange of Letters in Luxembourg on 9 April 2001 and entered into force on 1 April 2004.
            
         
               (2)
            
            
               The Treaty concerning the accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic to the European Union (hereinafter referred to as Treaty of Accession) was signed in Athens on 16 April 2003.
            
         
               (3)(4)(5)(6)
            
            
               Pursuant to Article 6(2) of the Act of Accession annexed to the Treaty of Accession, the accession of the new Member States to the SAA is to be agreed by the conclusion of a protocol to the SAA.Consultations pursuant to Article 35(3) of the SAA have taken place so as to ensure that account is taken of the mutual interests of the Community and the former Yugoslav Republic of Macedonia stated in the SAA.The amendments to the Interim Agreement on trade and trade-related matters between the European Community, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, hereinafter referred to as ‘the IA’, adopted by Decision No 1/2002 of the European Community, former Yugoslav Republic of Macedonia Cooperation Council of 30 January 2002 on the introduction of two Joint Declarations concerning the Principality of Andorra and the Republic of San Marino and on amendments to Protocol 4 on the definition of the concept of originating products and methods of administrative cooperation, have to be made likewise to the SAA.The amendments to the IA adopted by Decision No 2/2003 of the European Community, former Yugoslav Republic of Macedonia Cooperation Council of 22 December 2003 implementing further liberalisation of the trade in agricultural and fisheries products have to be made likewise to the SAA,
            
         HAVE AGREED UPON THE FOLLOWING PROVISIONS:
   SECTION I
   CONTRACTING PARTIES
   Article 1
   The Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia, and the Slovak Republic (hereinafter referred to as the new Member States) shall be Parties to the Stabilisation and Association Agreement between the European Communities and their Member States, of the one part, and the former Yugoslav Republic of Macedonia, of the other part, signed by Exchange of Letters in Luxemburg on 9 April 2001 and shall respectively adopt and take note, in the same manner as the other Member States of the Community, of the texts of the Agreement, as well as of the Joint Declarations, and the Unilateral Declarations annexed to the Final Act signed on the same date.
   Article 2
   To take into account recent institutional developments within the European Union, the Parties agree that following the expiry of the Treaty establishing the European Coal and Steel Community, existing provisions in the Agreement referring to that Community shall be deemed to refer to the European Community which has taken over all rights and obligations contracted by the European Coal and Steel Community.
   ADJUSTMENTS TO THE TEXT OF THE SAA INCLUDING ITS ANNEXES AND PROTOCOLS
   SECTION II
   AGRICULTURAL PRODUCTS
   Article 3
   Agricultural Products sensu stricto
   
   1.   Annex IV(a) to the SAA shall be replaced by the text which appears in Annex I to this Protocol.
   2.   Annex IV(b) to the SAA shall be replaced by the text which appears in Annex II to this Protocol.
   3.   Annex IV(c) to the SAA shall be replaced by the text which appears in Annex III to this Protocol.
   4.   The following point shall be added to Article 27(3) of the SAA as follows:
   
               ‘(d)
            
            
               reduce progressively the customs duties applicable on imports of certain agricultural products originating in the Community, listed in Annex IV(d), in accordance with the following timetable:
               
                           —
                        
                        
                           on 1 January 2004 each duty shall be reduced to 95 % of MFN,
                        
                     
                           —
                        
                        
                           on 1 January 2005 each duty shall be reduced to 90 % of MFN,
                        
                     
                           —
                        
                        
                           on 1 January 2006 each duty shall be reduced to 85 % of MFN,
                        
                     
                           —
                        
                        
                           on 1 January 2007 each duty shall be reduced to 80 % of MFN,
                        
                     
                           —
                        
                        
                           on 1 January 2008 each duty shall be reduced to 70 % of MFN,
                        
                     
                           —
                        
                        
                           on 1 January 2009 each duty shall be reduced to 60 % of MFN,
                        
                     
                           —
                        
                        
                           on 1 January 2010 each duty shall be reduced to 50 % of MFN,
                        
                     
                           —
                        
                        
                           on 1 January 2011 the remaining duties shall be abolished.’
                        
                     
         5.   The text which appears in Annex IV to this Protocol shall be added to the SAA as Annex IV(d).
   6.   The following paragraph shall be added to Article 27 of the SAA:
   
      ‘5.   For those products where during the reduction process referred to in this Article the preferential tariff duty reaches a residual value of 1 % or less for ad valorem duties and of EUR 0,01 per kg (or the appropriate specific unit) or less for specific duties, the customs duties shall be eliminated at that point.’
   
   Article 4
   Fisheries products
   1.   Article 28(2) of the SAA shall be replaced by the following:
   
      ‘2.   The former Yugoslav Republic of Macedonia shall abolish all charges having an equivalent effect to a customs duty and abolish the customs duties applicable on imports of fish and fisheries products originating in the Community with the exception of products listed in Annex V(b) to the SAA, which shall lay down the tariff reductions for the products listed therein.’
   
   2.   The expression ‘Year 3’ in the heading of the last column of the tables in Annexes V(a) and (b) to the SAA shall be replaced by ‘Year 3 and beyond’.
   Article 5
   Processed agricultural products
   1.   Article 1(1) of Protocol 3 to the SAA shall be replaced by the following:
   
      ‘1.   The Community and the former Yugoslav Republic of Macedonia shall apply to processed agricultural products the duties listed in Annex I, Annex II and Annex III respectively in accordance with the conditions mentioned therein, whether limited by quota or not.’
   
   2.   The table in Annex II to Protocol 3 to the SAA shall be replaced by the table which appears in Annex V to this Protocol.
   3.   The text which appears in Annex VI to this Protocol shall be added to Protocol 3 to the SAA as Annex III.
   4.   The following Article shall be added to Article 3 of Protocol 3 to the SAA:
   
      ‘Article 4
      For those products where during the reduction process referred to in this Protocol the preferential tariff duty reaches a residual value of 1 % or less for ad valorem duties and of EUR 0,01 per kg (or the appropriate specific unit) or less for specific duties, the customs duties shall be eliminated at that point.’
   
   Article 6
   Wine Agreement
   The table in paragraph 1 of Annex I (Agreement between the European Community and the former Yugoslav Republic of Macedonia on reciprocal preferential trade concessions for certain wines, referred to in Article 27(4) of the SAA) to the Additional Protocol adjusting the trade aspects of the SAA to take account of the outcome of the negotiations between the parties on reciprocal preferential concessions for certain wines, the reciprocal recognition, protection and control of wine names and the reciprocal recognition, protection and control of designations for spirits and aromatised drinks, shall be replaced by the table which appears in Annex VII to this Protocol.
   SECTION III
   RULES OF ORIGIN
   Article 7
   Protocol 4 to the SAA concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation shall be amended as follows:
   
               1.
            
            
               in the ‘Table of contents’, in Title II, the second indent shall be replaced by the following:
               
                           ‘– Article 3
                        
                        Bilateral cumulation in the Community;’
                     
         
               2.
            
            
               in the ‘Table of contents’, in Title II, the third indent shall be replaced by the following:
               
                           ‘– Article 4
                        
                        Bilateral cumulation in the former Yugoslav Republic of Macedonia’
                     
         
               3.
            
            
               in Article 3, the title shall be replaced by the following:
               ‘Bilateral cumulation in the Community’;
            
         
               4.
            
            
               the last sentence in Article 3 shall be replaced by the following:
               ‘It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7.’
            
         
               5.
            
            
               the last sentence in Article 4 shall be replaced by the following:
               ‘It shall not be necessary that such materials have undergone sufficient working or processing, provided they have undergone working or processing going beyond the operations referred to in Article 7.’
            
         
               6.
            
            
               in Article 5, paragraph 2(a)(b)(c)(d)(e), Article 17(4), and Article 31(1), the terms ‘EC Member State’ and ‘EC Member States’ shall be replaced by the following:
               ‘Member State of the Community’ and ‘Member States of the Community’;
            
         
               7.
            
            
               Article 15(1) shall be replaced with by following:
               ‘1.   Non-originating materials used in the manufacture of products originating in the Community or in the former Yugoslav Republic of Macedonia for which a proof of origin is issued or made out in accordance with the provisions of Title V shall not be subject in the Community or the former Yugoslav Republic of Macedonia to drawback of, or exemption from, customs duties of whatever kind.’
            
         
               8.
            
            
               Article 15(2) shall be replaced by the following:
               ‘2.   The prohibition in paragraph 1 shall apply to any arrangement for refund, remission or non-payment, partial or complete, of customs duties or charges having an equivalent effect, applicable in the Community or in the former Yugoslav Republic of Macedonia to materials used in the manufacture, where such refund, remission or non-payment applies, expressly or in effect, when products obtained from the said materials are exported and not when they are retained for home use there.’
            
         
               9.
            
            
               the last subparagraph in Article 15(6) shall be replaced by the following paragraph:
               ‘7.   The provisions of this Article shall apply from 1 January 2003. The provisions of paragraph 6 shall apply until 31 December 2005 and may be reviewed by common accord.’
            
         
               10.
            
            
               Article 18(4) shall be replaced by the following:
               ‘4.   Movement certificates EUR.1 issued retrospectively must be endorsed with one of the following phrases:
               
                            
                        
                        
                           “EXPEDIDO A POSTERIORI”,
                        
                     
                            
                        
                        
                           “VYSTAVENO DODATEČNĚ”,
                        
                     
                            
                        
                        
                           “UDSTEDT EFTERFØLGENDE”,
                        
                     
                            
                        
                        
                           “NACHTRÄGLICH AUSGESTELLT”,
                        
                     
                            
                        
                        
                           “VÄLJA ANTUD TAGASIULATUVALT”,
                        
                     
                            
                        
                        
                           “ΕΚΔΟΘΕΝ ΕΚ ΤΩΝ ΥΣΤΕΡΩΝ”,
                        
                     
                            
                        
                        
                           “ISSUED RETROSPECTIVELY”,
                        
                     
                            
                        
                        
                           “DÉLIVRÉ A POSTERIORI”,
                        
                     
                            
                        
                        
                           “RILASCIATO A POSTERIORI”,
                        
                     
                            
                        
                        
                           “IZSNIEGTS RETROSPEKTĪVI”,
                        
                     
                            
                        
                        
                           “RTROSPEKTYVUSIS IŠDAVIMAS”,
                        
                     
                            
                        
                        
                           “KIADVA VISSZAMENŐLEGES HATÁLLYAL”,
                        
                     
                            
                        
                        
                           “MAĦRUĠ RETROSPETTIVAMENT”,
                        
                     
                            
                        
                        
                           “AFGEGEVEN A POSTERIORI”,
                        
                     
                            
                        
                        
                           “WYSTAWIONE RETROSPEKTYWNIE”,
                        
                     
                            
                        
                        
                           “EMITIDO A POSTERIORI”,
                        
                     
                            
                        
                        
                           “IZDANO NAKNADNO”,
                        
                     
                            
                        
                        
                           “VYDANÉ DODATOČNE”,
                        
                     
                            
                        
                        
                           “ANNETTU JÄLKIKÄTEEN”,
                        
                     
                            
                        
                        
                           “UTFÄRDAT I EFTERHAND”,
                        
                     
                            
                        
                        
                           “ДОПОЛНИТЕЛНО ИЗДАДЕНО”.’
                        
                     
         
               11.
            
            
               Article 19(2) shall be replaced by the following:
               ‘2.   The duplicate issued in this way must be endorsed with one of the following words:
               
                            
                        
                        
                           “DUPLICADO”,
                        
                     
                            
                        
                        
                           “DUPLIKÁT”,
                        
                     
                            
                        
                        
                           “DUPLIKAT”,
                        
                     
                            
                        
                        
                           “DUPLIKAT”,
                        
                     
                            
                        
                        
                           “DUPLIKAAT”,
                        
                     
                            
                        
                        
                           “ΑΝΤΙΓΡΑΦΟ”,
                        
                     
                            
                        
                        
                           “DUPLICATE”,
                        
                     
                            
                        
                        
                           “DUPLICATA”,
                        
                     
                            
                        
                        
                           “DUPLICATO”,
                        
                     
                            
                        
                        
                           “DUBLIKĀTS”,
                        
                     
                            
                        
                        
                           “DUBLIKATAS”,
                        
                     
                            
                        
                        
                           “MÁSODLAT”,
                        
                     
                            
                        
                        
                           “DUPLIKAT”,
                        
                     
                            
                        
                        
                           “DUPLICAAT”,
                        
                     
                            
                        
                        
                           “DUPLIKAT”,
                        
                     
                            
                        
                        
                           “SEGUNDA VIA”,
                        
                     
                            
                        
                        
                           “DVOJNIK”,
                        
                     
                            
                        
                        
                           “DUPLIKÁT”,
                        
                     
                            
                        
                        
                           “KAKSOISKAPPALE”,
                        
                     
                            
                        
                        
                           “DUPLIKAT”,
                        
                     
                            
                        
                        
                           “ДУПЛИКАТ”.’
                        
                     
         
               12.
            
            
               Article 30(1) shall be replaced by the following:
               ‘1.   For the application of the provisions of Article 21(1)(b) and Article 26(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of the Member States or of the former Yugoslav Republic of Macedonia equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.’
            
         
               13.
            
            
               in Article 30(3) and Article 31(1) the terms ‘European Commission’ shall be replaced by ‘Commission of the European Communities’.
            
         Article 8
   1.   Annex I to Protocol 4 to the SAA shall be replaced by the text which appears in Annex VIII to this Protocol.
   2.   Annex II to Protocol 4 to the SAA shall be replaced by the text which appears in Annex IX to this Protocol.
   3.   Annex IV to Protocol 4 to the SAA shall be replaced by the text which appears in Annex X to this Protocol.
   Article 9
   After Protocol 4 to the SAA the following Joint Declarations shall be added:
   
      ‘JOINT DECLARATION CONCERNING THE PRINCIPALITY OF ANDORRA
      
                  1.
               
               
                  Products originating in the Principality of Andorra falling within Chapters 25 to 97 of the Harmonised System shall be accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this Agreement.
               
            
                  2.
               
               
                  Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.
               
            JOINT DECLARATION CONCERNING THE REPUBLIC OF SAN MARINO
      
                  1.
               
               
                  Products originating in the Republic of San Marino shall be accepted by the former Yugoslav Republic of Macedonia as originating in the Community within the meaning of this Agreement.
               
            
                  2.
               
               
                  Protocol 4 shall apply mutatis mutandis for the purpose of defining the originating status of the abovementioned products.’
               
            
   TRANSITIONAL PROVISIONS
   SECTION IV
   Article 10
   WTO
   The former Yugoslav Republic of Macedonia undertakes that it shall not make any claim, request or referral nor modify or withdraw any concession pursuant to GATT 1994 Articles XXIV.6 and XXVIII in relation to this enlargement of the Community.
   Article 11
   Proof of origin and administrative cooperation
   1.   Proofs of origin properly issued by either the former Yugoslav Republic of Macedonia or a new Member State in the framework of preferential agreements or autonomous arrangements applied between them shall be accepted in the respective countries, provided that:
   
               (a)
            
            
               the acquisition of such origin confers preferential tariff treatment on the basis of the preferential tariff measures contained in the SAA;
            
         
               (b)
            
            
               the proof of origin and the transport documents were issued no later than the day before the date of accession;
            
         
               (c)
            
            
               the proof of origin is submitted to the customs authorities within the period of four months from the date of accession.
            
         Where goods were declared for importation in either the former Yugoslav Republic of Macedonia or a new Member State, prior to the date of accession, under preferential agreements or autonomous arrangements applied between the former Yugoslav Republic of Macedonia and that new Member State at that time, proof of origin issued retrospectively under those agreements or arrangements may also be accepted provided that it is submitted to the customs authorities within the period of four months from the date of accession.
   2.   The former Yugoslav Republic of Macedonia and the new Member States are authorised to retain the authorisations with which the status of ‘approved exporters’ has been granted in the framework of preferential agreements or autonomous arrangements applied between them, provided that:
   
               (a)
            
            
               such a provision is also provided for in the agreement concluded prior to the date of accession between the former Yugoslav Republic of Macedonia and the Community; and
            
         
               (b)
            
            
               the approved exporters apply the rules of origin in force under that agreement.
            
         These authorisations shall be replaced, no later than one year after the date of accession, by new authorisations issued under the conditions of the SAA.
   3.   Requests for subsequent verification of proof of origin issued under the preferential agreements or autonomous arrangements referred to in paragraphs 1 and 2 above shall be accepted by the competent customs authorities of either the former Yugoslav Republic of Macedonia or the Member States for a period of three years after the issue of the proof of origin concerned and may be made by those authorities for a period of three years after acceptance of the proof of origin submitted to those authorities in support of an import declaration.
   Article 12
   Goods in transit
   1.   The provisions of the SAA may be applied to goods exported from either the former Yugoslav Republic of Macedonia to one of the new Member States or from one of the new Member States to the former Yugoslav Republic of Macedonia, which comply with the provisions of Protocol 4 to the SAA and that on the date of accession are either en route or in temporary storage, in a customs warehouse or in a free zone in the former Yugoslav Republic of Macedonia or in that new Member State.
   2.   Preferential treatment may be granted in such cases, subject to the submission to the customs authorities of the importing country, within four months from the date of accession, of a proof of origin issued retrospectively by the customs authorities of the exporting country.
   Article 13
   Quotas in 2004
   For the year 2004, the volumes of the new tariff quotas and the increases of the volumes of existing tariff quotas shall be calculated as a pro rata of the basic volumes, taking into account the part of the period elapsed before 1 May 2004.
   GENERAL AND FINAL PROVISIONS
   SECTION V
   Article 14
   This Protocol and the Annexes thereto shall form an integral part of the SAA.
   Article 15
   1.   This Protocol shall be approved by the Community, by the Council of the European Union on behalf of the Member States, and by the former Yugoslav Republic of Macedonia in accordance with their own procedures.
   2.   The Parties shall notify each other of the accomplishment of the corresponding procedures referred to in the preceding paragraph. The instruments of approval shall be deposited with the General Secretariat of the Council of the European Union.
   Article 16
   1.   This Protocol shall enter into force on the same day as the Treaty of Accession provided that all the instruments of approval of this Protocol have been deposited before that date.
   2.   If not all the instruments of approval of this Protocol have been deposited before that date, this Protocol shall enter into force on the first day of the first month following the date of the deposit of the last instrument of approval.
   3.   If not all the instruments of approval of this Protocol have been deposited before 1 May 2004, this Protocol shall apply provisionally with effect from 1 May 2004.
   Article 17
   This Protocol is drawn up in duplicate in each of the official languages of the Parties, each of these texts being equally authentic.
   Article 18
   The text of the SAA, including the Annexes and Protocols forming an integral part thereof, and the Final Act together with the declarations annexed thereto shall be drawn up in Czech, Estonian, Hungarian, Latvian, Lithuanian, Maltese, Polish, Slovak and Slovene languages, and these texts shall be authentic in the same way as the original texts. The Stabilisation and Association Council shall approve these texts.
   ANNEX I
   
      
         ‘ANNEX IV(a)
         Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the Community (zero-duty tariff)
         [referred to in Article 27(3)(a)]
         
                     0105 19 20
                  
                  
                     0210 93
                  
                  
                     0904 12
                  
                  
                     1209 24
                  
                  
                     1702 30
                  
                  
                     2309 90 43
                  
               
                     0105 92
                  
                  
                     0210 99
                  
                  
                     1001100010
                  
                  
                     1209 25
                  
                  
                     1702 40
                  
                  
                     2309 90 49
                  
               
                     0105 93
                  
                  
                     0404
                  
                  
                     1002
                  
                  
                     1209 26
                  
                  
                     1702 60
                  
                  
                     2309 90 51
                  
               
                     0105 99 10
                  
                  
                     0408
                  
                  
                     1003009010
                  
                  
                     1209 29
                  
                  
                     1703
                  
                  
                     2309 90 53
                  
               
                     0106900050
                  
                  
                     0410
                  
                  
                     1006 10 10
                  
                  
                     1209 30
                  
                  
                     2005100010
                  
                  
                     2309 90 59
                  
               
                     0206 10
                  
                  
                     0601
                  
                  
                     1007
                  
                  
                     1209 91
                  
                  
                     2104200010
                  
                  
                     2309 90 70
                  
               
                     0206 21
                  
                  
                     0602 10
                  
                  
                     1008
                  
                  
                     1209 99
                  
                  
                     2302
                  
                  
                     2309 90 91
                  
               
                     0206 22
                  
                  
                     0602 20
                  
                  
                     1103 11
                  
                  
                     1211
                  
                  
                     2307
                  
                  
                     2309 90 95
                  
               
                     0206 30
                  
                  
                     0602 30
                  
                  
                     1103 13 10
                  
                  
                     1212
                  
                  
                     2308
                  
                  
                     2309909910
                  
               
                     0206 41
                  
                  
                     0602 40
                  
                  
                     1103139010
                  
                  
                     1501
                  
                  
                     2309 90 10
                  
                  
                     2401
                  
               
                     0206 49
                  
                  
                     0703101910
                  
                  
                     1103 19 40
                  
                  
                     1503
                  
                  
                     2309 90 20
                  
                  
                     4301
                  
               
                     0206 80
                  
                  
                     0703101930
                  
                  
                     1105
                  
                  
                     1517909900
                  
                  
                     2309 90 31
                  
                  
                      
                  
               
                     0206 90
                  
                  
                     0703900010
                  
                  
                     1108
                  
                  
                     1701 12
                  
                  
                     2309 90 33
                  
                  
                      
                  
               
                     0208
                  
                  
                     0802 11
                  
                  
                     1202
                  
                  
                     1702 11
                  
                  
                     2309 90 35
                  
                  
                      
                  
               
                     0210 91
                  
                  
                     0802 12
                  
                  
                     1209 22
                  
                  
                     1702 19
                  
                  
                     2309 90 39
                  
                  
                      
                  
               
                     0210 92
                  
                  
                     0904 11
                  
                  
                     1209 23
                  
                  
                     1702 20
                  
                  
                     2309 90 41
                  
                  
                      
                  
               
                     Ex07 13 20
                  
                  
                     Chick peas (garbanzos) - seed
                  
               
                     Ex07 13 31
                  
                  
                     Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek - seed
                  
               
                     Ex07 13 32
                  
                  
                     Small red (Adzuki) beans (Phaseolus or Vigna angularis) - seed
                  
               
                     Ex07 13 39
                  
                  
                     Other beans for sowing
                  
               
                     Ex07 13 50
                  
                  
                     Broad beans (Vicia faba var.major) and horse beans (Vicia faba var equine, Vicia faba var. minor) - seed’
                  
               
   
   ANNEX II
   
      
         ‘ANNEX IV(b)
         Imports into the former yugoslav Republic of Macedonia of agricultural products originating in the Community (zero-duty tariff within tariff quotas)
         (referred to in Article 27(3)(b))
         
                     CN code (1)
                     
                  
                  
                     Description
                  
                  
                     2004
                  
                  
                     2005
                  
                  
                     2006
                  
                  
                     2007
                  
                  
                     2008
                  
                  
                     2009
                  
                  
                     2010
                  
                  
                     2011 and beyond
                  
               
                     (1)
                  
                  
                     (2)
                  
                  
                     (1)
                  
                  
                     (2)
                  
                  
                     (1)
                  
                  
                     (2)
                  
                  
                     (1)
                  
                  
                     (2)
                  
                  
                     (1)
                  
                  
                     (2)
                  
                  
                     (1)
                  
                  
                     (2)
                  
                  
                     (1)
                  
                  
                     (2)
                  
                  
                     (1)
                  
                  
                     (2)
                  
               
                     (t)
                  
                  
                     (% of MFN)
                  
                  
                     (t)
                  
                  
                     (% of MFN)
                  
                  
                     (t)
                  
                  
                     (% of MFN)
                  
                  
                     (t)
                  
                  
                     (% of MFN)
                  
                  
                     (t)
                  
                  
                     (% of MFN)
                  
                  
                     (t)
                  
                  
                     (% of MFN)
                  
                  
                     (t)
                  
                  
                     (% of MFN)
                  
                  
                     (t)
                  
                  
                     (% of MFN)
                  
               
                     0206 29
                  
                  
                     Edible offal of bovine animals, frozen – excluding tongues and livers
                  
                  
                     415
                  
                  
                     65
                  
                  
                     415
                  
                  
                     60
                  
                  
                     415
                  
                  
                     55
                  
                  
                     415
                  
                  
                     50
                  
                  
                     415
                  
                  
                     40
                  
                  
                     415
                  
                  
                     30
                  
                  
                     415
                  
                  
                     20
                  
                  
                     –
                  
                  
                     0
                  
               
                     0207
                  
                  
                     Meat and edible offal, of poultry of heading No 0105, fresh, chilled or frozen
                  
                  
                     6 000
                  
                  
                     65
                  
                  
                     6 000
                  
                  
                     60
                  
                  
                     6 000
                  
                  
                     55
                  
                  
                     6 000
                  
                  
                     50
                  
                  
                     6 000
                  
                  
                     40
                  
                  
                     6 000
                  
                  
                     30
                  
                  
                     6 000
                  
                  
                     20
                  
                  
                     –
                  
                  
                     0
                  
               
                     0210 11
                     0210 12
                     0210 19
                  
                  
                     Pig meat
                  
                  
                     50
                  
                  
                     95
                  
                  
                     50
                  
                  
                     90
                  
                  
                     50
                  
                  
                     85
                  
                  
                     50
                  
                  
                     80
                  
                  
                     50
                  
                  
                     70
                  
                  
                     50
                  
                  
                     60
                  
                  
                     50
                  
                  
                     50
                  
                  
                     –
                  
                  
                     0
                  
               
                     0401 20
                  
                  
                     Milk and cream of fat content by weight, exceeding 1 % but not exceeding 6 %
                  
                  
                     2 200
                  
                  
                     100
                  
                  
                     2 200
                  
                  
                     100
                  
                  
                     2 200
                  
                  
                     100
                  
                  
                     2 200
                  
                  
                     100
                  
                  
                     2 200
                  
                  
                     100
                  
                  
                     2 200
                  
                  
                     100
                  
                  
                     2 200
                  
                  
                     100
                  
                  
                     2 200
                  
                  
                     100
                  
               
                     0402
                  
                  
                     Milk and cream concentrated or containing added sugar or other sweetening matter
                  
                  
                     450
                  
                  
                     65
                  
                  
                     450
                  
                  
                     60
                  
                  
                     450
                  
                  
                     55
                  
                  
                     450
                  
                  
                     50
                  
                  
                     450
                  
                  
                     40
                  
                  
                     450
                  
                  
                     30
                  
                  
                     450
                  
                  
                     20
                  
                  
                     –
                  
                  
                     0
                  
               
                     0405 10
                  
                  
                     
                                 –
                              
                              
                                 Butter
                              
                           
                  
                     1 250
                  
                  
                     65
                  
                  
                     1 250
                  
                  
                     60
                  
                  
                     1 250
                  
                  
                     55
                  
                  
                     1 250
                  
                  
                     50
                  
                  
                     1 250
                  
                  
                     40
                  
                  
                     1 250
                  
                  
                     30
                  
                  
                     1 250
                  
                  
                     20
                  
                  
                     –
                  
                  
                     0
                  
               
                     0406 20
                  
                  
                     Grated or powered cheese of all kinds
                  
                  
                     105
                  
                  
                     70
                  
                  
                     110
                  
                  
                     70
                  
                  
                     115
                  
                  
                     70
                  
                  
                     120
                  
                  
                     70
                  
                  
                     130
                  
                  
                     70
                  
                  
                     140
                  
                  
                     70
                  
                  
                     150
                  
                  
                     70
                  
                  
                     160
                  
                  
                     70
                  
               
                     0406 30
                  
                  
                     Processed cheese, not grated or powdered
                  
               
                     0406 90
                  
                  
                     
                                 –
                              
                              
                                 Other cheese
                              
                           
                  
                     50
                  
                  
                     100
                  
                  
                     50
                  
                  
                     100
                  
                  
                     50
                  
                  
                     100
                  
                  
                     50
                  
                  
                     100
                  
                  
                     50
                  
                  
                     100
                  
                  
                     50
                  
                  
                     100
                  
                  
                     50
                  
                  
                     100
                  
                  
                     50
                  
                  
                     100
                  
               
                     0805 10
                  
                  
                     
                                 –
                              
                              
                                 Oranges
                              
                           
                  
                     8 000
                  
                  
                     65
                  
                  
                     8 000
                  
                  
                     60
                  
                  
                     8 000
                  
                  
                     55
                  
                  
                     8 000
                  
                  
                     50
                  
                  
                     8 000
                  
                  
                     40
                  
                  
                     8 000
                  
                  
                     30
                  
                  
                     8 000
                  
                  
                     20
                  
                  
                     –
                  
                  
                     0
                  
               
                     0805 20
                  
                  
                     
                                 –
                              
                              
                                 Mandarins (including tangerines and satsumas) clementines, wilkings and similar citrus hybrids
                              
                           
               
                     0805 40
                  
                  
                     
                                 –
                              
                              
                                 Grapefruite
                              
                           
               
                     0805 50
                  
                  
                     
                                 –
                              
                              
                                 Lemons and Limes
                              
                           
               
                     1601
                  
                  
                     Sausages and similar products of meat, meat offal or blood, food preparations based on these products
                  
                  
                     2 740
                  
                  
                     70
                  
                  
                     2 780
                  
                  
                     70
                  
                  
                     2 820
                  
                  
                     70
                  
                  
                     2 860
                  
                  
                     70
                  
                  
                     2 970
                  
                  
                     70
                  
                  
                     3 080
                  
                  
                     70
                  
                  
                     3 190
                  
                  
                     70
                  
                  
                     3 300
                  
                  
                     70
                  
               
                     1602
                  
                  
                     Other prepared or preserved meat, meat offal and blood
                  
                  
                     1 380
                  
                  
                     70
                  
                  
                     1 410
                  
                  
                     70
                  
                  
                     1 440
                  
                  
                     70
                  
                  
                     1 470
                  
                  
                     70
                  
                  
                     1 540
                  
                  
                     70
                  
                  
                     1 610
                  
                  
                     70
                  
                  
                     1 680
                  
                  
                     70
                  
                  
                     1 750
                  
                  
                     70
                  
               
                     1507 10
                  
                  
                     
                                 –
                              
                              
                                 Crude soya-bean oil, whether or not degummed
                              
                           
                  
                     15 000
                  
                  
                     70
                  
                  
                     15 000
                  
                  
                     70
                  
                  
                     15 000
                  
                  
                     70
                  
                  
                      
                  
                  
                     0 (2)
                     
                  
                  
                      
                  
                  
                     0
                  
                  
                      
                  
                  
                     0
                  
                  
                      
                  
                  
                     0
                  
                  
                      
                  
                  
                     0
                  
               
                     2005 70
                  
                  
                     
                                 –
                              
                              
                                 Olives
                              
                           
                  
                     1 600
                  
                  
                     65
                  
                  
                     1 600
                  
                  
                     60
                  
                  
                     1 600
                  
                  
                     55
                  
                  
                     1 600
                  
                  
                     50
                  
                  
                     1 600
                  
                  
                     40
                  
                  
                     1 600
                  
                  
                     30
                  
                  
                     1 600
                  
                  
                     20
                  
                  
                     –
                  
                  
                     0
                  
               
                     2009
                  
                  
                     Juices
                  
                  
                     300
                  
                  
                     100
                  
                  
                     300
                  
                  
                     100
                  
                  
                     300
                  
                  
                     100
                  
                  
                     300
                  
                  
                     100
                  
                  
                     300
                  
                  
                     100
                  
                  
                     300
                  
                  
                     100
                  
                  
                     300
                  
                  
                     100
                  
                  
                     300
                  
                  
                     100
                  
               
                     2309909990
                  
                  
                     Preparation of a kind used in animal feeding
                     Other
                  
                  
                     12 000
                  
                  
                     70
                  
                  
                     12 000
                  
                  
                     70
                  
                  
                     12 000
                  
                  
                     70
                  
                  
                     12 000
                  
                  
                     70
                  
                  
                     12 000
                  
                  
                     70
                  
                  
                     12 000
                  
                  
                     70
                  
                  
                     12 000
                  
                  
                     70
                  
                  
                     12 000
                  
                  
                     70
                  
               
                     
                                 (1)
                              
                              
                                 Tariff quota
                              
                           
                                 (2)
                              
                              
                                 Applicable duty for exceeding quantities’
                              
                           
               
   
   
      (1)  As defined in the Customs Tariff Law Gazette No 23/03 of the former Yugoslav Republic of Macedonia.
   
      (2)  In accordance with WTO schedule.
   
               (1)
            
            
               Tariff quota
            
         
               (2)
            
            
               Applicable duty for exceeding quantities’
            
         ANNEX III
   
      
         ‘ANNEX IV(c)
         Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the Community (Concessions within tariff quotas)
         (referred to in Article 27(3)(c))
         
                     CN code (1)
                     
                  
                  
                     Description
                  
                  
                     Annual quantity
                     (tonnes)
                  
                  
                     Applicable duty
                     (% of MFN)
                  
               
                     0203
                  
                  
                     Meat of swine, fresh, chilled or frozen
                  
                  
                     2 000
                  
                  
                     70
                  
               
                     0406+
                  
                  
                     Cheese and curd
                  
                  
                     600
                  
                  
                     70
                  
               
   
   
      (1)  As defined in the Customs Tariff Law Gazette No 23/03 of the former Yugoslav Republic of Macedonia.’
   ANNEX IV
   
      
         ‘ANNEX IV(d)
         Imports into the former Yugoslav Republic of Macedonia of agricultural products originating in the Community (Progressive tariff reduction during the transition period, zero-duty tariff from 1 January 2011)
         (referred to in Article 27(3)(d))
         
                     0102902100
                  
               
                     0102902900
                  
               
                     0102904100
                  
               
                     0102904900
                  
               
                     0102905100
                  
               
                     0102905900
                  
               
                     0102906100
                  
               
                     0102906900
                  
               
                     0102907100
                  
               
                     0102907900
                  
               
                     0102909000
                  
               
                     0105111900
                  
               
                     0105119900
                  
               
                     0105120000
                  
               
                     0105199000
                  
               
                     0105992000
                  
               
                     0105993000
                  
               
                     0105995000
                  
               
                      
                  
               
                     0201100000
                  
               
                     0201202000
                  
               
                     0201203000
                  
               
                     0201205000
                  
               
                     0201209000
                  
               
                     0201300000
                  
               
                     0202100000
                  
               
                     0202201000
                  
               
                     0202203000
                  
               
                     0202205000
                  
               
                     0202209000
                  
               
                     0202301000
                  
               
                     0202305000
                  
               
                     0202309000
                  
               
                     0209003000
                  
               
                     0209009000
                  
               
                     0210201000
                  
               
                     0210209000
                  
               
                      
                  
               
                     0405209000
                  
               
                     0405901000
                  
               
                     0405909000
                  
               
                      
                  
               
                     0602903000
                  
               
                     0602904100
                  
               
                     0602904500
                  
               
                     0602904900
                  
               
                     0602905100
                  
               
                     0602905900
                  
               
                     0602907000
                  
               
                     0602909100
                  
               
                     0602909900
                  
               
                     0603101010
                  
               
                     0603101090
                  
               
                     0603102090
                  
               
                     0603103010
                  
               
                     0603103090
                  
               
                     0603104010
                  
               
                     0603104090
                  
               
                     0603105010
                  
               
                     0603105090
                  
               
                     0603108010
                  
               
                     0603108090
                  
               
                     0603900000
                  
               
                     0604101000
                  
               
                     0604109000
                  
               
                     0604912100
                  
               
                     0604912900
                  
               
                     0604914100
                  
               
                     0604914900
                  
               
                     0604919000
                  
               
                     0604991000
                  
               
                     0604999000
                  
               
                      
                  
               
                     0709906000
                  
               
                     0710801000
                  
               
                     0710808000
                  
               
                     0710808500
                  
               
                     0711201000
                  
               
                     0711209000
                  
               
                     0712200000
                  
               
                     0712310000
                  
               
                     0712320000
                  
               
                     0712330000
                  
               
                     0712390000
                  
               
                     0712900500
                  
               
                     0712901900
                  
               
                     0712903000
                  
               
                     0712905000
                  
               
                     0712909000
                  
               
                      
                  
               
                     0802210000
                  
               
                     0802220000
                  
               
                     0802310000
                  
               
                     0802320000
                  
               
                     0802400000
                  
               
                     0802500000
                  
               
                     0802902000
                  
               
                     0802905000
                  
               
                     0802906000
                  
               
                     0802908500
                  
               
                     0803001100
                  
               
                     0803001900
                  
               
                     0803009000
                  
               
                     0804100000
                  
               
                     0804201000
                  
               
                     0804209000
                  
               
                     0804300000
                  
               
                     0804400000
                  
               
                     0804500000
                  
               
                     0805900000
                  
               
                     0810201000
                  
               
                     0810209000
                  
               
                     0810301000
                  
               
                     0810303000
                  
               
                     0810309000
                  
               
                     0810401000
                  
               
                     0810403000
                  
               
                     0810405000
                  
               
                     0810409000
                  
               
                     0810500000
                  
               
                     0810600000
                  
               
                     0810903000
                  
               
                     0810904000
                  
               
                     0810909500
                  
               
                     0811101100
                  
               
                     0811101900
                  
               
                     0811109000
                  
               
                     0811201100
                  
               
                     0811201900
                  
               
                     0811203100
                  
               
                     0811203900
                  
               
                     0811205100
                  
               
                     0811205900
                  
               
                     0811209000
                  
               
                     0811901100
                  
               
                     0811901900
                  
               
                     0811903100
                  
               
                     0811903900
                  
               
                     0811905000
                  
               
                     0811907000
                  
               
                     0811907500
                  
               
                     0811908000
                  
               
                     0811908500
                  
               
                     0811909500
                  
               
                     0812100000
                  
               
                     0812901000
                  
               
                     0812902000
                  
               
                     0812903000
                  
               
                     0812904000
                  
               
                     0812905000
                  
               
                     0812906000
                  
               
                     0812907000
                  
               
                     0812909910
                  
               
                     0812909990
                  
               
                     0813100000
                  
               
                     0813200000
                  
               
                     0813300000
                  
               
                     0813401000
                  
               
                     0813403000
                  
               
                     0813405000
                  
               
                     0813406000
                  
               
                     0813407000
                  
               
                     0813409500
                  
               
                     0813501200
                  
               
                     0813501500
                  
               
                     0813501900
                  
               
                     0813503100
                  
               
                     0813503900
                  
               
                     0813509100
                  
               
                     0813509900
                  
               
                      
                  
               
                     0901110000
                  
               
                     0901120000
                  
               
                     0901210000
                  
               
                     0901220000
                  
               
                     0901901000
                  
               
                     0901909000
                  
               
                     0902100000
                  
               
                     0902200000
                  
               
                     0902300000
                  
               
                     0902400000
                  
               
                      
                  
               
                     1003009020
                  
               
                     1003009090
                  
               
                     1004000090
                  
               
                      
                  
               
                     1102100000
                  
               
                     1102201000
                  
               
                     1102209000
                  
               
                     1102300000
                  
               
                     1102901000
                  
               
                     1102903000
                  
               
                     1102909000
                  
               
                     1103139090
                  
               
                     1103191000
                  
               
                     1103193000
                  
               
                     1103195000
                  
               
                     1103199000
                  
               
                     1103201000
                  
               
                     1103202000
                  
               
                     1103203000
                  
               
                     1103204000
                  
               
                     1103205000
                  
               
                     1103206000
                  
               
                     1103209000
                  
               
                     1104121000
                  
               
                     1104129000
                  
               
                     1104191000
                  
               
                     1104193000
                  
               
                     1104195000
                  
               
                     1104196100
                  
               
                     1104196900
                  
               
                     1104199100
                  
               
                     1104199900
                  
               
                     1104222000
                  
               
                     1104223000
                  
               
                     1104225000
                  
               
                     1104229000
                  
               
                     1104229800
                  
               
                     1104231000
                  
               
                     1104233000
                  
               
                     1104239000
                  
               
                     1104239900
                  
               
                     1104290100
                  
               
                     1104290300
                  
               
                     1104290500
                  
               
                     1104290700
                  
               
                     1104290900
                  
               
                     1104291100
                  
               
                     1104291500
                  
               
                     1104291900
                  
               
                     1104293100
                  
               
                     1104293500
                  
               
                     1104293900
                  
               
                     1104295100
                  
               
                     1104295500
                  
               
                     1104295900
                  
               
                     1104298100
                  
               
                     1104298500
                  
               
                     1104298900
                  
               
                     1104301000
                  
               
                     1104309000
                  
               
                     1106100000
                  
               
                     1106301000
                  
               
                     1106309090
                  
               
                     1107101100
                  
               
                     1107101900
                  
               
                     1107109100
                  
               
                     1107109900
                  
               
                     1107200000
                  
               
                      
                  
               
                     1209210000
                  
               
                      
                  
               
                     1509101000
                  
               
                     1509109000
                  
               
                     1509900000
                  
               
                     1510001000
                  
               
                     1510009000
                  
               
                     1514991000
                  
               
                     1514999000
                  
               
                     1517909300
                  
               
                      
                  
               
                     1603001000
                  
               
                     1603008000
                  
               
                      
                  
               
                     1701910000
                  
               
                     1701999000
                  
               
                      
                  
               
                     2007101000
                  
               
                     2007109100
                  
               
                     2007109900
                  
               
                     2007911000
                  
               
                     2007913000
                  
               
                     2007919000
                  
               
                     2007991000
                  
               
                     2007992000
                  
               
                     2007993110
                  
               
                     2007993190
                  
               
                     2007993310
                  
               
                     2007993390
                  
               
                     2007993510
                  
               
                     2007993590
                  
               
                     2007993910
                  
               
                     2007993990
                  
               
                     2007995500
                  
               
                     2007995700
                  
               
                     2007999100
                  
               
                     2007999300
                  
               
                     2007999810
                  
               
                     2007999890
                  
               
                      
                  
               
                     2309101100
                  
               
                     2309101300
                  
               
                     2309101500
                  
               
                     2309101900
                  
               
                     2309103100
                  
               
                     2309103300
                  
               
                     2309103900
                  
               
                     2309105100
                  
               
                     2309105300
                  
               
                     2309105900
                  
               
                     2309107000
                  
               
                     2309109000’
                  
               
   
   ANNEX V
   
      
         ‘ANNEX II
         Duties applicable to goods originating in the Community on import into the former Yugoslav Republic of Macedonia
         
                     CN code (2)
                     
                  
                  
                     Description
                  
                  
                     Rate of duty (%)
                  
               
                     2004
                  
                  
                     2005
                  
                  
                     2006
                  
                  
                     2007
                  
                  
                     2008
                  
                  
                     2009
                  
                  
                     2010
                  
                  
                     2011 and after
                  
               
                     (1)
                  
                  
                     (2)
                  
                  
                     (3)
                  
                  
                     (4)
                  
                  
                     (5)
                  
                  
                     (6)
                  
                  
                     (7)
                  
                  
                     (8)
                  
                  
                     (9)
                  
                  
                     (10)
                  
               
                     0403
                  
                  
                     Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0403 10
                  
                  
                     
                                 –
                              
                              
                                 Yogurt:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Flavoured or containing added fruit, nuts or cocoa:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – –
                              
                              
                                 In powder, granules or other solid forms, of a milk fat content, by weight:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0403105100
                  
                  
                     
                                 – – – –
                              
                              
                                 Not exceeding 1,5 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403105300
                  
                  
                     
                                 – – – –
                              
                              
                                 Exceeding 1,5 % but not exceeding 27 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403105900
                  
                  
                     
                                 – – – –
                              
                              
                                 Exceeding 27 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     
                                 – – –
                              
                              
                                 Other, of a milk fat content, by weight:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0403109100
                  
                  
                     
                                 – – – –
                              
                              
                                 Not exceeding 3 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403109300
                  
                  
                     
                                 – – – –
                              
                              
                                 Exceeding 3 % but not exceeding 6 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403109900
                  
                  
                     
                                 – – – –
                              
                              
                                 Exceeding 6 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Flavoured or containing added fruit, nuts or cocoa:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – –
                              
                              
                                 In powder, granules or other solid forms, of a milkfat content, by weight:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0403907100
                  
                  
                     
                                 – – – –
                              
                              
                                 Not exceeding 1,5 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403907300
                  
                  
                     
                                 – – – –
                              
                              
                                 Exceeding 1,5 % but not exceeding 27 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403907900
                  
                  
                     
                                 – – – –
                              
                              
                                 Exceeding 27 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     
                                 – – –
                              
                              
                                 Other, of a milkfat content, by weight:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0403909100
                  
                  
                     
                                 – – – –
                              
                              
                                 Not exceeding 3 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403909300
                  
                  
                     
                                 – – – –
                              
                              
                                 Exceeding 3 % but not exceeding 6 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0403909900
                  
                  
                     
                                 – – – –
                              
                              
                                 Exceeding 6 %
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     0405
                  
                  
                     Butter and other fats and oils derived from milk; dairy spreads:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0405 20
                  
                  
                     
                                 –
                              
                              
                                 Dairy spreads:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0405201000
                  
                  
                     
                                 – –
                              
                              
                                 Of a fat content, by weight, of 39 % or more but less than 60 %
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 %of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     0405203000
                  
                  
                     
                                 – –
                              
                              
                                 Of a fat content, by weight, of 60 % or more but not exceeding 75 %
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 %of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     0501000000
                  
                  
                     Human hair, unworked, whether or not washed or scoured; waste of human hair
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0502
                  
                  
                     Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0503000000
                  
                  
                     Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0505
                  
                  
                     Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0506
                  
                  
                     Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0507
                  
                  
                     Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0508000000
                  
                  
                     Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0509 00
                  
                  
                     Natural sponges of animal origin
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0510000000
                  
                  
                     Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh chilled, frozen or otherwise provisionally preserved:
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     0710
                  
                  
                     Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0710400000
                  
                  
                     
                                 –
                              
                              
                                 Sweetcorn
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 %of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     0711
                  
                  
                     Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0711 90
                  
                  
                     
                                 –
                              
                              
                                 Other vegetables; mixtures of vegetables:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Vegetables
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     0711903000
                  
                  
                     
                                 – – –
                              
                              
                                 Sweetcorn
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 %of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     0903000000
                  
                  
                     Maté
                  
                  
                     95 % of MFN
                  
                  
                     90 %of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     1212
                  
                  
                     Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1212200000
                  
                  
                     
                                 –
                              
                              
                                 Seaweeds and other algae
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1302
                  
                  
                     Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Vegetable saps and extracts:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1302120000
                  
                  
                     
                                 – –
                              
                              
                                 Of liquorice
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1302130000
                  
                  
                     
                                 – –
                              
                              
                                 Of hops
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1302140000
                  
                  
                     
                                 – –
                              
                              
                                 Of pyrethrum or of the roots of plants containing rotenone
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1302 19
                  
                  
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1302193000
                  
                  
                     
                                 – – –
                              
                              
                                 Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1302199100
                  
                  
                     
                                 – – – –
                              
                              
                                 Medicinal
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1302 20
                  
                  
                     
                                 –
                              
                              
                                 Pectic substances, pectinates and pectates
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 –
                              
                              
                                 Mucilages and thickeners, whether or not modified, derived from vegetable products:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1302310000
                  
                  
                     
                                 – –
                              
                              
                                 Agar-agar
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1302 32
                  
                  
                     
                                 – –
                              
                              
                                 Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1302321000
                  
                  
                     
                                 – – –
                              
                              
                                 Of locust beans or locust bean seeds
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1401
                  
                  
                     Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark)
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1402000000
                  
                  
                     Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1403000000
                  
                  
                     Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn piassava, couch-grass and istle), whether or not in hanks or bundles
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1404
                  
                  
                     Vegetable products not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1404100000
                  
                  
                     
                                 –
                              
                              
                                 Raw vegetable materials of a kind used primarily in dyeing or tanning
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1404200000
                  
                  
                     
                                 –
                              
                              
                                 Cotton linters
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1404900000
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1505 00
                  
                  
                     Wool grease and fatty substances derived therefrom (including lanolin)
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1506000000
                  
                  
                     Other animal fats and oils and their fractions, whether or not refined, but not chemically modified
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1515
                  
                  
                     Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1515 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1515901500
                  
                  
                     
                                 – –
                              
                              
                                 Jojoba and oiticica oils; myrtle wax and Japan wax; their fractions
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1516
                  
                  
                     Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidiniced, whether or not refined, but not further prepared:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1516 20
                  
                  
                     
                                 –
                              
                              
                                 Vegetable fats and oils and their fractions:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1516201000
                  
                  
                     
                                 – –
                              
                              
                                 Hydrogenated castor oil, so called “opal-wax”
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1517
                  
                  
                     Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1517 10
                  
                  
                     
                                 –
                              
                              
                                 Margarine, excluding liquid margarine:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1517101000
                  
                  
                     
                                 – –
                              
                              
                                 Containing more than 10 % but not more than 15 % by weight of milk fats
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     1517 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1517901000
                  
                  
                     
                                 – –
                              
                              
                                 Containing more than 10 % but not more than 15 % by weight of milk fats
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1517909300
                  
                  
                     
                                 – – –
                              
                              
                                 Edible mixtures or preparations of a kind used as mould release preparations
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 %of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     1518 00
                  
                  
                     Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading No 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1520000000
                  
                  
                     Glycerol, crude; glycerol waters and glycerol lyes
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1521
                  
                  
                     Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1522 00
                  
                  
                     Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1522001000
                  
                  
                     
                                 –
                              
                              
                                 Degras
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1702
                  
                  
                     Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1702500000
                  
                  
                     
                                 –
                              
                              
                                 Chemically pure fructose
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1702 90
                  
                  
                     
                                 –
                              
                              
                                 Other, including invert sugar:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1702901000
                  
                  
                     
                                 – –
                              
                              
                                 Chemically pure maltose
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     1704
                  
                  
                     Sugar confectionery (including white chocolate), not containing cocoa:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1704 10
                  
                  
                     
                                 –
                              
                              
                                 Chewing gum, whether or not sugar-coated
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1704 90
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1803
                  
                  
                     Cocoa paste, whether or not defatted
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1804000000
                  
                  
                     Cocoa butter, fat and oil
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1805000000
                  
                  
                     Cocoa powder, not containing added sugar or other sweetening matter
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1806
                  
                  
                     Chocolate and other food preparations containing cocoa
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1806 10
                  
                  
                     
                                 –
                              
                              
                                 Cocoa powder, containing added sugar or other sweetening matter:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1806101500
                  
                  
                     
                                 – –
                              
                              
                                 Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                              
                           
                  
                     50 % of MFN
                  
                  
                     45 % of MFN
                  
                  
                     40 % of MFN
                  
                  
                     35 % of MFN
                  
                  
                     25 % of MFN
                  
                  
                     15 % of MFN
                  
                  
                     5 % of MFN
                  
                  
                     0
                  
               
                     1806102000
                  
                  
                     
                                 – –
                              
                              
                                 Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                              
                           
                  
                     50 % of MFN
                  
                  
                     45 % of MFN
                  
                  
                     40 % of MFN
                  
                  
                     35 % of MFN
                  
                  
                     25 % of MFN
                  
                  
                     15 % of MFN
                  
                  
                     5 % of MFN
                  
                  
                     0
                  
               
                     1806103000
                  
                  
                     
                                 – –
                              
                              
                                 Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                              
                           
                  
                     50 % of MFN
                  
                  
                     45 % of MFN
                  
                  
                     40 % of MFN
                  
                  
                     35 % of MFN
                  
                  
                     25 % of MFN
                  
                  
                     15 % of MFN
                  
                  
                     5 % of MFN
                  
                  
                     0
                  
               
                     1806109000
                  
                  
                     
                                 – –
                              
                              
                                 Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                              
                           
                  
                     50 % of MFN
                  
                  
                     45 % of MFN
                  
                  
                     40 % of MFN
                  
                  
                     35 % of MFN
                  
                  
                     25 % of MFN
                  
                  
                     15 % of MFN
                  
                  
                     5 % of MFN
                  
                  
                     0
                  
               
                     1806 20
                  
                  
                     
                                 –
                              
                              
                                 Other preparations in block, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1806201000
                  
                  
                     
                                 – –
                              
                              
                                 Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806203000
                  
                  
                     
                                 – –
                              
                              
                                 Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     
                                 – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1806205000
                  
                  
                     
                                 – – –
                              
                              
                                 Containing 18 % or more by weight of cocoa butter
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806207000
                  
                  
                     
                                 – – –
                              
                              
                                 Chocolate milk crumb
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806208000
                  
                  
                     
                                 – – –
                              
                              
                                 Chocolate flavour coating
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806209500
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     
                                 –
                              
                              
                                 Other, in blocks, slabs or bars:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1806310000
                  
                  
                     
                                 – –
                              
                              
                                 Filled
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806 32
                  
                  
                     
                                 – –
                              
                              
                                 Not filled
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1806321000
                  
                  
                     
                                 – – –
                              
                              
                                 With added cereal, fruit or nuts
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806329000
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Chocolate and chocolate products:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – –
                              
                              
                                 Chocolates, whether or not filled:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1806901100
                  
                  
                     
                                 – – – –
                              
                              
                                 Containing alcohol
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806901900
                  
                  
                     
                                 – – – –
                              
                              
                                 Other
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     
                                 – – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1806903100
                  
                  
                     
                                 – – – –
                              
                              
                                 Filled
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806903900
                  
                  
                     
                                 – – – –
                              
                              
                                 Not filled
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806905000
                  
                  
                     
                                 – –
                              
                              
                                 Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806906000
                  
                  
                     
                                 – –
                              
                              
                                 Spreads containing cocoa
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806907000
                  
                  
                     
                                 – –
                              
                              
                                 Preparations containing cocoa for making beverages
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1806909000
                  
                  
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1901
                  
                  
                     Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1901100000
                  
                  
                     
                                 –
                              
                              
                                 Preparations for infant use, put up for retail sale
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1901200000
                  
                  
                     
                                 –
                              
                              
                                 Mixes and doughs for the preparation of bakers' wares of headings 1905
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     1901 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Malt extract:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1901901100
                  
                  
                     
                                 – – –
                              
                              
                                 With a dry extract content of 90 % or more by weight
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1901901900
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     1901909100
                  
                  
                     
                                 – – –
                              
                              
                                 Containing no milk fats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milk fat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of heading Nos 0401 to 0404
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1901909900
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1902
                  
                  
                     Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, except pasta falling within CN codes 1902 20 10 and 1902 20 30, couscous, whether or not prepared
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     1903000000
                  
                  
                     Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     1904
                  
                  
                     Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than maize (corn)), in grain form, or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included:
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     1905
                  
                  
                     Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     2001
                  
                  
                     Vegetables, fruits, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2001 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2001903000
                  
                  
                     
                                 – –
                              
                              
                                 Sweetcorn (Zea mays var. saccharata)
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2001904000
                  
                  
                     
                                 – –
                              
                              
                                 Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2001906000
                  
                  
                     
                                 – –
                              
                              
                                 Palm hearts
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2004
                  
                  
                     Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No 2006
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2004 10
                  
                  
                     
                                 –
                              
                              
                                 Potatoes:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2004109100
                  
                  
                     
                                 – – –
                              
                              
                                 In the form of flour, meal or flakes
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2004 90
                  
                  
                     
                                 –
                              
                              
                                 Other vegetables and mixtures of vegetables:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2004901000
                  
                  
                     
                                 – –
                              
                              
                                 Sweetcorn(Zea mays var. saccharata)
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2005
                  
                  
                     Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2005 20
                  
                  
                     
                                 –
                              
                              
                                 Potatoes:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2005201000
                  
                  
                     
                                 – –
                              
                              
                                 In the form of flour, meal or flakes
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2005800000
                  
                  
                     
                                 –
                              
                              
                                 Sweetcorn(Zea mays var. saccharata)
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2008
                  
                  
                     Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Nuts, groundnuts and other seeds, whether or not mixed together:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2008 11
                  
                  
                     
                                 – –
                              
                              
                                 Groundnuts
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2008111000
                  
                  
                     
                                 – – –
                              
                              
                                 Peanut butter
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     
                                 –
                              
                              
                                 Other, including mixtures other than those of subheading 2008 19:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2008910000
                  
                  
                     
                                 – –
                              
                              
                                 Palm hearts
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2008 99
                  
                  
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – –
                              
                              
                                 Not containing added spirit:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – – –
                              
                              
                                 Not containing added sugar:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2008998500
                  
                  
                     
                                 – – – – –
                              
                              
                                 Maize (corn), other than sweetcorn (Zea mays var. saccharata)
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2008999100
                  
                  
                     
                                 – – – – –
                              
                              
                                 Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101
                  
                  
                     Extracts, essences and concentrates, of coffee, tea or maté‚ and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2101 11
                  
                  
                     
                                 – –
                              
                              
                                 Extracts; essences or concentrates:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2101111100
                  
                  
                     
                                 – – –
                              
                              
                                 With a coffee-based dry matter content of 95 % or more by weight
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101111900
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101 12
                  
                  
                     
                                 – –
                              
                              
                                 Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2101129200
                  
                  
                     
                                 – – –
                              
                              
                                 Preparations with a basis of these extracts, essences or concentrates of coffee
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101129800
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101 20
                  
                  
                     
                                 –
                              
                              
                                 Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences and concentrates or with a basis of tea or maté:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2101202000
                  
                  
                     
                                 – –
                              
                              
                                 Extracts, essences or concentrates:
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Preparations
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2101209200
                  
                  
                     
                                 – – –
                              
                              
                                 With a basis of extracts, essences or concentrates of tea or maté
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101209800
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101 30
                  
                  
                     
                                 –
                              
                              
                                 Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Roasted chicory and other roasted coffee substitutes:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2101301100
                  
                  
                     
                                 – – –
                              
                              
                                 Roasted chicory
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101301900
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101309100
                  
                  
                     
                                 – – –
                              
                              
                                 Of roasted chicory
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2101309900
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2102
                  
                  
                     Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No 3002); prepared baking powders:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2102 10
                  
                  
                     
                                 –
                              
                              
                                 Active yeasts:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2102101000
                  
                  
                     
                                 – –
                              
                              
                                 Culture yeast
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     
                                 – –
                              
                              
                                 Baker's yeast:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2102103100
                  
                  
                     
                                 – – –
                              
                              
                                 Dried
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2102103900
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2102109000
                  
                  
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2102 20
                  
                  
                     
                                 –
                              
                              
                                 Inactive yeasts; other single-cell micro-organisms, dead:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Inactive yeasts:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2102201100
                  
                  
                     
                                 – – –
                              
                              
                                 In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg.
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2102201900
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2102209000
                  
                  
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2102300000
                  
                  
                     
                                 –
                              
                              
                                 Prepared baking powders
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2103
                  
                  
                     Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2103100000
                  
                  
                     
                                 –
                              
                              
                                 Soya sauce
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2103200000
                  
                  
                     
                                 –
                              
                              
                                 Tomato ketchup and other tomato sauces
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2103 30
                  
                  
                     
                                 –
                              
                              
                                 Mustard flour and meal and prepared mustard:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2103301000
                  
                  
                     
                                 – –
                              
                              
                                 Mustard flour
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2103309000
                  
                  
                     
                                 – –
                              
                              
                                 Prepared mustard
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2103 90
                  
                  
                     
                                 – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2103901000
                  
                  
                     
                                 – –
                              
                              
                                 Mango Chutney, liquid
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2103903000
                  
                  
                     
                                 – –
                              
                              
                                 Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2103909010
                  
                  
                     
                                 – – –
                              
                              
                                 Combined herbs pepper based
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2103909050
                  
                  
                     
                                 – – –
                              
                              
                                 Mayonnaise
                              
                           
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2103909090
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2104
                  
                  
                     Soups and broths and preparations therefor; homogenised composite food preparations:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2104 10
                  
                  
                     
                                 –
                              
                              
                                 Soups and broths and preparation therefor:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2104101000
                  
                  
                     
                                 – –
                              
                              
                                 Dried
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     2104109000
                  
                  
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     80 % of MFN
                  
                  
                     65 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     2104 20 00
                  
                  
                     
                                 –
                              
                              
                                 Homogenised composite food preparations
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2104200010
                  
                  
                     
                                 – –
                              
                              
                                 Children's food in packaging net weighing up to 250 g
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2104200090
                  
                  
                     
                                 – –
                              
                              
                                 Diet food in packaging net weighing up to 250 g
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2105 00
                  
                  
                     Ice cream and other edible ice, whether or not containing cocoa
                  
                  
                     50 % of MFN
                  
                  
                     45 % of MFN
                  
                  
                     40 % of MFN
                  
                  
                     35 % of MFN
                  
                  
                     25 % of MFN
                  
                  
                     15 % of MFN
                  
                  
                     5 % of MFN
                  
                  
                     0
                  
               
                     2106
                  
                  
                     Food preparations not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2106 10
                  
                  
                     
                                 –
                              
                              
                                 Protein concentrates and textured protein substances
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2106 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2106901000
                  
                  
                     
                                 – –
                              
                              
                                 Cheese fondues
                              
                           
                  
                     50 % of MFN
                  
                  
                     45 % of MFN
                  
                  
                     40 % of MFN
                  
                  
                     35 % of MFN
                  
                  
                     25 % of MFN
                  
                  
                     15 % of MFN
                  
                  
                     5 % of MFN
                  
                  
                     0
                  
               
                     2106902000
                  
                  
                     
                                 – –
                              
                              
                                 Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages
                              
                           
                  
                     50 % of MFN
                  
                  
                     45 % of MFN
                  
                  
                     40 % of MFN
                  
                  
                     35 % of MFN
                  
                  
                     25 % of MFN
                  
                  
                     15 % of MFN
                  
                  
                     5 % of MFN
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2106909200
                  
                  
                     
                                 – – –
                              
                              
                                 Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1.5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch:
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2106909800
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2201
                  
                  
                     Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     2202
                  
                  
                     Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     50 % of MFN
                  
               
                     2203 00
                  
                  
                     Beer made from malt
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2205
                  
                  
                     Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2205 10
                  
                  
                     
                                 –
                              
                              
                                 In containers holding 2 litres or less:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2205101000
                  
                  
                     
                                 – –
                              
                              
                                 Of an actual alcoholic strength by volume of 18 % vol or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2205109000
                  
                  
                     
                                 – –
                              
                              
                                 Of an actual alcoholic strength by volume exceeding 18 % vol
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2205 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2205901000
                  
                  
                     
                                 – –
                              
                              
                                 Of an actual alcoholic strength by volume of 18 % vol or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2205909000
                  
                  
                     
                                 – –
                              
                              
                                 Of an actual alcoholic strength by volume exceeding 18 % vol
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2207
                  
                  
                     Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2207100000
                  
                  
                     
                                 –
                              
                              
                                 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2207200000
                  
                  
                     
                                 –
                              
                              
                                 Ethyl alcohol and other spirits, denatured, of any strength
                              
                           
                  
                     95 % of MFN
                  
                  
                     90 % of MFN
                  
                  
                     85 % of MFN
                  
                  
                     80 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
               
                     2208
                  
                  
                     Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208 20
                  
                  
                     
                                 –
                              
                              
                                 Spirits obtained by distilling grape wine or grape marc:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 In containers holding 2 litres or less:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208201200
                  
                  
                     
                                 – – –
                              
                              
                                 Cognac
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208201400
                  
                  
                     
                                 – – –
                              
                              
                                 Armagnac
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208202600
                  
                  
                     
                                 – – –
                              
                              
                                 Grappa
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208202700
                  
                  
                     
                                 – – –
                              
                              
                                 Brandy de Jerez
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208202900
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 In containers holding more than 2 litres:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208204000
                  
                  
                     
                                 – – –
                              
                              
                                 Raw distillate
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208206200
                  
                  
                     
                                 – – – –
                              
                              
                                 Cognac:
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208206400
                  
                  
                     
                                 – – – –
                              
                              
                                 Armagnac
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208208600
                  
                  
                     
                                 – – – –
                              
                              
                                 Grappa
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208208700
                  
                  
                     
                                 – – – –
                              
                              
                                 Brandy de Jerez
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208208900
                  
                  
                     
                                 – – – –
                              
                              
                                 Other
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208 30
                  
                  
                     
                                 –
                              
                              
                                 Whiskies:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Bourbon whiskey, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208301100
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208301900
                  
                  
                     
                                 – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Scotch whisky:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – –
                              
                              
                                 Malt whisky, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208303200
                  
                  
                     
                                 – – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208303800
                  
                  
                     
                                 – – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – –
                              
                              
                                 Blended whisky, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208305200
                  
                  
                     
                                 – – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208305800
                  
                  
                     
                                 – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – –
                              
                              
                                 Other, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208307200
                  
                  
                     
                                 – – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208307800
                  
                  
                     
                                 – – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Other in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208308200
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208308800
                  
                  
                     
                                 – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208 40
                  
                  
                     
                                 –
                              
                              
                                 Rum and taffia:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 In containers holding 2 litres or less
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208401100
                  
                  
                     
                                 – – –
                              
                              
                                 Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – –
                              
                              
                                 Other:
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208403100
                  
                  
                     
                                 – – – –
                              
                              
                                 Of a value exceeding EUR 7,9 per litre of pure alcohol
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208403900
                  
                  
                     
                                 – – – –
                              
                              
                                 Other
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 In containers holding more than 2 litres:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208405100
                  
                  
                     
                                 – – –
                              
                              
                                 Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Other:
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208409100
                  
                  
                     
                                 – – – –
                              
                              
                                 Of a value exceeding EU 2 per litre of pure alcohol
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208409900
                  
                  
                     
                                 – – – –
                              
                              
                                 Other
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208 50
                  
                  
                     
                                 –
                              
                              
                                 Gin and Geneva:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Gin, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208501100
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208501900
                  
                  
                     
                                 – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Geneva, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208509100
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208509900
                  
                  
                     
                                 – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208 60
                  
                  
                     
                                 –
                              
                              
                                 Vodka:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208601100
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208601900
                  
                  
                     
                                 – – –
                              
                              
                                 more than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Of an alcoholic strength by volume of more than 45,4 % vol in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208609100
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208609900
                  
                  
                     
                                 – – –
                              
                              
                                 more than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208 70
                  
                  
                     
                                 –
                              
                              
                                 Liqueurs and cordials:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208701000
                  
                  
                     
                                 – –
                              
                              
                                 In containers holding 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208709000
                  
                  
                     
                                 – –
                              
                              
                                 In containers holding more than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208 90
                  
                  
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Arrack, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208901100
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208901900
                  
                  
                     
                                 – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Plum, pear or cherry spirit (excluding liqueurs), in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208903300
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less:
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208903800
                  
                  
                     
                                 – – –
                              
                              
                                 More than 2 litres:
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Other spirits and other spirituous beverages, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – –
                              
                              
                                 2 litres or less:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208904100
                  
                  
                     
                                 – – – –
                              
                              
                                 Ouzo
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – – – –
                              
                              
                                 Spirits (excluding liqueurs):
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – – – – –
                              
                              
                                 Distilled from fruit:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208904500
                  
                  
                     
                                 – – – – – – –
                              
                              
                                 Calvados
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208904800
                  
                  
                     
                                 – – – – – – –
                              
                              
                                 Other
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – – – – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208905200
                  
                  
                     
                                 – – – – – – –
                              
                              
                                 Korn
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208905400
                  
                  
                     
                                 – – – – – – –
                              
                              
                                 Tequila
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – – – – – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208905610
                  
                  
                     
                                 – – – – – – – –
                              
                              
                                 Mastika
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208905690
                  
                  
                     
                                 – – – – – – – –
                              
                              
                                 Other
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208906900
                  
                  
                     
                                 – – – – –
                              
                              
                                 Other spirituous beverages
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – –
                              
                              
                                 More than 2 litres:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – – –
                              
                              
                                 Spirits (excluding liqueurs):
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208907100
                  
                  
                     
                                 – – – – –
                              
                              
                                 Distilled from fruit
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208907500
                  
                  
                     
                                 – – – – –
                              
                              
                                 Tequila
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208907700
                  
                  
                     
                                 – – – – –
                              
                              
                                 Other
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208907800
                  
                  
                     
                                 – – – –
                              
                              
                                 Other spirituous beverages
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Undernatured ethyl alcohol of an alcoholic strength by volume of less than 80 % volume, in containers holding:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2208909100
                  
                  
                     
                                 – – –
                              
                              
                                 2 litres or less
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2208909900
                  
                  
                     
                                 – – –
                              
                              
                                 More than 2 litres
                              
                           
                  
                     70 % of MFN
                  
                  
                     60 % of MFN
                  
                  
                     50 % of MFN
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2402
                  
                  
                     Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                  
                  
                     70 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     70 % of MFN
                  
                  
                     70 % of MFN
                  
               
                     2403
                  
                  
                     Other manufactured tobacco and manufactured tobacco substitues; “homogenised” or “reconstituted” tobacco; tobacco extracts and essences:
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
                  
                     MFN
                  
               
                     2905
                  
                  
                     Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other polyhydric alcohols:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     2905430000
                  
                  
                     
                                 – –
                              
                              
                                 Mannitol
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2905 44
                  
                  
                     
                                 – –
                              
                              
                                 D-glucitol (sorbitol)
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     2905450000
                  
                  
                     
                                 – –
                              
                              
                                 Glycerol
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3301
                  
                  
                     Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3301 90
                  
                  
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3301901000
                  
                  
                     
                                 – –
                              
                              
                                 Terpenic by-products of the deterpenation of essential oils
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Extracted oleoresins:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3301902100
                  
                  
                     
                                 – – –
                              
                              
                                 Of liquorice and hops
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3301903000
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3302
                  
                  
                     Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3302 10
                  
                  
                     
                                 –
                              
                              
                                 Of a kind used in the food or drink industries
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Of the type used in the drink industries:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 – – –
                              
                              
                                 Preparations containing all flavouring agents characterising a beverage:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3302101000
                  
                  
                     
                                 – – – –
                              
                              
                                 Of an actual alcoholic strength by volume exceeding 0,5 %
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – – – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3302102100
                  
                  
                     
                                 – – – – –
                              
                              
                                 Containing no milkfats, sucrose, isoglucose, glucose, or starch or containing, by weight, less than 1,5 % milkfat, 5 %sucrose or isoglucose, 5 % glucose or starch
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3302102900
                  
                  
                     
                                 – – – – –
                              
                              
                                 Other
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3501
                  
                  
                     Casein, caseinates and other casein derivates; casein glues:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3501 10
                  
                  
                     
                                 –
                              
                              
                                 Casein
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3501 90
                  
                  
                     
                                 – –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3501909000
                  
                  
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3505
                  
                  
                     Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3505 10
                  
                  
                     
                                 –
                              
                              
                                 Dextrins and other modified starches:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3505101000
                  
                  
                     
                                 – –
                              
                              
                                 Dextrins
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     
                                 – –
                              
                              
                                 Other modified starches:
                              
                           
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3505109000
                  
                  
                     
                                 – – –
                              
                              
                                 Other
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3505 20
                  
                  
                     
                                 –
                              
                              
                                 Glues
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3809
                  
                  
                     Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
                  
                      
                  
               
                     3809 10
                  
                  
                     
                                 –
                              
                              
                                 With a basis of amylaceouos substances
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3823
                  
                  
                     Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3824
                  
                  
                     Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
               
                     3824 60
                  
                  
                     
                                 –
                              
                              
                                 Sorbitol other than that of subheading 2905 44
                              
                           
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0
                  
                  
                     0"
                  
               
   
   
      (1)  For those tariff lines for which duty free quotas are enumerated in Annex III, this Annex refers to quantities exceeding the quota.
   
      (2)   As defined in the Customs Tariff law of 1 April 2003 of the former Yugoslav Republic of Macedonia (Official Journal 23/03).’
   ANNEX VI
   
      
         ‘ANNEX III
         Duties applicable to goods originating in the Community on import into the former Yugoslav Republic of Macedonia
         (zero-duty tariff within tariff quotas) (1)
         
         
                     CN-code
                  
                  
                     Description
                  
                  
                     Annual duty free quota
                  
               
                     1704 90
                  
                  
                     Sugar confectionery (including white chocolate), not containing cocoa, other than chewing gum, whether or not sugar-coated
                  
                  
                     140 tons
                  
               
                     1806
                  
                  
                     Chocolate and other food preparations containing cocoa
                  
                  
                     320 tons
                  
               
                     1905 31
                     1905 32
                  
                  
                     Sweet biscuits waffles and wafers
                  
                  
                     330 tons
                  
               
                     1905 90
                  
                  
                     Other
                  
                  
                     150 tons
                  
               
                     2103 30 90
                  
                  
                     Prepared mustard
                  
                  
                     200 tons
                  
               
   
   
      (1)  The applicable duty for exceeding quantities is laid down in Annex II.’
   ANNEX VII
   
      
                  ‘CN code
               
               
                  Description
               
               
                  Applicable duty
               
               
                  Year 2004
                  quantities (hl)
               
               
                  Year 2005
                  quantities (hl)
               
               
                  Yearly adjustments as of 2006
                  (hl)
               
               
                  Special provisions
               
            
                  ex22 04 10
               
               
                  Quality sparkling wine
               
               
                  Exemption
               
               
                  29 000
               
               
                  37 000
               
               
                  + 6 000
               
               
                  
                      (1)
                  
               
            
                  ex22 04 21
               
               
                  Wine of fresh grapes
               
            
                  ex22 04 29
               
               
                  Wine of fresh grapes
               
               
                  Exemption
               
               
                  362 500
               
               
                  354 500
               
               
                  - 6 000
               
               
                  
                      (1)
                  
               
            
   
      (1)  Consultations at the request of one of the Contracting Parties may be held to adapt the quotas by transferring quantities above 6 000 hl from the quota applying to position ex22 04 29 to the quota applying to positions ex22 04 10 and ex22 04 21.’
   ANNEX VIII
   
      
         ‘ANNEX I
         INTRODUCTORY NOTES TO THE LIST IN ANNEX II
         Note 1:
         The list sets out the conditions required for all products to be considered as sufficiently worked or processed within the meaning of Article 6 of the Protocol.
         Note 2:
         
                     2.1.
                  
                  
                     The first two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns, a rule is specified in column 3 or 4. Where, in some cases, the entry in the first column is preceded by an “ex”, this signifies that the rules in column 3 or 4 apply only to the part of that heading as described in column 2.
                  
               
                     2.2.
                  
                  
                     Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in column 3 or 4 apply to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
                  
               
                     2.3.
                  
                  
                     Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in column 3 or 4.
                  
               
                     2.4.
                  
                  
                     Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 is to be applied.
                  
               Note 3:
         
                     3.1.
                  
                  
                     The provisions of Article 6 of the Protocol, concerning products having acquired originating status which are used in the manufacture of other products, shall apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the former Yugoslav Republic of Macedonia.
                     Example:
                     An engine of heading 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 % of the ex-works price, is made from “other alloy steel roughly shaped by forging” of heading ex72 24.
                     If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading ex72 24 in the list. The forging can then count as originating in the value-calculation for the engine, regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
                  
               
                     3.2.
                  
                  
                     The rule in the list represents the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.
                  
               
                     3.3.
                  
                  
                     Without prejudice to Note 3.2, where a rule uses the expression “Manufacture from materials of any heading”, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.
                     However, the expression “Manufacture from materials of any heading, including other materials of heading…” or “Manufacture from materials of any heading, including other materials of the same heading as the product” means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.
                  
               
                     3.4.
                  
                  
                     When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.
                     Example:
                     The rule for fabrics of headings 5208 to 5212 provides that natural fibres may be used and that chemical materials, among other materials, may also be used. This does not mean that both have to be used; it is possible to use one or the other, or both.
                  
               
                     3.5.
                  
                  
                     Where a rule in the list specifies that a product must be manufactured from a particular material, the condition obviously does not prevent the use of other materials which, because of their inherent nature, cannot satisfy the rule. (See also Note 6.2 below in relation to textiles).
                     Example:
                     The rule for prepared foods of heading 1904, which specifically excludes the use of cereals and their derivatives, does not prevent the use of mineral salts, chemicals and other additives which are not products from cereals.
                     However, this does not apply to products which, although they cannot be manufactured from the particular materials specified in the list, can be produced from a material of the same nature at an earlier stage of manufacture.
                     Example:
                     In the case of an article of apparel of ex Chapter 62 made from non-woven materials, if the use of only non-originating yarn is allowed for this class of article, it is not possible to start from non-woven cloth – even if non-woven cloths cannot normally be made from yarn. In such cases, the starting material would normally be at the stage before yarn – that is, the fibre stage.
                  
               
                     3.6.
                  
                  
                     Where, in a rule in the list, two percentages are given for the maximum value of non-originating materials that can be used, then these percentages may not be added together. In other words, the maximum value of all the non-originating materials used may never exceed the higher of the percentages given. Furthermore, the individual percentages must not be exceeded, in relation to the particular materials to which they apply.
                  
               Note 4:
         
                     4.1.
                  
                  
                     The term “natural fibres” is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.
                  
               
                     4.2.
                  
                  
                     The term “natural fibres” includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.
                  
               
                     4.3.
                  
                  
                     The terms “textile pulp”, “chemical materials” and “paper-making materials” are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.
                  
               
                     4.4.
                  
                  
                     The term “man-made staple fibres” is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.
                  
               Note 5:
         
                     5.1.
                  
                  
                     Where, for a given product in the list, reference is made to this Note, the conditions set out in column 3 shall not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below.)
                  
               
                     5.2.
                  
                  
                     However, the tolerance mentioned in Note 5.1 may be applied only to mixed products which have been made from two or more basic textile materials.
                     The following are the basic textile materials:
                     
                                 —
                              
                              
                                 silk,
                              
                           
                                 —
                              
                              
                                 wool,
                              
                           
                                 —
                              
                              
                                 coarse animal hair,
                              
                           
                                 —
                              
                              
                                 fine animal hair,
                              
                           
                                 —
                              
                              
                                 horsehair,
                              
                           
                                 —
                              
                              
                                 cotton,
                              
                           
                                 —
                              
                              
                                 paper-making materials and paper,
                              
                           
                                 —
                              
                              
                                 flax,
                              
                           
                                 —
                              
                              
                                 true hemp,
                              
                           
                                 —
                              
                              
                                 jute and other textile bast fibres,
                              
                           
                                 —
                              
                              
                                 sisal and other textile fibres of the genus Agave,
                              
                           
                                 —
                              
                              
                                 coconut, abaca, ramie and other vegetable textile fibres,
                              
                           
                                 —
                              
                              
                                 synthetic man-made filaments,
                              
                           
                                 —
                              
                              
                                 artificial man-made filaments,
                              
                           
                                 —
                              
                              
                                 current-conducting filaments,
                              
                           
                                 —
                              
                              
                                 synthetic man-made staple fibres of polypropylene,
                              
                           
                                 —
                              
                              
                                 synthetic man-made staple fibres of polyester,
                              
                           
                                 —
                              
                              
                                 synthetic man-made staple fibres of polyamide,
                              
                           
                                 —
                              
                              
                                 synthetic man-made staple fibres of polyacrylonitrile,
                              
                           
                                 —
                              
                              
                                 synthetic man-made staple fibres of polyimide,
                              
                           
                                 —
                              
                              
                                 synthetic man-made staple fibres of polytetrafluoroethylene,
                              
                           
                                 —
                              
                              
                                 synthetic man-made staple fibres of poly(phenylene sulphide),
                              
                           
                                 —
                              
                              
                                 synthetic man-made staple fibres of poly(vinyl chloride),
                              
                           
                                 —
                              
                              
                                 other synthetic man-made staple fibres,
                              
                           
                                 —
                              
                              
                                 artificial man-made staple fibres of viscose,
                              
                           
                                 —
                              
                              
                                 other artificial man-made staple fibres,
                              
                           
                                 —
                              
                              
                                 yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped,
                              
                           
                                 —
                              
                              
                                 yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped,
                              
                           
                                 —
                              
                              
                                 products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film,
                              
                           
                                 —
                              
                              
                                 other products of heading 5605.
                              
                           Example:
                     A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp) may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.
                     Example:
                     A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin-rules (which require manufacture from chemical materials or textile pulp), or woollen yarn which does not satisfy the origin-rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning), or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.
                     Example:
                     Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is a only mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.
                     Example:
                     If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.
                  
               
                     5.3.
                  
                  
                     In the case of products incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, this tolerance is 20 % in respect of this yarn.
                  
               
                     5.4.
                  
                  
                     In the case of products incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, this tolerance is 30 % in respect of this strip.
                  
               Note 6:
         
                     6.1.
                  
                  
                     Where, in the list, reference is made to this Note, textile materials (with the exception of linings and interlinings), which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.
                  
               
                     6.2.
                  
                  
                     Without prejudice to Note 6.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.
                     Example:
                     If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.
                  
               
                     6.3.
                  
                  
                     Where a percentage-rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.
                  
               Note 7:
         
                     7.1.
                  
                  
                     For the purposes of headings ex27 07, 2713 to 2715, ex29 01, ex29 02 and ex34 03, the “specific processes” are the following:
                     
                                 (a)
                              
                              
                                 vacuum-distillation;
                              
                           
                                 (b)
                              
                              
                                 redistillation by a very thorough fractionation-process;
                              
                           
                                 (c)
                              
                              
                                 cracking;
                              
                           
                                 (d)
                              
                              
                                 reforming;
                              
                           
                                 (e)
                              
                              
                                 extraction by means of selective solvents;
                              
                           
                                 (f)
                              
                              
                                 the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
                              
                           
                                 (g)
                              
                              
                                 polymerisation;
                              
                           
                                 (h)
                              
                              
                                 alkylation;
                              
                           
                                 (i)
                              
                              
                                 isomerisation.
                              
                           
               
                     7.2.
                  
                  
                     For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:
                     
                                 (a)
                              
                              
                                 vacuum-distillation;
                              
                           
                                 (b)
                              
                              
                                 redistillation by a very thorough fractionation-process;
                              
                           
                                 (c)
                              
                              
                                 cracking;
                              
                           
                                 (d)
                              
                              
                                 reforming;
                              
                           
                                 (e)
                              
                              
                                 extraction by means of selective solvents;
                              
                           
                                 (f)
                              
                              
                                 the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;
                              
                           
                                 (g)
                              
                              
                                 polymerisation;
                              
                           
                                 (h)
                              
                              
                                 alkylation;
                              
                           
                                 (ij)
                              
                              
                                 isomerisation;
                              
                           
                                 (k)
                              
                              
                                 in respect of heavy oils of heading ex27 10 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur-content of the products processed (ASTM D 1266-59 T method);
                              
                           
                                 (l)
                              
                              
                                 in respect of products of heading 2710 only, deparaffining by a process other than filtering;
                              
                           
                                 (m)
                              
                              
                                 in respect of heavy oils of heading ex27 10 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex27 10 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
                              
                           
                                 (n)
                              
                              
                                 in respect of fuel oils of heading ex27 10 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;
                              
                           
                                 (o)
                              
                              
                                 in respect of heavy oils other than gas oils and fuel oils of heading ex27 10 only, treatment by means of a high-frequency electrical brush-discharge;
                              
                           
                                 (p)
                              
                              
                                 in respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex27 12 only, de-oiling by fractional crystallisation.
                              
                           
               
                     7.3.
                  
                  
                     For the purposes of headings ex27 07, 2713 to 2715, ex29 01, ex29 02 and ex34 03, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.’
                  
               
   
   ANNEX IX
   
      
         ‘ANNEX II
         List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
         The products mentioned in the list may not be all covered by the Agreement. It is, therefore, necessary to consult the other parts of the Agreement.
         
                     HS heading
                  
                  
                     Description of product
                  
                  
                     Working or processing, carried out on non-originating materials, which confers originating status
                  
               
                     (1)
                  
                  
                     (2)
                  
                  
                     (3) or (4)
                  
               
                     Chapter 1
                  
                  
                     Live animals
                  
                  
                     All the animals of Chapter 1 shall be wholly obtained
                  
                  
                      
                  
               
                     Chapter 2
                  
                  
                     Meat and edible meat offal
                  
                  
                     Manufacture in which all the materials of Chapters 1 and 2 used are wholly obtained
                  
                  
                      
                  
               
                     Chapter 3
                  
                  
                     Fish and crustaceans, molluscs and other aquatic invertebrates
                  
                  
                     Manufacture in which all the materials of Chapter 3 used are wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 4
                  
                  
                     Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 4 used are wholly obtained
                  
                  
                      
                  
               
                     0403
                  
                  
                     Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 all the materials of Chapter 4 used are wholly obtained,
                              
                           
                                 –
                              
                              
                                 all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 5
                  
                  
                     Products of animal origin, not elsewhere specified or included; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 5 used are wholly obtained
                  
                  
                      
                  
               
                     ex05 02
                  
                  
                     Prepared pigs’, hogs’ or boars’ bristles and hair
                  
                  
                     Cleaning, disinfecting, sorting and straightening of bristles and hair
                  
                  
                      
                  
               
                     Chapter 6
                  
                  
                     Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 all the materials of Chapter 6 used are wholly obtained,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     Chapter 7
                  
                  
                     Edible vegetables and certain roots and tubers
                  
                  
                     Manufacture in which all the materials of Chapter 7 used are wholly obtained
                  
                  
                      
                  
               
                     Chapter 8
                  
                  
                     Edible fruit and nuts; peel of citrus fruits or melons
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 all the fruit and nuts used are wholly obtained,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 9
                  
                  
                     Coffee, tea, maté and spices; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 9 used are wholly obtained
                  
                  
                      
                  
               
                     0901
                  
                  
                     Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     0902
                  
                  
                     Tea, whether or not flavoured
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex09 10
                  
                  
                     Mixtures of spices
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     Chapter 10
                  
                  
                     Cereals
                  
                  
                     Manufacture in which all the materials of Chapter 10 used are wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 11
                  
                  
                     Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                  
                  
                     Manufacture in which all the cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained
                  
                  
                      
                  
               
                     ex11 06
                  
                  
                     Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713
                  
                  
                     Drying and milling of leguminous vegetables of heading 0708
                  
                  
                      
                  
               
                     Chapter 12
                  
                  
                     Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                  
                  
                     Manufacture in which all the materials of Chapter 12 used are wholly obtained
                  
                  
                      
                  
               
                     1301
                  
                  
                     Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                  
                  
                     Manufacture in which the value of all the materials of heading 1301 used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     1302
                  
                  
                     Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Mucilages and thickeners, modified, derived from vegetable products
                              
                           
                  
                     Manufacture from non-modified mucilages and thickeners
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 14
                  
                  
                     Vegetable plaiting materials; vegetable products not elsewhere specified or included
                  
                  
                     Manufacture in which all the materials of Chapter 14 used are wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 15
                  
                  
                     Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     1501
                  
                  
                     Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Fats from bones or waste
                              
                           
                  
                     Manufacture from materials of any heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading 0207
                  
                  
                      
                  
               
                     1502
                  
                  
                     Fats of bovine animals, sheep or goats, other than those of heading 1503
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Fats from bones or waste
                              
                           
                  
                     Manufacture from materials of any heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapter 2 used are wholly obtained
                  
                  
                      
                  
               
                     1504
                  
                  
                     Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Solid fractions
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 1504
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                  
                  
                      
                  
               
                     ex15 05
                  
                  
                     Refined lanolin
                  
                  
                     Manufacture from crude wool grease of heading 1505
                  
                  
                      
                  
               
                     1506
                  
                  
                     Other animal fats and oils and their fractions, whether or not refined, but not chemically modified:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Solid fractions
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 1506
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapter 2 used are wholly obtained
                  
                  
                      
                  
               
                     1507 to 1515
                  
                  
                     Vegetable oils and their fractions:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Solid fractions, except for that of jojoba oil
                              
                           
                  
                     Manufacture from other materials of headings 1507 to 1515
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the vegetable materials used are wholly obtained
                  
                  
                      
                  
               
                     1516
                  
                  
                     Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 all the materials of Chapter 2 used are wholly obtained,
                                 and
                              
                           
                                 –
                              
                              
                                 all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                              
                           
                  
                      
                  
               
                     1517
                  
                  
                     Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 all the materials of Chapters 2 and 4 used are wholly obtained,
                                 and
                              
                           
                                 –
                              
                              
                                 all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                              
                           
                  
                      
                  
               
                     Chapter 16
                  
                  
                     Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from animals of Chapter 1,
                                 and/or
                              
                           
                                 –
                              
                              
                                 in which all the materials of Chapter 3 used are wholly obtained
                              
                           
                  
                      
                  
               
                     ex Chapter 17
                  
                  
                     Sugars and sugar confectionery; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex17 01
                  
                  
                     Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter
                  
                  
                     Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     1702
                  
                  
                     Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Chemically-pure maltose and fructose
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 1702
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other sugars in solid form, containing added flavouring or colouring matter
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials used are originating
                  
                  
                      
                  
               
                     ex17 03
                  
                  
                     Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter
                  
                  
                     Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     1704
                  
                  
                     Sugar confectionery (including white chocolate), not containing cocoa
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     Chapter 18
                  
                  
                     Cocoa and cocoa preparations
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1901
                  
                  
                     Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Malt extract
                              
                           
                  
                     Manufacture from cereals of Chapter 10
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1902
                  
                  
                     Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                           
                  
                     Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained,
                                 and
                              
                           
                                 –
                              
                              
                                 all the materials of Chapters 2 and 3 used are wholly obtained
                              
                           
                  
                      
                  
               
                     1903
                  
                  
                     Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms
                  
                  
                     Manufacture from materials of any heading, except potato starch of heading 1108
                  
                  
                      
                  
               
                     1904
                  
                  
                     Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except those of heading 1806,
                              
                           
                                 –
                              
                              
                                 in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1905
                  
                  
                     Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                  
                  
                     Manufacture from materials of any heading, except those of Chapter 11
                  
                  
                      
                  
               
                     ex Chapter 20
                  
                  
                     Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                  
                  
                     Manufacture in which all the fruit, nuts or vegetables used are wholly obtained
                  
                  
                      
                  
               
                     ex20 01
                  
                  
                     Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex20 04 and ex20 05
                  
                  
                     Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     2006
                  
                  
                     Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
                  
                  
                     Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2007
                  
                  
                     Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex20 08
                  
                  
                     
                                 –
                              
                              
                                 Nuts, not containing added sugar or spirits
                              
                           
                  
                     Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                              
                           
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     2009
                  
                  
                     Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 21
                  
                  
                     Miscellaneous edible preparations; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     2101
                  
                  
                     Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which all the chicory used is wholly obtained
                              
                           
                  
                      
                  
               
                     2103
                  
                  
                     Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Sauces and preparations therefor; mixed condiments and mixed seasonings
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, mustard flour or meal or prepared mustard may be used
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Mustard flour and meal and prepared mustard
                              
                           
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex21 04
                  
                  
                     Soups and broths and preparations therefor
                  
                  
                     Manufacture from materials of any heading, except prepared or preserved vegetables of headings 2002 to 2005
                  
                  
                      
                  
               
                     2106
                  
                  
                     Food preparations not elsewhere specified or included
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 22
                  
                  
                     Beverages, spirits and vinegar; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which all the grapes or materials derived from grapes used are wholly obtained
                              
                           
                  
                      
                  
               
                     2202
                  
                  
                     Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating
                              
                           
                  
                      
                  
               
                     2207
                  
                  
                     Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except heading 2207 or 2208,
                                 and
                              
                           
                                 –
                              
                              
                                 in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                              
                           
                  
                      
                  
               
                     2208
                  
                  
                     Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except heading 2207 or 2208,
                                 and
                              
                           
                                 –
                              
                              
                                 in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                              
                           
                  
                      
                  
               
                     ex Chapter 23
                  
                  
                     Residues and waste from the food industries; prepared animal fodder; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex23 01
                  
                  
                     Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                  
                  
                     Manufacture in which all the materials of Chapters 2 and 3 used are wholly obtained
                  
                  
                      
                  
               
                     ex23 03
                  
                  
                     Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
                  
                  
                     Manufacture in which all the maize used is wholly obtained
                  
                  
                      
                  
               
                     ex23 06
                  
                  
                     Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
                  
                  
                     Manufacture in which all the olives used are wholly obtained
                  
                  
                      
                  
               
                     2309
                  
                  
                     Preparations of a kind used in animal feeding
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 all the cereals, sugar or molasses, meat or milk used are originating,
                                 and
                              
                           
                                 –
                              
                              
                                 all the materials of Chapter 3 used are wholly obtained
                              
                           
                  
                      
                  
               
                     ex Chapter 24
                  
                  
                     Tobacco and manufactured tobacco substitutes; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 24 used are wholly obtained
                  
                  
                      
                  
               
                     2402
                  
                  
                     Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                  
                  
                     Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
                  
                  
                      
                  
               
                     ex24 03
                  
                  
                     Smoking tobacco
                  
                  
                     Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating
                  
                  
                      
                  
               
                     ex Chapter 25
                  
                  
                     Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex25 04
                  
                  
                     Natural crystalline graphite, with enriched carbon content, purified and ground
                  
                  
                     Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                  
                  
                      
                  
               
                     ex25 15
                  
                  
                     Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                  
                  
                     Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
                  
                  
                      
                  
               
                     ex25 16
                  
                  
                     Granite, porphyry, basalt, sandstone and other monumental or building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                  
                  
                     Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
                  
                  
                      
                  
               
                     ex25 18
                  
                  
                     Calcined dolomite
                  
                  
                     Calcination of dolomite not calcined
                  
                  
                      
                  
               
                     ex25 19
                  
                  
                     Crushed natural magnesium carbonate (magnesite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, natural magnesium carbonate (magnesite) may be used
                  
                  
                      
                  
               
                     ex25 20
                  
                  
                     Plasters specially prepared for dentistry
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex25 24
                  
                  
                     Natural asbestos fibres
                  
                  
                     Manufacture from asbestos concentrate
                  
                  
                      
                  
               
                     ex25 25
                  
                  
                     Mica powder
                  
                  
                     Grinding of mica or mica waste
                  
                  
                      
                  
               
                     ex25 30
                  
                  
                     Earth colours, calcined or powdered
                  
                  
                     Calcination or grinding of earth colours
                  
                  
                      
                  
               
                     Chapter 26
                  
                  
                     Ores, slag and ash
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 27
                  
                  
                     Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex27 07
                  
                  
                     Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 oC (including mixtures of petroleum spirit and benzole), for use as power or heating fuels
                  
                  
                     Operations of refining and/or one or more specific process(es) (1)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex27 09
                  
                  
                     Crude oils obtained from bituminous minerals
                  
                  
                     Destructive distillation of bituminous materials
                  
                  
                      
                  
               
                     2710
                  
                  
                     Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations; waste oils
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2711
                  
                  
                     Petroleum gases and other gaseous hydrocarbons
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2712
                  
                  
                     Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2713
                  
                  
                     Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
                  
                  
                     Operations of refining and/or one or more specific process(es) (1)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2714
                  
                  
                     Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                  
                  
                     Operations of refining and/or one or more specific process(es) (1)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2715
                  
                  
                     Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
                  
                  
                     Operations of refining and/or one or more specific process(es) (1)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 28
                  
                  
                     Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex28 05
                  
                  
                     “Mischmetall”
                  
                  
                     Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex28 11
                  
                  
                     Sulphur trioxide
                  
                  
                     Manufacture from sulphur dioxide
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex28 33
                  
                  
                     Aluminium sulphate
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex28 40
                  
                  
                     Sodium perborate
                  
                  
                     Manufacture from disodium tetraborate pentahydrate
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 29
                  
                  
                     Organic chemicals; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex29 01
                  
                  
                     Acyclic hydrocarbons for use as power or heating fuels
                  
                  
                     Operations of refining and/or one or more specific process(es) (1)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex29 02
                  
                  
                     Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                  
                  
                     Operations of refining and/or one or more specific process(es) (1)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex29 05
                  
                  
                     Metal alcoholates of alcohols of this heading and of ethanol
                  
                  
                     Manufacture from materials of any heading, including other materials of heading 2905. However, metal alcoholates of this heading may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     2915
                  
                  
                     Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives
                  
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2915 and 2916 used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex29 32
                  
                  
                     
                                 –
                              
                              
                                 Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                           
                  
                     Manufacture from materials of any heading. However, the value of all the materials of heading 2909 used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Cyclic acetals and internal hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                           
                  
                     Manufacture from materials of any heading
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     2933
                  
                  
                     Heterocyclic compounds with nitrogen hetero-atom(s) only
                  
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2932 and 2933 used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     2934
                  
                  
                     Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds
                  
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings 2932, 2933 and 2934 used shall not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex29 39
                  
                  
                     Concentrates of poppy straw containing not less than 50 % by weight of alkaloids
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 30
                  
                  
                     Pharmaceutical products; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3002
                  
                  
                     Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packings for retail sale
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Human blood
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Animal blood prepared for therapeutic or prophylactic uses
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Haemoglobin, blood globulins and serum globulins
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3002. However, materials of the same description as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3003 and 3004
                  
                  
                     Medicaments (excluding goods of heading 3002, 3005 or 3006):
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Obtained from amikacin of heading 2941
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product. However, materials of headings 3003 and 3004 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex30 06
                  
                  
                     Waste pharmaceuticals specified in note 4(k) to this Chapter
                  
                  
                     The origin of the product in its original classification shall be retained
                  
                  
                      
                  
               
                     ex Chapter 31
                  
                  
                     Fertilisers; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex31 05
                  
                  
                     Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                     
                                 –
                              
                              
                                 sodium nitrate
                              
                           
                                 –
                              
                              
                                 calcium cyanamide
                              
                           
                                 –
                              
                              
                                 potassium sulphate
                              
                           
                                 –
                              
                              
                                 magnesium potassium sulphate
                              
                           
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 32
                  
                  
                     Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex32 01
                  
                  
                     Tannins and their salts, ethers, esters and other derivatives
                  
                  
                     Manufacture from tanning extracts of vegetable origin
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3205
                  
                  
                     Colour lakes; preparations as specified in note 3 to this chapter based on colour lakes (3)
                     
                  
                  
                     Manufacture from materials of any heading, except headings 3203, 3204 and 3205. However, materials of heading 3205 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 33
                  
                  
                     Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3301
                  
                  
                     Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils
                  
                  
                     Manufacture from materials of any heading, including materials of a different “group” (4) in this heading. However, materials of the same group as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 34
                  
                  
                     Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex34 03
                  
                  
                     Lubricating preparations containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                  
                  
                     Operations of refining and/or one or more specific process(es) (1)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3404
                  
                  
                     Artificial waxes and prepared waxes:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except:
                     
                                 –
                              
                              
                                 hydrogenated oils having the character of waxes of heading 1516,
                              
                           
                                 –
                              
                              
                                 fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading 3823,
                                 and
                              
                           
                                 –
                              
                              
                                 materials of heading 3404
                              
                           However, these materials may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 35
                  
                  
                     Albuminoidal substances; modified starches; glues; enzymes; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3505
                  
                  
                     Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Starch ethers and esters
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3505
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of heading 1108
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex35 07
                  
                  
                     Prepared enzymes not elsewhere specified or included
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 36
                  
                  
                     Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 37
                  
                  
                     Photographic or cinematographic goods; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3701
                  
                  
                     Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Instant print film for colour photography, in packs
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of heading 3702 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 3701 and 3702. However, materials of headings 3701 and 3702 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3702
                  
                  
                     Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                  
                  
                     Manufacture from materials of any heading, except those of headings 3701 and 3702
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3704
                  
                  
                     Photographic plates, film paper, paperboard and textiles, exposed but not developed
                  
                  
                     Manufacture from materials of any heading, except those of headings 3701 to 3704
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 38
                  
                  
                     Miscellaneous chemical products; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex38 01
                  
                  
                     
                                 –
                              
                              
                                 Colloidal graphite in suspension in oil and semi-colloidal graphite; carbonaceous pastes for electrodes
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
                              
                           
                  
                     Manufacture in which the value of all the materials of heading 3403 used does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex38 03
                  
                  
                     Refined tall oil
                  
                  
                     Refining of crude tall oil
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex38 05
                  
                  
                     Spirits of sulphate turpentine, purified
                  
                  
                     Purification by distillation or refining of raw spirits of sulphate turpentine
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex38 06
                  
                  
                     Ester gums
                  
                  
                     Manufacture from resin acids
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex38 07
                  
                  
                     Wood pitch (wood tar pitch)
                  
                  
                     Distillation of wood tar
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3808
                  
                  
                     Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                  
                  
                      
                  
               
                     3809
                  
                  
                     Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                  
                  
                      
                  
               
                     3810
                  
                  
                     Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the products
                  
                  
                      
                  
               
                     3811
                  
                  
                     Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Prepared additives for lubricating oil, containing petroleum oils or oils obtained from bituminous minerals
                              
                           
                  
                     Manufacture in which the value of all the materials of heading 3811 used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3812
                  
                  
                     Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3813
                  
                  
                     Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3814
                  
                  
                     Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3818
                  
                  
                     Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3819
                  
                  
                     Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3820
                  
                  
                     Anti-freezing preparations and prepared de-icing fluids
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3822
                  
                  
                     Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 3002 or 3006; certified reference materials
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3823
                  
                  
                     Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Industrial monocarboxylic fatty acids, acid oils from refining
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Industrial fatty alcohols
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 3823
                  
                  
                      
                  
               
                     3824
                  
                  
                     Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 The following of this heading:
                              
                           
                                 – –
                              
                              
                                 Prepared binders for foundry moulds or cores based on natural resinous products
                              
                           
                                 – –
                              
                              
                                 Naphthenic acids, their water-insoluble salts and their esters
                              
                           
                                 – –
                              
                              
                                 Sorbitol other than that of heading 2905
                              
                           
                                 – –
                              
                              
                                 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamines; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                              
                           
                                 – –
                              
                              
                                 Ion exchangers
                              
                           
                                 – –
                              
                              
                                 Getters for vacuum tubes
                              
                           
                                 – –
                              
                              
                                 Alkaline iron oxide for the purification of gas
                              
                           
                                 – –
                              
                              
                                 Ammoniacal gas liquors and spent oxide produced in coal gas purification
                              
                           
                                 – –
                              
                              
                                 Sulphonaphthenic acids, their water-insoluble salts and their esters
                              
                           
                                 – –
                              
                              
                                 Fusel oil and Dippel’s oil
                              
                           
                                 – –
                              
                              
                                 Mixtures of salts having different anions
                              
                           
                                 – –
                              
                              
                                 Copying pastes with a basis of gelatin, whether or not on a paper or textile backing
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3901 to 3915
                  
                  
                     Plastics in primary forms, waste, parings and scrap, of plastic; except for headings ex39 07 and 3912 for which the rules are set out below:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
                                 
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex39 07
                  
                  
                     
                                 –
                              
                              
                                 Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 50 % of the ex-works price of the product (5)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Polyester
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
                  
                  
                      
                  
               
                     3912
                  
                  
                     Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
                  
                  
                     Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3916 to 3921
                  
                  
                     Semi-manufactures and articles of plastics; except for headings ex39 16, ex39 17, ex39 20 and ex39 21, for which the rules are set out below:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
                                 
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (5)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex39 16 and ex39 17
                  
                  
                     Profile shapes and tubes
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex39 20
                  
                  
                     
                                 –
                              
                              
                                 Ionomer sheet or film
                              
                           
                  
                     Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Sheets of regenerated cellulose, polyamides or polyethylene
                              
                           
                  
                     Manufacture in which the value of all the materials of the same heading as the product used does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex39 21
                  
                  
                     Foils of plastic, metallised
                  
                  
                     Manufacture from highly-transparent polyester-foils with a thickness of less than 23 micron (6)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     3922 to 3926
                  
                  
                     Articles of plastics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 40
                  
                  
                     Rubber and articles thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex40 01
                  
                  
                     Laminated slabs of crepe rubber for shoes
                  
                  
                     Lamination of sheets of natural rubber
                  
                  
                      
                  
               
                     4005
                  
                  
                     Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                  
                  
                     Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     4012
                  
                  
                     Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Retreaded pneumatic, solid or cushion tyres, of rubber
                              
                           
                  
                     Retreading of used tyres
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 4011 and 4012
                  
                  
                      
                  
               
                     ex40 17
                  
                  
                     Articles of hard rubber
                  
                  
                     Manufacture from hard rubber
                  
                  
                      
                  
               
                     ex Chapter 41
                  
                  
                     Raw hides and skins (other than furskins) and leather; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex41 02
                  
                  
                     Raw skins of sheep or lambs, without wool on
                  
                  
                     Removal of wool from sheep or lamb skins, with wool on
                  
                  
                      
                  
               
                     4104 to 4106
                  
                  
                     Tanned or crust hides and skins, without wool or hair on, whether or not split, but not further prepared
                  
                  
                     Retanning of tanned leather
                     or
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     4107, 4112 and 4113
                  
                  
                     Leather further prepared after tanning or crusting, including parchment-dressed leather, without wool or hair on, whether or not split, other than leather of heading 4114
                  
                  
                     Manufacture from materials of any heading, except headings 4104 to 4113
                  
                  
                      
                  
               
                     ex41 14
                  
                  
                     Patent leather and patent laminated leather; metallised leather
                  
                  
                     Manufacture from materials of headings 4104 to 4106, 4107, 4112 or 4113, provided that their total value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 42
                  
                  
                     Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 43
                  
                  
                     Furskins and artificial fur; manufactures thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex43 02
                  
                  
                     Tanned or dressed furskins, assembled:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Plates, crosses and similar forms
                              
                           
                  
                     Bleaching or dyeing, in addition to cutting and assembly of non-assembled tanned or dressed furskins
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from non-assembled, tanned or dressed furskins
                  
                  
                      
                  
               
                     4303
                  
                  
                     Articles of apparel, clothing accessories and other articles of furskin
                  
                  
                     Manufacture from non-assembled tanned or dressed furskins of heading 4302
                  
                  
                      
                  
               
                     ex Chapter 44
                  
                  
                     Wood and articles of wood; wood charcoal; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex44 03
                  
                  
                     Wood roughly squared
                  
                  
                     Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                  
                  
                      
                  
               
                     ex44 07
                  
                  
                     Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or end-jointed
                  
                  
                     Planing, sanding or end-jointing
                  
                  
                      
                  
               
                     ex44 08
                  
                  
                     Sheets for veneering (including those obtained by slicing laminated wood) and for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or end-jointed
                  
                  
                     Splicing, planing, sanding or end-jointing
                  
                  
                      
                  
               
                     ex44 09
                  
                  
                     Wood continuously shaped along any of its edges, ends or faces, whether or not planed, sanded or end-jointed:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Sanded or end-jointed
                              
                           
                  
                     Sanding or end-jointing
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Beadings and mouldings
                              
                           
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex44 10 to ex44 13
                  
                  
                     Beadings and mouldings, including moulded skirting and other moulded boards
                  
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex44 15
                  
                  
                     Packing cases, boxes, crates, drums and similar packings, of wood
                  
                  
                     Manufacture from boards not cut to size
                  
                  
                      
                  
               
                     ex44 16
                  
                  
                     Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
                  
                  
                     Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                  
                  
                      
                  
               
                     ex44 18
                  
                  
                     
                                 –
                              
                              
                                 Builders’ joinery and carpentry of wood
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, cellular wood panels, shingles and shakes may be used
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Beadings and mouldings
                              
                           
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex44 21
                  
                  
                     Match splints; wooden pegs or pins for footwear
                  
                  
                     Manufacture from wood of any heading, except drawn wood of heading 4409
                  
                  
                      
                  
               
                     ex Chapter 45
                  
                  
                     Cork and articles of cork; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     4503
                  
                  
                     Articles of natural cork
                  
                  
                     Manufacture from cork of heading 4501
                  
                  
                      
                  
               
                     Chapter 46
                  
                  
                     Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     Chapter 47
                  
                  
                     Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 48
                  
                  
                     Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex48 11
                  
                  
                     Paper and paperboard, ruled, lined or squared only
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     4816
                  
                  
                     Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     4817
                  
                  
                     Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex48 18
                  
                  
                     Toilet paper
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     ex48 19
                  
                  
                     Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex48 20
                  
                  
                     Letter pads
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex48 23
                  
                  
                     Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     ex Chapter 49
                  
                  
                     Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     4909
                  
                  
                     Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
                  
                  
                     Manufacture from materials of any heading, except those of headings 4909 and 4911
                  
                  
                      
                  
               
                     4910
                  
                  
                     Calendars of any kind, printed, including calendar blocks:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Calendars of the “perpetual” type or with replaceable blocks mounted on bases other than paper or paperboard
                              
                           
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 4909 and 4911
                  
                  
                      
                  
               
                     ex Chapter 50
                  
                  
                     Silk; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex50 03
                  
                  
                     Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock), carded or combed
                  
                  
                     Carding or combing of silk waste
                  
                  
                      
                  
               
                     5004 to ex50 06
                  
                  
                     Silk yarn and yarn spun from silk waste
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 other natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5007
                  
                  
                     Woven fabrics of silk or of silk waste:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (7)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 51
                  
                  
                     Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5106 to 5110
                  
                  
                     Yarn of wool, of fine or coarse animal hair or of horsehair
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5111 to 5113
                  
                  
                     Woven fabrics of wool, of fine or coarse animal hair or of horsehair:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (7)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 52
                  
                  
                     Cotton; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5204 to 5207
                  
                  
                     Yarn and thread of cotton
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5208 to 5212
                  
                  
                     Woven fabrics of cotton:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (7)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 53
                  
                  
                     Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5306 to 5308
                  
                  
                     Yarn of other vegetable textile fibres; paper yarn
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5309 to 5311
                  
                  
                     Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (7)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 jute yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5401 to 5406
                  
                  
                     Yarn, monofilament and thread of man-made filaments
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5407 and 5408
                  
                  
                     Woven fabrics of man-made filament yarn:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (7)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5501 to 5507
                  
                  
                     Man-made staple fibres
                  
                  
                     Manufacture from chemical materials or textile pulp
                  
                  
                      
                  
               
                     5508 to 5511
                  
                  
                     Yarn and sewing thread of man-made staple fibres
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 raw silk or silk waste, carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 natural fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5512 to 5516
                  
                  
                     Woven fabrics of man-made staple fibres:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Incorporating rubber thread
                              
                           
                  
                     Manufacture from single yarn (7)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise prepared for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 56
                  
                  
                     Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5602
                  
                  
                     Felt, whether or not impregnated, coated, covered or laminated:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Needleloom felt
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           However:
                     
                                 –
                              
                              
                                 polypropylene filament of heading 5402,
                              
                           
                                 –
                              
                              
                                 polypropylene fibres of heading 5503 or 5506,
                                 or
                              
                           
                                 –
                              
                              
                                 polypropylene filament tow of heading 5501,
                              
                           of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres made from casein,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     5604
                  
                  
                     Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Rubber thread and cord, textile covered
                              
                           
                  
                     Manufacture from rubber thread or cord, not textile covered
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres, not carded or combed or otherwise processed for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5605
                  
                  
                     Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     5606
                  
                  
                     Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop “wale-yarn”
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp,
                                 or
                              
                           
                                 –
                              
                              
                                 paper-making materials
                              
                           
                  
                      
                  
               
                     Chapter 57
                  
                  
                     Carpets and other textile floor coverings:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Of needleloom felt
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           However:
                     
                                 –
                              
                              
                                 polypropylene filament of heading 5402,
                              
                           
                                 –
                              
                              
                                 polypropylene fibres of heading 5503 or 5506,
                                 or
                              
                           
                                 –
                              
                              
                                 polypropylene filament tow of heading 5501,
                              
                           of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40 % of the ex-works price of the product
                     Jute fabric may be used as a backing
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Of other felt
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn or jute yarn,
                              
                           
                                 –
                              
                              
                                 synthetic or artificial filament yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                                 or
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning
                              
                           Jute fabric may be used as a backing
                  
                  
                      
                  
               
                     ex Chapter 58
                  
                  
                     Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Combined with rubber thread
                              
                           
                  
                     Manufacture from single yarn (7)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5805
                  
                  
                     Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5810
                  
                  
                     Embroidery in the piece, in strips or in motifs
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     5901
                  
                  
                     Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations
                  
                  
                     Manufacture from yarn
                  
                  
                      
                  
               
                     5902
                  
                  
                     Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Containing not more than 90 % by weight of textile materials
                              
                           
                  
                     Manufacture from yarn
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from chemical materials or textile pulp
                  
                  
                      
                  
               
                     5903
                  
                  
                     Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902
                  
                  
                     Manufacture from yarn
                     or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5904
                  
                  
                     Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
                  
                  
                     Manufacture from yarn (7)
                     
                  
                  
                      
                  
               
                     5905
                  
                  
                     Textile wall coverings:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Impregnated, coated, covered or laminated with rubber, plastics or other materials
                              
                           
                  
                     Manufacture from yarn
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5906
                  
                  
                     Rubberised textile fabrics, other than those of heading 5902:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Knitted or crocheted fabrics
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other fabrics made of synthetic filament yarn, containing more than 90 % by weight of textile materials
                              
                           
                  
                     Manufacture from chemical materials
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from yarn
                  
                  
                      
                  
               
                     5907
                  
                  
                     Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like
                  
                  
                     Manufacture from yarn
                     or
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, rasing, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     5908
                  
                  
                     Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Incandescent gas mantles, impregnated
                              
                           
                  
                     Manufacture from tubular knitted gas-mantle fabric
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     5909 to 5911
                  
                  
                     Textile articles of a kind suitable for industrial use:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Polishing discs or rings other than of felt of heading 5911
                              
                           
                  
                     Manufacture from yarn or waste fabrics or rags of heading 6310
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 the following materials:
                              
                           
                                 – –
                              
                              
                                 yarn of polytetrafluoroethylene (8),
                              
                           
                                 – –
                              
                              
                                 yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,
                              
                           
                                 – –
                              
                              
                                 yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,
                              
                           
                                 – –
                              
                              
                                 monofil of polytetrafluoroethylene (8),
                              
                           
                                 – –
                              
                              
                                 yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),
                              
                           
                                 – –
                              
                              
                                 glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (8),
                              
                           
                                 – –
                              
                              
                                 copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid,
                              
                           
                                 – –
                              
                              
                                 natural fibres,
                              
                           
                                 – –
                              
                              
                                 man-made staple fibres not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 – –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 coir yarn,
                              
                           
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     Chapter 60
                  
                  
                     Knitted or crocheted fabrics
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     Chapter 61
                  
                  
                     Articles of apparel and clothing accessories, knitted or crocheted:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
                              
                           
                  
                     Manufacture from yarn (7)
                         (9)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     ex Chapter 62
                  
                  
                     Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                  
                  
                     Manufacture from yarn (7)
                         (9)
                     
                  
                  
                      
                  
               
                     ex62 02, ex62 04, ex62 06, ex62 09 and ex62 11
                  
                  
                     Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered
                  
                  
                     Manufacture from yarn (9)
                     
                     or
                     Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
                     
                  
                  
                      
                  
               
                     ex62 10 and ex62 16
                  
                  
                     Fire-resistant equipment of fabric covered with foil of aluminised polyester
                  
                  
                     Manufacture from yarn (9)
                     
                     or
                     Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)
                     
                  
                  
                      
                  
               
                     6213 and 6214
                  
                  
                     Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from unbleached single yarn (7)
                         (9)
                     
                     or
                     Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from unbleached single yarn (7)
                         (9)
                     
                     or
                     Making up, followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling), provided that the value of all the unprinted goods of headings 6213 and 6214 used does not exceed 47,5 % of the ex-works price of the product
                  
                  
                      
                  
               
                     6217
                  
                  
                     Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from yarn (9)
                     
                     or
                     Manufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (9)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Fire-resistant equipment of fabric covered with foil of aluminised polyester
                              
                           
                  
                     Manufacture from yarn (9)
                     
                     or
                     Manufacture from uncoated fabric, provided that the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (9)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Interlinings for collars and cuffs, cut out
                              
                           
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from yarn (9)
                     
                  
                  
                      
                  
               
                     ex Chapter 63
                  
                  
                     Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     6301 to 6304
                  
                  
                     Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Of felt, of nonwovens
                              
                           
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from unbleached single yarn (9)
                         (10)
                     
                     or
                     Manufacture from unembroidered fabric (other than knitted or crocheted), provided that the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from unbleached single yarn (9)
                         (10)
                     
                  
                  
                      
                  
               
                     6305
                  
                  
                     Sacks and bags, of a kind used for the packing of goods
                  
                  
                     Manufacture from (7):
                     
                                 –
                              
                              
                                 natural fibres,
                              
                           
                                 –
                              
                              
                                 man-made staple fibres, not carded or combed or otherwise processed for spinning,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     6306
                  
                  
                     Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Of nonwovens
                              
                           
                  
                     Manufacture from (7)
                         (9):
                     
                                 –
                              
                              
                                 natural fibres,
                                 or
                              
                           
                                 –
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from unbleached single yarn (7)
                         (9)
                     
                  
                  
                      
                  
               
                     6307
                  
                  
                     Other made-up articles, including dress patterns
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     6308
                  
                  
                     Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
                  
                  
                     Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                  
                  
                      
                  
               
                     ex Chapter 64
                  
                  
                     Footwear, gaiters and the like; parts of such articles; except for:
                  
                  
                     Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
                  
                  
                      
                  
               
                     6406
                  
                  
                     Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 65
                  
                  
                     Headgear and parts thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     6503
                  
                  
                     Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed
                  
                  
                     Manufacture from yarn or textile fibres (9)
                     
                  
                  
                      
                  
               
                     6505
                  
                  
                     Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed
                  
                  
                     Manufacture from yarn or textile fibres (9)
                     
                  
                  
                      
                  
               
                     ex Chapter 66
                  
                  
                     Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     6601
                  
                  
                     Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 67
                  
                  
                     Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 68
                  
                  
                     Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex68 03
                  
                  
                     Articles of slate or of agglomerated slate
                  
                  
                     Manufacture from worked slate
                  
                  
                      
                  
               
                     ex68 12
                  
                  
                     Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex68 14
                  
                  
                     Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                  
                  
                     Manufacture from worked mica (including agglomerated or reconstituted mica)
                  
                  
                      
                  
               
                     Chapter 69
                  
                  
                     Ceramic products
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 70
                  
                  
                     Glass and glassware; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex70 03, ex70 04 and ex70 05
                  
                  
                     Glass with a non-reflecting layer
                  
                  
                     Manufacture from materials of heading 7001
                  
                  
                      
                  
               
                     7006
                  
                  
                     Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII-standards (11)
                                 
                              
                           
                  
                     Manufacture from non-coated glass-plate substrate of heading 7006
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of heading 7001
                  
                  
                      
                  
               
                     7007
                  
                  
                     Safety glass, consisting of toughened (tempered) or laminated glass
                  
                  
                     Manufacture from materials of heading 7001
                  
                  
                      
                  
               
                     7008
                  
                  
                     Multiple-walled insulating units of glass
                  
                  
                     Manufacture from materials of heading 7001
                  
                  
                      
                  
               
                     7009
                  
                  
                     Glass mirrors, whether or not framed, including rear-view mirrors
                  
                  
                     Manufacture from materials of heading 7001
                  
                  
                      
                  
               
                     7010
                  
                  
                     Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                  
                  
                     Manufacture from materials of any heading, except that of the product
                     or
                     Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7013
                  
                  
                     Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)
                  
                  
                     Manufacture from materials of any heading, except that of the product
                     or
                     Cutting of glassware, provided that the total value of the uncut glassware used does not exceed 50 % of the ex-works price of the product
                     or
                     Hand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex70 19
                  
                  
                     Articles (other than yarn) of glass fibres
                  
                  
                     Manufacture from:
                     
                                 –
                              
                              
                                 uncoloured slivers, rovings, yarn or chopped strands,
                                 or
                              
                           
                                 –
                              
                              
                                 glass wool
                              
                           
                  
                      
                  
               
                     ex Chapter 71
                  
                  
                     Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex71 01
                  
                  
                     Natural or cultured pearls, graded and temporarily strung for convenience of transport
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex71 02, ex71 03 and ex71 04
                  
                  
                     Worked precious or semi-precious stones (natural, synthetic or reconstructed)
                  
                  
                     Manufacture from unworked precious or semi-precious stones
                  
                  
                      
                  
               
                     7106, 7108 and 7110
                  
                  
                     Precious metals:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Unwrought
                              
                           
                  
                     Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110
                     or
                     Electrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110
                     or
                     Alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Semi-manufactured or in powder form
                              
                           
                  
                     Manufacture from unwrought precious metals
                  
                  
                      
                  
               
                     ex71 07, ex71 09 and ex71 11
                  
                  
                     Metals clad with precious metals, semi-manufactured
                  
                  
                     Manufacture from metals clad with precious metals, unwrought
                  
                  
                      
                  
               
                     7116
                  
                  
                     Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7117
                  
                  
                     Imitation jewellery
                  
                  
                     Manufacture from materials of any heading, except that of the product
                     or
                     Manufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 72
                  
                  
                     Iron and steel; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7207
                  
                  
                     Semi-finished products of iron or non-alloy steel
                  
                  
                     Manufacture from materials of heading 7201, 7202, 7203, 7204 or 7205
                  
                  
                      
                  
               
                     7208 to 7216
                  
                  
                     Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel
                  
                  
                     Manufacture from ingots or other primary forms of heading 7206
                  
                  
                      
                  
               
                     7217
                  
                  
                     Wire of iron or non-alloy steel
                  
                  
                     Manufacture from semi-finished materials of heading 7207
                  
                  
                      
                  
               
                     ex72 18, 7219  to 7222
                  
                  
                     Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                  
                  
                     Manufacture from ingots or other primary forms of heading 7218
                  
                  
                      
                  
               
                     7223
                  
                  
                     Wire of stainless steel
                  
                  
                     Manufacture from semi-finished materials of heading 7218
                  
                  
                      
                  
               
                     ex72 24, 7225  to 7228
                  
                  
                     Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                  
                  
                     Manufacture from ingots or other primary forms of heading 7206, 7218 or 7224
                  
                  
                      
                  
               
                     7229
                  
                  
                     Wire of other alloy steel
                  
                  
                     Manufacture from semi-finished materials of heading 7224
                  
                  
                      
                  
               
                     ex Chapter 73
                  
                  
                     Articles of iron or steel; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex73 01
                  
                  
                     Sheet piling
                  
                  
                     Manufacture from materials of heading 7206
                  
                  
                      
                  
               
                     7302
                  
                  
                     Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                  
                  
                     Manufacture from materials of heading 7206
                  
                  
                      
                  
               
                     7304, 7305 and 7306
                  
                  
                     Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                  
                  
                     Manufacture from materials of heading 7206, 7207, 7218 or 7224
                  
                  
                      
                  
               
                     ex73 07
                  
                  
                     Tube or pipe fittings of stainless steel (ISO No X5CrNiMo 1712), consisting of several parts
                  
                  
                     Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7308
                  
                  
                     Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, welded angles, shapes and sections of heading 7301 may not be used
                  
                  
                      
                  
               
                     ex73 15
                  
                  
                     Skid chain
                  
                  
                     Manufacture in which the value of all the materials of heading 7315 used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 74
                  
                  
                     Copper and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7401
                  
                  
                     Copper mattes; cement copper (precipitated copper)
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7402
                  
                  
                     Unrefined copper; copper anodes for electrolytic refining
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7403
                  
                  
                     Refined copper and copper alloys, unwrought:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Refined copper
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Copper alloys and refined copper containing other elements
                              
                           
                  
                     Manufacture from refined copper, unwrought, or waste and scrap of copper
                  
                  
                      
                  
               
                     7404
                  
                  
                     Copper waste and scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     7405
                  
                  
                     Master alloys of copper
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 75
                  
                  
                     Nickel and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7501 to 7503
                  
                  
                     Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 76
                  
                  
                     Aluminium and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7601
                  
                  
                     Unwrought aluminium
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           or
                     Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                  
                  
                      
                  
               
                     7602
                  
                  
                     Aluminium waste or scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex76 16
                  
                  
                     Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     Chapter 77
                  
                  
                     Reserved for possible future use in the HS
                  
                  
                      
                  
                  
                      
                  
               
                     ex Chapter 78
                  
                  
                     Lead and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7801
                  
                  
                     Unwrought lead:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Refined lead
                              
                           
                  
                     Manufacture from “bullion” or “work” lead
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7802 may not be used
                  
                  
                      
                  
               
                     7802
                  
                  
                     Lead waste and scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 79
                  
                  
                     Zinc and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7901
                  
                  
                     Unwrought zinc
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 7902 may not be used
                  
                  
                      
                  
               
                     7902
                  
                  
                     Zinc waste and scrap
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 80
                  
                  
                     Tin and articles thereof; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     8001
                  
                  
                     Unwrought tin
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, waste and scrap of heading 8002 may not be used
                  
                  
                      
                  
               
                     8002 and 8007
                  
                  
                     Tin waste and scrap; other articles of tin
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     Chapter 81
                  
                  
                     Other base metals; cermets; articles thereof:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other base metals, wrought; articles thereof
                              
                           
                  
                     Manufacture in which the value of all the materials of the same heading as the product used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex Chapter 82
                  
                  
                     Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     8206
                  
                  
                     Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale
                  
                  
                     Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15 % of the ex-works price of the set
                  
                  
                      
                  
               
                     8207
                  
                  
                     Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning, or screwdriving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     8208
                  
                  
                     Knives and cutting blades, for machines or for mechanical appliances
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex82 11
                  
                  
                     Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, knife blades and handles of base metal may be used
                  
                  
                      
                  
               
                     8214
                  
                  
                     Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                  
                  
                      
                  
               
                     8215
                  
                  
                     Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, handles of base metal may be used
                  
                  
                      
                  
               
                     ex Chapter 83
                  
                  
                     Miscellaneous articles of base metal; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex83 02
                  
                  
                     Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex83 06
                  
                  
                     Statuettes and other ornaments, of base metal
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 84
                  
                  
                     Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex84 01
                  
                  
                     Nuclear fuel elements
                  
                  
                     Manufacture from materials of any heading, except that of the product (12)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8402
                  
                  
                     Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super-heated water boilers
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8403 and ex84 04
                  
                  
                     Central heating boilers other than those of heading 8402 and auxiliary plant for central heating boilers
                  
                  
                     Manufacture from materials of any heading, except those of headings 8403 and 8404
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8406
                  
                  
                     Steam turbines and other vapour turbines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8407
                  
                  
                     Spark-ignition reciprocating or rotary internal combustion piston engines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8408
                  
                  
                     Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8409
                  
                  
                     Parts suitable for use solely or principally with the engines of heading 8407 or 8408
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8411
                  
                  
                     Turbo-jets, turbo-propellers and other gas turbines
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8412
                  
                  
                     Other engines and motors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex84 13
                  
                  
                     Rotary positive displacement pumps
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex84 14
                  
                  
                     Industrial fans, blowers and the like
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8415
                  
                  
                     Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8418
                  
                  
                     Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex84 19
                  
                  
                     Machines for wood, paper pulp, paper and paperboard industries
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8420
                  
                  
                     Calendering or other rolling machines, other than for metals or glass, and cylinders therefor
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8423
                  
                  
                     Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8425 to 8428
                  
                  
                     Lifting, handling, loading or unloading machinery
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8429
                  
                  
                     Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Road rollers
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8430
                  
                  
                     Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of heading 8431 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex84 31
                  
                  
                     Parts suitable for use solely or principally with road rollers
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8439
                  
                  
                     Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8441
                  
                  
                     Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of the same heading as the product used does not exceed 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8444 to 8447
                  
                  
                     Machines of these headings for use in the textile industry
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex84 48
                  
                  
                     Auxiliary machinery for use with machines of headings 8444 and 8445
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8452
                  
                  
                     Sewing machines, other than book-sewing machines of heading 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of all the originating materials used,
                                 and
                              
                           
                                 –
                              
                              
                                 the thread-tension, crochet and zigzag mechanisms used are originating
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8456 to 8466
                  
                  
                     Machine-tools and machines and their parts and accessories of headings 8456 to 8466
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8469 to 8472
                  
                  
                     Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8480
                  
                  
                     Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8482
                  
                  
                     Ball or roller bearings
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8484
                  
                  
                     Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8485
                  
                  
                     Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 85
                  
                  
                     Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8501
                  
                  
                     Electric motors and generators (excluding generating sets)
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of heading 8503 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8502
                  
                  
                     Electric generating sets and rotary converters
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of headings 8501 and 8503 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex85 04
                  
                  
                     Power supply units for automatic data-processing machines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex85 18
                  
                  
                     Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8519
                  
                  
                     Turntables (record-decks), record-players, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8520
                  
                  
                     Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8521
                  
                  
                     Video recording or reproducing apparatus, whether or not incorporating a video tuner
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8522
                  
                  
                     Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 to 8521
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8523
                  
                  
                     Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8524
                  
                  
                     Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Matrices and masters for the production of records
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of heading 8523 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8525
                  
                  
                     Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8526
                  
                  
                     Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8527
                  
                  
                     Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8528
                  
                  
                     Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8529
                  
                  
                     Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Suitable for use solely or principally with video recording or reproducing apparatus
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8535 and 8536
                  
                  
                     Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8537
                  
                  
                     Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of heading 8538 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex85 41
                  
                  
                     Diodes, transistors and similar semi-conductor devices, except wafers not yet cut into chips
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8542
                  
                  
                     Electronic integrated circuits and microassemblies:
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of headings 8541 and 8542 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8544
                  
                  
                     Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8545
                  
                  
                     Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8546
                  
                  
                     Electrical insulators of any material
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8547
                  
                  
                     Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8548
                  
                  
                     Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 86
                  
                  
                     Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8608
                  
                  
                     Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex Chapter 87
                  
                  
                     Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8709
                  
                  
                     Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8710
                  
                  
                     Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8711
                  
                  
                     Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 With reciprocating internal combustion piston engine of a cylinder capacity:
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Not exceeding 50 cm3
                                 
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
                  
               
                     
                                 – –
                              
                              
                                 Exceeding 50 cm3
                                 
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex87 12
                  
                  
                     Bicycles without ball bearings
                  
                  
                     Manufacture from materials of any heading, except those of heading 8714
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8715
                  
                  
                     Baby carriages and parts thereof
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8716
                  
                  
                     Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex Chapter 88
                  
                  
                     Aircraft, spacecraft, and parts thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex88 04
                  
                  
                     Rotochutes
                  
                  
                     Manufacture from materials of any heading, including other materials of heading 8804
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8805
                  
                  
                     Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     Chapter 89
                  
                  
                     Ships, boats and floating structures
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, hulls of heading 8906 may not be used
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 90
                  
                  
                     Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9001
                  
                  
                     Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarizing material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9002
                  
                  
                     Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9004
                  
                  
                     Spectacles, goggles and the like, corrective, protective or other
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex90 05
                  
                  
                     Binoculars, monoculars, other optical telescopes, and mountings therefor, except for astronomical refracting telescopes and mountings therefor
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex90 06
                  
                  
                     Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9007
                  
                  
                     Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9011
                  
                  
                     Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex90 14
                  
                  
                     Other navigational instruments and appliances
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9015
                  
                  
                     Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9016
                  
                  
                     Balances of a sensitivity of 5 cg or better, with or without weights
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9017
                  
                  
                     Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this chapter
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9018
                  
                  
                     Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Dentists’ chairs incorporating dental appliances or dentists’ spittoons
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading 9018
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9019
                  
                  
                     Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9020
                  
                  
                     Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9024
                  
                  
                     Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9025
                  
                  
                     Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9026
                  
                  
                     Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of headings 9014, 9015, 9028 or 9032
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9027
                  
                  
                     Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9028
                  
                  
                     Gas, liquid or electricity supply or production meters, including calibrating meters therefor:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Parts and accessories
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9029
                  
                  
                     Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 9014 or 9015; stroboscopes
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9030
                  
                  
                     Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionizing radiations
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9031
                  
                  
                     Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this chapter; profile projectors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9032
                  
                  
                     Automatic regulating or controlling instruments and apparatus
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9033
                  
                  
                     Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 91
                  
                  
                     Clocks and watches and parts thereof; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9105
                  
                  
                     Other clocks
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9109
                  
                  
                     Clock movements, complete and assembled
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of all the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9110
                  
                  
                     Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
                  
                  
                     Manufacture in which:
                     
                                 –
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 within the above limit, the value of all the materials of heading 9114 used does not exceed 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9111
                  
                  
                     Watch cases and parts thereof
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9112
                  
                  
                     Clock cases and cases of a similar type for other goods of this chapter, and parts thereof
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9113
                  
                  
                     Watch straps, watch bands and watch bracelets, and parts thereof:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 92
                  
                  
                     Musical instruments; parts and accessories of such articles
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 93
                  
                  
                     Arms and ammunition; parts and accessories thereof
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 94
                  
                  
                     Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex94 01 and ex94 03
                  
                  
                     Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
                  
                  
                     Manufacture from materials of any heading, except that of the product
                     or
                     Manufacture from cotton cloth already made up in a form ready for use with materials of heading 9401 or 9403, provided that:
                     
                                 –
                              
                              
                                 the value of the cloth does not exceed 25 % of the ex-works price of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 all the other materials used are originating and are classified in a heading other than heading 9401 or 9403
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     9405
                  
                  
                     Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9406
                  
                  
                     Prefabricated buildings
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 95
                  
                  
                     Toys, games and sports requisites; parts and accessories thereof; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     9503
                  
                  
                     Other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex95 06
                  
                  
                     Golf clubs and parts thereof
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, roughly-shaped blocks for making golf-club heads may be used
                  
                  
                      
                  
               
                     ex Chapter 96
                  
                  
                     Miscellaneous manufactured articles; except for:
                  
                  
                     Manufacture from materials of any heading, except that of the product
                  
                  
                      
                  
               
                     ex96 01 and ex96 02
                  
                  
                     Articles of animal, vegetable or mineral carving materials
                  
                  
                     Manufacture from “worked” carving materials of the same heading as the product
                  
                  
                      
                  
               
                     ex96 03
                  
                  
                     Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9605
                  
                  
                     Travel sets for personal toilet, sewing or shoe or clothes cleaning
                  
                  
                     Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided that their total value does not exceed 15 % of the ex-works price of the set
                  
                  
                      
                  
               
                     9606
                  
                  
                     Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     9608
                  
                  
                     Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
                  
                  
                     Manufacture from materials of any heading, except that of the product. However, nibs or nib-points of the same heading as the product may be used
                  
                  
                      
                  
               
                     9612
                  
                  
                     Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes
                  
                  
                     Manufacture:
                     
                                 –
                              
                              
                                 from materials of any heading, except that of the product,
                                 and
                              
                           
                                 –
                              
                              
                                 in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex96 13
                  
                  
                     Lighters with piezo-igniter
                  
                  
                     Manufacture in which the value of all the materials of heading 9613 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex96 14
                  
                  
                     Smoking pipes and pipe bowls
                  
                  
                     Manufacture from roughly-shaped blocks
                  
                  
                      
                  
               
                     Chapter 97
                  
                  
                     Works of art, collectors' pieces and antiques
                  
                  
                     Manufacture from materials of any heading, except that of the product’
                  
                  
                      
                  
               
   
   
      (1)  For the special conditions relating to “specific processes”, see Introductory Notes 7.1 and 7.3.
   
      (2)  For the special conditions relating to “specific processes”, see Introductory Note 7.2.
   
      (3)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations, provided that they are not classified in another heading in Chapter 32
   
      (4)  A “group” is regarded as any part of the heading separated from the rest by semicolon.
   
      (5)  In the case of the products composed of materials classified within both headings 3901 to 3906, on the one hand, and within headings 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight products.
   
      (6)  The following foils shall be considered as highly transparent: foils, the optical dimming of which, measured according to ASTM-D 1003-16 by Gardner Hazemeter (i.e. Hazefactor), is less than 2 %.
   
      (7)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
   
      (8)  The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
   
      (9)  See Introductory Note 6.
   
      (10)  For knitted or crocheted articles, not elastic or rubberised, obtained by sewing or assembling pieces of knitted or crocheted fabrics (cut out or knitted directly to shape), see Introductory Note 6.
   
      (11)  SEMII – Semiconductor Equipment and Materials Institute Incorporated
   
      (12)  This rule shall apply until 31.12.2005.
   ANNEX X
   
      
         ‘ANNEX IV
         Text of the invoice declaration
         The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
         Spanish version
         El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial… (2).
         Czech version
         Vývozce výrobků uvedených v tomto dokumentu (číslo povolení… (1)) prohlašuje, že kromě zřetelně označených, mají tyto výrobky preferenční původ v… (2).
         Danish version
         Eksportøren af varer, der er omfattet af nærværende dokument, (toldmyndighedernes tilladelse nr. … (1)), erklærer, at varerne, medmindre andet tydeligt er angivet, har præferenceoprindelse i… (2).
         German version
         Der Ausführer (Ermächtigter Ausführer; Bewilligungs-Nr. … (1)) der Waren, auf die sich dieses Handelspapier bezieht, erklärt, dass diese Waren, soweit nicht anderes angegeben, präferenzbegünstigte… (2) Ursprungswaren sind.
         Estonian version
         Käesoleva dokumendiga hõlmatud toodete eksportija (tolliameti kinnitus nr. … (1)) deklareerib, et need tooted on… (2) sooduspäritoluga, välja arvatud juhul kui on selgelt näidatud teisiti.
         Greek version
         Ο εξαγωγέας των προϊόντων που καλύπτονται από το παρόν έγγραφο (άδεια τελωνείου υπ'αριθ.… (1)) δηλώνει ότι, εκτός εάν δηλώνεται σαφώς άλλως, τα προϊόντα αυτά είναι προτιμησιακής καταγωγής… (2).
         English version
         The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where otherwise clearly indicated, these products are of… (2) preferential origin.
         French version
         L'exportateur des produits couverts par le présent document (autorisation douanière no … (1)) déclare que, sauf indication claire du contraire, ces produits ont l'origine préférentielle… (2).
         Italian version
         L'esportatore delle merci contemplate nel presente documento (autorizzazione doganale n. … (1)) dichiara che, salvo indicazione contraria, le merci sono di origine preferenziale… (2).
         Latvian version
         Eksportētājs produktiem, kuri ietverti šajā dokumentā (muitas pilnvara Nr. … (1)), deklarē, ka, iznemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir priekšrocību izcelsme no … (2).
         Lithuanian version
         Šiame dokumente išvardintų prekių eksportuotojas (muitinès liudijimo Nr … (1)) deklaruoja, kad, jeigu kitaip nenurodyta, tai yra… (2) preferencinės kilmės prekės.
         Hungarian version
         A jelen okmányban szereplő áruk exportőre (vámfelhatalmazási szám:… (1)) kijelentem, hogy eltérő egyértelmű jelzés hianyában az áruk preferenciális… (2) származásúak.
         Maltese version
         L-esportatur tal-prodotti koperti b’dan id-dokument (awtorizzazzjoni tad-dwana nru. … (1)) jiddikjara li, ħlief fejn indikat b’mod ċar li mhux hekk, dawn il-prodotti huma ta’ oriġini preferenzjali… (2).
         Dutch version
         De exporteur van de goederen waarop dit document van toepassing is (douanevergunning nr. … (1)), verklaart dat, behoudens uitdrukkelijke andersluidende vermelding, deze goederen van preferentiële… oorsprong zijn… (2).
         Polish version
         Eksporter produktów objętych tym dokumentem (upoważnienie władz celnych nr … (1)) deklaruje, że z wyjątkiem gdzie jest to wyraźnie określone, produkty te mają… (2) preferencyjne pochodzenie.
         Portuguese version
         O abaixo assinado, exportador dos produtos cobertos pelo presente documento (autorização aduaneira no. … (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial… (2).
         Slovenian version
         Izvoznik blaga, zajetega s tem dokumentom (pooblastilo carinskih organov št… (1)) izjavlja, da, razen če ni drugače jasno navedeno, ima to blago preferencialno… (2) poreklo.
         Slovak version
         Vývozca výrobkov uvedených v tomto dokumente (číslo povolenia… (1)) vyhlasuje, že okrem zreteľne označených, majú tieto výrobky preferenčný pôvod v… (2).
         Finnish version
         Tässä asiakirjassa mainittujen tuotteiden viejä (tullin lupa n:o … (1)) ilmoittaa, että nämä tuotteet ovat, ellei toisin ole selvästi merkitty, etuuskohteluun oikeutettuja… alkuperätuotteita… (2).
         Swedish version
         Exportören av de varor som omfattas av detta dokument (tullmyndighetens tillstånd nr. … (1)) försäkrar att dessa varor, om inte annat tydligt markerats, har förmånsberättigande… ursprung… (2).
         Version of the former Yugoslav Republic of Macedonia
         Извозникот на производите што ги покрива овоj документ (царинска дозвола бр.… (1)) иjавува дека, освен ако тоа не е jасно поинаку назначено, овие производи имаат преференциjално потекло… (2).
         … (3)
         
         (Place and date)
         … (4)
         
         (Signature of the exporter, in addition the name of the person signing the declaration has to be indicated in clear script)
      
   
   
      (1)  When the invoice declaration is made out by an approved exporter, the authorisation number of the approved exporter must be entered in this space. When the invoice declaration is not made out by an approved exporter, the words in brackets shall be omitted or the space left blank.
   
      (2)  Origin of products to be indicated. When the invoice declaration relates, in whole or in part, to products originating in Ceuta and Mellila, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol “CM”.
   
      (3)  These indications may be omitted if the information is contained on the document itself.
   
      (4)  In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.’