CELEX: 32007R1528
Language: en
Date: 2007-12-20 00:00:00
Title: Council Regulation (EC) No 1528/2007 of 20 December 2007 applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements

31.12.2007   
            
            
               EN
            
            
               Official Journal of the European Union
            
            
               L 348/1
            
         
      COUNCIL REGULATION (EC) No 1528/2007
   of 20 December 2007
   applying the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements
   THE COUNCIL OF THE EUROPEAN UNION,
   Having regard to the Treaty establishing the European Community, and in particular Article 133 thereof,
   Having regard to the proposal from the Commission,
   Whereas:
   
               (1)
            
            
               The Partnership Agreement between the members of the African, Caribbean and Pacific Group of States, of the one part, and the European Community and its Member States, of the other part, signed in Cotonou on 23 June 2000 (1) (hereinafter referred to as the ‘ACP-EC Partnership Agreement’) provides that Economic Partnership Agreements (EPAs) are to enter into force no later than 1 January 2008.
            
         
               (2)
            
            
               The ACP-EC Partnership Agreement provides for the maintenance of the trading arrangements contained in Annex V to that Agreement until 31 December 2007.
            
         
               (3)
            
            
               Since 2002 the Community has been negotiating Economic Partnership Agreements with the ACP Group of States in the form of six regions comprising the Caribbean, Central Africa, Eastern and Southern Africa, the Pacific Island States, the South African Development Community and West Africa. Such Economic Partnership Agreements will be consistent with WTO obligations, support regional integration and promote the gradual integration of the ACP economies into the rules-based world trading system, thereby fostering their sustainable development and contributing to the overall effort to eradicate poverty and to enhance living conditions in the ACP countries. In a first stage, negotiations may be concluded on agreements leading to the establishment of Economic Partnership Agreements covering at least WTO compatible goods arrangements consistent with regional economic and political integration processes, to be complemented as soon as possible by complete Economic Partnership Agreements.
            
         
               (4)
            
            
               Those agreements establishing, or leading to the establishment of, Economic Partnership Agreements for which negotiations have been concluded provide that the parties may take steps to apply the agreement, before provisional application on a mutual basis, to the extent feasible. It is appropriate to take action to apply the agreements on the basis of these provisions.
            
         
               (5)
            
            
               The arrangements included in this Regulation are to be amended, as necessary, in accordance with the agreements establishing, or leading to the establishment of, Economic Partnership Agreements, as and when such agreements are signed and concluded pursuant to Article 300 of the Treaty and are either provisionally applied or in force. The arrangements are to be terminated in whole or in part if the agreements in question do not enter into force within a reasonable period of time in accordance with the Vienna Convention on the Law of Treaties.
            
         
               (6)
            
            
               For imports into the Community, the arrangements in the agreements establishing, or leading to the establishment of, Economic Partnership Agreements, should provide for duty free access and no tariff rate quotas for all products with the exception of arms. These arrangements are subject to transitional periods and arrangements for certain sensitive products and specific arrangements for the French Overseas Departments. In the light of the specificities of the situation of South Africa, products originating in South Africa should continue to benefit from the relevant provisions of the Agreement on Trade, Development and Cooperation between the European Community and its Member States, of the one part, and South Africa, of the other part (2) (hereinafter referred to as the ‘TDCA’), until such time as an agreement establishing, or leading to the establishment of, Economic Partnership Agreements enters into force between the Community and South Africa.
            
         
               (7)
            
            
               Instead of relying on the special arrangements for least-developed countries provided for in Council Regulation (EC) No 980/2005 of 27 June 2005 applying a scheme of generalised tariff preferences (3), it is preferable that those least-developed countries which are also ACP States base their future trade relationship with the Community on Economic Partnership Agreements. In order to facilitate such a development, it is appropriate to provide that such countries which have concluded negotiations on agreements establishing, or leading to the establishment of, Economic Partnership Agreements, and which can benefit from the arrangements provided under this Regulation may continue to benefit, for a limited period of time, from the special arrangements for least-developed countries in Regulation (EC) No 980/2005 in respect of those products where the transitional arrangements set out in this Regulation are less favourable.
            
         
               (8)
            
            
               The rules of origin applicable to imports made under this Regulation should for a transitional period be those laid down in Annex II to this Regulation. Those rules of origin should be superseded by those annexed to any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied, or enters into force, whichever is the earliest.
            
         
               (9)
            
            
               It is necessary to provide for the possibility of temporarily suspending the arrangements set out in this Regulation in the event of any failure to provide administrative cooperation, irregularities or fraud. Where a Member State supplies information to the Commission concerning possible fraud or failure to provide administrative cooperation, the relevant Community legislation should apply, in particular Council Regulation (EC) No 515/97 of 13 March 1997 on mutual assistance between the administrative authorities of the Member States and cooperation between the latter and the Commission to ensure the correct application of the law on customs and agricultural matters (4).
            
         
               (10)
            
            
               It is appropriate that this Regulation should provide for transitional arrangements for sugar and rice, together with special transitional safeguard and surveillance mechanisms applicable after the termination of the transitional arrangements.
            
         
               (11)
            
            
               In the context of the transitional arrangements for sugar, according to Council Decision 2007/627/EC (5), Protocol 3 on ACP sugar attached to Annex V to the ACP-EC Partnership Agreement will cease to apply with effect from 1 October 2009.
            
         
               (12)
            
            
               Upon the termination of Protocol 3 on ACP sugar and in view of the particular sensitivity of the sugar market, it is appropriate to adopt transitional measures for that product. At the same time, it is appropriate to adopt specific transitional surveillance and safeguard measures for certain agricultural processed products with a potentially high sugar content which could be traded to circumvent the transitional specific safeguard measures for sugar imports into the Community.
            
         
               (13)
            
            
               It is also appropriate to adopt general safeguard measures for the products covered by this Regulation.
            
         
               (14)
            
            
               In view of the particular sensitivity of agricultural products, it is appropriate that bilateral safeguard measures may be taken when imports cause or threaten to cause disturbances in the markets for such products or disturbances in the mechanisms regulating those markets.
            
         
               (15)
            
            
               In accordance with Article 299(2) of the Treaty, due account should be taken in all Community policies of the particular structural, social and economic situations of the outermost regions of the Community specifically with reference to customs and trade policies.
            
         
               (16)
            
            
               Special account should therefore be taken both of the sensitivity of agricultural products, especially sugar, and of the particular vulnerability and interests of the outermost regions of the Community when laying down the rules on bilateral safeguards in an effective manner.
            
         
               (17)
            
            
               The measures necessary for the implementation of this Regulation should be adopted in accordance with Council Decision 1999/468/EC of 28 June 1999 laying down the procedures for the exercise of implementing powers conferred on the Commission (6).
            
         
               (18)
            
            
               This Regulation makes it necessary to repeal the current set of regulations adopted in the context of Annex V of the ACP-EC Partnership Agreement, notably Council Regulation (EC) No 2285/2002 of 10 December 2002 on the safeguard measures provided for in the ACP-EC Partnership Agreement (7), Council Regulation (EC) No 2286/2002 of 10 December 2002 on the arrangements applicable to agricultural products and goods resulting from the processing of agricultural products originating in the African, Caribbean and Pacific States (ACP States) (8) and Article 1(2) of Council Regulation (EC) No 1964/2005 of 29 November 2005 on the tariff rates for bananas (9). As a consequence, all implementing measures based on those provisions which are repealed are rendered obsolete,
            
         HAS ADOPTED THIS REGULATION:
   CHAPTER I
   SUBJECT MATTER, SCOPE AND MARKET ACCESS
   Article 1
   Subject matter
   This Regulation applies the arrangements for products originating in certain states which are part of the African, Caribbean and Pacific (ACP) Group of States provided for in agreements establishing, or leading to the establishment of, Economic Partnership Agreements.
   Article 2
   Scope
   1.   This Regulation shall apply to products originating in the regions and states listed in Annex I.
   2.   The Council, acting by qualified majority on a proposal from the Commission, shall amend Annex I to add regions or states from the ACP Group of States which have concluded negotiations on an agreement between the Community and that region or state which at least meets the requirements of Article XXIV GATT 1994.
   3.   Such region or state will remain on the list in Annex I unless the Council, acting by qualified majority upon a proposal from the Commission, amends Annex I to remove a region or state from that Annex, in particular where:
   
               (a)
            
            
               the region or state indicates that it intends not to ratify an agreement which has permitted it to be included in Annex I;
            
         
               (b)
            
            
               ratification of an agreement which has permitted a region or state to be included in Annex I has not taken place within a reasonable period of time such that the entry into force of the agreement is unduly delayed; or
            
         
               (c)
            
            
               the agreement is terminated, or the region or state concerned terminates its rights and obligations under the agreement but the agreement otherwise remains in force.
            
         Article 3
   Market access
   1.   Subject to Articles 6, 7 and 8, import duties shall be eliminated on all products of Chapters 1 to 97 but not 93 of the Harmonised System originating in a region or state listed in Annex I. Such elimination shall be subject to the transitional safeguard and surveillance mechanisms set out in Articles 9 and 10 and the general safeguards mechanism provided for in Articles 11 to 22.
   2.   For products of Chapter 93 of the Harmonised System originating in regions or states listed in Annex I the most favoured nation duties applied shall continue to apply.
   3.   Notwithstanding Article 3(2) of Regulation (EC) No 980/2005, products originating in least-developed countries listed in Annex I of that Regulation which are included in Annex I to this Regulation shall, in addition to the arrangements provided for in this Regulation, continue to benefit from the preferences provided for pursuant to Regulation (EC) No 980/2005 in respect of products:
   
               (a)
            
            
               of tariff heading 1006 except for subheading 1006 10 10, until 31 December 2009; and
            
         
               (b)
            
            
               of tariff heading 1701, until 30 September 2009.
            
         4.   Paragraph 1 of this Article and Articles 6, 7 and 8 shall not apply to products originating in South Africa. Such products shall be subject to the relevant provisions of the TDCA. In accordance with the procedure referred to in Article 24(3), an Annex shall be added to this Regulation setting out the regime applicable to products originating in South Africa once the relevant trade provisions of the TDCA have been superseded by the relevant provisions of an agreement establishing, or leading to the establishment of, an Economic Partnership Agreement.
   5.   Paragraph 1 shall not apply to products of tariff heading 0803 00 19 originating in a region or state listed in Annex I and released for free circulation in the Community's outermost regions until 1 January 2018. Paragraph 1 of this Article and Article 7 shall not apply to products of tariff heading 1701 originating in a region or state listed in Annex I and released for free circulation in the French overseas departments until 1 January 2018. Those periods shall be extended to 1 January 2028 unless otherwise agreed between the Parties to the relevant agreements. The Commission shall publish a notice in the Official Journal of the European Union informing interested parties of the termination of this provision.
   CHAPTER II
   RULES OF ORIGIN AND ADMINISTRATIVE COOPERATION
   Article 4
   Rules of Origin
   1.   The rules of origin set out in Annex II shall apply in order to determine whether products originate in the regions or states listed in Annex I.
   2.   The rules of origin set out in Annex II shall be superseded by those annexed to any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied, or enters into force, whichever is the earlier. The Commission shall publish a notice in the Official Journal of the European Union to inform operators. The notice shall specify the date of provisional application or entry into force, which shall be the date from which the rules of origin in the agreement shall apply to products originating in the regions and states listed in Annex I.
   3.   The Commission assisted by the Customs Code Committee established by Council Regulation (EEC) 2913/92 of 12 October 1992 establishing the Community Customs Code (10) shall monitor the implementation and application of the provisions of Annex II. Technical amendments and decisions on the management of Annex II may be adopted in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) No 2913/92.
   Article 5
   Administrative cooperation
   1.   Where the Commission has made a finding, on the basis of objective information, of a failure to provide administrative cooperation and/or of irregularities or fraud, it may temporarily suspend the elimination of duties in Articles 3, 6 and 7 (hereafter referred to as the ‘relevant treatment’) in accordance with this Article.
   2.   For the purpose of this Article a failure to provide administrative cooperation shall mean, inter alia:
   
               (a)
            
            
               a repeated failure to respect relevant obligations requiring the verification of the originating status of the product(s) concerned;
            
         
               (b)
            
            
               a repeated refusal or undue delay in carrying out and/or communicating the results of subsequent verification of the proof of origin;
            
         
               (c)
            
            
               a repeated refusal or undue delay in obtaining authorisation to conduct administrative cooperation missions to verify the authenticity of documents or accuracy of information relating to the granting of the relevant treatment.
            
         For the purpose of this Article a finding of irregularities or fraud may be made, inter alia, where there is a rapid increase, without satisfactory explanation, in imports of goods exceeding the usual level of production and export capacity of the region or state concerned.
   3.   Where the Commission, on the basis of information provided by a Member State or on its own initiative, finds that the conditions laid down in paragraphs 1 and 2 are fulfilled, the relevant treatment may be suspended in accordance with the procedure referred to in Article 24(2), provided the Commission has first:
   
               (a)
            
            
               informed the Committee provided for in Article 24;
            
         
               (b)
            
            
               notified the region or state concerned in accordance with any relevant procedures applicable between the Community and that state or region; and
            
         
               (c)
            
            
               published a notice in the Official Journal of the European Union stating that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud.
            
         4.   The period of suspension under this Article shall be limited to that necessary to protect the Community's financial interests. It shall not exceed six months, which may be renewed. At the end of that period, the Commission shall decide either to terminate the suspension after informing the Committee provided for in Article 24 or to extend the period of suspension in accordance with the procedure referred to in paragraph 3 of this Article.
   5.   The temporary suspension procedures set out in paragraphs 2 to 4 shall be superseded by those set out in any agreement with the regions or states listed in Annex I when that agreement is either provisionally applied or enters into force, whichever is the earlier. The Commission shall publish a notice in the Official Journal of the European Union to inform operators. The notice shall specify the date of provisional application or entry into force, which shall be the date from which the temporary suspension procedures in the agreement shall apply to products covered by this Regulation.
   6.   In order to implement the temporary suspension provided for in any agreement with the regions or states listed in Annex I, the Commission shall, without undue delay:
   
               (a)
            
            
               inform the Committee provided for in Article 24 that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud; and
            
         
               (b)
            
            
               publish the notice in the Official Journal of the European Union stating that a finding has been made of a failure to provide administrative cooperation, irregularities or fraud.
            
         The decision suspending the relevant treatment shall be adopted in accordance with the procedure referred to in Article 24(2).
   CHAPTER III
   TRANSITIONAL ARRANGEMENTS
   SECTION 1
   Rice
   Article 6
   Zero duty tariff rate quotas and eventual elimination of duties
   1.   Import duties on the products of tariff heading 1006 shall be eliminated as from 1 January 2010, with the exception of import duties on the products of subheading 1006 10 10 which shall be eliminated as from 1 January 2008.
   2.   The following tariff rate quotas at zero duty shall be opened for products of tariff heading 1006 except for subheading 1006 10 10 originating in the regions or states listed in Annex I which form part of the CARIFORUM region:
   
               (a)
            
            
               187 000 tonnes, husked rice equivalent, for the period from 1 January 2008 to 31 December 2008;
            
         
               (b)
            
            
               250 000 tonnes, husked rice equivalent, for the period from 1 January 2009 to 31 December 2009.
            
         3.   The detailed rules for implementing the tariff quotas referred to in paragraph 2 shall be determined in accordance with the procedures referred to in Articles 13 and 26(2) of Council Regulation (EC) No 1785/2003 of 29 September 2003 on the common organisation of the market in rice (11).
   SECTION 2
   Sugar
   Article 7
   Zero duty tariff rate quotas and eventual elimination of duties
   1.   Import duties on products of tariff heading 1701 shall be eliminated as from 1 October 2009.
   2.   In addition to the tariff rate quotas opened and administered pursuant to Article 28 of Council Regulation (EC) No 318/2006 of 20 February 2006 on the common organisation of the markets in the sugar sector (12), the following tariff rate quotas shall be opened for products of tariff heading 1701 for the period from 1 October 2008 to 30 September 2009:
   
               (a)
            
            
               150 000 tonnes, white sugar equivalent, at zero duty reserved for products originating in least-developed countries as listed in Annex I to Regulation (EC) No 980/2005 and which are listed in Annex I. This tariff rate quota shall be divided between regions according to quantities to be determined in conformity with the agreements qualifying regions or states for inclusion in Annex I; and
            
         
               (b)
            
            
               80 000 tonnes, white sugar equivalent, at zero duty reserved for products originating in regions or states which are not least-developed countries and which are listed in Annex I. This tariff rate quota shall be divided between regions according to quantities to be determined in conformity with the agreements qualifying regions or states for inclusion in Annex I.
            
         3.   Article 30 of Regulation (EC) No 318/2006 shall apply to imports under the tariff rate quotas referred to in the previous paragraph.
   4.   The detailed rules for dividing by region and implementing the tariff quotas referred to in this Article shall be adopted in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006.
   Article 8
   Transitional arrangement
   For the period from 1 October 2009 to 30 September 2012, Article 7(1) shall not apply to imports of products of CN code 1701 unless the importer undertakes to purchase such products at a price not lower than 90 % of the reference price (on a c.i.f. basis) set in Article 3 of Regulation (EC) No 318/2006 for the relevant marketing year.
   Article 9
   Transitional safeguard mechanism for sugar
   1.   For the period from 1 October 2009 to 30 September 2015 the treatment granted in Article 7(1) for imports of products of tariff heading 1701 originating in regions or states listed in Annex I and which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 may be suspended when:
   
               (a)
            
            
               imports originating in regions or states which are ACP States and which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 exceed the following quantities:
               
                           (i)
                        
                        
                           1,38 million tonnes in the marketing year 2009/2010;
                        
                     
                           (ii)
                        
                        
                           1,45 million tonnes in the marketing year 2010/2011;
                        
                     
                           (iii)
                        
                        
                           1,6 million tonnes in the marketing years 2011/2012 to 2014/2015; and
                        
                     
         
               (b)
            
            
               imports originating in all ACP States exceed 3,5 million tonnes.
            
         2.   The quantities provided for in point (a) of paragraph 1 may be subdivided by region.
   3.   During the period referred to in paragraph 1, imports of products of tariff heading 1701 originating in regions or states listed in Annex I shall require an import licence.
   4.   The suspension of the treatment granted in Article 7(1) shall be terminated at the end of the marketing year in which it was introduced.
   5.   Detailed rules on the subdivision of quantities provided for in paragraph 1 and for the management of the system referred to in paragraphs 1, 3 and 4 of this Article, and suspension decisions shall be adopted in accordance with the procedure referred to in Article 39(2) of Regulation (EC) No 318/2006.
   Article 10
   Transitional surveillance mechanism
   1.   For the period from 1 January 2008 to 30 September 2015, imports of products of tariff headings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59, 2106 90 98 originating in regions or states listed in Annex I shall be subject to the surveillance mechanism provided for in Article 308d of Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Regulation (EEC) No 2913/92 establishing the Community Customs Code (13).
   2.   On the basis of that surveillance, the Commission shall check whether there is a cumulative increase of imports of one or more of those products originating in a particular region by more than 20 % in volume during a period of twelve consecutive months compared to the average of the yearly imports over the previous three twelve-month periods.
   3.   If the level referred to in paragraph 2 is reached, the Commission shall analyse the pattern of trade, the economic justification and the sugar content of such imports. If the Commission concludes that such imports are used to circumvent the tariff rate quotas, the transitional arrangements and the special safeguard mechanism provided for in Articles 7, 8 and 9, it may suspend the application of Article 3(1) to imports of products of tariff headings 1704 90 99, 1806 10 30, 1806 10 90, 2106 90 59, 2106 90 98 originating in regions or states listed in Annex I which are not least-developed countries listed in Annex I to Regulation (EC) No 980/2005 until the end of the marketing year concerned.
   4.   Detailed rules for the management of this system and suspension decisions shall be adopted in accordance with the procedure referred to in Article 16 of Council Regulation (EC) No 3448/93 of 6 December 1993 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products (14).
   CHAPTER IV
   GENERAL SAFEGUARD PROVISIONS
   Article 11
   Definitions
   For the purposes of this Chapter:
   
               (a)
            
            
               ‘Community industry’ shall mean the Community producers as a whole of the like or directly competitive products operating within the territory of the Community, or those Community producers whose collective output of the like or directly competitive product constitutes a major proportion of the total Community production of those products;
            
         
               (b)
            
            
               ‘serious injury’ shall mean a significant overall impairment in the position of Community producers;
            
         
               (c)
            
            
               ‘threat of serious injury’ shall mean serious injury that is clearly imminent;
            
         
               (d)
            
            
               ‘disturbances’ shall mean disorders in a sector or industry;
            
         
               (e)
            
            
               ‘threat of disturbances’ shall mean disturbances that are clearly imminent.
            
         Article 12
   Principles
   1.   A safeguard measure may be imposed in accordance with the provisions set out in this Chapter where products originating in regions or states listed in Annex I are being imported in the Community in such increased quantities and under such conditions as to cause or threaten to cause any of the following:
   
               (a)
            
            
               serious injury to the Community industry;
            
         
               (b)
            
            
               disturbances in a sector of the economy, particularly where those disturbances produce major social problems or difficulties which could bring about serious deterioration in the economic situation of the Community; or
            
         
               (c)
            
            
               disturbances in the markets of agricultural products covered by Annex I of the WTO Agreement on Agriculture or mechanisms regulating those markets.
            
         2.   In cases where products originating in regions or states listed in Annex I are being imported into the Community in such increased quantities and under such conditions as to cause or threaten to cause disturbances in the economic situation of one or several of the Community's outermost regions, a safeguard measure may be imposed in accordance with the provisions set out in this Chapter.
   Article 13
   Determination of the conditions to impose safeguard measures
   1.   The determination of serious injury or a threat thereof shall cover inter alia the following factors:
   
               (a)
            
            
               the volume of imports, in particular where there has been a significant increase, either in absolute terms or relative to production or consumption in the Community;
            
         
               (b)
            
            
               the price of imports, in particular where there has been a significant price undercutting as compared with the price of a like product in the Community;
            
         
               (c)
            
            
               the consequent impact on Community producers as indicated by trends in certain economic factors such as production, capacity utilisation, stocks, sales, market share, the depression of prices or prevention of price increases which would normally have occurred, profits, return on capital employed, cash flow, and employment;
            
         
               (d)
            
            
               factors other than trends in imports which are causing or may have caused injury to the Community producers concerned.
            
         2.   The determination of disturbances or a threat thereof shall be based on objective factors, including the following elements:
   
               (a)
            
            
               the increase in the volume of imports in absolute or relative terms to Community production and to imports from other sources; and
            
         
               (b)
            
            
               the effect of such imports on prices; or
            
         
               (c)
            
            
               the effect of such imports on the situation of the Community industry or the economic sector concerned, including inter alia on the levels of sales, production, financial situation and employment.
            
         3.   In determining whether imports are made under such conditions as to cause or threaten to cause disturbances in the markets of agricultural products or mechanisms regulating those markets, including regulations creating Common Market Organisations, all relevant objective factors must be taken into consideration, including one or more of the following elements:
   
               (a)
            
            
               the volume of imports as compared to previous calendar or marketing years' levels, as the case may be, internal production and consumption, and future levels planned in accordance with the reform of the Common Market Organisations;
            
         
               (b)
            
            
               the level of internal prices compared to the reference or target prices if applicable, and, if not applicable, compared to the average internal market prices during the same period of previous marketing years;
            
         
               (c)
            
            
               as of 1 October 2015, in the markets for products of tariff heading 1701: situations where the Community average market price of white sugar falls during two consecutive months below 80 % of the average Community market price for white sugar prevailing during the previous marketing year.
            
         4.   In determining whether the conditions referred to in paragraphs 1, 2 and 3 are met in the case of the Community's outermost regions, the analyses shall be restricted to the territory of the outermost region(s) concerned. Particular attention shall be paid to the size of the local industry, its financial situation and the situation of employment.
   Article 14
   Initiation of proceedings
   1.   An investigation shall be initiated upon request by a Member State or on the Commission's own initiative if it is apparent to the Commission that there is sufficient evidence to justify such initiation.
   2.   The Member States shall inform the Commission should trends in imports from any of the regions or states listed in Annex I appear to call for safeguard measures. That information shall include the evidence available, as determined on the basis of the criteria laid down in Article 13. The Commission shall pass that information on to all Member States within three working days.
   3.   Consultation with the Member States shall take place within eight working days of the Commission's sending the information to Member States as provided for in paragraph 2. Where, after consultation, it is apparent that there is sufficient evidence to justify the initiation of a proceeding, the Commission shall publish a notice in the Official Journal of the European Union. Initiation shall take place within one month of the receipt of information from a Member State.
   4.   If, after consulting the Member States, the Commission takes the view that the circumstances set out in Article 12 exist, it shall immediately notify the region or states listed in Annex I concerned of its intention to initiate an investigation. The notification may be accompanied by an invitation for consultations with the aim of clarifying the situation and arriving at a mutually satisfactory solution.
   Article 15
   The investigation
   1.   Following the initiation of the proceeding, the Commission shall commence an investigation.
   2.   The Commission may request Member States to supply information and Member States shall take whatever steps are necessary in order to give effect to any such request. Where that information is of general interest or where its transmission was requested by a Member State, the Commission shall forward it to all Member States provided it is not confidential; if it is confidential the Commission shall forward a non-confidential summary.
   3.   In the event of an investigation restricted to an outermost region, the Commission may request the competent local authorities to supply the information referred to in paragraph 2 via the Member State concerned.
   4.   The investigation shall, whenever possible, be concluded within six months of the initiation of the investigation. In exceptional circumstances, that time limit may be extended by a further period of three months.
   Article 16
   Imposition of provisional safeguard measures
   1.   Provisional safeguard measures shall be applied in critical circumstances where a delay would cause damage which it would be difficult to repair, pursuant to a preliminary determination that circumstances set out in Article 12 as appropriate exist. The Commission shall take such provisional measures after consultation with Member States or, in cases of extreme urgency, after informing the Member States. In the latter case, consultation shall take place within ten days of notification of the Member States of the action taken by the Commission.
   2.   In view of the particular situation of outermost regions and their vulnerability to any surge in imports, provisional safeguard measures shall be applied in proceedings that concern them where a preliminary determination has shown that imports have increased. In that case, the Commission shall inform Member States upon taking the measures and consultation shall take place within ten days of notification of the Member States of the action taken by the Commission.
   3.   Where a Member State requests immediate intervention by the Commission and where the conditions in paragraph 1 or 2 are met, the Commission shall take a decision within five working days of receiving the request.
   4.   The Commission shall immediately inform the Council and the Member States of any decision taken under paragraphs 1, 2 and 3. The Council, acting by a qualified majority, may decide differently within one month of having been informed by the Commission pursuant to this paragraph.
   5.   Provisional measures may take the form of an increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to other WTO members, or tariff quotas.
   6.   Provisional measures shall not apply for more than 180 days. Where provisional measures are restricted to outermost regions, they may not apply for more than 200 days.
   7.   Should the provisional safeguard measures be repealed because the investigation shows that the conditions laid down in Articles 12 and 13 are not met, any duty collected as a result of those provisional measures shall be refunded automatically.
   Article 17
   Termination of investigation and proceeding without measures
   Where bilateral safeguard measures are deemed unnecessary and there is no objection within the Advisory Committee referred to in Article 21, the investigation and proceeding shall be terminated by Commission decision. In all other cases, the Commission shall immediately submit to the Council a report on the results of the consultation, together with a proposal for a Council Regulation terminating the proceeding. The proceeding shall be deemed terminated if, within one month, the Council acting by qualified majority has not decided otherwise.
   Article 18
   Imposition of definitive measures
   1.   Where the facts as finally established show that the circumstances set out in Article 12, as appropriate, are met, the Commission shall request consultations with the region or state concerned meeting in the context of the appropriate institutional arrangement set up in the relevant agreements permitting a region or state to be included in Annex 1 with a view to seeking a mutually acceptable solution.
   2.   If the consultations referred to in paragraph 1 do not lead to a mutually satisfactory solution within thirty days of the matter's being referred to the region or state concerned, a decision to impose definitive bilateral safeguard measures shall be taken by the Commission, in consultation with Member States, within twenty working days of the end of the consultation period.
   3.   Any decision taken by the Commission pursuant to this Article shall be communicated to the Council and Member States. Any Member State may, within ten working days of such communication, refer the decision to the Council.
   4.   If a Member State refers the Commission's decision to the Council, the Council, acting by a qualified majority, may confirm, amend or revoke the decision. If within one month of the referral of the matter the Council has not taken a decision, the decision taken by the Commission shall be deemed confirmed.
   5.   Definitive measures may take one of the following forms:
   
               —
            
            
               a suspension of the further reduction of the rate of import duty for the product concerned originating in the region or state concerned;
            
         
               —
            
            
               an increase in the customs duty on the product concerned up to a level which does not exceed the customs duty applied to other WTO members;
            
         
               —
            
            
               a tariff quota.
            
         6.   No bilateral safeguard measure shall be applied on the same product from the same region or state less than one year after previous such measures have lapsed or been removed.
   Article 19
   Duration and review of safeguard measures
   1.   A safeguard measure shall remain in force only for such period of time as may be necessary to prevent or remedy the serious injury or disturbances. That period shall not exceed two years, unless it is extended under paragraph 2. Where the measure is restricted to one or several of the outermost region(s) of the Community, the period of application may not exceed four years.
   2.   The initial period of duration of a safeguard measure may exceptionally be extended provided it is determined that the safeguard measure continues to be necessary to prevent or remedy serious injury or disturbances.
   3.   Extensions shall be adopted in accordance with the procedures of this Regulation applying to investigations and using the same procedures as the initial measures.
   The total duration of a safeguard measure may not exceed four years, including any provisional measure. In the case of a measure restricted to outermost regions, that limit shall be extended to eight years.
   4.   If the duration of a safeguard measure exceeds one year, it shall be progressively liberalised at regular intervals during its period of application, including any extension.
   Consultations with the region or state concerned shall be held periodically in the relevant institutional bodies of the agreements, with a view to establishing a timetable for their abolition as soon as circumstances permit.
   Article 20
   Surveillance measures
   1.   Where the trend in imports of a product originating in an ACP State is such that they could cause one of the situations referred to in Article 12, imports of that product may be subject to prior Community surveillance.
   2.   The decision to impose surveillance shall be taken by the Commission.
   Any decision taken by the Commission pursuant to this Article shall be communicated to the Council and Member States. Any Member State may, within ten working days of such communication, refer the decision to the Council.
   If a Member State refers the Commission's decision to the Council, the Council, acting by a qualified majority, may confirm, amend or revoke the decision. If within one month of the referral of the matter, the Council has not taken a decision, the decision taken by the Commission shall be deemed confirmed.
   3.   Surveillance measures shall have a limited period of validity. Unless otherwise provided, they shall cease to be valid at the end of the second six-month period following the first six months after the measures were introduced.
   4.   Surveillance measures may be restricted to the territory of one or more Community outermost region(s) where necessary.
   5.   The decision to impose surveillance measures shall be communicated immediately to the appropriate institutional body set up in the relevant agreements permitting a region or state to be included in Annex I for information.
   Article 21
   Consultations
   The competent consultative committee for the purposes of this Chapter shall be the Advisory Committee provided for in Article 4 of Council Regulation (EC) No 3285/94 of 22 December 1994 on the common rules for imports (15). In the case of products falling under CN code 1701, the competent committee shall be assisted by the committee established pursuant to Article 39 of Regulation (EC) No 318/2006.
   Article 22
   Exceptional measures with limited territorial application
   Where it emerges that the conditions laid down for the adoption of bilateral safeguard measures are met in one or more Member States, the Commission may, after having examined alternative solutions, exceptionally, and in accordance with Article 134 of the Treaty, authorise the application of surveillance or safeguard measures restricted to the Member State or Member States concerned if it considers that such measures applied at that level are more appropriate than measures applied throughout the Community. Those measures must be strictly limited in time and must disrupt the operation of the internal market as little as possible.
   CHAPTER V
   PROCEDURAL PROVISIONS
   Article 23
   Adaptation to technical developments
   This Regulation shall be amended in accordance with the procedure referred to in Article 24(3) in order to make any technical amendments required as a result of differences between this regulation and agreements signed with provisional application or concluded in accordance with Article 300 of the Treaty with the regions or states listed in Annex I.
   Article 24
   Committee
   1.   The Commission shall be assisted by the EPA Implementation Committee.
   2.   Where reference is made to this paragraph, Articles 3 and 7 of Decision 1999/468/EC shall apply.
   3.   Where reference is made to this paragraph, Articles 5 and 7 of Decision 1999/468/EC shall apply.
   4.   The period laid down in Article 5(6) of Decision 1999/468/EC shall be set at three months.
   CHAPTER VI
   FINAL PROVISIONS
   Article 25
   Amendments
   Article 1(2) of Regulation (EC) No 1964/2005 shall be deleted.
   Article 26
   Repeal
   Regulations (EC) No 2285/2002 and (EC) No 2286/2002 shall be repealed.
   Article 27
   Entry into force
   This Regulation shall enter into force on the day of its publication in the Official Journal of the European Union.
   It shall apply from 1 January 2008.
   
      This Regulation shall be binding in its entirety and directly applicable in all Member States.
      Done at Brussels, 20 December 2007.
      
         
            For the Council
         
         
            The President
         
         F. NUNES CORREIA
         
      
   
   
      (1)  OJ L 317, 15.12.2000, p. 3. Agreement as amended by Agreement of 22 December 2005 (OJ L 209, 11.8.2005, p. 27).
   
      (2)  OJ L 311, 4.12.1999, p. 1. Agreement as amended by the Additional Protocol of 25 June 2005 (OJ L 68, 15.3.2005, p. 33).
   
      (3)  OJ L 169, 30.6.2005, p. 1. Regulation as last amended by Commission Regulation (EC) No 606/2007 (OJ L 141, 2.6.2007, p. 4).
   
      (4)  OJ L 82, 22.3.1997, p. 1. Regulation as amended by Regulation (EC) No 807/2003 (OJ L 122, 16.5.2003, p. 36).
   
      (5)  Council Decision 2007/627/EC of 28 September 2007 denouncing on behalf of the Community Protocol 3 on ACP sugar appearing in the ACP-EEC Convention of Lomé and the corresponding declarations annexed to that Convention, contained in Protocol 3 attached to Annex V to the ACP-EC Partnership Agreement, with respect to Barbados, Belize, the Republic of Congo, the Republic of Côte d'Ivoire, the Republic of the Fiji Islands, the Republic of Guyana, Jamaica, the Republic of Kenya, the Republic of Madagascar, the Republic of Malawi, the Republic of Mauritius, the Republic of Mozambique, the Federation of Saint Kitts and Nevis, the Republic of Suriname, the Kingdom of Swaziland, the United Republic of Tanzania, the Republic of Trinidad and Tobago, the Republic of Uganda, the Republic of Zambia and the Republic of Zimbabwe (OJ L 255, 29.9.2007, p. 38).
   
      (6)  OJ L 184, 17.7.1999, p. 23. Decision as last amended by Decision 2006/512/EC (OJ L 200, 22.7.2006, p. 11).
   
      (7)  OJ L 348, 21.12.2002, p. 3.
   
      (8)  OJ L 348, 21.12.2002, p. 5.
   
      (9)  OJ L 316, 2.12.2005, p. 1.
   
      (10)  OJ L 302, 19.10.1992, p. 1. Regulation as last amended by Regulation (EC) No 1791/2006 (OJ L 363, 20.12.2006, p. 1).
   
      (11)  OJ L 270, 21.10.2003, p. 96. Regulation repealed as from 1 September 2008 by Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1).
   
      (12)  OJ L 58, 28.2.2006, p. 1. Regulation as last amended by Regulation (EC) No 1260/2007 (OJ L 283, 27.10.2007, p. 1).
   
      (13)  OJ L 253, 11.10.1993, p. 1. Regulation as last amended by Regulation (EC) No 214/2007 (OJ L 62, 1.3.2007, p. 6).
   
      (14)  OJ L 318, 20.12.1993, p. 18. Regulation as last amended by Regulation (EC) No 2580/2000 (OJ L 298, 25.11.2000, p. 5).
   
      (15)  OJ L 349, 31.12.1994, p. 53. Regulation as last amended by Regulation (EC) No 2200/2004 (OJ L 374, 22.12.2004, p. 1).
   
      ANNEX I
      List of regions or states which have concluded negotiations within the meaning of Article 2(2)
      
                   
               
               
                  ANTIGUA AND BARBUDA
               
            
                   
               
               
                  THE COMMONWEALTH OF THE BAHAMAS
               
            
                   
               
               
                  BARBADOS
               
            
                   
               
               
                  BELIZE
               
            
                   
               
               
                  THE REPUBLIC OF BOTSWANA
               
            
                   
               
               
                  THE REPUBLIC OF BURUNDI
               
            
                   
               
               
                  THE REPUBLIC OF CAMEROON
               
            
                   
               
               
                  UNION OF THE COMOROS
               
            
                   
               
               
                  THE REPUBLIC OF CÔTE D'IVOIRE
               
            
                   
               
               
                  THE COMMONWEALTH OF DOMINICA
               
            
                   
               
               
                  THE DOMINICAN REPUBLIC
               
            
                   
               
               
                  THE REPUBLIC OF THE FIJI ISLANDS
               
            
                   
               
               
                  THE REPUBLIC OF GHANA
               
            
                   
               
               
                  GRENADA
               
            
                   
               
               
                  THE COOPERATIVE REPUBLIC OF GUYANA
               
            
                   
               
               
                  THE REPUBLIC OF HAITI
               
            
                   
               
               
                  JAMAICA
               
            
                   
               
               
                  THE REPUBLIC OF KENYA
               
            
                   
               
               
                  THE KINGDOM OF LESOTHO
               
            
                   
               
               
                  THE REPUBLIC OF MADAGASCAR
               
            
                   
               
               
                  THE REPUBLIC OF MAURITIUS
               
            
                   
               
               
                  THE REPUBLIC OF MOZAMBIQUE
               
            
                   
               
               
                  THE REPUBLIC OF NAMIBIA
               
            
                   
               
               
                  THE INDEPENDENT STATE OF PAPUA NEW GUINEA
               
            
                   
               
               
                  THE REPUBLIC OF RWANDA
               
            
                   
               
               
                  FEDERATION OF SAINT KITTS AND NEVIS
               
            
                   
               
               
                  SAINT LUCIA
               
            
                   
               
               
                  SAINT VINCENT AND THE GRENADINES
               
            
                   
               
               
                  THE REPUBLIC OF SEYCHELLES
               
            
                   
               
               
                  THE REPUBLIC OF SURINAME
               
            
                   
               
               
                  THE KINGDOM OF SWAZILAND
               
            
                   
               
               
                  THE UNITED REPUBLIC OF TANZANIA
               
            
                   
               
               
                  THE REPUBLIC OF TRINIDAD AND TOBAGO
               
            
                   
               
               
                  THE REPUBLIC OF UGANDA
               
            
                   
               
               
                  THE REPUBLIC OF ZIMBABWE
               
            
   
      ANNEX II
      Rules of origin
      CONCERNING THE DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’ AND METHODS OF ADMINISTRATIVE COOPERATION
      
                  TITLE I:
               
               General Provisions
            Articles
      
                  1.
               
               Definitions
            
                  TITLE II:
               
               Definition of the concept of ‘originating products’
            Articles
      
                  2.
               
               General requirements
            
                  3.
               
               Wholly obtained products
            
                  4.
               
               Sufficiently worked or processed products
            
                  5.
               
               Insufficient working or processing operations
            
                  6.
               
               Cumulation of origin
            
                  7.
               
               Unit of qualification
            
                  8.
               
               Accessories, spare parts and tools
            
                  9.
               
               Sets
            
                  10.
               
               Neutral elements
            
                  TITLE III:
               
               Territorial requirements
            Articles
      
                  11.
               
               Principle of territoriality
            
                  12.
               
               Direct transport
            
                  13.
               
               Exhibitions
            
                  TITLE IV:
               
               Proof of origin
            Articles
      
                  14.
               
               General requirements
            
                  15.
               
               Procedure for the issue of a movement certificate EUR 1
            
                  16.
               
               Movement certificates EUR 1 issued retrospectively
            
                  17.
               
               Issue of a duplicate movement certificate EUR 1
            
                  18.
               
               Issue of movement certificates EUR 1 on the basis of a proof of origin issued or made out previously
            
                  19.
               
               Conditions for making out an invoice declaration
            
                  20.
               
               Approved exporter
            
                  21.
               
               Validity of proof of origin
            
                  22.
               
               Transit procedure
            
                  23.
               
               Submission of proof of origin
            
                  24.
               
               Importation by instalments
            
                  25.
               
               Exemptions from proof of origin
            
                  26.
               
               Information procedure for cumulation purposes
            
                  27.
               
               Supporting documents
            
                  28.
               
               Preservation of proof of origin and supporting documents
            
                  29.
               
               Discrepancies and formal errors
            
                  30.
               
               Amounts expressed in EUR
            
                  TITLE V:
               
               Arrangements for administrative cooperation
            Articles
      
                  31.
               
               Mutual assistance
            
                  32.
               
               Verification of proofs of origin
            
                  33.
               
               Verification of suppliers' declaration
            
                  34.
               
               Penalties
            
                  35.
               
               Free zones
            
                  36.
               
               Derogations
            
                  TITLE VI:
               
               Ceuta and Melilla
            Articles
      
                  37.
               
               Special conditions
            
                  TITLE VII:
               
               Transitional and final provisions
            Articles
      
                  38.
               
               Transitional provision for goods in transit or storage
            
                  39.
               
               Appendices
            INDEX
      APPENDICES
      
                  APPENDIX 1:
               
               Introductory notes to the list in this Annex
            
                  APPENDIX 2:
               
               List of working or processing required to be carried out on non originating materials in order that the product manufactured can obtain originating status
            
                  APPENDIX 2A:
               
               Derogations from the list of working or processing required to be carried out on non originating materials in order that the product manufactured can obtain originating status, accordingly to Article 4 of this Annex
            
                  APPENDIX 3:
               
               Form for movement certificate
            
                  APPENDIX 4:
               
               Invoice declaration
            
                  APPENDIX 5A:
               
               Supplier declaration for products having preferential origin status
            
                  APPENDIX 5B:
               
               Supplier declaration for products not having preferential original status
            
                  APPENDIX 6:
               
               Information certificate
            
                  APPENDIX 7:
               
               Products to which Article 6(5) of this Annex shall not be applicable
            
                  APPENDIX 8:
               
               Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable
            
                  APPENDIX 9:
               
               Neighbouring developing countries
            
                  APPENDIX 10:
               
               Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
            
                  APPENDIX 11:
               
               Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 January 2010 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
            
                  APPENDIX 12:
               
               Overseas countries and territories
            TITLE I
      GENERAL PROVISIONS
      Article 1
      Definitions
      For the purposes of this Annex:
      
                  (a)
               
               
                  ‘manufacture’ shall mean any kind of working or processing including assembly or specific operations;
               
            
                  (b)
               
               
                  ‘material’ shall mean any ingredient, raw material, component or part, etc., used in the manufacture of the product;
               
            
                  (c)
               
               
                  ‘product’ shall mean the product being manufactured, even if it is intended for later use in another manufacturing operation;
               
            
                  (d)
               
               
                  ‘goods’ shall mean both materials and products;
               
            
                  (e)
               
               
                  ‘customs value’ shall mean the value as determined in accordance with the 1994 Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade (WTO Agreement on customs valuation);
               
            
                  (f)
               
               
                  ‘ex-works price’ shall mean the price paid for the product ex works to the manufacturer in whose undertaking the last working or processing is carried out, provided the price includes the value of all the materials used, minus any internal taxes which are, or may be, repaid when the product obtained is exported;
               
            
                  (g)
               
               
                  ‘value of materials’ shall mean the customs value at the time of importation of the non-originating materials used, or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the territory concerned;
               
            
                  (h)
               
               
                  ‘value of originating materials’ shall mean the value of such materials as defined in point (g) applied mutatis mutandis;
               
            
                  (i)
               
               
                  ‘added value’ shall mean the ex-works price minus the customs value of materials imported into either the Community or the ACP States;
               
            
                  (j)
               
               
                  ‘chapters’ and ‘headings’ shall mean the chapters and the headings (four-digit codes) used in the nomenclature which makes up the Harmonised Commodity Description and Coding System, referred to in this Annex as ‘the Harmonised System’ or ‘HS’;
               
            
                  (k)
               
               
                  ‘classified’ shall refer to the classification of a product or material under a particular heading;
               
            
                  (l)
               
               
                  ‘consignment’ shall mean products which are either sent simultaneously from one exporter to one consignee or covered by a single transport document covering their shipment from the exporter to the consignee or, in the absence of such a document, by a single invoice;
               
            
                  (m)
               
               
                  ‘territories’ shall include territorial waters;
               
            
                  (n)
               
               
                  ‘OCT’ shall mean the countries and territories mentioned in Appendix 12.
               
            TITLE II
      DEFINITION OF THE CONCEPT OF ‘ORIGINATING PRODUCTS’
      Article 2
      General requirements
      1.   For the purpose of the application of the provisions of this Regulation, the following products shall be considered as originating in the ACP States of Annex I, hereafter, for the purpose of this Annex, referred to as ‘ACP States’:
      
                  (a)
               
               
                  products wholly obtained in the ACP States within the meaning of Article 3 of this Annex;
               
            
                  (b)
               
               
                  products obtained in the ACP States incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the ACP States within the meaning of Article 4 of this Annex.
               
            2.   For the purpose of the implementation of paragraph 1, the territories of the ACP States shall be considered as being one territory.
      Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more ACP States shall be considered as products originating in the ACP State where the last working or processing took place, provided the working or processing carried out there goes beyond that referred to in Article 5 of this Annex.
      3.   For products listed in Appendix 10 and in Appendix 11, paragraph 2 shall apply only after 1 October 2015 and only after 1 January 2010, respectively.
      Article 3
      Wholly obtained products
      1.   The following shall be considered as wholly obtained in the ACP States or in the Community:
      
                  (a)
               
               
                  mineral products extracted from their soil or from their seabed;
               
            
                  (b)
               
               
                  vegetable products harvested there;
               
            
                  (c)
               
               
                  live animals born and raised there;
               
            
                  (d)
               
               
                  products from live animals raised there;
               
            
                  (e)
               
               
                  
                              (i)
                           
                           
                              products obtained by hunting or fishing conducted there;
                           
                        
                              (ii)
                           
                           
                              products of aquaculture, including mariculture, where the fish are born and raised there;
                           
                        
            
                  (f)
               
               
                  products of sea fishing and other products taken from the sea outside the territorial waters by their vessels;
               
            
                  (g)
               
               
                  products made aboard their factory ships exclusively from products covered by point (f);
               
            
                  (h)
               
               
                  used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or for use as waste;
               
            
                  (i)
               
               
                  waste and scrap resulting from manufacturing operations conducted there;
               
            
                  (j)
               
               
                  products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
               
            
                  (k)
               
               
                  goods produced there exclusively from the products specified in points (a) to (j).
               
            2.   The terms ‘their vessels’ and ‘their factory ships’ in points (f) and (g) of paragraph 1 shall apply only to vessels and factory ships:
      
                  (a)
               
               
                  which are registered in a Member State or in an ACP State;
               
            
                  (b)
               
               
                  which sail under the flag of a Member State or of an ACP State;
               
            
                  (c)
               
               
                  which meet one of the following conditions:
                  
                              (i)
                           
                           
                              they are at least 50 % owned by nationals of the ACP State or of a Member State
                              or
                           
                        
                              (ii)
                           
                           
                              they are owned by companies;
                           
                        
                              —
                           
                           
                              which have their head offices and their main places of business in the ACP State or in a Member State; and
                           
                        
                              —
                           
                           
                              which are at least 50 % owned by the ACP State, public entities of that State or nationals of that country or of a Member State.
                           
                        
            3.   Notwithstanding paragraph 2, the Community shall, upon request by an ACP State, recognise vessels chartered or leased by the ACP State to undertake fisheries activities in its exclusive economic zone as ‘their vessels’ under the following conditions:
      
                  (a)
               
               
                  that the ACP State offered the Community the opportunity to negotiate a fisheries agreement and the Community did not accept that offer;
               
            
                  (b)
               
               
                  that the charter or lease contract has been accepted by the Commission as providing adequate opportunities for the development of the capacity of the ACP State to fish on its own account and in particular as conferring on the ACP State the responsibility for the nautical and commercial management of the vessel placed at its disposal for a significant period of time.
               
            Article 4
      Sufficiently worked or processed products
      1.   For the purposes of this Annex, products which are not wholly obtained shall be considered to be sufficiently worked or processed in the ACP States or in the Community, when the conditions set out in the list in Appendix 2 or, alternatively, in Appendix 2A are fulfilled. The conditions referred to above indicate, for all products covered by this Regulation, the working or processing which must be carried out on non-originating materials used in manufacturing and apply only in relation to such materials. Accordingly, it follows that if a product, which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
      2.   Notwithstanding paragraph 1, non-originating materials which, according to the conditions set out in the list, should not be used in the manufacture of a given product may nevertheless be used, provided that:
      
                  (a)
               
               
                  their total value does not exceed 15 per cent of the ex-works price of the product;
               
            
                  (b)
               
               
                  none of the percentages given in the list for the maximum value of non-originating materials are exceeded through the application of this paragraph.
               
            This paragraph shall not apply to products falling within chapters 50 to 63 of the Harmonised System.
      
                  3.
               
               
                  
                              (a)
                           
                           
                              Notwithstanding paragraph 1 and after prior notification of the Commission by a Pacific ACP State, processed fishery products of headings 1604 and 1605 processed or manufactured in on-land premises in that State from non-originating materials of headings 0302 or 0303 that have been landed in a port of that State shall be considered as sufficiently worked or processed for the purposes of Article 2. The notification to the Commission shall indicate the development benefits to the fisheries sector in that State, and shall include the necessary information concerning the species concerned, the products to be manufactured and an indication of the respective quantities to be involved.
                           
                        
                              (b)
                           
                           
                              A report to the Community on the implementation of point (a) shall be drawn up by the Pacific ACP State no later than three years after the notification.
                           
                        
                              (c)
                           
                           
                              Point (a) shall apply without prejudice to sanitary and phytosanitary measures in force in the EU, effective conservation and sustainable management of fishing resources and support to combat illegal, unreported and unregulated fishing activities in the region.
                           
                        
            4.   Paragraphs 1 to 3 shall apply except as provided in Article 5.
      Article 5
      Insufficient working or processing operations
      1.   Without prejudice to paragraph 2, the following operations shall be considered as insufficient working or processing to confer the status of originating products, whether or not the requirements of Article 4 are satisfied:
      
                  (a)
               
               
                  operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts, and like operations;
               
            
                  (b)
               
               
                  simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
               
            
                  (c)
               
               
                  
                              (i)
                           
                           
                              changes of packaging and breaking up and assembly of packages;
                           
                        
                              (ii)
                           
                           
                              simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards, etc., and all other simple packaging operations;
                           
                        
            
                  (d)
               
               
                  affixing marks, labels and other like distinguishing signs on products or their packaging;
               
            
                  (e)
               
               
                  simple mixing of products, whether or not of different kinds; mixing of sugar with any other material;
               
            
                  (f)
               
               
                  simple assembly of parts to constitute a complete product;
               
            
                  (g)
               
               
                  a combination of two or more of the operations specified in points (a) to (f);
               
            
                  (h)
               
               
                  slaughter of animals;
               
            
                  (i)
               
               
                  husking, partial or total bleaching, polishing and glazing of cereals and rice;
               
            
                  (j)
               
               
                  operations to colour sugar or form sugar lumps; partial or total milling of sugar;
               
            
                  (k)
               
               
                  peeling, stoning and shelling of fruits, nuts and vegetables.
               
            2.   All the operations carried out in either the ACP States or the Community on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
      Article 6
      Cumulation of origin
      1.   Materials originating in the Community or in the OCT shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided they have undergone working or processing beyond that referred to in Article 5.
      2.   Working and processing carried out in the Community or in the OCT shall be considered as having been carried out in the ACP States when the materials undergo subsequent working or processing in the ACP States beyond that referred to in Article 5.
      3.   For the purpose of determining whether the products originate in the OCT, the provisions of this Annex shall apply mutatis mutandis.
      4.   For products listed in Appendix 10 and in Appendix 11, the provisions of this Article shall apply only after 1 October 2015 and only after 1 January 2010 respectively.
      5.   Subject to the provisions of paragraphs 6, 7, 8 and 11, materials originating in South Africa shall be considered as originating in the ACP States when incorporated into a product obtained there provided they have undergone working or processing beyond that referred to in Article 5. It shall not be necessary for such materials to have undergone sufficient working or processing.
      6.   Products which have acquired originating status by virtue of paragraph 5 shall continue to be considered as products originating in the ACP States only when the value added there exceeds the value of the materials used that originate in South Africa. If that is not so, the products concerned shall be considered as originating in South Africa. In the allocation of origin, no account shall be taken of materials originating in South Africa which have undergone sufficient working or processing in the ACP States.
      7.   The cumulation provided for in paragraph 5 shall not apply to the products listed in Appendices 7, 10 and 11.
      8.   The cumulation provided for in paragraph 5 shall apply to the products listed in Appendix 8 only when the tariffs on those products in the framework of the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa have been eliminated. The Commission shall publish the date on which the conditions of this paragraph have been fulfilled in the Official Journal of the European Union (C series).
      9.   Without prejudice to paragraphs 7 and 8, working and processing carried out in South Africa shall be considered as having been carried out in another Member State of the South African Customs Union (SACU), being an ACP State, when the materials undergo subsequent working or processing in that other Member State of the SACU.
      10.   Without prejudice to paragraphs 7 and 8 and at the request of the ACP States, working and processing carried out in South Africa shall be considered as having been carried out in the ACP States when the materials undergo subsequent working or processing in an ACP State within the context of a regional economic integration agreement.
      11.   The requests of the ACP States shall be decided on in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92.
      12.   The cumulation provided for in paragraph 5 may be applied only where the South African materials used have acquired the status of originating products through the application of rules of origin identical to those set out in this Annex. The cumulation provided for in paragraph 9 and 10 may be applied only through the application of rules of origin identical to those set out in this Annex.
      13.   At the request of the ACP States, materials originating in a neighbouring developing country, other than an ACP State, belonging to a coherent geographical entity, shall be considered as materials originating in the ACP States when incorporated into a product obtained there. It shall not be necessary for such materials to have undergone sufficient working or processing, provided that:
      
                  —
               
               
                  the working or processing carried out in the ACP State exceeds the operations listed in Article 5;
               
            
                  —
               
               
                  the ACP States, the Community and the other countries concerned have concluded an agreement on adequate administrative procedures which will ensure correct implementation of this paragraph.
               
            This paragraph shall not apply to tuna products classified under Harmonised System Chapters 3 or 16 and to rice products of HS Code 1006.
      For the purpose of determining whether products originate in a neighbouring developing country, the provisions of this Annex shall apply.
      The requests of the ACP States shall be decided on in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92. Such decisions shall also identify the products for which cumulation provided for under this paragraph may not be permitted.
      Article 7
      Unit of qualification
      1.   The unit of qualification for the application of this Annex shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
      Accordingly:
      
                  (a)
               
               
                  when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole shall constitute the unit of qualification;
               
            
                  (b)
               
               
                  when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product shall be taken individually when this Annex is applied.
               
            2.   Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
      Article 8
      Accessories, spare parts and tools
      Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
      Article 9
      Sets
      Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all the component products are originating. Nevertheless, when a set is composed of originating and non-originating products, the set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 per cent of the ex-works price of the set.
      Article 10
      Neutral elements
      In order to determine whether a product originates, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
      
                  (a)
               
               
                  energy and fuel;
               
            
                  (b)
               
               
                  plant and equipment;
               
            
                  (c)
               
               
                  machines and tools;
               
            
                  (d)
               
               
                  goods which do not enter and which are not intended to enter into the final composition of the product.
               
            TITLE III
      TERRITORIAL REQUIREMENTS
      Article 11
      Principle of territoriality
      1.   The conditions set out in Title II of this Annex relating to the acquisition of originating status must be fulfilled without interruption in the ACP States, save as provided in Article 6.
      2.   If originating goods exported from the ACP States, the Community or the OCT to another country are returned, except insofar as provided in Article 6, they shall be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:
      
                  (a)
               
               
                  the goods returned are the same goods as those exported; and
               
            
                  (b)
               
               
                  they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
               
            Article 12
      Direct transport
      1.   The preferential treatment provided for in this Regulation shall apply only to products that satisfy the requirements of this Annex and are transported directly between the territory of the ACP States, of the Community, of the OCT or of South Africa for the purposes of Article 6 without entering any other territory. However, products constituting one single consignment may be transported through other territories with, should the occasion arise, transhipment or temporary warehousing in such territories, provided that they remain under the surveillance of the customs authorities in the country of transit or warehousing and do not undergo operations other than unloading, reloading or any operation designed to preserve them in good condition.
      Originating products may be transported by pipeline across territory other than that of an ACP State or of the Community.
      2.   Evidence that the conditions set out in paragraph 1 have been fulfilled shall be supplied to the customs authorities of the importing country by the production of:
      
                  (a)
               
               
                  a single transport document covering the passage from the exporting country through the country of transit; or
               
            
                  (b)
               
               
                  a certificate issued by the customs authorities of the country of transit:
                  
                              (i)
                           
                           
                              giving an exact description of the products;
                           
                        
                              (ii)
                           
                           
                              stating the dates of unloading and reloading of the products and, where applicable, the names of the ships or the other means of transport used; and
                           
                        
                              (iii)
                           
                           
                              certifying the conditions under which the products remained in the transit country;
                           
                        or
               
            
                  (c)
               
               
                  failing those, any substantiating documents.
               
            Article 13
      Exhibitions
      1.   Originating products sent from an ACP State for exhibition in a country other than those referred to in Article 6 and sold after the exhibition for importation into the Community shall benefit on importation from the provisions of this Regulation provided it is shown to the satisfaction of the customs authorities that:
      
                  (a)
               
               
                  an exporter has consigned those products from an ACP State to the country in which the exhibition is held and has exhibited them there;
               
            
                  (b)
               
               
                  the products have been sold or otherwise disposed of by that exporter to a person in the Community;
               
            
                  (c)
               
               
                  the products have been consigned during the exhibition or immediately thereafter in the state in which they were sent for exhibition; and
               
            
                  (d)
               
               
                  the products have not, since they were consigned for exhibition, been used for any purpose other than demonstration at the exhibition.
               
            2.   A proof of origin shall be issued or made out in accordance with the provisions of Title IV and submitted to the customs authorities of the importing country in the normal manner. The name and address of the exhibition shall be indicated thereon. Where necessary, additional documentary evidence of the conditions under which they have been exhibited may be required.
      3.   Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition, fair or similar public show or display which is not organised for private purposes in shops or business premises with a view to the sale of foreign products and during which the products remain under customs control.
      TITLE IV
      PROOF OF ORIGIN
      Article 14
      General requirements
      1.   Products originating in the ACP States shall, on importation into the Community, benefit from the provisions of this Regulation upon submission of either:
      
                  (a)
               
               
                  a movement certificate EUR.1, a specimen of which is given in Appendix 3; or
               
            
                  (b)
               
               
                  in the cases specified in Article 19(1), a declaration, the text of which appears in Appendix 4, given by the exporter on an invoice, a delivery note or any other commercial document which describes the products concerned in sufficient detail to enable them to be identified (hereinafter referred to as the ‘invoice declaration’).
               
            2.   Notwithstanding paragraph 1, originating products within the meaning of this Annex shall, in the cases specified in Article 25, benefit from the provisions of this Regulation without its being necessary to submit any of the documents referred to above.
      Article 15
      Procedure for the issue of a movement certificate EUR.1
      1.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting country on application having been made in writing by the exporter or, under the exporter's responsibility, by his authorised representative.
      2.   For that purpose, the exporter or his authorised representative shall fill out both the movement certificate EUR.1 and the application form, specimens of which are given in Appendix 3. Those forms shall be completed in accordance with the provisions of this Annex. If they are handwritten, they shall be completed in ink in printed characters. The description of the products shall be given in the box reserved for that purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line shall be drawn below the last line of the description, the empty space being crossed through.
      3.   The exporter applying for the issue of a movement certificate EUR.1 shall at any time, at the request of the customs authorities of the exporting ACP State where the movement certificate EUR.1 is issued, produce all appropriate documents proving the originating status of the products concerned as well as fulfilment of the other requirements of this Annex.
      4.   A movement certificate EUR.1 shall be issued by the customs authorities of the exporting ACP State if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.
      5.   The issuing customs authorities shall take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Annex. For that purpose they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate. The issuing customs authorities shall also ensure that the forms referred to in paragraph 2 are duly completed. In particular, they shall check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.
      6.   The date of issue of the movement certificate EUR.1 shall be indicated in Box 11 of the certificate.
      7.   A movement certificate EUR.1 shall be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.
      Article 16
      Movement certificates EUR.1 issued retrospectively
      1.   Notwithstanding Article 15(7), a movement certificate EUR.1 may exceptionally be issued after exportation of the products to which it relates if:
      
                  (a)
               
               
                  it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances; or
               
            
                  (b)
               
               
                  it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons.
               
            2.   For purposes the implementation of paragraph 1, the exporter shall indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.
      3.   The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter's application agrees with that in the corresponding file.
      4.   Movement certificates EUR.1 issued retrospectively shall be endorsed with the following phrase:
      
         ‘ISSUED RETROSPECTIVELY’
      
      5.   The endorsement referred to in paragraph 4 shall be inserted in the ‘Remarks’ box of the movement certificate EUR.1.
      Article 17
      Issue of a duplicate movement certificate EUR.1
      1.   In the event of the theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.
      2.   The duplicate issued in this way shall be endorsed with the following word:
      
         ‘DUPLICATE’
      
      3.   The endorsement referred to in paragraph 2 shall be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.
      4.   The duplicate, which shall bear the date of issue of the original movement certificate EUR.1, shall take effect as from that date.
      Article 18
      Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously
      When originating products are placed under the control of a customs office in an ACP State or in the Community, it shall be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of those products elsewhere within the ACP States or within the Community. The replacement movement certificate(s) EUR.1 shall be issued by the customs office under the control of which the products are placed.
      Article 19
      Conditions for making out an invoice declaration
      1.   An invoice declaration as referred to in Article 14(1)(b) may be made out:
      
                  (a)
               
               
                  by an approved exporter within the meaning of Article 20, or
               
            
                  (b)
               
               
                  by any exporter for any consignment consisting of one or more packages containing originating products total value of which does not exceed EUR 6 000.
               
            2.   An invoice declaration may be made out if the products concerned can be considered as products originating in the ACP States or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex.
      3.   The exporter making out an invoice declaration shall at any time, at the request of the customs authorities of the exporting country, produce all appropriate documents proving the originating status of the products concerned as well as fulfilment of the other requirements of this Annex.
      4.   An invoice declaration shall be made out by the exporter by typing, stamping or printing on the invoice the delivery note or another commercial document, the declaration the text of which appears in Appendix 4 using one of the linguistic versions set out in that Appendix and in accordance with the provisions of the domestic law of the exporting country. If the declaration is handwritten, it shall be written in ink in printed characters.
      5.   Invoice declarations shall bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of Article 20 shall not be required to sign such declarations provided that he gives the customs authorities of the exporting country a written undertaking that he accepts full responsibility for any invoice declaration which identifies him as if it had been signed in manuscript by him.
      6.   An invoice declaration may be made out by the exporter when the products to which it relates are exported, or after exportation on condition that it is presented in the importing country no longer than two years after the importation of the products to which it relates.
      Article 20
      Approved exporter
      1.   The customs authorities of the exporting country may authorise any exporter who makes frequent shipments of products under the provisions of this Regulation to make out invoice declarations irrespective of the value of the products concerned. An exporter seeking such authorisation shall offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as fulfilment of the other requirements of this Annex.
      2.   The customs authorities may grant the status of approved exporter subject to any conditions which they consider appropriate.
      3.   The customs authorities shall grant to the approved exporter a customs authorisation number which shall appear on the invoice declaration.
      4.   The customs authorities shall monitor the use of the authorisation by the approved exporter.
      5.   The customs authorities may withdraw the authorisation at any time. They shall do so where the approved exporter no longer offers the guarantees referred to in paragraph 1, does not fulfil the conditions referred to in paragraph 2 or otherwise makes incorrect use of the authorisation.
      Article 21
      Validity of proof of origin
      1.   A proof of origin shall be valid for ten months from the date of issue in the exporting country, and must be submitted within that period to the customs authorities of the importing country.
      2.   Proofs of origin which are submitted to the customs authorities of the importing country after the final date for presentation specified in paragraph 1 may be accepted for the purpose of applying preferential treatment where the failure to submit these documents by the final date set is due to exceptional circumstances.
      3.   In other cases of late presentation, the customs authorities of the importing country may accept the proofs of origin where the products have been submitted before the final date.
      Article 22
      Transit procedure
      When the products enter an ACP State other than the country of origin, a further period of validity of 4 months shall begin on the date on which the customs authorities in the country of transit enter the following in box 7 of the certificate EUR.1:
      
                  —
               
               
                  the word ‘transit’,
               
            
                  —
               
               
                  the name of the country of transit,
               
            
                  —
               
               
                  the official stamp, a specimen of which had been made available to the Commission, in conformity with Article 31, and
               
            
                  —
               
               
                  the date of the endorsements.
               
            Article 23
      Submission of proof of origin
      Proofs of origin shall be submitted to the customs authorities of the importing country in accordance with the procedures applicable in that country. Those authorities may require a translation of a proof of origin and may also require the import declaration to be accompanied by a statement from the importer to the effect that the products meet the conditions required for the application of the provisions of this Regulation.
      Article 24
      Importation by instalments
      Where, at the request of the importer and on the conditions laid down by the customs authorities of the importing country, dismantled or non-assembled products within the meaning of General Rule 2(a) of the Harmonised System falling within Sections XVI and XVII or heading Nos 7308 and 9406 of the Harmonised System are imported by instalments, a single proof of origin for such products shall be submitted to the customs authorities upon importation of the first instalment.
      Article 25
      Exemptions from proof of origin
      1.   Products sent as small packages from private persons to private persons or forming part of travellers' personal luggage shall be admitted as originating products without requiring the submission of a proof of origin, provided that such products are not imported by way of trade and have been declared as meeting the requirements of this Annex and where there is no doubt as to the veracity of such a declaration. In the case of products sent by post, that declaration can be made on the customs declaration CN22/CN23 or on a sheet of paper annexed to that document.
      2.   Imports which are occasional and consist solely of products for the personal use of the recipients or travellers or their families shall not be considered as imports by way of trade if it is evident from the nature and quantity of the products that no commercial purpose is in view.
      3.   Furthermore, the total value of those products may not exceed EUR 500 in the case of small packages or EUR 1 200 in the case of products forming part of travellers' personal luggage.
      Article 26
      Information procedure for cumulation purposes
      1.   When Articles 2(2) and 6(1) are applied, evidence of the originating status within the meaning of this Annex of the materials coming from the other ACP States, the Community or the OCT shall be given by a movement certificate EUR.1 or by the supplier's declaration, a specimen of which is given in Appendix 5A, given by the exporter in the State or OCT from which the materials came.
      2.   When Articles 2(2), 6(2) and 6(9) are applied, evidence of the working or processing carried out in other ACP States, the Community, the OCT or South Africa shall be given by the supplier's declaration, a specimen of which appears in Appendix 5B, given by the exporter in the State or OCT from which the materials came.
      3.   A separate supplier's declaration shall be given by the supplier for each consignment of material on the commercial invoice relating to that shipment or in an annex to that invoice, or on a delivery note or other commercial document relating to that shipment which describes the materials concerned in sufficient detail for them to be identified.
      4.   The supplier's declaration may be made out on a pre-printed form.
      5.   The suppliers' declarations shall be signed in manuscript. However, where the invoice and the supplier's declaration are established using electronic data-processing methods, the supplier's declaration need not be signed in manuscript provided the responsible official in the supplying company is identified to the satisfaction of the customs authorities in the State where the suppliers' declarations are drawn up. Those customs authorities may lay down conditions for the implementation of this paragraph.
      6.   The supplier's declarations shall be submitted to the competent customs office in the exporting ACP State that has been requested to issue the movement certificate EUR.1.
      7.   Suppliers' declarations made and information certificates issued before the date of entry into force of this Regulation in accordance with Article 26 of Protocol 1 to Annex V of the ACP-EU Partnership Agreement shall remain valid.
      Article 27
      Supporting documents
      The documents referred to in Articles 15(3) and 19(3) used for the purpose of proving that products covered by a movement certificate EUR.1 or an invoice declaration can be considered as products originating in an ACP State or in one of the other countries referred to in Article 6 and fulfil the other requirements of this Annex may consist inter alia of the following:
      
                  (a)
               
               
                  direct evidence of the processes carried out by the exporter or supplier to obtain the goods concerned, contained, for example, in his accounts or internal bookkeeping;
               
            
                  (b)
               
               
                  documents proving the originating status of materials used, issued or made out in an ACP State or in one of the other countries referred to in Article 6 where those documents are used in accordance with domestic law;
               
            
                  (c)
               
               
                  documents proving the working or processing of materials in the ACP States, in the Community or in the OCT, issued or made out in an ACP State, in the Community or in an OCT, where those documents are used in accordance with domestic law;
               
            
                  (d)
               
               
                  movement certificates EUR.1 or invoice declarations proving the originating status of materials used, issued or made out in the ACP States or in one of the other countries referred to in Article 6 and in accordance with this Annex.
               
            Article 28
      Preservation of proof of origin and supporting documents
      1.   The exporter applying for the issue of a movement certificate EUR.1 shall keep the documents referred to in Article 15(3) for at least three years.
      2.   The exporter making out an invoice declaration shall keep a copy of this invoice declaration as well as the documents referred to in Article 19(3) for at least three years.
      3.   The customs authorities of the exporting country issuing a movement certificate EUR.1 shall keep the application form referred to in Article 15(2) for at least three years.
      4.   The customs authorities of the importing country shall keep the movement certificates EUR.1 and the invoice declarations submitted to them for at least three years.
      Article 29
      Discrepancies and formal errors
      1.   The discovery of slight discrepancies between the statements made in the proof of origin and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the products shall not ipso facto render the proof of origin null and void if it is duly established that that document does correspond to the products submitted.
      2.   Obvious formal errors such as typing errors on a proof of origin should not cause that document to be rejected if those errors are not such as to create doubts concerning the correctness of the statements made in that document.
      Article 30
      Amounts expressed in euro
      1.   For purposes of the application of Article 19(1)(b) and Article 25(3) in cases where products are invoiced in a currency other than euro, amounts in the national currencies of an ACP State, of the Member States and of the other countries or territories referred to in Article 6 equivalent to the amounts expressed in euro shall be fixed annually by each of the countries concerned.
      2.   A consignment shall benefit from the provisions of Article 19(1)(b) or Article 25(3) by reference to the currency in which the invoice is drawn up, according to the amount fixed by the country concerned.
      3.   The amounts to be used in any given national currency shall be the equivalent in that currency of the amounts expressed in euro as on the first working day of October. The amounts shall be communicated to the Commission by 15 October and shall apply from 1 January the following year. The Commission shall notify all countries concerned of the relevant amounts.
      4.   A country may round up or down the amount resulting from the conversion of an amount expressed in euro into its national currency. The rounded-off amount may not differ from the amount resulting from the conversion by more than 5 per cent. A country may retain unchanged its national currency equivalent of an amount expressed in euro if, at the time of the annual adjustment provided for in paragraph 3, the conversion of that amount, before any rounding-off, results in an increase of less than 15 per cent in the national currency equivalent. The national currency equivalent may be retained unchanged if the conversion would result in a decrease in that equivalent value.
      5.   The amounts expressed in euro shall be reviewed by the Commission. When carrying out that review, the Commission shall consider the desirability of preserving the effects of the limits concerned in real terms. For that purpose, it may decide to modify the amounts expressed in euro.
      TITLE V
      ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
      Article 31
      Mutual assistance
      1.   The ACP States shall send the Commission specimens of the stamps used together with the addresses of the customs authorities competent to issue movement certificates EUR.1 and carry out the subsequent verification of movement certificates EUR.1 and invoice declarations.
      Movement certificates EUR.1 and invoice declarations shall be accepted for the purpose of applying preferential treatment from the date the information is received by the Commission.
      The Commission shall send that information to the customs authorities of the Member States.
      2.   In order to ensure the proper application of this Annex, the Community, the OCT and the ACP States shall assist each other, through the competent customs administrations, in checking the authenticity of movement certificates EUR.1, invoice declarations or supplier's declarations and the correctness of the information given in those documents.
      The authorities consulted shall provide the relevant information concerning the conditions under which a product has been made, indicating in particular the conditions in which the rules of origin have been complied with in the various ACP States, Member States and OCT concerned.
      Article 32
      Verification of proofs of origin
      1.   Subsequent verifications of proofs of origin shall be carried out at random or whenever the customs authorities of the importing country have reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Annex.
      2.   For the purposes of implementing paragraph 1, the customs authorities of the importing country shall return the movement certificate EUR.1 and the invoice, if it has been submitted, the invoice declaration, or copies of those documents to the customs authorities of the exporting country giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof or origin is incorrect shall be forwarded in support of the request for verification.
      3.   Verification shall be carried out by the customs authorities of the exporting country. For that purpose, they shall have the right to call for any evidence and to carry out any inspection of the exporter's accounts or any other check considered appropriate.
      4.   If the customs authorities of the importing country decide to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products shall be offered to the importer subject to any precautionary measures judged necessary.
      5.   The customs authorities requesting verification shall be informed of the results of that verification as soon as possible. Those results shall indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in the ACP States or in one of the countries referred to in Article 6 and fulfil the other requirements of this Annex.
      6.   If in cases of reasonable doubt there is no reply within ten months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities shall, except in exceptional circumstances, refuse entitlement to the preferences.
      7.   Where the verification procedure or any other information available appears to indicate that the provisions of this Annex are being contravened, appropriate enquires shall be carried out with due urgency to identify and prevent such contraventions.
      Article 33
      Verification of suppliers' declarations
      1.   Verification of suppliers' declaration may be carried out at random or whenever the customs authorities of the importing State have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information concerning the true origin of the materials in question.
      2.   The customs authorities to which a supplier's declaration is submitted may request the customs authorities of the State where the declaration was made to issue an information certificate, a specimen of which is given in Appendix 6. Alternatively, the customs authorities to which a supplier's declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the State where the declaration was made.
      A copy of the information certificate shall be preserved by the office which has issued it for at least three years.
      3.   The requesting customs authorities shall be informed of the results of the verification as soon as possible. The results shall be such as to indicate positively whether the declaration concerning the status of the materials is correct.
      4.   For the purpose of verification, suppliers shall keep a copy of the document containing the declaration together with all necessary evidence showing the true status of the materials for not less than three years.
      5.   The customs authorities in the State where the supplier's declaration is drawn up shall have the right to call for any evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier's declaration.
      6.   Any movement certificate EUR.1 or invoice declaration issued or made out on the basis of an incorrect supplier's declaration shall be considered null and void.
      Article 34
      Penalties
      Penalties shall be imposed on any person who draws up, or causes to be drawn up, a document which contains incorrect information for the purpose of obtaining preferential treatment for products.
      Article 35
      Free zones
      1.   All necessary steps shall be taken to ensure that products traded under cover of a proof of origin or a supplier's declaration and which in the course of transport use a free zone situated in their territory are not replaced by other goods and do not undergo handling other than normal operations designed to prevent their deterioration.
      2.   By way of exemption from the provisions of paragraph 1, when originating products are imported into a free zone under cover of a proof of origin and undergo treatment or processing, the authorities concerned shall issue a new EUR.1 certificate at the exporter's request provided that the treatment or processing undergone complies with the provisions of this Annex.
      Article 36
      Derogations
      1.   On its own initiative or in response to a request from a beneficiary country the Commission may grant a beneficiary country a temporary derogation from the provisions of this Annex where:
      
                  (a)
               
               
                  internal or external factors temporarily deprive it of the ability to comply with the rules for the acquisition of origin laid down in this Annex where it could do so previously, or
               
            
                  (b)
               
               
                  it requires time to prepare itself to comply with the rules for the acquisition of origin laid down in this Annex.
               
            2.   Such a temporary derogation shall be limited to the duration of the effect of the internal or external factors giving rise to it or the length of time needed for the beneficiary country to achieve compliance with the rules.
      3.   A request for derogation shall be made in writing to the Commission. It shall state the reasons as indicated in paragraph 1 why a derogation is required and shall include appropriate supporting documents.
      4.   Measures under this article shall be adopted in accordance with the procedure referred to in Article 247 and 247a of Regulation (EEC) 2913/92.
      The Community shall respond positively to all requests by ACP States which are duly justified in accordance with this Article and which cannot cause serious injury to an established Community industry.
      TITLE VI
      CEUTA AND MELILLA
      Article 37
      Special conditions
      1.   The term ‘Community’ used in this Annex shall not cover Ceuta and Melilla. The term ‘products originating in the Community’ shall not cover products originating in Ceuta and Melilla.
      2.   The provisions of this Annex shall apply mutatis mutandis in determining whether products may be deemed as originating in the ACP States when imported into Ceuta and Melilla.
      3.   Where products wholly obtained in Ceuta, Melilla or the Community undergo working and processing in the ACP States, they shall be considered as having been wholly obtained in the ACP States.
      4.   When materials undergo further working or processing in the ACP States working or processing carried out in Ceuta, Melilla or the Community shall be considered as having been carried out in the ACP States.
      5.   For the purpose of implementation of paragraphs 3 and 4 of this Article, the insufficient operations listed in Article 5 shall not be considered as working or processing.
      6.   Ceuta and Melilla shall be considered as a single territory.
      TITLE VII
      TRANSITIONAL AND FINAL PROVISIONS
      Article 38
      Transitional provision for goods in transit or storage
      1.   The provisions of this Regulation may be applied to goods exported from any of the regions or states listed in Annex I accompanied by movement certificates EUR.1 issued in accordance with Article 15 of Protocol 1 to Annex V of the ACP-EU Partnership Agreement within ten months of the date of entry into force of this Regulation.
      2.   The provisions of this Regulation may be applied to goods exported from any of the regions or states listed in Annex I which comply with the provisions of this Annex and which on the date of entry into force of this Regulation are either in transit or are in the Community in temporary storage in customs warehouses or in free zones, subject to the submission to the customs authorities of the importing country, within ten months of that date, of a movement certificate EUR.1 issued retrospectively by the customs authorities of the exporting country together with the documents showing that the goods have been transported directly in accordance with the provisions of Article 12 of this Annex.
      Article 39
      Appendices
      The Appendices to this Annex shall form an integral part thereof.
      
         Appendix 1
         Introductory notes to the list in this Annex
         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 4 of this Annex.
         Note 2:
         1.   First two columns in the list describe the product obtained. The first column gives the heading number or chapter number used in the Harmonised System and the second column gives the description of goods used in that system for that heading or chapter. For each entry in the first two columns a rule is specified in columns 3 or 4. Where, in some cases, the entry in the first column is preceded by an ‘ex’, this signifies that the rules in columns 3 or 4 apply only to the part of that heading as described in column 2.
         2.   Where several heading numbers are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rules in columns 3 or 4 apply to all products which, under the Harmonised System, are classified in headings of the chapter or in any of the headings grouped together in column 1.
         3.   Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rules in columns 3 or 4.
         4.   Where, for an entry in the first two columns, a rule is specified in both columns 3 and 4, the exporter may opt, as an alternative, to apply either the rule set out in column 3 or that set out in column 4. If no origin rule is given in column 4, the rule set out in column 3 has to be applied.
         Note 3:
         1.   The provisions of Article 4 of this Annex concerning products having acquired originating status which are used in the manufacture of other products apply regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Community or in the ACP States.
         Example:
         An engine of heading No 8407, for which the rule states that the value of the non-originating materials which may be incorporated may not exceed 40 per cent of the ex-works price, is made from ‘other alloy steel roughly shaped by forging’ of heading No ex 7224.
         If this forging has been forged in the Community from a non-originating ingot, it has already acquired originating status by virtue of the rule for heading No ex 7224 in the list. The forging can then count as originating in the value calculation for the engine regardless of whether it was produced in the same factory or in another factory in the Community. The value of the non-originating ingot is thus not taken into account when adding up the value of the non-originating materials used.
         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. This 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.   Without prejudice to Note 3.2 where a rule states that ‘materials of any heading’ may be used, materials of the same heading as the product may also be used, subject, however, to any specific limitations which may also be contained in the rule. However, the expression ‘manufacture from materials of any heading, including other materials of heading No …’ means that only materials classified in the same heading as the product of a different description than that of the product as given in column 2 of the list may be used.
         4.   When a rule in the list specifies that a product may be manufactured from more than one material, this means that any one or more materials may be used. It does not require that all be used.
         Example:
         The rule for fabrics of heading Nos 5208 to 5212 provides that natural fibres may be used and those 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.
         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 6.3 below in relation to textiles).
         Example:
         The rule for prepared foods of heading No 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.
         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 highest of the percentages given. Furthermore, the individual percentages must not be exceeded in relation to the particular materials they apply to.
         Note 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 that have been carded, combed or otherwise processed but not spun.
         2.   The term ‘natural fibres’ includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305.
         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.   The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of heading Nos 5501 to 5507.
         Note 5:
         1.   Where for a given product in the list a reference is made to this note, the conditions set out in column 3 shall not be applied to any basic textile materials, used in the manufacture of this product, which, taken together, represent 10 per cent or less of the total weight of all the basic textile materials used. (See also Notes 5.3 and 5.4 below).
         2.   However, the tolerance mentioned in Note 5.1 may only be applied to mixed products which have been made from two or more basic textile materials.
         The following are the basic textile materials:
         
                     —
                  
                  
                     silk,
                  
               
                     —
                  
                  
                     wool,
                  
               
                     —
                  
                  
                     coarse animal hair,
                  
               
                     —
                  
                  
                     fine animal hair,
                  
               
                     —
                  
                  
                     horsehair,
                  
               
                     —
                  
                  
                     cotton,
                  
               
                     —
                  
                  
                     paper-making materials and paper,
                  
               
                     —
                  
                  
                     flax,
                  
               
                     —
                  
                  
                     true hemp,
                  
               
                     —
                  
                  
                     jute and other textile baste 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 polyphenylene sulphide,
                  
               
                     —
                  
                  
                     synthetic man-made staple fibres of polyvinyl chloride,
                  
               
                     —
                  
                  
                     other synthetic man-made staple fibres,
                  
               
                     —
                  
                  
                     artificial man-made staple fibres of viscose,
                  
               
                     —
                  
                  
                     other artificial man-made staple fibres,
                  
               
                     —
                  
                  
                     yarn made of polyurethane segmented with flexible segments of polyether whether or not gimped,
                  
               
                     —
                  
                  
                     yarn made of polyurethane segmented with flexible segments of polyester whether or not gimped,
                  
               
                     —
                  
                  
                     products of heading No 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 No 5605.
                  
               Example:
         A yarn of heading No 5205 made from cotton fibres of heading No 5203 and synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore, non-originating synthetic staple fibres that do not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) may be used up to a weight of 10 per cent of the yarn.
         Example:
         A woollen fabric of heading No 5112 made from woollen yarn of heading No 5107 and synthetic yarn of staple fibres of heading No 5509 is a mixed fabric. Therefore synthetic yarn which does not satisfy the origin rules (which require manufacture from chemical materials or textile pulp) or woollen yarn that does not satisfy the origin rules (which require manufacture from natural fibres, not carded or combed or otherwise prepared for spinning) or a combination of the two may be used provided their total weight does not exceed 10 per cent of the weight of the fabric.
         Example:
         Tufted textile fabric of heading No 5802 made from cotton yarn of heading No 5205 and cotton fabric of heading No 5210 is only a mixed product if the cotton fabric is itself a mixed fabric being made from yarns classified in two separate headings or if the cotton yarns used are themselves mixtures.
         Example:
         If the tufted textile fabric concerned had been made from cotton yarn of heading No 5205 and synthetic fabric of heading No 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is accordingly a mixed product.
         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 per cent in respect of this yarn.
         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 an adhesive between two layers of plastic film’, this tolerance is 30 per cent in respect of this strip.
         Note 6:
         1.   In the case of those textile products, which are marked in the list by a footnote referring to this Introductory Note, textile trimmings and accessories which do not satisfy the rule set out in the list in column 3 for the made up products concerned may be used provided that their weight does not exceed 10 % of the total weight of all the textile materials incorporated.
         Textile trimmings and accessories are those classified in Chapters 50 to 63. Linings and interlinings are not being regarded as trimmings or accessories.
         2.   Any non-textile trimmings and accessories or other materials used which contain textiles do not have to satisfy the conditions set out in column 3 even though they fall outside the scope of Note 3.5.
         3.   In accordance with Note 3.5, any non-originating non-textile trimmings and accessories or other product, which do not contain any textiles, may anyway, be used freely where they cannot be made from the materials listed in column 3.
         For example (1), if a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this does not prevent the use of metal items, such as buttons, because they cannot be made from textile materials.
         4.   Where a percentage rule applies, the value of trimmings and accessories must be taken into account when calculating the value of the non-originating materials incorporated.
         Note 7:
         1.   For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, the ‘specific processes’ are the following:
         
                     (a)
                  
                  
                     Vacuum distillation;
                  
               
                     (b)
                  
                  
                     Redistillation by a very thorough fractionation process (2);
                  
               
                     (c)
                  
                  
                     Cracking;
                  
               
                     (d)
                  
                  
                     Reforming;
                  
               
                     (e)
                  
                  
                     Extraction by means of selective solvents;
                  
               
                     (f)
                  
                  
                     The process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
                  
               
                     (g)
                  
                  
                     Polymerisation;
                  
               
                     (h)
                  
                  
                     Alkylation;
                  
               
                     (i)
                  
                  
                     Isomerisation.
                  
               2.   For the purposes of heading Nos 2710, 2711 and 2712, the ‘specific processes’ are the following:
         
                     (a)
                  
                  
                     Vacuum distillation;
                  
               
                     (b)
                  
                  
                     Redistillation by a very thorough fractionation process (2);
                  
               
                     (c)
                  
                  
                     Cracking;
                  
               
                     (d)
                  
                  
                     Reforming;
                  
               
                     (e)
                  
                  
                     Extraction by means of selective solvents;
                  
               
                     (f)
                  
                  
                     The process comprising all the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally active earth, activated earth, activated charcoal or bauxite;
                  
               
                     (g)
                  
                  
                     Polymerisation;
                  
               
                     (h)
                  
                  
                     Alkylation;
                  
               
                     (i)
                  
                  
                     Isomerisation;
                  
               
                     (j)
                  
                  
                     In respect of heavy oils falling within heading No ex 2710 only, desulphurisation with hydrogen resulting in a reduction of at least 85 per cent of the sulphur content of the products processed (ASTM D 1266-59 T method);
                  
               
                     (k)
                  
                  
                     In respect of products falling within heading No 2710 only, deparaffining by a process other than filtering;
                  
               
                     (l)
                  
                  
                     In respect of heavy oils falling within heading No ex 2710 only, treatment with hydrogen at a pressure of more than 20 bar and a temperature of more than 250 °C with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment with hydrogen of lubricating oils of heading No ex 2710 (e.g. hydrofinishing or decolourisation) in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;
                  
               
                     (m)
                  
                  
                     In respect of fuel oils falling within heading No ex 2710 only, atmospheric distillation, on condition that less than 30 per cent of these products distils, by volume, including losses, at 300 °C by the ASTM D 86 method;
                  
               
                     (n)
                  
                  
                     In respect of heavy oils other than gas oils and fuel oils falling within heading No ex 2710 only, treatment by means of a high-frequency electrical brush-discharge.
                  
               3.   For the purposes of heading Nos ex 2707, 2713 to 2715, ex 2901, ex 2902 and ex 3403, simple operations such as cleaning, decanting, desalting, water separation, filtering, colouring, marking, obtaining a sulphur content as a result of mixing products with different sulphur contents, any combination of these operations or like operations do not confer origin.
         
            (1)  This example is given for the purpose of explanation only. It is not legally binding.
         
            (2)  See additional Explanatory Note 4(b) to Chapter 27 of the Combined Nomenclature.
      
      
         Appendix 2
         List of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status
         The products mentioned in the list may not all be covered by this Regulation. It is therefore necessary to consult the other parts of this Regulation.
         
                     HS heading No
                  
                  
                     Description of product
                  
                  
                     Working or processing carried out on non-originating materials that confers originating status
                  
               
                     (1)
                  
                  
                     (2)
                  
                  
                     (3) or (4)
                  
               
                     Chapter 01
                  
                  
                     Live animals
                  
                  
                     All the animals of Chapter 1 used must be wholly obtained
                  
                  
                      
                  
               
                     Chapter 02
                  
                  
                     Meat and edible meat offal
                  
                  
                     Manufacture in which all the materials of Chapters 1 and 2 used must be wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 03
                  
                  
                     Fish and crustaceans, molluscs and other aquatic invertebrates, except for:
                  
                  
                     Manufacture in which all the materials of Chapter 3 used must be wholly obtained
                  
                  
                      
                  
               
                     0304
                  
                  
                     Fish fillets and other fish meat (whether or not minced), fresh, chilled of frozen
                  
                  
                     Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                  
                  
                      
                  
               
                     0305
                  
                  
                     Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption
                  
                  
                     Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 0306
                  
                  
                     Crustaceans, whether in shell or not, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
                  
                  
                     Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 0307
                  
                  
                     Molluscs, whether in shell or not, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption
                  
                  
                     Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 04
                  
                  
                     Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 4 used must be wholly obtained
                  
                  
                      
                  
               
                     0403
                  
                  
                     Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials of Chapter 4 used must be wholly obtained;
                              
                           
                                 —
                              
                              
                                 any fruit juice (except those of pineapple, lime or grapefruit) of heading No 2009 used must already be originating;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 05
                  
                  
                     Products of animal origin, not elsewhere specified or included; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 5 used must be wholly obtained
                  
                  
                      
                  
               
                     ex 0502
                  
                  
                     Prepared pigs', hogs' or boars' bristles and hair
                  
                  
                     Cleaning, disinfecting, sorting and straightening of bristles and hair
                  
                  
                      
                  
               
                     Chapter 06
                  
                  
                     Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials of Chapter 6 used must be wholly obtained;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     Chapter 07
                  
                  
                     Edible vegetables and certain roots and tubers
                  
                  
                     Manufacture in which all the materials of Chapter 7 used must be wholly obtained
                  
                  
                      
                  
               
                     Chapter 08
                  
                  
                     Edible fruit and nuts; peel of citrus fruits or melons
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the fruit and nuts used must be wholly obtained;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the value of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 09
                  
                  
                     Coffee, tea, maté and spices; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 9 used must be wholly obtained
                  
                  
                      
                  
               
                     0901
                  
                  
                     Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     0902
                  
                  
                     Tea, whether or not flavoured
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex 0910
                  
                  
                     Mixtures of spices
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     Chapter 10
                  
                  
                     Cereals
                  
                  
                     Manufacture in which all the materials of Chapter 10 used must be wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 11
                  
                  
                     Products of the milling industry; malt; starches; inulin; wheat gluten; except for:
                  
                  
                     Manufacture in which all the cereals, edible vegetables, roots and tubers of heading No 0714 or fruit used must be wholly obtained
                  
                  
                      
                  
               
                     ex 1106
                  
                  
                     Flour, meal and powder of the dried, shelled leguminous vegetables of heading No 0713
                  
                  
                     Drying and milling of leguminous vegetables of heading No 0708
                  
                  
                      
                  
               
                     Chapter 12
                  
                  
                     Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
                  
                  
                     Manufacture in which all the materials of Chapter 12 used must be wholly obtained
                  
                  
                      
                  
               
                     1301
                  
                  
                     Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
                  
                  
                     Manufacture in which the value of any materials of heading No 1301 used may not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     1302
                  
                  
                     Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilage's and thickeners, whether or not modified, derived from vegetable products:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Mucilage's and thickeners, modified, derived from vegetable products
                              
                           
                  
                     Manufacture from non-modified mucilage's and thickeners
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 14
                  
                  
                     Vegetable plaiting materials; vegetable products not elsewhere specified or included
                  
                  
                     Manufacture in which all the materials of Chapter 14 used must be wholly obtained
                  
                  
                      
                  
               
                     ex Chapter 15
                  
                  
                     Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animals or vegetable waxes; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     1501
                  
                  
                     Pig fat (including lard) and poultry fat, other than that of heading No 0209 or 1503:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Fats from bones or waste
                              
                           
                  
                     Manufacture from materials of any heading except those of heading Nos 0203, 0206 or 0207 or bones of heading No 0506
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from meat or edible offal of swine of heading No 0203 or 0206 or of meat and edible offal of poultry of heading No 0207
                  
                  
                      
                  
               
                     1502
                  
                  
                     Fats of bovine animals, sheep or goats, other than those of heading No 1503
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Fats from bones or waste
                              
                           
                  
                     Manufacture from materials of any heading except those of heading Nos 0201, 0202, 0204 or 0206 or bones of heading No 0506
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapter 2 used must be wholly obtained
                  
                  
                      
                  
               
                     1504
                  
                  
                     Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Solid fractions
                              
                           
                  
                     Manufacture from materials of any heading including other materials of heading No 1504
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
                  
                  
                      
                  
               
                     ex 1505
                  
                  
                     Refined lanolin
                  
                  
                     Manufacture from crude wool grease of heading No 1505
                  
                  
                      
                  
               
                     1506
                  
                  
                     Other animals fats and oils and their fractions, whether or not refined, but not chemically modified:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Solid fractions
                              
                           
                  
                     Manufacture from materials of any heading including other materials of heading No 1506
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials of Chapter 2 used must be wholly obtained
                  
                  
                      
                  
               
                     1507 to
                     1515
                  
                  
                     Vegetable oils and their fractions:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Solid fractions, except for that of jojoba oil
                              
                           
                  
                     Manufacture from other materials of heading Nos 1507 to 1515
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the vegetable materials used must be wholly obtained
                  
                  
                      
                  
               
                     1516
                  
                  
                     Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials of Chapter 2 used must be wholly obtained;
                              
                           
                                 —
                              
                              
                                 all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                              
                           
                  
                      
                  
               
                     1517
                  
                  
                     Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading No 1516
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials of Chapters 2 and 4 used must be wholly obtained;
                              
                           
                                 —
                              
                              
                                 all the vegetable materials used must be wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used
                              
                           
                  
                      
                  
               
                     ex Chapter 16
                  
                  
                     Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates; except for:
                  
                  
                     Manufacture from animals of Chapter 1.
                  
                  
                      
                  
               
                     1604 and
                     1605
                  
                  
                     Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs;
                     Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
                  
                  
                     Manufacture in which the value of any materials of Chapter 3 used does not exceed 15 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 17
                  
                  
                     Sugars and sugar confectionery; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 1701
                  
                  
                     Cane or beet sugar and chemically pure sucrose, in solid form, flavoured or coloured
                  
                  
                     Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     1702
                  
                  
                     Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Chemically pure maltose and fructose
                              
                           
                  
                     Manufacture from materials of any heading including other materials of heading No 1702
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other sugars in solid form, flavoured or coloured
                              
                           
                  
                     Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials used must already be originating
                  
                  
                      
                  
               
                     ex 1703
                  
                  
                     Molasses resulting from the extraction or refining of sugar, flavoured or coloured
                  
                  
                     Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     1704
                  
                  
                     Sugar confectionery (including white chocolate), not containing cocoa
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     Chapter 18
                  
                  
                     Cocoa and cocoa preparations
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1901
                  
                  
                     Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading Nos 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Malt extract
                              
                           
                  
                     Manufacture from cereals of Chapter 10
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1902
                  
                  
                     Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Containing 20 % or less by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                           
                  
                     Manufacture in which all the cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all cereals and derivatives (except durum wheat and its derivatives) used must be wholly obtained;
                              
                           
                                 —
                              
                              
                                 all the materials of Chapters 2 and 3 used must be wholly obtained
                              
                           
                  
                      
                  
               
                     1903
                  
                  
                     Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
                  
                  
                     Manufacture from materials of any heading except potato starch of heading No 1108
                  
                  
                      
                  
               
                     1904
                  
                  
                     Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials not classified within heading No 1806;
                              
                           
                                 —
                              
                              
                                 in which all the cereals and flour (except durum wheat and its derivates and Zea indurata maize) used must be wholly obtained (1);
                              
                           
                                 —
                              
                              
                                 in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     1905
                  
                  
                     Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
                  
                  
                     Manufacture from materials of any heading except those of Chapter 11
                  
                  
                      
                  
               
                     ex Chapter 20
                  
                  
                     Preparations of vegetables, fruit, nuts or other parts of plants; except for:
                  
                  
                     Manufacture in which all the fruit, nuts or vegetables used must be wholly obtained
                  
                  
                      
                  
               
                     ex 2001
                  
                  
                     Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, prepared or preserved by vinegar or acetic acid
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 2004 and
                     ex 2005
                  
                  
                     Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     2006
                  
                  
                     Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)
                  
                  
                     Manufacture in which the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2007
                  
                  
                     Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex 2008
                  
                  
                     
                                 –
                              
                              
                                 Nuts, not containing added sugar or spirit
                              
                           
                  
                     Manufacture in which the value of the originating nuts and oil seeds of heading Nos 0801, 0802 and 1202 to 1207 used exceeds 60 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Peanut butter; mixtures based on cereals; palm hearts; maize (corn)
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     2009
                  
                  
                     Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 21
                  
                  
                     Miscellaneous edible preparations; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     2101
                  
                  
                     Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 all the chicory used must be wholly obtained
                              
                           
                  
                      
                  
               
                     2103
                  
                  
                     Sauces and preparations therefore; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Sauces and preparations therefore; mixed condiments and mixed seasonings
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, mustard flour or meal or prepared mustard may be used
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Mustard flour and meal and prepared mustard
                              
                           
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex 2104
                  
                  
                     Soups and broths and preparations therefore
                  
                  
                     Manufacture from materials of any heading except prepared or preserved vegetables of heading Nos 2002 to 2005
                  
                  
                      
                  
               
                     2106
                  
                  
                     Food preparations not elsewhere specified or included
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 22
                  
                  
                     Beverages, spirits and vinegar; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 all the grapes or any material derived from grapes used must be wholly obtained
                              
                           
                  
                      
                  
               
                     2202
                  
                  
                     Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading No 2009
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 17 used does not exceed 30 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 any fruit juice used (except for pineapple, lime and grapefruit juices) must already be originating
                              
                           
                  
                      
                  
               
                     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:
                     
                                 —
                              
                              
                                 sing materials not classified in headings 2207 or 2208,
                              
                           
                                 —
                              
                              
                                 in which all the grapes or any materials derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                              
                           
                  
                      
                  
               
                     2208
                  
                  
                     Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol.; spirits, liqueurs and other spirituous beverages
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 from materials not classified within heading Nos 2207 or 2208,
                              
                           
                                 —
                              
                              
                                 in which all the grapes or any material derived from grapes used must be wholly obtained or if all the other materials used are already originating, arrack may be used up to a limit of 5 % by volume
                              
                           
                  
                      
                  
               
                     ex Chapter 23
                  
                  
                     Residues and waste from the food industries; prepared animal fodder; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 2301
                  
                  
                     Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption
                  
                  
                     Manufacture in which all the materials of Chapters 2 and 3 used must be wholly obtained
                  
                  
                      
                  
               
                     ex 2303
                  
                  
                     Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40 % by weight
                  
                  
                     Manufacture in which all the maize used must be wholly obtained
                  
                  
                      
                  
               
                     ex 2306
                  
                  
                     Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3 % of olive oil
                  
                  
                     Manufacture in which all the olives used must be wholly obtained
                  
                  
                      
                  
               
                     2309
                  
                  
                     Preparations of a kind used in animal feeding
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the cereals, sugar or molasses, meat or milk used must already be originating;
                              
                           
                                 —
                              
                              
                                 all the materials of Chapter 3 used must be wholly obtained
                              
                           
                  
                      
                  
               
                     ex Chapter 24
                  
                  
                     Tobacco and manufactured tobacco substitutes; except for:
                  
                  
                     Manufacture in which all the materials of Chapter 24 used must be wholly obtained
                  
                  
                      
                  
               
                     2402
                  
                  
                     Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes
                  
                  
                     Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
                  
                  
                      
                  
               
                     ex 2403
                  
                  
                     Smoking tobacco
                  
                  
                     Manufacture in which at least 70 % by weight of the unmanufactured tobacco or tobacco refuse of heading No 2401 used must already be originating
                  
                  
                      
                  
               
                     ex Chapter 25
                  
                  
                     Salt; sulphur; earths and stone; plastering materials, lime and cement; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 2504
                  
                  
                     Natural crystalline graphite, with enriched carbon content, purified and ground
                  
                  
                     Enriching of the carbon content, purifying and grinding of crude crystalline graphite
                  
                  
                      
                  
               
                     ex 2515
                  
                  
                     Marble, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                  
                  
                     Cutting, by sawing or otherwise, of marble (even if already sawn) of a thickness exceeding 25 cm
                  
                  
                      
                  
               
                     ex 2516
                  
                  
                     Granite, porphyry, basalt, sandstone and other monumental and building stone, merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape, of a thickness not exceeding 25 cm
                  
                  
                     Cutting, by sawing or otherwise, of stone (even if already sawn) of a thickness exceeding 25 cm
                  
                  
                      
                  
               
                     ex 2518
                  
                  
                     Calcined dolomite
                  
                  
                     Calcinations of dolomite not calcined
                  
                  
                      
                  
               
                     ex 2519
                  
                  
                     Crushed natural magnesium carbonate (magnetite), in hermetically-sealed containers, and magnesium oxide, whether or not pure, other than fused magnesia or dead-burned (sintered) magnesia
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, natural magnesium carbonate (magnetite) may be used
                  
                  
                      
                  
               
                     ex 2520
                  
                  
                     Plasters specially prepared for dentistry
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 2524
                  
                  
                     Natural asbestos fibres
                  
                  
                     Manufacture from asbestos concentrate
                  
                  
                      
                  
               
                     ex 2525
                  
                  
                     Mica powder
                  
                  
                     Grinding of mica or mica waste
                  
                  
                      
                  
               
                     ex 2530
                  
                  
                     Earth colours, calcined or powdered
                  
                  
                     Calcinations or grinding of earth colours
                  
                  
                      
                  
               
                     Chapter 26
                  
                  
                     Ores, slag and ash
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 27
                  
                  
                     Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 2707
                  
                  
                     Oils in which the weight of the aromatic constituents exceeds that of the non-aromatic constituents, being oils similar to mineral oils obtained by distillation of high temperature coal tar, of which more than 65 % by volume distils at a temperature of up to 250 °C (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) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 2709
                  
                  
                     Crude oils obtained from bituminous minerals
                  
                  
                     Destructive distillation of bituminous materials
                  
                  
                      
                  
               
                     2710
                  
                  
                     Petroleum oils and oils obtained from bituminous materials, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous materials, these oils being the basic constituents of the preparations
                  
                  
                     Operations of refining and/or one or more specific process(es) (3)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2711
                  
                  
                     Petroleum gases and other gaseous hydrocarbons
                  
                  
                     Operations of refining and/or one or more specific process(es) (3)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2712
                  
                  
                     Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes and similar products obtained by synthesis or by other processes, whether or not coloured
                  
                  
                     Operations of refining and/or one or more specific process(es) (3)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2713
                  
                  
                     Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous materials
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2714
                  
                  
                     Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     2715
                  
                  
                     Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 28
                  
                  
                     Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 2805
                  
                  
                     ‘Mischmetall’
                  
                  
                     Manufacture by electrolytic or thermal treatment in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 2811
                  
                  
                     Sulphur trioxide
                  
                  
                     Manufacture from sulphur dioxide
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 2833
                  
                  
                     Aluminium sulphate
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 2840
                  
                  
                     Sodium perborate
                  
                  
                     Manufacture from disodium tetraborate pentahydrate
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 29
                  
                  
                     Organic chemicals; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 2901
                  
                  
                     Acyclic hydrocarbons for use as power or heating fuels
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 2902
                  
                  
                     Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as power or heating fuels
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used, provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 2905
                  
                  
                     Metal alcoholates of alcohols of this heading and of ethanol
                  
                  
                     Manufacture from materials of any heading, including other materials of heading No 2905. However, metal alcoholates of this heading may be used, provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     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 Nos 2915 and 2916 used may not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 2932
                  
                  
                     
                                 –
                              
                              
                                 Internal ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives
                              
                           
                  
                     Manufacture from materials of any heading. However, the value of all the materials of heading No 2909 used may not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 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 Nos 2932 and 2933 used may not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     2934
                  
                  
                     Nucleic acids and their salts; other heterocyclic compounds
                  
                  
                     Manufacture from materials of any heading. However, the value of all the materials of headings Nos 2932, 2933 and 2934 used may not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 30
                  
                  
                     Pharmaceutical products; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3002
                  
                  
                     Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Products consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses or unmixed products for these uses, put up in measured doses or in forms or packing's for retail sale
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 human blood
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 animal blood prepared for therapeutic or prophylactic uses
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 blood fractions other than antisera, haemoglobin, blood globulins and serum globulins
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 haemoglobin, blood globulins and serum globulins
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 other
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading No 3002. The materials of this description may also be used, provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3003 and
                     3004
                  
                  
                     Medicaments (excluding goods of heading No 3002, 3005 or 3006):
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Obtained from amikacin of heading No 2941
                              
                           
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product. However, materials of heading No 3003 or 3004 may be used provided their value, taken together, does not exceed 20 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 31
                  
                  
                     Fertilisers; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3105
                  
                  
                     Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorous and potassium; other fertilisers; goods of this Chapter, in tablets or similar forms or in packages of a gross weight not exceeding 10 kg, except for:
                     
                                 —
                              
                              
                                 sodium nitrate
                              
                           
                                 —
                              
                              
                                 calcium cyanamide
                              
                           
                                 —
                              
                              
                                 potassium sulphate
                              
                           
                                 —
                              
                              
                                 magnesium potassium sulphate
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 32
                  
                  
                     Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3201
                  
                  
                     Tannins and their salts, ethers, esters and other derivatives
                  
                  
                     Manufacture from tanning extracts of vegetable origin
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3205
                  
                  
                     Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes (4)
                     
                  
                  
                     Manufacture from materials of any heading, except headings Nos 3203, 3204 and 3205. However, materials from heading No 3205 may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 33
                  
                  
                     Essential oils and resinoids; perfumery, cosmetic or toilet preparations; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3301
                  
                  
                     Essential oils (terpeneless or not), including concretes and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by effleurage 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’ (5) in this heading. However, materials of the same group may be used, provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 34
                  
                  
                     Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3403
                  
                  
                     Lubricating preparations containing petroleum oils or oils obtained from bituminous minerals, provided they represent less than 70 % by weight
                  
                  
                     Operations of refining and/or one or more specific process(es) (2)
                     
                     or
                     Other operations in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3404
                  
                  
                     Artificial waxes and prepared waxes:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 With a basis of paraffin, petroleum waxes, waxes obtained from bituminous minerals, slack wax or scale wax
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except:
                     
                                 —
                              
                              
                                 hydrogenated oils having the character of waxes of heading No 1516;
                              
                           
                                 —
                              
                              
                                 fatty acids not chemically defined or industrial fatty alcohols having the character of waxes of heading No 3823;
                              
                           
                                 —
                              
                              
                                 materials of heading No 3404
                              
                           However, these materials may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 35
                  
                  
                     Albuminoidal substances; modified starches; glues; enzymes; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3505
                  
                  
                     Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Starch ethers and esters
                              
                           
                  
                     Manufacture from materials of any heading, including other materials of heading No 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 No 1108
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3507
                  
                  
                     Prepared enzymes not elsewhere specified or included
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 36
                  
                  
                     Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 37
                  
                  
                     Photographic or cinematographic goods; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3701
                  
                  
                     Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Instant print film for colour photography, in packs
                              
                           
                  
                     Manufacture in which all the materials used is classified within a heading other than heading Nos 3701 or 3702. However, materials from heading No 3702 may be used provided their value does not exceed 30 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than heading No 3701 or 3702. However, materials from heading Nos 3701 and 3702 may be used provided their value taken together, does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3702
                  
                  
                     Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 or 3702
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3704
                  
                  
                     Photographic plates, film paper, paperboard and textiles, exposed but not developed
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than heading Nos 3701 to 3704
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 38
                  
                  
                     Miscellaneous chemical products; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3801
                  
                  
                     
                                 –
                              
                              
                                 Colloidal graphite in suspension in oil and semi colloidal graphite; carbonaceous pastes for electrodes
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Graphite in paste form, being a mixture of more than 30 % by weight of graphite with mineral oils
                              
                           
                  
                     Manufacture in which the value of all the materials of heading No 3403 used does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3803
                  
                  
                     Refined tall oil
                  
                  
                     Refining of crude tall oil
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3805
                  
                  
                     Spirits of sulphate turpentine, purified
                  
                  
                     Purification by distillation or refining of raw spirits of sulphate turpentine
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3806
                  
                  
                     Ester gums
                  
                  
                     Manufacture from resin acids
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 3807
                  
                  
                     Wood pitch (wood tar pitch)
                  
                  
                     Distillation of wood tar
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     3808
                  
                  
                     Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packing's 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 mordant's), 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 No 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 plasticizers for rubber or plastics, not elsewhere specified or included; anti-oxidising preparations and other compound stabilisers for rubber or plastics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3813
                  
                  
                     Preparations and charges for fire-extinguishers; charged fire-extinguishing grenades
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3814
                  
                  
                     Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or vanish removers
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3818
                  
                  
                     Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3819
                  
                  
                     Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 % by weight of petroleum oils or oils obtained from bituminous minerals
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3820
                  
                  
                     Anti-freezing preparations and prepared de-icing fluids
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3822
                  
                  
                     Diagnostic or laboratory reagents on a backing and prepared diagnostic or laboratory reagents, whether or not on a backing, other than those of heading No 3002 or 3006
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3823
                  
                  
                     Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols.
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Industrial monocarboxylic fatty acids, acid oils from refining
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Industrial fatty alcohols
                              
                           
                  
                     Manufacture from materials of any heading including other materials of heading No 3823
                  
                  
                      
                  
               
                     3824
                  
                  
                     Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 The following of this heading:
                              
                           
                                 – –
                              
                              
                                 Prepared binders for foundry moulds or cores based on natural resinous products
                              
                           
                                 – –
                              
                              
                                 Naphthenic acids, their water insoluble salts and their esters
                              
                           
                                 – –
                              
                              
                                 Sorbitol other than that of heading No 2905
                              
                           
                                 – –
                              
                              
                                 Petroleum sulphonates, excluding petroleum sulphonates of alkali metals, of ammonium or of ethanolamine's; thiophenated sulphonic acids of oils obtained from bituminous minerals, and their salts
                              
                           
                                 – –
                              
                              
                                 Ion exchangers
                              
                           
                                 – –
                              
                              
                                 Getters for vacuum tubes
                              
                           
                                 – –
                              
                              
                                 Alkaline iron oxide for the purification of gas
                              
                           
                                 – –
                              
                              
                                 Ammoniacal gas liquors and spent oxide produced in coal gas purification
                              
                           
                                 – –
                              
                              
                                 Sulphonaphthenic acids, their water insoluble salts and their esters
                              
                           
                                 – –
                              
                              
                                 Fusel oil and Dippel's oil
                              
                           
                                 – –
                              
                              
                                 Mixtures of salts having different anions
                              
                           
                                 – –
                              
                              
                                 Copying pastes with a basis of gelatine, whether or not on a paper or textile backing
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 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 heading Nos ex 3907 and 3912 for which the rules are set out below:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Addition homopolymerisation products in which a single monomer contributes more than 99 % by weight to the total polymer content
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)
                                 
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of the materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex 3907
                  
                  
                     
                                 –
                              
                              
                                 Copolymer, made from polycarbonate and acrylonitrile-butadiene-styrene copolymer (ABS)
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, materials classified within the same heading may be used provided their value does not exceed 50 % of the ex-works price of the product (6)
                     
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Polyester
                              
                           
                  
                     Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product and/or manufacture from polycarbonate of tetrabromo-(bisphenol A)
                  
                  
                      
                  
               
                     3912
                  
                  
                     Cellulose and its chemical derivatives, not elsewhere specified or included, in primary forms
                  
                  
                     Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     3916 to
                     3921
                  
                  
                     Semi-manufactures and articles of plastics; except for headings Nos ex 3916, ex 3917, ex 3920 and ex 3921, for which the rules are set out below:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Flat products, further worked than only surface-worked or cut into forms other than rectangular (including square); other products, further worked than only surface-worked
                              
                           
                  
                     Manufacture in which the value of any materials of Chapter 39 used does not exceed 50 % of the ex-works price of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 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;
                              
                           
                                 —
                              
                              
                                 the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)
                                 
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of any materials of Chapter 39 used does not exceed 20 % of the ex-works price of the product (6)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex 3916 and
                     ex 3917
                  
                  
                     Profile shapes and tubes
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of any materials classified within the same heading as the product does not exceed 20 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex 3920
                  
                  
                     
                                 –
                              
                              
                                 Ionomer sheet or film
                              
                           
                  
                     Manufacture from a thermoplastic partial salt which is a copolymer of ethylene and metacrylic acid partly neutralised with metal ions, mainly zinc and sodium
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Sheets of regenerated cellulose, polyamides or polyethylene
                              
                           
                  
                     Manufacture in which the value of any materials classified in the same heading as the product does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 3921
                  
                  
                     Foils of plastic, metallised
                  
                  
                     Manufacture from highly transparent polyester foils with a thickness of less than 23 micron (7)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     3922 to
                     3926
                  
                  
                     Articles of plastics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 40
                  
                  
                     Rubber and articles thereof; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 4001
                  
                  
                     Laminated slabs of crepe rubber for shoes
                  
                  
                     Lamination of sheets of natural rubber
                  
                  
                      
                  
               
                     4005
                  
                  
                     Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip
                  
                  
                     Manufacture in which the value of all the materials used, except natural rubber, does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     4012
                  
                  
                     Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, interchangeable tyre treads and tyre flaps, of rubber:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Retreaded pneumatic, solid or cushion tyres, of rubber
                              
                           
                  
                     Retreading of used tyres
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials of any heading, except those of heading Nos 4011 or 4012
                  
                  
                      
                  
               
                     ex 4017
                  
                  
                     Articles of hard rubber
                  
                  
                     Manufacture from hard rubber
                  
                  
                      
                  
               
                     ex Chapter 41
                  
                  
                     Raw hides and skins (other than furskins) and leather; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 4102
                  
                  
                     Raw skins of sheep or lambs, without wool on
                  
                  
                     Removal of wool from sheep or lamb skins, with wool on
                  
                  
                      
                  
               
                     4104 to
                     4107
                  
                  
                     Leather, without hair or wool, other than leather of heading Nos 4108 or 4109
                  
                  
                     Retanning of pre-tanned leather
                     or
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     4109
                  
                  
                     Patent leather and patent laminated leather; metallised leather
                  
                  
                     Manufacture from leather of heading Nos 4104 to 4107 provided its value does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 42
                  
                  
                     Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 43
                  
                  
                     Furskins and artificial fur; manufactures thereof; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 4302
                  
                  
                     Tanned or dressed 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 No 4302
                  
                  
                      
                  
               
                     ex Chapter 44
                  
                  
                     Wood and articles of wood; wood charcoal; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 4403
                  
                  
                     Wood roughly squared
                  
                  
                     Manufacture from wood in the rough, whether or not stripped of its bark or merely roughed down
                  
                  
                      
                  
               
                     ex 4407
                  
                  
                     Wood sawn or chipped lengthwise, sliced or peeled, of a thickness exceeding 6 mm, planed, sanded or finger-jointed
                  
                  
                     Planning, sanding or finger-jointing
                  
                  
                      
                  
               
                     ex 4408
                  
                  
                     Veneer sheets and sheets for plywood, of a thickness not exceeding 6 mm, spliced, and other wood sawn lengthwise, sliced or peeled of a thickness not exceeding 6 mm, planed, sanded or finger-jointed
                  
                  
                     Splicing, planning, sanding or finger-jointing
                  
                  
                      
                  
               
                     ex 4409
                  
                  
                     Wood continuously shaped along any of its edges or faces, whether or not planed, sanded or finger-jointed:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Sanded or finger-jointed
                              
                           
                  
                     Sanding or finger-jointing
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Beadings and mouldings
                              
                           
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex 4410 to
                     ex 4413
                  
                  
                     Beadings and mouldings, including moulded skirting and other moulded boards
                  
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex 4415
                  
                  
                     Packing cases, boxes, crates, drums and similar packing's, of wood
                  
                  
                     Manufacture from boards not cut to size
                  
                  
                      
                  
               
                     ex 4416
                  
                  
                     Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood
                  
                  
                     Manufacture from riven staves, not further worked than sawn on the two principal surfaces
                  
                  
                      
                  
               
                     ex 4418
                  
                  
                     
                                 –
                              
                              
                                 Builders' joinery and carpentry of wood
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, cellular wood panels, shingles and shakes may be used
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Beadings and mouldings
                              
                           
                  
                     Beading or moulding
                  
                  
                      
                  
               
                     ex 4421
                  
                  
                     Match splints; wooden pegs or pins for footwear
                  
                  
                     Manufacture from wood of any heading except drawn wood of heading No 4409
                  
                  
                      
                  
               
                     ex Chapter 45
                  
                  
                     Cork and articles of cork; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     4503
                  
                  
                     Articles of natural cork
                  
                  
                     Manufacture from cork of heading No 4501
                  
                  
                      
                  
               
                     Chapter 46
                  
                  
                     Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     Chapter 47
                  
                  
                     Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 48
                  
                  
                     Paper and paperboard; articles of paper pulp, of paper or of paperboard; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 4811
                  
                  
                     Paper and paperboard, ruled, lined or squared only
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     4816
                  
                  
                     Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading No 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     4817
                  
                  
                     Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery
                  
                  
                     Manufacturing in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex 4818
                  
                  
                     Toilet paper
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     ex 4819
                  
                  
                     Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex 4820
                  
                  
                     Letter pads
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 4823
                  
                  
                     Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape
                  
                  
                     Manufacture from paper-making materials of Chapter 47
                  
                  
                      
                  
               
                     ex Chapter 49
                  
                  
                     Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     4909
                  
                  
                     Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings
                  
                  
                     Manufacture from materials not classified within heading Nos 4909 or 4911
                  
                  
                      
                  
               
                     4910
                  
                  
                     Calendars of any kind, printed, including calendar blocks:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Calendars of the ‘perpetual’ type or with replaceable blocks mounted on bases other than paper or paperboard
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from materials not classified in heading Nos 4909 or 4911
                  
                  
                      
                  
               
                     ex Chapter 50
                  
                  
                     Silk; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 5003
                  
                  
                     Silk waste (including cocoons unsuitable for reeling, yarn waste and garneted stock), carded or combed
                  
                  
                     Carding or combing of silk waste
                  
                  
                      
                  
               
                     5004 to
                     ex 5006
                  
                  
                     Silk yarn and yarn spun from silk waste
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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:
                  
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     ex Chapter 51
                  
                  
                     Wool, fine or coarse animal hair; horsehair yarn and woven fabric; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     5106 to
                     5110
                  
                  
                     Yarn of wool, of fine or coarse animal hair or of horsehair
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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:
                  
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     ex Chapter 52
                  
                  
                     Cotton; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     5204 to
                     5207
                  
                  
                     Yarn and thread of cotton
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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:
                  
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     ex Chapter 53
                  
                  
                     Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     5306 to
                     5308
                  
                  
                     Yarn of other vegetable textile fibres; paper yarn
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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:
                  
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     5401 to
                     5406
                  
                  
                     Yarn, monofilament and thread of man-made filaments
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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:
                  
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     5501 to
                     5507
                  
                  
                     Man-made staple fibres
                  
                  
                     Manufacture from chemical materials or textile pulp
                  
                  
                      
                  
               
                     5508 to
                     5511
                  
                  
                     Yarn and sewing thread of man-made staple fibres
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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:
                  
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     ex Chapter 56
                  
                  
                     Wadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for:
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 coir yarn,
                              
                           
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp, or
                              
                           
                                 —
                              
                              
                                 paper making materials
                              
                           
                  
                      
                  
               
                     5602
                  
                  
                     Felt, whether or not impregnated, coated, covered or laminated:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Needle loom felt
                              
                           
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 natural fibres,
                              
                           
                                 —
                              
                              
                                 man-made staple fibres, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     5604
                  
                  
                     Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading No 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Rubber thread and cord, textile covered
                              
                           
                  
                     Manufacture from rubber thread or cord, not textile covered
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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 No 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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 No 5404 or 5405, gimped (other than those of heading No 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn; loop wale-yarn
                  
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 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 needle loom felt
                              
                           
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 natural fibres, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           However jute fabric may be used as backing
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Of other felt
                              
                           
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 natural fibres not carded or combed or otherwise processed for spinning, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from yarn (8).
                     However jute fabric may be used as backing
                  
                  
                      
                  
               
                     ex Chapter 58
                  
                  
                     Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for:
                  
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     5805
                  
                  
                     Hand-woven tapestries of the types gobelins, Flanders, aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     5810
                  
                  
                     Embroidery in the piece, in strips or in motifs
                  
                  
                     Manufacture in which 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:
                  
                  
                     Manufacture from yarn
                  
                  
                      
                  
               
                     5903
                  
                  
                     Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading No 5902
                  
                  
                     Manufacture from yarn
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     5904
                  
                  
                     Linoleum, whether or 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 (8)
                     
                  
                  
                      
                  
               
                     5905
                  
                  
                     Textile wall coverings:
                  
                  
                     Manufacture from yarn
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     5906
                  
                  
                     Rubberised textile fabrics, other than those of heading No 5902:
                  
                  
                     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
                  
                  
                     Printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, razing, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted fabric used does not exceed 47,5 % of the ex-works price of the product
                  
               
                     5908
                  
                  
                     Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefore, whether or not impregnated:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Incandescent gas mantles, impregnated
                              
                           
                  
                     Manufacture from tubular knitted gas mantle fabric
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     5909 to
                     5911
                  
                  
                     Textile articles of a kind suitable for industrial use:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Polishing discs or rings other than of felt of heading No 5911
                              
                           
                  
                     Manufacture from yarn or waste fabrics or rags of heading No 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 No 5911
                              
                           
                  
                     Manufacture from yarn (8):
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from yarn (8):
                  
                  
                      
                  
               
                     Chapter 60
                  
                  
                     Knitted or crocheted fabrics
                  
                  
                     Manufacture from yarn (8):
                  
                  
                      
                  
               
                     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 fabric
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from yarn (8):
                  
                  
                      
                  
               
                     ex Chapter 62
                  
                  
                     Articles of apparel and clothing accessories, not knitted or crocheted; except for:
                  
                  
                     Manufacture from fabric
                  
                  
                      
                  
               
                     6213 and
                     6214
                  
                  
                     Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from yarn (8)
                         (9)
                     
                  
                  
                     Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (8)
                     
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from yarn (8)
                         (9)
                     
                  
                  
                     Making up followed by printing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending and burling) where the value of the unprinted goods of heading Nos 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 No 6212:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Manufacture from unembroidered fabric provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product (8)
                     
                  
               
                     
                                 –
                              
                              
                                 Fire-resistant equipment of fabric covered with foil of aluminised polyester
                              
                           
                  
                     Manufacture from yarn (8)
                     
                  
                  
                     Manufacture from uncoated fabric provided the value of the uncoated fabric used does not exceed 40 % of the ex-works price of the product (8)
                     
                  
               
                     
                                 –
                              
                              
                                 Interlinings for collars and cuffs, cut out
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex Chapter 63
                  
                  
                     Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     6301 to
                     6304
                  
                  
                     Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Of felt, of non-wovens
                              
                           
                  
                     Manufacture from (8):
                     
                                 —
                              
                              
                                 fibres, or
                              
                           
                                 —
                              
                              
                                 chemical materials or textile pulp
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other:
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Embroidered
                              
                           
                  
                     Manufacture from yarn (9)
                         (10)
                     
                  
                  
                     Manufacture from unembroidered fabric (other than knitted or crocheted) provided the value of the unembroidered fabric used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 – –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture from yarn (8)
                         (9)
                     
                  
                  
                      
                  
               
                     6305
                  
                  
                     Sacks and bags, of a kind used for the packing of goods
                  
                  
                     Manufacture from yarn (8):
                  
                  
                      
                  
               
                     6306
                  
                  
                     Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or land craft; camping goods:
                  
                  
                     Manufacture from fabric
                  
                  
                      
                  
               
                     6307
                  
                  
                     Other made-up articles, including dress patterns
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     6308
                  
                  
                     Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale
                  
                  
                     Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating articles may be incorporated provided their total value does not exceed 25 % of the ex-works price of the set
                  
                  
                      
                  
               
                     ex Chapter 64
                  
                  
                     Footwear, gaiters and the like; except for:
                  
                  
                     Manufacture from materials of any heading except for assemblies of uppers affixed to inner soles or to other sole components of heading No 6406
                  
                  
                      
                  
               
                     6406
                  
                  
                     Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 65
                  
                  
                     Headgear and parts thereof, except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     6503
                  
                  
                     Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading No 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 in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     6601
                  
                  
                     Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 67
                  
                  
                     Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 68
                  
                  
                     Articles of stone, plaster, cement, asbestos, mica or similar materials; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 6803
                  
                  
                     Articles of slate or of agglomerated slate
                  
                  
                     Manufacture from worked slate
                  
                  
                      
                  
               
                     ex 6812
                  
                  
                     Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate
                  
                  
                     Manufacture from materials of any heading
                  
                  
                      
                  
               
                     ex 6814
                  
                  
                     Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials
                  
                  
                     Manufacture from worked mica (including agglomerated or reconstituted mica)
                  
                  
                      
                  
               
                     Chapter 69
                  
                  
                     Ceramic products
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 70
                  
                  
                     Glass and glassware; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 7003,
                     ex 7004 and
                     ex 7005
                  
                  
                     Glass with a non-reflecting layer
                  
                  
                     Manufacture from materials of heading No 7001
                  
                  
                      
                  
               
                     7006
                  
                  
                     Glass of heading No 7003, 7004 or 7005, bent, edge worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 glass plate substrate coated with dielectric thin film, semi conductor grade, in accordance with SEMII standards (11)
                                 
                              
                           
                  
                     Manufacture from non-coated glass plate substrate of heading No 7006
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 other
                              
                           
                  
                     Manufacture from materials of heading No 7001
                  
                  
                      
                  
               
                     7007
                  
                  
                     Safety glass, consisting of toughened (tempered) or laminated glass
                  
                  
                     Manufacture from materials of heading No 7001
                  
                  
                      
                  
               
                     7008
                  
                  
                     Multiple-walled insulating units of glass
                  
                  
                     Manufacture from materials of heading No 7001
                  
                  
                      
                  
               
                     7009
                  
                  
                     Glass mirrors, whether or not framed, including rear-view mirrors
                  
                  
                     Manufacture from materials of heading No 7001
                  
                  
                      
                  
               
                     7010
                  
                  
                     Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                     or
                     Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7013
                  
                  
                     Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading No 7010 or 7018)
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                     or
                     Cutting of glassware, provided the value of the uncut glassware does not exceed 50 % of the ex-works price of the product
                     or
                     Hand-decoration (with the exception of silk-screen printing) of hand-blown glassware, provided the value of the hand-blown glassware does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 7019
                  
                  
                     Articles (other than yarn) of glass fibres
                  
                  
                     Manufacture from:
                     
                                 —
                              
                              
                                 uncoloured slivers, rovings, yarn or chopped strands, or
                              
                           
                                 —
                              
                              
                                 glass wool
                              
                           
                  
                      
                  
               
                     ex Chapter 71
                  
                  
                     Natural or cultured pearls, precious or semi precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 7101
                  
                  
                     Natural or cultured pearls, graded and temporarily strung for convenience of transport
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 7102,
                     ex 7103 and
                     ex 7104
                  
                  
                     Worked precious or semi precious stones (natural, synthetic or reconstructed)
                  
                  
                     Manufacture from unworked precious or semi precious stones
                  
                  
                      
                  
               
                     7106,
                     7108 and
                     7110
                  
                  
                     Precious metals:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Unwrought
                              
                           
                  
                     Manufacture from materials not classified within heading No 7106, 7108 or 7110
                     or
                     Electrolytic, thermal or chemical separation of precious metals of heading No 7106, 7108 or 7110
                     or
                     Alloying of precious metals of heading No 7106, 7108 or 7110 with each other or with base metals
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Semi-manufactured or in powder form
                              
                           
                  
                     Manufacture from unwrought precious metals
                  
                  
                      
                  
               
                     ex 7107,
                     ex 7109 and
                     ex 7111
                  
                  
                     Metals clad with precious metals, semi manufactured
                  
                  
                     Manufacture from metals clad with precious metals, unwrought
                  
                  
                      
                  
               
                     7116
                  
                  
                     Articles of natural or cultured pearls, precious or semi precious stones (natural, synthetic or reconstructed)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7117
                  
                  
                     Imitation jewellery
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                     or
                  
                  
                      
                  
               
                      
                  
                  
                     Manufacture from base metal parts, not plated or covered with precious metals, provided the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 72
                  
                  
                     Iron and steel; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     7207
                  
                  
                     Semi-finished products of iron or non-alloy steel
                  
                  
                     Manufacture from materials of heading No 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 No 7206
                  
                  
                      
                  
               
                     7217
                  
                  
                     Wire of iron or non-alloy steel
                  
                  
                     Manufacture from semi finished materials of heading No 7207
                  
                  
                      
                  
               
                     ex 7218,
                     7219 to
                     7222
                  
                  
                     Semi-finished products, flat-rolled products, bars and rods, angles, shapes and sections of stainless steel
                  
                  
                     Manufacture from ingots or other primary forms of heading No 7218
                  
                  
                      
                  
               
                     7223
                  
                  
                     Wire of stainless steel
                  
                  
                     Manufacture from semi finished materials of heading No 7218
                  
                  
                      
                  
               
                     ex 7224,
                     7225 to
                     7228
                  
                  
                     Semi-finished products, flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel
                  
                  
                     Manufacture from ingots or other primary forms of heading No 7206, 7218 or 7224
                  
                  
                      
                  
               
                     7229
                  
                  
                     Wire of other alloy steel
                  
                  
                     Manufacture from semi finished materials of heading No 7224
                  
                  
                      
                  
               
                     ex Chapter 73
                  
                  
                     Articles of iron or steel; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 7301
                  
                  
                     Sheet piling
                  
                  
                     Manufacture from materials of heading No 7206
                  
                  
                      
                  
               
                     7302
                  
                  
                     Railway or tramway track construction materials of iron or steel, the following: rails, checkrails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails
                  
                  
                     Manufacture from materials of heading No 7206
                  
                  
                      
                  
               
                     7304,
                     7305 and
                     7306
                  
                  
                     Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel
                  
                  
                     Manufacture from materials of heading No 7206, 7207, 7218 or 7224
                  
                  
                      
                  
               
                     ex 7307
                  
                  
                     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 the value of which does not exceed 35 % of the ex-works price of the product
                  
                  
                      
                  
               
                     7308
                  
                  
                     Structures (excluding prefabricated buildings of heading No 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, welded angles, shapes and sections of heading No 7301 may not be used
                  
                  
                      
                  
               
                     ex 7315
                  
                  
                     Skid chain
                  
                  
                     Manufacture in which the value of all the materials of heading No 7315 used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 74
                  
                  
                     Copper and articles thereof; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7401
                  
                  
                     Copper mattes; cement copper (precipitated copper)
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     7402
                  
                  
                     Unrefined copper; copper anodes for electrolytic refining
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     7403
                  
                  
                     Refined copper and copper alloys, unwrought:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Refined copper
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Copper alloys and refined copper containing other elements
                              
                           
                  
                     Manufacture from refined copper, unwrought, or waste and scrap of copper
                  
                  
                      
                  
               
                     7404
                  
                  
                     Copper waste and scrap
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     7405
                  
                  
                     Master alloys of copper
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 75
                  
                  
                     Nickel and articles thereof; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7501 to
                     7503
                  
                  
                     Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy; unwrought nickel; nickel waste and scrap
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 76
                  
                  
                     Aluminium and articles thereof; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7601
                  
                  
                     Unwrought aluminium
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product; and
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           or
                     Manufacture by thermal or electrolytic treatment from unalloyed aluminium or waste and scrap of aluminium
                  
                  
                      
                  
               
                     7602
                  
                  
                     Aluminium waste or scrap
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 7616
                  
                  
                     Aluminium articles other than gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, and expanded metal of aluminium
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product. However, gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials (including endless bands) of aluminium wire, or expanded metal of aluminium may be used;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     Chapter 77
                  
                  
                     Reserved for possible future use in HS
                  
                  
                      
                  
                  
                      
                  
               
                     ex Chapter 78
                  
                  
                     Lead and articles thereof; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7801
                  
                  
                     Unwrought lead:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Refined lead
                              
                           
                  
                     Manufacture from ‘bullion’ or ‘work’ lead
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, waste and scrap of heading No 7802 may not be used
                  
                  
                      
                  
               
                     7802
                  
                  
                     Lead waste and scrap
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 79
                  
                  
                     Zinc and articles thereof; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     7901
                  
                  
                     Unwrought zinc
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading No 7902 may not be used
                  
                  
                      
                  
               
                     7902
                  
                  
                     Zinc waste and scrap
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 80
                  
                  
                     Tin and articles thereof; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     8001
                  
                  
                     Unwrought tin
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, waste and scrap of heading No 8002 may not be used
                  
                  
                      
                  
               
                     8002 and
                     8007
                  
                  
                     Tin waste and scrap; other articles of tin
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     Chapter 81
                  
                  
                     Other base metals; cermets; articles thereof:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other base metals, wrought; articles thereof
                              
                           
                  
                     Manufacture in which the value of all the materials classified within the same heading as the product used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex Chapter 82
                  
                  
                     Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     8206
                  
                  
                     Tools of two or more of the heading Nos 8202 to 8205, put up in sets for retail sale
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than heading Nos 8202 to 8205. However, tools of heading Nos 8202 to 8205 may be incorporated into the set provided their value does not exceed 15 % 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 screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     8208
                  
                  
                     Knives and cutting blades, for machines or for mechanical appliances
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex 8211
                  
                  
                     Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading No 8208
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, knife blades and handles of base metal may be used
                  
                  
                      
                  
               
                     8214
                  
                  
                     Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, handles of base metal may be used
                  
                  
                      
                  
               
                     8215
                  
                  
                     Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, handles of base metal may be used
                  
                  
                      
                  
               
                     ex Chapter 83
                  
                  
                     Miscellaneous articles of base metal; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 8302
                  
                  
                     Other mountings, fittings and similar articles suitable for buildings, and automatic door closers
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading No 8302 may be used provided their value does not exceed 20 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 8306
                  
                  
                     Statuettes and other ornaments, of base metal
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, the other materials of heading No 8306 may be used provided their value does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 84
                  
                  
                     Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex 8401
                  
                  
                     Nuclear fuel elements
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product (12)
                     
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the final product
                  
               
                     8402
                  
                  
                     Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); super heated water boilers
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8403 and
                     ex 8404
                  
                  
                     Central heating boilers other than those of heading No 8402 and auxiliary plant for central heating boilers
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than heading No 8403 or 8404
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8406
                  
                  
                     Steam turbines and other vapour turbines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8407
                  
                  
                     Spark-ignition reciprocating or rotary internal combustion piston engines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8408
                  
                  
                     Compression-ignition internal combustion piston engines (diesel or semi diesel engines)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8409
                  
                  
                     Parts suitable for use solely or principally with the engines of heading No 8407 or 8408
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8411
                  
                  
                     Turbo-jets, turbo propellers and other gas turbines
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8412
                  
                  
                     Other engines and motors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 8413
                  
                  
                     Rotary positive displacement pumps
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex 8414
                  
                  
                     Industrial fans, blowers and the like
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8415
                  
                  
                     Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8418
                  
                  
                     Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading No 8415
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     ex 8419
                  
                  
                     Machines for wood, paper pulp and paperboard industries
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8420
                  
                  
                     Calendaring or other rolling machines, other than for metals or glass, and cylinders therefore
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8423
                  
                  
                     Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8425 to
                     8428
                  
                  
                     Lifting, handling, loading or unloading machinery
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8429
                  
                  
                     Self-propelled bulldozers, angle dozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Road rollers
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8430
                  
                  
                     Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snow-ploughs and snow-blowers
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the value of the materials classified within heading No 8431 are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex 8431
                  
                  
                     Parts suitable for use solely or principally with road rollers
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8439
                  
                  
                     Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8441
                  
                  
                     Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within the same heading as the product are only used up to a value of 25 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8444 to
                     8447
                  
                  
                     Machines of these headings for use in the textile industry
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 8448
                  
                  
                     Auxiliary machinery for use with machines of headings Nos 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 No 8440; furniture, bases and covers specially designed for sewing machines; sewing machine needles:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Sewing machines (lock stitch only) with heads of a weight not exceeding 16 kg without motor or 17 kg with motor
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used in assembling the head (without motor) does not exceed the value of the originating materials used;
                              
                           
                                 —
                              
                              
                                 the thread tension, crochet and zigzag mechanisms used are already originating
                              
                           
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8456 to
                     8466
                  
                  
                     Machine-tools and machines and their parts and accessories of headings Nos 8456 to 8466
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8469 to
                     8472
                  
                  
                     Office machines (for example, typewriters, calculating machines, automatic data processing machines, duplicating machines, stapling machines)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8480
                  
                  
                     Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8482
                  
                  
                     Ball or roller bearings
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8484
                  
                  
                     Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packing's; mechanical seals
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8485
                  
                  
                     Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 85
                  
                  
                     Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for:
                  
                  
                     Manufacture in which
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8501
                  
                  
                     Electric motors and generators (excluding generating sets)
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 8503 are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8502
                  
                  
                     Electric generating sets and rotary converters
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 8501 or 8503, taken together, are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex 8504
                  
                  
                     Power supply units for automatic data-processing machines
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 8518
                  
                  
                     Microphones and stands therefore; loudspeakers, whether or not mounted in their enclosures; audio-frequency electric amplifiers; electric sound amplifier sets
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8519
                  
                  
                     Turntables (record-decks), record-players, cassette- players and other sound reproducing apparatus, not incorporating a sound recording device
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8520
                  
                  
                     Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8521
                  
                  
                     Video recording or reproducing apparatus, whether or not incorporating a video tuner
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8522
                  
                  
                     Parts and accessories suitable for use solely or principally with the apparatus of heading Nos 8519 to 8521
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8523
                  
                  
                     Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8524
                  
                  
                     Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Matrices and masters for the production of records
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 8523 are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8525
                  
                  
                     Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8526
                  
                  
                     Radar apparatus, radio navigational aid apparatus and radio remote control apparatus
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8527
                  
                  
                     Reception apparatus for radio-telephony, radio-telegraphy or radio broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8528
                  
                  
                     Reception apparatus for television, whether or not incorporating radio broadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8529
                  
                  
                     Parts suitable for use solely or principally with the apparatus of heading Nos 8525 to 8528:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Suitable for use solely or principally with video recording or reproducing apparatus
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8535 and
                     8536
                  
                  
                     Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8537
                  
                  
                     Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading No 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 No 8517
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 8538 are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex 8541
                  
                  
                     Diodes, transistors and similar semi conductor devices, except wafers not yet cut into chips
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8542
                  
                  
                     Electronic integrated circuits and micro assemblies
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 8541 or 8542, taken together, are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     8544
                  
                  
                     Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8545
                  
                  
                     Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8546
                  
                  
                     Electrical insulators of any material
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8547
                  
                  
                     Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly other than insulators of heading No 8546; electrical conduit tubing and joints therefore, of base metal lined with insulating material
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8548
                  
                  
                     Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 86
                  
                  
                     Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8608
                  
                  
                     Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex Chapter 87
                  
                  
                     Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     8709
                  
                  
                     Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8710
                  
                  
                     Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8711
                  
                  
                     Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 With reciprocating internal combustion piston engine of a cylinder capacity:
                              
                           
                  
                      
                  
                  
                      
                  
               
                     
                                 – –
                              
                              
                                 Not exceeding 50 cc
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex- works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 20 % of the ex-works price of the product
                  
               
                     
                                 – –
                              
                              
                                 Exceeding 50 cc
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex 8712
                  
                  
                     Bicycles without ball bearings
                  
                  
                     Manufacture from materials not classified in heading No 8714
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8715
                  
                  
                     Baby carriages and parts thereof
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     8716
                  
                  
                     Trailers and semi trailers; other vehicles, not mechanically propelled; parts thereof
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex Chapter 88
                  
                  
                     Aircraft, spacecraft, and parts thereof; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 8804
                  
                  
                     Rotochutes
                  
                  
                     Manufacture from materials of any heading including other materials of heading No 8804
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     8805
                  
                  
                     Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     Chapter 89
                  
                  
                     Ships, boats and floating structures
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product. However, hulls of heading No 8906 may not be used
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex Chapter 90
                  
                  
                     Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for:
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9001
                  
                  
                     Optical fibres and optical fibre bundles; optical fibre cables other than those of heading No 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9002
                  
                  
                     Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9004
                  
                  
                     Spectacles, goggles and the like, corrective, protective or other
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 9005
                  
                  
                     Binoculars, monocular, other optical telescopes, and mountings therefore, except for astronomical refracting telescopes and mountings therefore
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex 9006
                  
                  
                     Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than electrically ignited flashbulbs
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9007
                  
                  
                     Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9011
                  
                  
                     Compound optical microscopes, including those for photomicrography, cinephotomicrography or micro projection
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     ex 9014
                  
                  
                     Other navigational instruments and appliances
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9015
                  
                  
                     Surveying (including photogram metrical 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 No 9018
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9019
                  
                  
                     Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9020
                  
                  
                     Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 25 % of the ex-works price of the product
                  
               
                     9024
                  
                  
                     Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics)
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9025
                  
                  
                     Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9026
                  
                  
                     Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading No 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, Polari meters, refract meters, 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 therefore:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Parts and accessories
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9029
                  
                  
                     Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading Nos 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 No 9028; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9031
                  
                  
                     Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9032
                  
                  
                     Automatic regulating or controlling instruments and apparatus
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9033
                  
                  
                     Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 91
                  
                  
                     Clocks and watches and parts thereof; except for:
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9105
                  
                  
                     Other clocks
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9109
                  
                  
                     Clock movements, complete and assembled
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where the value of all the non-originating materials used does not exceed the value of the originating materials used
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9110
                  
                  
                     Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements
                  
                  
                     Manufacture:
                     
                                 —
                              
                              
                                 in which the value of all the materials used does not exceed 40 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 where, within the above limit, the materials classified within heading No 9114 are only used up to a value of 10 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9111
                  
                  
                     Watch cases and parts thereof
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9112
                  
                  
                     Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 40 % of the ex-works price of the product
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 30 % of the ex-works price of the product
                  
               
                     9113
                  
                  
                     Watch straps, watch bands and watch bracelets, and parts thereof:
                  
                  
                      
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Of base metal, whether or not gold- or silver-plated, or of metal clad with precious metal
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     
                                 –
                              
                              
                                 Other
                              
                           
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 92
                  
                  
                     Musical instruments; parts and accessories of such articles
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
                  
                      
                  
               
                     Chapter 93
                  
                  
                     Arms and ammunition; parts and accessories thereof
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex Chapter 94
                  
                  
                     Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings; except for:
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 40 % of the ex-works price of the product
                  
               
                     ex 9401 and
                     ex 9403
                  
                  
                     Base metal furniture, incorporating unstuffed cotton cloth of a weight of 300 g/m2 or less
                  
                  
                     Manufacture in which all the materials used are classified in a heading other than that of the product
                     or
                     Manufacture from cotton cloth already made up in a form ready for use of heading No 9401 or 9403, provided:
                     
                                 —
                              
                              
                                 its value does not exceed 25 % of the ex-works price of the product;
                              
                           
                                 —
                              
                              
                                 all the other materials used are already originating and are classified in a heading other than heading No 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 in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
                     9503
                  
                  
                     Other toys; reduced-size (‘scale’) models and similar recreational models, working or not; puzzles of all kinds
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex 9506
                  
                  
                     Golf clubs and parts thereof
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product. However, roughly shaped blocks for making golf club heads may be used
                  
                  
                      
                  
               
                     ex Chapter 96
                  
                  
                     Miscellaneous manufactured articles; except for:
                  
                  
                     Manufacture in which all the materials used is classified within a heading other than that of the product
                  
                  
                      
                  
               
                     ex 9601 and
                     ex 9602
                  
                  
                     Articles of animal, vegetable or mineral carving materials
                  
                  
                     Manufacture from ‘worked’ carving materials of the same heading
                  
                  
                      
                  
               
                     ex 9603
                  
                  
                     Brooms and brushes (except for besoms and the like and brushes made from marten or squirrel hair), hand-operated mechanical floor sweepers, not motorised, paint pads and rollers, squeegees and mops
                  
                  
                     Manufacture in which the value of all the materials used does not exceed 50 % of the ex-works price of the product
                  
                  
                      
                  
               
                     9605
                  
                  
                     Travel sets for personal toilet, sewing or shoe or clothes cleaning
                  
                  
                     Each item in the set must satisfy the rule, which would apply to it if it were not included in the set. However, non-originating articles may be incorporated, provided their total value does not exceed 15 % of the ex-works price of the set
                  
                  
                      
                  
               
                     9606
                  
                  
                     Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks
                  
                  
                     Manufacture in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     9608
                  
                  
                     Ball-points pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading No 9609
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product.
                     However, nibs or nib-points classified within the same heading 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 in which:
                     
                                 —
                              
                              
                                 all the materials used are classified within a heading other than that of the product;
                              
                           
                                 —
                              
                              
                                 the value of all the materials used does not exceed 50 % of the ex-works price of the product
                              
                           
                  
                      
                  
               
                     ex 9613
                  
                  
                     Lighters with piezo-igniter
                  
                  
                     Manufacture in which the value of all the materials of heading No 9613 used does not exceed 30 % of the ex-works price of the product
                  
                  
                      
                  
               
                     ex 9614
                  
                  
                     Smoking pipes and pipe bowls
                  
                  
                     Manufacture from roughly shaped blocks
                  
                  
                      
                  
               
                     Chapter 97
                  
                  
                     Works of art, collectors' pieces and antiques
                  
                  
                     Manufacture in which all the materials used are classified within a heading other than that of the product
                  
                  
                      
                  
               
            (1)  The exception concerning the Zea indurata maize is applicable until 31.12.2002.
         
            (2)  For the special conditions relating to ‘specific processes’ see Introductory Notes 7.1 and 7.3.
         
            (3)  For the special conditions relating to ‘specific processes’ see Introductory Note 7.2.
         
            (4)  Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of colouring preparations, provided they are not classified in another heading in Chapter 32.
         
            (5)  A ‘group’ is regarded as any part of the heading separated from the rest by a semi colon.
         
            (6)  In the case of the products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to 3911, on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
         
            (7)  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 percent.
         
            (8)  For special conditions relating to products made of a mixture of textile materials, see Introductory Note 5.
         
            (9)  See Introductory Note 6.
         
            (10)  For knitted or crocheted articles, not elastic or rubberized, obtained by sewing or assembly 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 December 2005.
         
            Appendix 2A
            Derogations from the list of working or processing required to be carried out on non-originating materials in order that the product manufactured can obtain originating status, accordingly to Article 4 of this Annex
            The products mentioned in the list may not all be covered by the Regulation. It is therefore necessary to consult the other parts of the Regulation.
            Common provisions
            
                        1.
                     
                     
                        For the products described in the table below, the following rules may also apply instead of the rules set out in Appendix 2.
                     
                  
                        2.
                     
                     
                        A proof of origin issued or made out pursuant to this Appendix shall contain the following statement in English: ‘Derogation – Appendix 2A of Annex II of Council Regulation (EC) No 1528/2007 – Materials of HS heading No … originating from … used.’ These statements shall be contained in box 7 of movement certificates EUR.1 referred to in Article 17 of Annex II of Council Regulation (EC) No 1528/2007, or shall be added to the invoice declaration referred to in Articles 14 and 19 of Annex II of Council Regulation (EC) No 1528/2007.
                     
                  
                        3.
                     
                     
                        The ACP States and the Member States shall take the measures necessary on their part to implement this Appendix.
                     
                  
                        HS heading
                     
                     
                        Description of product
                     
                     
                        Working or processing, carried out on non-originating materials, which confers originating status
                     
                  
                        ex Chapter 4
                     
                     
                        Dairy produce,
                        
                                    –
                                 
                                 
                                    with a content of materials of Chapter 17 not more than 20 % by weight
                                 
                              
                     
                        Manufacture in which all the materials of Chapter 4 used are wholly obtained
                     
                  
                        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.
                     
                  
                        ex Chapter 8
                     
                     
                        Edible fruit and nuts; peel of citrus fruits or melons,
                        
                                    –
                                 
                                 
                                    with a content of materials of Chapter 17 not more than 20 % by weight
                                 
                              
                     
                        Manufacture in which all the materials of Chapter 8 used are wholly obtained,
                     
                  
                        1101
                     
                     
                        Wheat or meslin flour
                     
                     
                        Manufacture from materials of any heading except that of the product
                     
                  
                        Chapter 12
                     
                     
                        Oil seed, oleaginous fruits; miscellaneous grain, seed, fruit; industrial or medical plants; straw and fodder
                     
                     
                        Manufacture from materials of any heading except that of the product
                     
                  
                        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 60 % of the ex-works price of the product
                     
                  
                        ex 1302
                     
                     
                        Vegetable saps and extracts; pectics substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products:
                        
                                    –
                                 
                                 
                                    other than mucilages and thickeners, modified, derived from vegetable products
                                 
                              
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                     
                  
                        ex 1506
                     
                     
                        Other animal fats and oils and their fractions, whether or not refined, but not chemically modified;
                        
                                    –
                                 
                                 
                                    other than solid fractions
                                 
                              
                     
                        Manufacture from materials of any heading except that of the product
                     
                  
                        ex 1507 to
                        ex 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 subheading except that of the product
                     
                  
                        
                                    –
                                 
                                 
                                    other than olive oils under headings 1509 and 1510
                                 
                              
                     
                        Manufacture from materials of any heading except that of the product
                     
                  
                        ex 1516
                     
                     
                        Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared:
                        
                                    –
                                 
                                 
                                    fats and oils and their fractions of hydrogenated castor oil, so called ‘opal wax’
                                 
                              
                     
                        Manufacture from materials classified in a heading other than that of the product
                     
                  
                        ex Chapter 18
                     
                     
                        Cocoa and cocoa preparations,
                        
                                    –
                                 
                                 
                                    with a content of materials of Chapter 17 not more than 20 % by weight
                                 
                              
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                        ex 1901
                     
                     
                        Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa in more than 40 % by weight calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa in more than 5 % by weight calculated on a totally defatted basis, not elsewhere specified or included.
                        
                                    –
                                 
                                 
                                    with a content of materials of Chapter 17 not more than 20 % by weight
                                 
                              
                     
                        Manufacture from materials of any heading, except that 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 products of Chapter 11 used are originating
                     
                  
                        
                                    –
                                 
                                 
                                    containing more than 20 % by weight of meat, meat offal, fish, crustaceans or molluscs
                                 
                              
                     
                        Manufacture in which:
                        
                                    –
                                 
                                 
                                    all the products of Chapter 11 used are originating,
                                 
                              
                                    –
                                 
                                 
                                    all the materials of Chapters 2 and 3 used are wholly obtained
                                 
                              
                  
                        1903
                     
                     
                        Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, sifting or similar forms:
                        
                                    –
                                 
                                 
                                    with a content of materials of heading 1108.13 (potato starch) not more than 20 % by weight
                                 
                              
                     
                        Manufacture from materials of any heading, except that of the product
                     
                  
                        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:
                        
                                    –
                                 
                                 
                                    with a content of materials of Chapter 17 not more than 20 % by weight
                                 
                              
                     
                        Manufacture:
                        
                                    –
                                 
                                 
                                    from materials of any heading, except those of heading 1806,
                                 
                              
                                    –
                                 
                                 
                                    in which all the products of Chapter 11 used are originating
                                 
                              
                  
                        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 in which all the products of Chapter 11 used are originating
                     
                  
                        ex Chapter 20
                     
                     
                        Preparations of vegetables, fruit, nuts or other parts of plants:
                        
                                    –
                                 
                                 
                                    from materials other than those of subheading 0711 51
                                 
                              
                                    –
                                 
                                 
                                    from materials other than of headings 2002, 2003, 2008 and 2009
                                 
                              
                                    –
                                 
                                 
                                    with a content of materials of Chapter 17 not more than 20 % by weight
                                 
                              
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                     
                  
                        ex Chapter 21
                     
                     
                        Miscellaneous edible preparations:
                        
                                    –
                                 
                                 
                                    with a content of materials of Chapters 4 and 17 not more than 20 % by weight
                                 
                              
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                     
                  
                        ex Chapter 23
                     
                     
                        Residues and waste from the food industries; prepared animal fodder:
                        
                                    –
                                 
                                 
                                    with a content of maize or materials of Chapters 2, 4 and 17 not more than 20 % by weight
                                 
                              
                     
                        Manufacture in which the value of all the materials used does not exceed 60 % of the ex-works price of the product
                     
                  
      
      
         Appendix 3
         Form for movement certificate
         
                     1.
                  
                  
                     Movement certificates EUR.1 shall be made out on the form of which a specimen appears in this Appendix. This form shall be printed in one or more of the languages in which the Regulation is drawn up. Certificates shall be made out in one of these languages and in accordance with the provisions of the domestic law of the exporting State if they are handwritten, they shall be completed in ink and in capital letters.
                  
               
                     2.
                  
                  
                     Each certificate shall measure 210 × 297mm, a tolerance of up to plus 8mm or minus 5 mm in the length may be allowed. The paper used must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2. It shall have a printed green guilloche pattern background making any falsification by mechanical or chemical means apparent to the eye.
                  
               
                     3.
                  
                  
                     The exporting States may reserve the right to print the certificates themselves or may have them printed by approved printers. In the latter case each certificate must include a reference to such approval. Each certificate must bear the name and address of the printer or a mark by which the printer can be identified. It shall also bear a serial number, either printed or not, by which it can be identified.
                  
               
            
         
            
         
            
         
            
      
      
         Appendix 4
         Invoice declaration
         The invoice declaration, the text of which is given below, must be made out in accordance with the footnotes. However, the footnotes do not have to be reproduced.
         Bulgarian version
         Износителят на продуктите, обхванати от този документ (митническо разрешение № … (1)) декларира, че освен кьдето е отбелязано друго, тези продукти са с … преференциален произход (2).
         Spanish version
         El exportador de los productos incluidos en el presente documento (autorización aduanera no … (1)) declara que, salvo indicación en sentido contrario, estos productos gozan de un origen preferencial … (2).
         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 anders angegeben, präferenzbegünstigte … (2) Ursprungswaren sind.
         Estonian version
         Käesoleva dokumendiga hõlmatud toodete eksportija (tolli 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
         To produktu eksportētājs, kuri ietverti šajā dokumentā (muitas atļauja Nr. … (1)), deklarē, ka, izņemot tur, kur ir citādi skaidri noteikts, šiem produktiem ir preferenciāla izcelsme no … (2).
         Lithuanian version
         Šiame dokumente išvardintų prekių eksportuotojas (muitinės liudijimo Nr. … (1)) deklaruoja, kad, jeigu kitaip aiškiai 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 exportador dos produtos cobertos pelo presente documento (autorização aduaneira n.o … (1)), declara que, salvo expressamente indicado em contrário, estes produtos são de origem preferencial … (2).
         Romanian version
         Exportatorul produselor ce fac obiectul acestui document (autorizaţia vamală nr. … (1)) declară că, exceptând cazul în care în mod expres este indicat altfel, aceste produse sunt de origine preferenţială … (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).
         … (3)
         
         (Place and date)
         … (4)
         
         (Signature of the exporter; in addition the name of the person signing the declaration has to be indicated in clear script)
         
            (1)  When the invoice declaration is made out by an approved exporter within the meaning of Article 22 of the Annex, 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 has to be indicated. When the invoice declaration relates in whole or in part, to products originating in Ceuta and Melilla within the meaning of Article 41 of the Annex, the exporter must clearly indicate them in the document on which the declaration is made out by means of the symbol ‘CM’.
         
            (3)  These indications may be omitted if the information is contained on the document itself.
         
            (4)  See Article 19(5) of this Annex. In cases where the exporter is not required to sign, the exemption of signature also implies the exemption of the name of the signatory.
      
      
         Appendix 5A
         Supplier declaration for products having preferential origin status
         I, the undersigned, declare that the goods listed on this invoice … (1)
         
         were produced in … (2) and satisfy the rules of origin governing preferential trade between the ACP States and the European Community.
         I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
         … (3) … (4)
         
         … (5)
         
         Note
         The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
         
            (1)  
         
                     —
                  
                  
                     If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘… listed on this invoice and marked … were produced …’
                  
               
                     —
                  
                  
                     If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of … the word ‘invoice’
                  
               
            (2)  The Community, Member State, ACP State or OCT. Where an ACP State or an OCT is given, a reference must also be made to the Community customs office holding any EUR.1 (s) concerned, giving the No of the certificate(s) concerned and, if possible, the relevant customs entry No involved.
         
            (3)  Place and date
         
            (4)  Name and function in company
         
            (5)  Signature
      
      
         Appendix 5B
         Supplier declaration for products not having preferential original status
         I, the undersigned, declare that the goods listed on this invoice … (1) were produced in … (2) and incorporate the following components or materials which do not have ACP, OCT or Community origin for preferential trade:
         … (3) … (4) … (5)
         
         …
         … (6)
         
         I undertake to make available to the customs authorities, if required, evidence in support of this declaration.
         … (7) … (8)
         
         … (9)
         
         Note
         The abovementioned text, suitably completed in conformity with the footnotes below, constitutes a supplier's declaration. The footnotes do not have to be reproduced.
         
            (1)  
         
                     —
                  
                  
                     If only some of the goods listed on the invoice are concerned they should be clearly indicated or marked and this marking entered on the declaration as follows: ‘… listed on this invoice and marked … were produced …’
                  
               
                     —
                  
                  
                     If a document other than an invoice or an annex to the invoice is used (see Article 26(3)), the name of the document concerned shall be mentioned instead of … the word ‘invoice’
                  
               
            (2)  The Community, Member State, ACP State, OCT or South Africa.
         
            (3)  Description is to be given in all cases. The description must be adequate and should be sufficiently detailed to allow the tariff classification of the goods concerned to be determined.
         
            (4)  Customs values to be given only if required.
         
            (5)  Country of origin to be given only if required. The origin to be given must be a preferential origin, all other origins to be given as ‘third country’.
         
            (6)  ‘and have undergone the following processing in [the Community] [Member State] [ACP State] [OCT] [South Africa] …’, to be added with a description of the processing carried out if this information is required.
         
            (7)  Place and date
         
            (8)  Name and function in company
         
            (9)  Signature
      
      
         Appendix 6
         Information Certificate
         
                     1.
                  
                  
                     The form of information certificate given in this Appendix shall be used and be printed in one or more of the official languages in which the Regulation is drawn up and in accordance with the provisions of the domestic law of the exporting State. Information certificates shall be completed in one of those languages; if they are handwritten, they shall be completed in ink in capital letters. They shall bear a serial number, whether or not printed, by which they can be identified.
                  
               
                     2.
                  
                  
                     The information certificate shall measure 210 × 297 mm, a tolerance of up to plus 8mm or minus 5 mm in the length may be allowed. The paper must be white, sized for writing, not containing mechanical pulp and weighing not less than 25 g/m2.
                  
               
                     3.
                  
                  
                     The national administrators may reserve the right to print the forms themselves or may have them printed by printers approved by them. In the latter case, each form must include a reference to such approval. The forms shall bear the name and address of the printer or a mark by which the printer can be identified.
                  
               
            
         
            
         
            
      
      
         Appendix 7
         Products to which Article 6(5) of this Annex shall not be applicable
         Industrial Products (1)
         CN code 96
         Motor cars and other motor vehicles
         
                      
                  
                  
                     87031010
                  
               
                      
                  
                  
                     87031090
                  
               
                      
                  
                  
                     87032110
                  
               
                      
                  
                  
                     87032190
                  
               
                      
                  
                  
                     87032211
                  
               
                      
                  
                  
                     87032219
                  
               
                      
                  
                  
                     87032290
                  
               
                      
                  
                  
                     87032311
                  
               
                      
                  
                  
                     87032319
                  
               
                      
                  
                  
                     87032390
                  
               
                      
                  
                  
                     87032410
                  
               
                      
                  
                  
                     87032490
                  
               
                      
                  
                  
                     87033110
                  
               
                      
                  
                  
                     87033190
                  
               
                      
                  
                  
                     87033211
                  
               
                      
                  
                  
                     87033219
                  
               
                      
                  
                  
                     87033290
                  
               
                      
                  
                  
                     87033311
                  
               
                      
                  
                  
                     87033319
                  
               
                      
                  
                  
                     87033390
                  
               
                      
                  
                  
                     87039010
                  
               
                      
                  
                  
                     87039090
                  
               Chassis fitted with engines
         
                      
                  
                  
                     87060011
                  
               
                      
                  
                  
                     87060019
                  
               
                      
                  
                  
                     87060091
                  
               
                      
                  
                  
                     87060099
                  
               Bodies (including cabs), for the motor vehicles
         
                      
                  
                  
                     87071010
                  
               
                      
                  
                  
                     87071090
                  
               
                      
                  
                  
                     87079010
                  
               
                      
                  
                  
                     87079090
                  
               Parts and accessories of the motor vehicles
         
                      
                  
                  
                     87081010
                  
               
                      
                  
                  
                     87081090
                  
               
                      
                  
                  
                     87082110
                  
               
                      
                  
                  
                     87082190
                  
               
                      
                  
                  
                     87082910
                  
               
                      
                  
                  
                     87082990
                  
               
                      
                  
                  
                     87083110
                  
               
                      
                  
                  
                     87083191
                  
               
                      
                  
                  
                     87083199
                  
               
                      
                  
                  
                     87083910
                  
               
                      
                  
                  
                     87083990
                  
               
                      
                  
                  
                     87084010
                  
               
                      
                  
                  
                     87084090
                  
               
                      
                  
                  
                     87085010
                  
               
                      
                  
                  
                     87085090
                  
               
                      
                  
                  
                     87086010
                  
               
                      
                  
                  
                     87086091
                  
               
                      
                  
                  
                     87086099
                  
               
                      
                  
                  
                     87087010
                  
               
                      
                  
                  
                     87087050
                  
               
                      
                  
                  
                     87087091
                  
               
                      
                  
                  
                     87087099
                  
               
                      
                  
                  
                     87088010
                  
               
                      
                  
                  
                     87088090
                  
               
                      
                  
                  
                     87089110
                  
               
                      
                  
                  
                     87089190
                  
               
                      
                  
                  
                     87089210
                  
               
                      
                  
                  
                     87089290
                  
               
                      
                  
                  
                     87089310
                  
               
                      
                  
                  
                     87089390
                  
               
                      
                  
                  
                     87089410
                  
               
                      
                  
                  
                     87089490
                  
               
                      
                  
                  
                     87089910
                  
               
                      
                  
                  
                     87089930
                  
               
                      
                  
                  
                     87089950
                  
               
                      
                  
                  
                     87089992
                  
               
                      
                  
                  
                     87089998
                  
               Industrial Products (2)
         Unwrought aluminium
         
                      
                  
                  
                     76011000
                  
               
                      
                  
                  
                     76012010
                  
               
                      
                  
                  
                     76012091
                  
               
                      
                  
                  
                     76012099
                  
               Aluminium powders and flakes
         
                      
                  
                  
                     76031000
                  
               
                      
                  
                  
                     76032000
                  
               Agricultural Products (1)
         Live horses, asses, mules and hinnies
         
                      
                  
                  
                     01012010
                  
               Milk and cream, not concentrated
         
                      
                  
                  
                     04011010
                  
               
                      
                  
                  
                     04011090
                  
               
                      
                  
                  
                     04012011
                  
               
                      
                  
                  
                     04012019
                  
               
                      
                  
                  
                     04012091
                  
               
                      
                  
                  
                     04012099
                  
               
                      
                  
                  
                     04013011
                  
               
                      
                  
                  
                     04013019
                  
               
                      
                  
                  
                     04013031
                  
               
                      
                  
                  
                     04013039
                  
               
                      
                  
                  
                     04013091
                  
               
                      
                  
                  
                     04013099
                  
               Buttermilk, curdled milk and cream, yogurt, kephir
         
                      
                  
                  
                     04031011
                  
               
                      
                  
                  
                     04031013
                  
               
                      
                  
                  
                     04031019
                  
               
                      
                  
                  
                     04031031
                  
               
                      
                  
                  
                     04031033
                  
               
                      
                  
                  
                     04031039
                  
               Potatoes, fresh or chilled
         
                      
                  
                  
                     07019051
                  
               Leguminous vegetables, shelled or unshelled, fresh or chilled
         
                      
                  
                  
                     07081020
                  
               
                      
                  
                  
                     07081095
                  
               Other vegetables, fresh or chilled
         
                      
                  
                  
                     07095190
                  
               
                      
                  
                  
                     07096010
                  
               Vegetables (uncooked or cooked by steaming or boiled)
         
                      
                  
                  
                     07108095
                  
               Vegetables provisionally preserved
         
                      
                  
                  
                     07111000
                  
               
                      
                  
                  
                     07113000
                  
               
                      
                  
                  
                     07119060
                  
               
                      
                  
                  
                     07119070
                  
               Dates, figs, pineapples, avocados, guavas, mangoes
         
                      
                  
                  
                     08042090
                  
               
                      
                  
                  
                     08043000
                  
               
                      
                  
                  
                     08044020
                  
               
                      
                  
                  
                     08044090
                  
               
                      
                  
                  
                     08044095
                  
               Grapes, fresh or dried
         
                      
                  
                  
                     08061029 (3) (12)
                  
               
                      
                  
                  
                     08062011
                  
               
                      
                  
                  
                     08062012
                  
               
                      
                  
                  
                     08062018
                  
               Melons (including watermelons) and papaws (papayas)
         
                      
                  
                  
                     08071100
                  
               
                      
                  
                  
                     08071900
                  
               Apricots, cherries, peaches (including nectarines)
         
                      
                  
                  
                     08093011 (5) (12)
                  
               
                      
                  
                  
                     08093051 (6) (12)
                  
               Other fruit, fresh
         
                      
                  
                  
                     08109040
                  
               
                      
                  
                  
                     08109085
                  
               Fruit and nuts, provisionally preserved
         
                      
                  
                  
                     08121000
                  
               
                      
                  
                  
                     08122000
                  
               
                      
                  
                  
                     08129050
                  
               
                      
                  
                  
                     08129060
                  
               
                      
                  
                  
                     08129070
                  
               
                      
                  
                  
                     08129095
                  
               Fruit, dried
         
                      
                  
                  
                     08134010
                  
               
                      
                  
                  
                     08135015
                  
               
                      
                  
                  
                     08135019
                  
               
                      
                  
                  
                     08135039
                  
               
                      
                  
                  
                     08135091
                  
               
                      
                  
                  
                     08135099
                  
               Pepper of the genus Piper; dried or crushed
         
                      
                  
                  
                     09042010
                  
               Soya-bean oil and its fractions
         
                      
                  
                  
                     15071010
                  
               
                      
                  
                  
                     15071090
                  
               
                      
                  
                  
                     15079010
                  
               
                      
                  
                  
                     15079090
                  
               Sunflower-seed, safflower or cotton-seed oil
         
                      
                  
                  
                     15121110
                  
               
                      
                  
                  
                     15121191
                  
               
                      
                  
                  
                     15121199
                  
               
                      
                  
                  
                     15121910
                  
               
                      
                  
                  
                     15121991
                  
               
                      
                  
                  
                     15121999
                  
               
                      
                  
                  
                     15122110
                  
               
                      
                  
                  
                     15122190
                  
               
                      
                  
                  
                     15122910
                  
               
                      
                  
                  
                     15122990
                  
               Rape, colza or mustard oil and fractions thereof
         
                      
                  
                  
                     15141010
                  
               
                      
                  
                  
                     15141090
                  
               
                      
                  
                  
                     15149010
                  
               
                      
                  
                  
                     15149090
                  
               Fruit, nuts and other edible parts of plants
         
                      
                  
                  
                     20081959
                  
               Fruit juices (including grape must)
         
                      
                  
                  
                     20092099
                  
               
                      
                  
                  
                     20094099
                  
               
                      
                  
                  
                     20098099
                  
               Unmanufactured tobacco; tobacco refuse
         
                      
                  
                  
                     24011010
                  
               
                      
                  
                  
                     24011020
                  
               
                      
                  
                  
                     24011041
                  
               
                      
                  
                  
                     24011049
                  
               
                      
                  
                  
                     24011060
                  
               
                      
                  
                  
                     24012010
                  
               
                      
                  
                  
                     24012020
                  
               
                      
                  
                  
                     24012041
                  
               
                      
                  
                  
                     24012060
                  
               
                      
                  
                  
                     24012070
                  
               Agricultural Products (2)
         Cut flowers and flower buds
         
                      
                  
                  
                     06031055
                  
               
                      
                  
                  
                     06031061
                  
               
                      
                  
                  
                     06031069 (11)
                  
               Onions, shallots, garlic, leeks
         
                      
                  
                  
                     07031011
                  
               
                      
                  
                  
                     07031019
                  
               
                      
                  
                  
                     07031090
                  
               
                      
                  
                  
                     07039000
                  
               Cabbages, cauliflowers, kohlrabi, kale and similar
         
                      
                  
                  
                     07041005
                  
               
                      
                  
                  
                     07041010
                  
               
                      
                  
                  
                     07041080
                  
               
                      
                  
                  
                     07042000
                  
               
                      
                  
                  
                     07049010
                  
               
                      
                  
                  
                     07049090
                  
               Lettuce (Lactuca sativa) and chicory
         
                      
                  
                  
                     07051105
                  
               
                      
                  
                  
                     07051110
                  
               
                      
                  
                  
                     07051180
                  
               
                      
                  
                  
                     07051900
                  
               
                      
                  
                  
                     07052100
                  
               
                      
                  
                  
                     07052900
                  
               Carrots, turnips, salad beetroot, salsify, celeriac
         
                      
                  
                  
                     07061000
                  
               
                      
                  
                  
                     07069005
                  
               
                      
                  
                  
                     07069011
                  
               
                      
                  
                  
                     07069017
                  
               
                      
                  
                  
                     07069030
                  
               
                      
                  
                  
                     07069090
                  
               Leguminous vegetables, shelled or unshelled, fresh or chilled
         
                      
                  
                  
                     07081090
                  
               
                      
                  
                  
                     07082020
                  
               
                      
                  
                  
                     07082090
                  
               
                      
                  
                  
                     07082095
                  
               
                      
                  
                  
                     07089000
                  
               Other vegetables, fresh or chilled
         
                      
                  
                  
                     07091030 (12)
                  
               
                      
                  
                  
                     07093000
                  
               
                      
                  
                  
                     07094000
                  
               
                      
                  
                  
                     07095110
                  
               
                      
                  
                  
                     07095150
                  
               
                      
                  
                  
                     07097000
                  
               
                      
                  
                  
                     07099010
                  
               
                      
                  
                  
                     07099020
                  
               
                      
                  
                  
                     07099040
                  
               
                      
                  
                  
                     07099050
                  
               
                      
                  
                  
                     07099090
                  
               Vegetables (uncooked or cooked by steaming or boiled)
         
                      
                  
                  
                     07101000
                  
               
                      
                  
                  
                     07102100
                  
               
                      
                  
                  
                     07102200
                  
               
                      
                  
                  
                     07102900
                  
               
                      
                  
                  
                     07103000
                  
               
                      
                  
                  
                     07108010
                  
               
                      
                  
                  
                     07108051
                  
               
                      
                  
                  
                     07108061
                  
               
                      
                  
                  
                     07108069
                  
               
                      
                  
                  
                     07108070
                  
               
                      
                  
                  
                     07108080
                  
               
                      
                  
                  
                     07108085
                  
               
                      
                  
                  
                     07109000
                  
               Vegetables provisionally preserved
         
                      
                  
                  
                     07112010
                  
               
                      
                  
                  
                     07114000
                  
               
                      
                  
                  
                     07119040
                  
               
                      
                  
                  
                     07119090
                  
               Dried vegetables, whole, cut, sliced, broken
         
                      
                  
                  
                     07122000
                  
               
                      
                  
                  
                     07123000
                  
               
                      
                  
                  
                     07129030
                  
               
                      
                  
                  
                     07129050
                  
               
                      
                  
                  
                     07129090
                  
               Manioc, arrowroot, salep, Jerusalem artichokes
         
                      
                  
                  
                     07149011
                  
               
                      
                  
                  
                     07149019
                  
               Other nuts, fresh or dried, whether or not shelled
         
                      
                  
                  
                     08021190
                  
               
                      
                  
                  
                     08022100
                  
               
                      
                  
                  
                     08022200
                  
               
                      
                  
                  
                     08024000
                  
               Bananas, including plantains, fresh or dried
         
                      
                  
                  
                     08030011
                  
               
                      
                  
                  
                     08030090
                  
               Dates, figs, pineapples, avocados, guavas, mangoes
         
                      
                  
                  
                     08042010
                  
               Citrus fruit, fresh or dried
         
                      
                  
                  
                     08052021 (1) (12)
                  
               
                      
                  
                  
                     08052023 (1) (12)
                  
               
                      
                  
                  
                     08052025 (1) (12)
                  
               
                      
                  
                  
                     08052027 (1) (12)
                  
               
                      
                  
                  
                     08052029 (1) (12)
                  
               
                      
                  
                  
                     08053090
                  
               
                      
                  
                  
                     08059000
                  
               Grapes, fresh or dried
         
                      
                  
                  
                     08061095
                  
               
                      
                  
                  
                     08061097
                  
               Apples, pears and quinces, fresh
         
                      
                  
                  
                     08081010 (12)
                  
               
                      
                  
                  
                     08082010 (12)
                  
               
                      
                  
                  
                     08082090
                  
               Apricots, cherries, peaches (including nectarines)
         
                      
                  
                  
                     08091010 (12)
                  
               
                      
                  
                  
                     08091050 (12)
                  
               
                      
                  
                  
                     08092019 (12)
                  
               
                      
                  
                  
                     08092029 (12)
                  
               
                      
                  
                  
                     08093011 (7) (12)
                  
               
                      
                  
                  
                     08093019 (12)
                  
               
                      
                  
                  
                     08093051 (8) (12)
                  
               
                      
                  
                  
                     08093059 (12)
                  
               
                      
                  
                  
                     08094040 (12)
                  
               Other fruit, fresh
         
                      
                  
                  
                     08101005
                  
               
                      
                  
                  
                     08102090
                  
               
                      
                  
                  
                     08103010
                  
               
                      
                  
                  
                     08103030
                  
               
                      
                  
                  
                     08103090
                  
               
                      
                  
                  
                     08104090
                  
               
                      
                  
                  
                     08105000
                  
               Fruit and nuts, uncooked or cooked by steaming
         
                      
                  
                  
                     08112011
                  
               
                      
                  
                  
                     08112031
                  
               
                      
                  
                  
                     08112039
                  
               
                      
                  
                  
                     08112059
                  
               
                      
                  
                  
                     08119011
                  
               
                      
                  
                  
                     08119019
                  
               
                      
                  
                  
                     08119039
                  
               
                      
                  
                  
                     08119075
                  
               
                      
                  
                  
                     08119080
                  
               
                      
                  
                  
                     08119095
                  
               Fruit and nuts, provisionally preserved
         
                      
                  
                  
                     08129010
                  
               
                      
                  
                  
                     08129020
                  
               Fruit, dried
         
                      
                  
                  
                     08132000
                  
               Wheat and meslin
         
                      
                  
                  
                     10019010
                  
               Buckwheat, millet and canary seed; other cereals
         
                      
                  
                  
                     10081000
                  
               
                      
                  
                  
                     10082000
                  
               
                      
                  
                  
                     10089090
                  
               Flour, meal, powder, flakes, granules and pellets
         
                      
                  
                  
                     11051000
                  
               
                      
                  
                  
                     11052000
                  
               Flour, meal and powder of the dried leguminous vegetables
         
                      
                  
                  
                     11061000
                  
               
                      
                  
                  
                     11063010
                  
               
                      
                  
                  
                     11063090
                  
               Fats and oils and their fractions, of fish
         
                      
                  
                  
                     15043011
                  
               Other prepared or preserved meat, meat offal
         
                      
                  
                  
                     16022011
                  
               
                      
                  
                  
                     16022019
                  
               
                      
                  
                  
                     16023111
                  
               
                      
                  
                  
                     16023119
                  
               
                      
                  
                  
                     16023130
                  
               
                      
                  
                  
                     16023190
                  
               
                      
                  
                  
                     16023219
                  
               
                      
                  
                  
                     16023230
                  
               
                      
                  
                  
                     16023290
                  
               
                      
                  
                  
                     16023929
                  
               
                      
                  
                  
                     16023940
                  
               
                      
                  
                  
                     16023980
                  
               
                      
                  
                  
                     16024190
                  
               
                      
                  
                  
                     16024290
                  
               
                      
                  
                  
                     16029031
                  
               
                      
                  
                  
                     16029072
                  
               
                      
                  
                  
                     16029076
                  
               Vegetables, fruit, nuts and other edible parts
         
                      
                  
                  
                     20011000
                  
               
                      
                  
                  
                     20012000
                  
               
                      
                  
                  
                     20019050
                  
               
                      
                  
                  
                     20019065
                  
               
                      
                  
                  
                     20019096
                  
               Mushrooms and truffles, prepared or preserved
         
                      
                  
                  
                     20031020
                  
               
                      
                  
                  
                     20031030
                  
               
                      
                  
                  
                     20031080
                  
               
                      
                  
                  
                     20032000
                  
               Other vegetables prepared or preserved otherwise
         
                      
                  
                  
                     20041010
                  
               
                      
                  
                  
                     20041099
                  
               
                      
                  
                  
                     20049050
                  
               
                      
                  
                  
                     20049091
                  
               
                      
                  
                  
                     20049098
                  
               Other vegetables prepared or preserved otherwise
         
                      
                  
                  
                     20051000
                  
               
                      
                  
                  
                     20052020
                  
               
                      
                  
                  
                     20052080
                  
               
                      
                  
                  
                     20054000
                  
               
                      
                  
                  
                     20055100
                  
               
                      
                  
                  
                     20055900
                  
               Vegetables, fruit, nuts, fruit-peel
         
                      
                  
                  
                     20060031
                  
               
                      
                  
                  
                     20060035
                  
               
                      
                  
                  
                     20060038
                  
               
                      
                  
                  
                     20060099
                  
               Jams, fruit jellies, marmalades, fruit or nut puree
         
                      
                  
                  
                     20071091
                  
               
                      
                  
                  
                     20079993
                  
               Fruit, nuts and other edible parts of plants
         
                      
                  
                  
                     20081194
                  
               
                      
                  
                  
                     20081198
                  
               
                      
                  
                  
                     20081919
                  
               
                      
                  
                  
                     20081995
                  
               
                      
                  
                  
                     20081999
                  
               
                      
                  
                  
                     20082051
                  
               
                      
                  
                  
                     20082059
                  
               
                      
                  
                  
                     20082071
                  
               
                      
                  
                  
                     20082079
                  
               
                      
                  
                  
                     20082091
                  
               
                      
                  
                  
                     20082099
                  
               
                      
                  
                  
                     20083011
                  
               
                      
                  
                  
                     20083039
                  
               
                      
                  
                  
                     20083051
                  
               
                      
                  
                  
                     20083059
                  
               
                      
                  
                  
                     20084011
                  
               
                      
                  
                  
                     20084021
                  
               
                      
                  
                  
                     20084029
                  
               
                      
                  
                  
                     20084039
                  
               
                      
                  
                  
                     20086011
                  
               
                      
                  
                  
                     20086031
                  
               
                      
                  
                  
                     20086039
                  
               
                      
                  
                  
                     20086059
                  
               
                      
                  
                  
                     20086069
                  
               
                      
                  
                  
                     20086079
                  
               
                      
                  
                  
                     20086099
                  
               
                      
                  
                  
                     20087011
                  
               
                      
                  
                  
                     20087031
                  
               
                      
                  
                  
                     20087039
                  
               
                      
                  
                  
                     20087059
                  
               
                      
                  
                  
                     20088011
                  
               
                      
                  
                  
                     20088031
                  
               
                      
                  
                  
                     20088039
                  
               
                      
                  
                  
                     20088050
                  
               
                      
                  
                  
                     20088070
                  
               
                      
                  
                  
                     20088091
                  
               
                      
                  
                  
                     20088099
                  
               
                      
                  
                  
                     20089923
                  
               
                      
                  
                  
                     20089925
                  
               
                      
                  
                  
                     20089926
                  
               
                      
                  
                  
                     20089928
                  
               
                      
                  
                  
                     20089936
                  
               
                      
                  
                  
                     20089945
                  
               
                      
                  
                  
                     20089946
                  
               
                      
                  
                  
                     20089949
                  
               
                      
                  
                  
                     20089953
                  
               
                      
                  
                  
                     20089955
                  
               
                      
                  
                  
                     20089961
                  
               
                      
                  
                  
                     20089962
                  
               
                      
                  
                  
                     20089968
                  
               
                      
                  
                  
                     20089972
                  
               
                      
                  
                  
                     20089974
                  
               
                      
                  
                  
                     20089979
                  
               
                      
                  
                  
                     20089999
                  
               Fruit juices (including grape must)
         
                      
                  
                  
                     20091119
                  
               
                      
                  
                  
                     20091191
                  
               
                      
                  
                  
                     20091919
                  
               
                      
                  
                  
                     20091991
                  
               
                      
                  
                  
                     20091999
                  
               
                      
                  
                  
                     20092019
                  
               
                      
                  
                  
                     20092091
                  
               
                      
                  
                  
                     20093019
                  
               
                      
                  
                  
                     20093031
                  
               
                      
                  
                  
                     20093039
                  
               
                      
                  
                  
                     20093051
                  
               
                      
                  
                  
                     20093055
                  
               
                      
                  
                  
                     20093091
                  
               
                      
                  
                  
                     20093095
                  
               
                      
                  
                  
                     20093099
                  
               
                      
                  
                  
                     20094019
                  
               
                      
                  
                  
                     20094091
                  
               
                      
                  
                  
                     20098019
                  
               
                      
                  
                  
                     20098050
                  
               
                      
                  
                  
                     20098061
                  
               
                      
                  
                  
                     20098063
                  
               
                      
                  
                  
                     20098073
                  
               
                      
                  
                  
                     20098079
                  
               
                      
                  
                  
                     20098083
                  
               
                      
                  
                  
                     20098084
                  
               
                      
                  
                  
                     20098086
                  
               
                      
                  
                  
                     20098097
                  
               
                      
                  
                  
                     20099019
                  
               
                      
                  
                  
                     20099029
                  
               
                      
                  
                  
                     20099039
                  
               
                      
                  
                  
                     20099041
                  
               
                      
                  
                  
                     20099051
                  
               
                      
                  
                  
                     20099059
                  
               
                      
                  
                  
                     20099073
                  
               
                      
                  
                  
                     20099079
                  
               
                      
                  
                  
                     20099092
                  
               
                      
                  
                  
                     20099094
                  
               
                      
                  
                  
                     20099095
                  
               
                      
                  
                  
                     20099096
                  
               
                      
                  
                  
                     20099097
                  
               
                      
                  
                  
                     20099098
                  
               Other fermented beverages (for example, cider)
         
                      
                  
                  
                     22060010
                  
               Wine lees; argol
         
                      
                  
                  
                     23070019
                  
               Vegetable materials and vegetable waste
         
                      
                  
                  
                     23089019
                  
               Agricultural Products (3)
         Live swine
         
                      
                  
                  
                     01039110
                  
               
                      
                  
                  
                     01039211
                  
               
                      
                  
                  
                     01039219
                  
               Live sheep and goats
         
                      
                  
                  
                     01041030
                  
               
                      
                  
                  
                     01041080
                  
               
                      
                  
                  
                     01042090
                  
               Live poultry, that is to say, fowls of the species
         
                      
                  
                  
                     01051111
                  
               
                      
                  
                  
                     01051119
                  
               
                      
                  
                  
                     01051191
                  
               
                      
                  
                  
                     01051199
                  
               
                      
                  
                  
                     01051200
                  
               
                      
                  
                  
                     01051920
                  
               
                      
                  
                  
                     01051990
                  
               
                      
                  
                  
                     01059200
                  
               
                      
                  
                  
                     01059300
                  
               
                      
                  
                  
                     01059910
                  
               
                      
                  
                  
                     01059920
                  
               
                      
                  
                  
                     01059930
                  
               
                      
                  
                  
                     01059950
                  
               Meat of swine, fresh, chilled or frozen
         
                      
                  
                  
                     02031110
                  
               
                      
                  
                  
                     02031211
                  
               
                      
                  
                  
                     02031219
                  
               
                      
                  
                  
                     02031911
                  
               
                      
                  
                  
                     02031913
                  
               
                      
                  
                  
                     02031915
                  
               
                      
                  
                  
                     02031955
                  
               
                      
                  
                  
                     02031959
                  
               
                      
                  
                  
                     02032110
                  
               
                      
                  
                  
                     02032211
                  
               
                      
                  
                  
                     02032219
                  
               
                      
                  
                  
                     02032911
                  
               
                      
                  
                  
                     02032913
                  
               
                      
                  
                  
                     02032915
                  
               
                      
                  
                  
                     02032955
                  
               
                      
                  
                  
                     02032959
                  
               Meat of sheep or goats, fresh, chilled or frozen
         
                      
                  
                  
                     02041000
                  
               
                      
                  
                  
                     02042100
                  
               
                      
                  
                  
                     02042210
                  
               
                      
                  
                  
                     02042230
                  
               
                      
                  
                  
                     02042250
                  
               
                      
                  
                  
                     02042290
                  
               
                      
                  
                  
                     02042300
                  
               
                      
                  
                  
                     02043000
                  
               
                      
                  
                  
                     02044100
                  
               
                      
                  
                  
                     02044210
                  
               
                      
                  
                  
                     02044230
                  
               
                      
                  
                  
                     02044250
                  
               
                      
                  
                  
                     02044290
                  
               
                      
                  
                  
                     02044310
                  
               
                      
                  
                  
                     02044390
                  
               
                      
                  
                  
                     02045011
                  
               
                      
                  
                  
                     02045013
                  
               
                      
                  
                  
                     02045015
                  
               
                      
                  
                  
                     02045019
                  
               
                      
                  
                  
                     02045031
                  
               
                      
                  
                  
                     02045039
                  
               
                      
                  
                  
                     02045051
                  
               
                      
                  
                  
                     02045053
                  
               
                      
                  
                  
                     02045055
                  
               
                      
                  
                  
                     02045059
                  
               
                      
                  
                  
                     02045071
                  
               
                      
                  
                  
                     02045079
                  
               Meat and edible offal
         
                      
                  
                  
                     02071110
                  
               
                      
                  
                  
                     02071130
                  
               
                      
                  
                  
                     02071190
                  
               
                      
                  
                  
                     02071210
                  
               
                      
                  
                  
                     02071290
                  
               
                      
                  
                  
                     02071310
                  
               
                      
                  
                  
                     02071320
                  
               
                      
                  
                  
                     02071330
                  
               
                      
                  
                  
                     02071340
                  
               
                      
                  
                  
                     02071350
                  
               
                      
                  
                  
                     02071360
                  
               
                      
                  
                  
                     02071370
                  
               
                      
                  
                  
                     02071399
                  
               
                      
                  
                  
                     02071410
                  
               
                      
                  
                  
                     02071420
                  
               
                      
                  
                  
                     02071430
                  
               
                      
                  
                  
                     02071440
                  
               
                      
                  
                  
                     02071450
                  
               
                      
                  
                  
                     02071460
                  
               
                      
                  
                  
                     02071470
                  
               
                      
                  
                  
                     02071499
                  
               
                      
                  
                  
                     02072410
                  
               
                      
                  
                  
                     02072490
                  
               
                      
                  
                  
                     02072510
                  
               
                      
                  
                  
                     02072590
                  
               
                      
                  
                  
                     02072610
                  
               
                      
                  
                  
                     02072620
                  
               
                      
                  
                  
                     02072630
                  
               
                      
                  
                  
                     02072640
                  
               
                      
                  
                  
                     02072650
                  
               
                      
                  
                  
                     02072660
                  
               
                      
                  
                  
                     02072670
                  
               
                      
                  
                  
                     02072680
                  
               
                      
                  
                  
                     02072699
                  
               
                      
                  
                  
                     02072710
                  
               
                      
                  
                  
                     02072720
                  
               
                      
                  
                  
                     02072730
                  
               
                      
                  
                  
                     02072740
                  
               
                      
                  
                  
                     02072750
                  
               
                      
                  
                  
                     02072760
                  
               
                      
                  
                  
                     02072770
                  
               
                      
                  
                  
                     02072780
                  
               
                      
                  
                  
                     02072799
                  
               
                      
                  
                  
                     02073211
                  
               
                      
                  
                  
                     02073215
                  
               
                      
                  
                  
                     02073219
                  
               
                      
                  
                  
                     02073251
                  
               
                      
                  
                  
                     02073259
                  
               
                      
                  
                  
                     02073290
                  
               
                      
                  
                  
                     02073311
                  
               
                      
                  
                  
                     02073319
                  
               
                      
                  
                  
                     02073351
                  
               
                      
                  
                  
                     02073359
                  
               
                      
                  
                  
                     02073390
                  
               
                      
                  
                  
                     02073511
                  
               
                      
                  
                  
                     02073515
                  
               
                      
                  
                  
                     02073521
                  
               
                      
                  
                  
                     02073523
                  
               
                      
                  
                  
                     02073525
                  
               
                      
                  
                  
                     02073531
                  
               
                      
                  
                  
                     02073541
                  
               
                      
                  
                  
                     02073551
                  
               
                      
                  
                  
                     02073553
                  
               
                      
                  
                  
                     02073561
                  
               
                      
                  
                  
                     02073563
                  
               
                      
                  
                  
                     02073571
                  
               
                      
                  
                  
                     02073579
                  
               
                      
                  
                  
                     02073599
                  
               
                      
                  
                  
                     02073611
                  
               
                      
                  
                  
                     02073615
                  
               
                      
                  
                  
                     02073621
                  
               
                      
                  
                  
                     02073623
                  
               
                      
                  
                  
                     02073625
                  
               
                      
                  
                  
                     02073631
                  
               
                      
                  
                  
                     02073641
                  
               
                      
                  
                  
                     02073651
                  
               
                      
                  
                  
                     02073653
                  
               
                      
                  
                  
                     02073661
                  
               
                      
                  
                  
                     02073663
                  
               
                      
                  
                  
                     02073671
                  
               
                      
                  
                  
                     02073679
                  
               
                      
                  
                  
                     02073690
                  
               Pig fat, free of lean meat, and poultry fat
         
                      
                  
                  
                     02090011
                  
               
                      
                  
                  
                     02090019
                  
               
                      
                  
                  
                     02090030
                  
               
                      
                  
                  
                     02090090
                  
               Meat and edible meat offal, salted, in brine
         
                      
                  
                  
                     02101111
                  
               
                      
                  
                  
                     02101119
                  
               
                      
                  
                  
                     02101131
                  
               
                      
                  
                  
                     02101139
                  
               
                      
                  
                  
                     02101190
                  
               
                      
                  
                  
                     02101211
                  
               
                      
                  
                  
                     02101219
                  
               
                      
                  
                  
                     02101290
                  
               
                      
                  
                  
                     02101910
                  
               
                      
                  
                  
                     02101920
                  
               
                      
                  
                  
                     02101930
                  
               
                      
                  
                  
                     02101940
                  
               
                      
                  
                  
                     02101951
                  
               
                      
                  
                  
                     02101959
                  
               
                      
                  
                  
                     02101960
                  
               
                      
                  
                  
                     02101970
                  
               
                      
                  
                  
                     02101981
                  
               
                      
                  
                  
                     02101989
                  
               
                      
                  
                  
                     02101990
                  
               
                      
                  
                  
                     02109011
                  
               
                      
                  
                  
                     02109019
                  
               
                      
                  
                  
                     02109021
                  
               
                      
                  
                  
                     02109029
                  
               
                      
                  
                  
                     02109031
                  
               
                      
                  
                  
                     02109039
                  
               Milk and cream, concentrated
         
                      
                  
                  
                     04029111
                  
               
                      
                  
                  
                     04029119
                  
               
                      
                  
                  
                     04029131
                  
               
                      
                  
                  
                     04029139
                  
               
                      
                  
                  
                     04029151
                  
               
                      
                  
                  
                     04029159
                  
               
                      
                  
                  
                     04029191
                  
               
                      
                  
                  
                     04029199
                  
               
                      
                  
                  
                     04029911
                  
               
                      
                  
                  
                     04029919
                  
               
                      
                  
                  
                     04029931
                  
               
                      
                  
                  
                     04029939
                  
               
                      
                  
                  
                     04029991
                  
               
                      
                  
                  
                     04029999
                  
               Buttermilk, curdled milk and cream, yogurt, kephir
         
                      
                  
                  
                     04039051
                  
               
                      
                  
                  
                     04039053
                  
               
                      
                  
                  
                     04039059
                  
               
                      
                  
                  
                     04039061
                  
               
                      
                  
                  
                     04039063
                  
               
                      
                  
                  
                     04039069
                  
               Whey, whether or not concentrated
         
                      
                  
                  
                     04041048
                  
               
                      
                  
                  
                     04041052
                  
               
                      
                  
                  
                     04041054
                  
               
                      
                  
                  
                     04041056
                  
               
                      
                  
                  
                     04041058
                  
               
                      
                  
                  
                     04041062
                  
               
                      
                  
                  
                     04041072
                  
               
                      
                  
                  
                     04041074
                  
               
                      
                  
                  
                     04041076
                  
               
                      
                  
                  
                     04041078
                  
               
                      
                  
                  
                     04041082
                  
               
                      
                  
                  
                     04041084
                  
               Cheese and curd
         
                      
                  
                  
                     04061020 (11)
                  
               
                      
                  
                  
                     04061080 (11)
                  
               
                      
                  
                  
                     04062090 (11)
                  
               
                      
                  
                  
                     04063010 (11)
                  
               
                      
                  
                  
                     04063031 (11)
                  
               
                      
                  
                  
                     04063039 (11)
                  
               
                      
                  
                  
                     04063090 (11)
                  
               
                      
                  
                  
                     04064090 (11)
                  
               
                      
                  
                  
                     04069001 (11)
                  
               
                      
                  
                  
                     04069021 (11)
                  
               
                      
                  
                  
                     04069050 (11)
                  
               
                      
                  
                  
                     04069069 (11)
                  
               
                      
                  
                  
                     04069078 (11)
                  
               
                      
                  
                  
                     04069086 (11)
                  
               
                      
                  
                  
                     04069087 (11)
                  
               
                      
                  
                  
                     04069088 (11)
                  
               
                      
                  
                  
                     04069093 (11)
                  
               
                      
                  
                  
                     04069099 (11)
                  
               Birds' eggs, in shell, fresh, preserved or cooked
         
                      
                  
                  
                     04070011
                  
               
                      
                  
                  
                     04070019
                  
               
                      
                  
                  
                     04070030
                  
               Birds' eggs, not in shell, and egg yolks, fresh
         
                      
                  
                  
                     04081180
                  
               
                      
                  
                  
                     04081981
                  
               
                      
                  
                  
                     04081989
                  
               
                      
                  
                  
                     04089180
                  
               
                      
                  
                  
                     04089980
                  
               Natural honey
         
                      
                  
                  
                     04090000
                  
               Tomatoes, fresh or chilled
         
                      
                  
                  
                     07020015 (12)
                  
               
                      
                  
                  
                     07020020 (12)
                  
               
                      
                  
                  
                     07020025 (12)
                  
               
                      
                  
                  
                     07020030 (12)
                  
               
                      
                  
                  
                     07020035 (12)
                  
               
                      
                  
                  
                     07020040 (12)
                  
               
                      
                  
                  
                     07020045 (12)
                  
               
                      
                  
                  
                     07020050 (12)
                  
               Cucumbers and gherkins, fresh or chilled
         
                      
                  
                  
                     07070010 (12)
                  
               
                      
                  
                  
                     07070015 (12)
                  
               
                      
                  
                  
                     07070020 (12)
                  
               
                      
                  
                  
                     07070025 (12)
                  
               
                      
                  
                  
                     07070030 (12)
                  
               
                      
                  
                  
                     07070035 (12)
                  
               
                      
                  
                  
                     07070040 (12)
                  
               
                      
                  
                  
                     07070090
                  
               Other vegetables, fresh or chilled
         
                      
                  
                  
                     07091010 (12)
                  
               
                      
                  
                  
                     07091020 (12)
                  
               
                      
                  
                  
                     07092000
                  
               
                      
                  
                  
                     07099039
                  
               
                      
                  
                  
                     07099075 (12)
                  
               
                      
                  
                  
                     07099077 (12)
                  
               
                      
                  
                  
                     07099079 (12)
                  
               Vegetables provisionally preserved
         
                      
                  
                  
                     07112090
                  
               Dried vegetables, whole, cut, sliced, broken
         
                      
                  
                  
                     07129019
                  
               Manioc, arrowroot, salep, Jerusalem artichokes
         
                      
                  
                  
                     07141010
                  
               
                      
                  
                  
                     07141091
                  
               
                      
                  
                  
                     07141099
                  
               
                      
                  
                  
                     07142090
                  
               Citrus fruit, fresh or dried
         
                      
                  
                  
                     08051037 (2) (12)
                  
               
                      
                  
                  
                     08051038 (2) (12)
                  
               
                      
                  
                  
                     08051039 (2) (12)
                  
               
                      
                  
                  
                     08051042 (2) (12)
                  
               
                      
                  
                  
                     08051046 (2) (12)
                  
               
                      
                  
                  
                     08051082
                  
               
                      
                  
                  
                     08051084
                  
               
                      
                  
                  
                     08051086
                  
               
                      
                  
                  
                     08052011 (12)
                  
               
                      
                  
                  
                     08052013 (12)
                  
               
                      
                  
                  
                     08052015 (12)
                  
               
                      
                  
                  
                     08052017 (12)
                  
               
                      
                  
                  
                     08052019 (12)
                  
               
                      
                  
                  
                     08052021 (10) (12)
                  
               
                      
                  
                  
                     08052023 (10) (12)
                  
               
                      
                  
                  
                     08052025 (10) (12)
                  
               
                      
                  
                  
                     08052027 (10) (12)
                  
               
                      
                  
                  
                     08052029 (10) (12)
                  
               
                      
                  
                  
                     08052031 (12)
                  
               
                      
                  
                  
                     08052033 (12)
                  
               
                      
                  
                  
                     08052035 (12)
                  
               
                      
                  
                  
                     08052037 (12)
                  
               
                      
                  
                  
                     08052039 (12)
                  
               Grapes, fresh or dried
         
                      
                  
                  
                     08061021 (12)
                  
               
                      
                  
                  
                     08061029 (4) (12)
                  
               
                      
                  
                  
                     08061030 (12)
                  
               
                      
                  
                  
                     08061050 (12)
                  
               
                      
                  
                  
                     08061061 (12)
                  
               
                      
                  
                  
                     08061069 (12)
                  
               
                      
                  
                  
                     08061093
                  
               Apricots, cherries, peaches (including nectarines)
         
                      
                  
                  
                     08091020 (12)
                  
               
                      
                  
                  
                     08091030 (12)
                  
               
                      
                  
                  
                     08091040 (12)
                  
               
                      
                  
                  
                     08092011 (12)
                  
               
                      
                  
                  
                     08092021 (12)
                  
               
                      
                  
                  
                     08092031 (12)
                  
               
                      
                  
                  
                     08092039 (12)
                  
               
                      
                  
                  
                     08092041 (12)
                  
               
                      
                  
                  
                     08092049 (12)
                  
               
                      
                  
                  
                     08092051 (12)
                  
               
                      
                  
                  
                     08092059 (12)
                  
               
                      
                  
                  
                     08092061 (12)
                  
               
                      
                  
                  
                     08092069 (12)
                  
               
                      
                  
                  
                     08092071 (12)
                  
               
                      
                  
                  
                     08092079 (12)
                  
               
                      
                  
                  
                     08093021 (12)
                  
               
                      
                  
                  
                     08093029 (12)
                  
               
                      
                  
                  
                     08093031 (12)
                  
               
                      
                  
                  
                     08093039 (12)
                  
               
                      
                  
                  
                     08093041 (12)
                  
               
                      
                  
                  
                     08093049 (12)
                  
               
                      
                  
                  
                     08094020 (12)
                  
               
                      
                  
                  
                     08094030 (12)
                  
               Other fruit, fresh
         
                      
                  
                  
                     08101010
                  
               
                      
                  
                  
                     08101080
                  
               
                      
                  
                  
                     08102010
                  
               Fruit and nuts, uncooked or cooked by steaming
         
                      
                  
                  
                     08111011
                  
               
                      
                  
                  
                     08111019
                  
               Wheat and meslin
         
                      
                  
                  
                     10011000
                  
               
                      
                  
                  
                     10019091
                  
               
                      
                  
                  
                     10019099
                  
               Rye
         
                      
                  
                  
                     10020000
                  
               Barley
         
                      
                  
                  
                     10030010
                  
               
                      
                  
                  
                     10030090
                  
               Oats
         
                      
                  
                  
                     10040000
                  
               Buckwheat, millet and canary seed; other cereals
         
                      
                  
                  
                     10089010
                  
               Wheat or meslin flour
         
                      
                  
                  
                     11010011
                  
               
                      
                  
                  
                     11010015
                  
               
                      
                  
                  
                     11010090
                  
               Cereal flours other than of wheat or meslin
         
                      
                  
                  
                     11021000
                  
               
                      
                  
                  
                     11029010
                  
               
                      
                  
                  
                     11029030
                  
               
                      
                  
                  
                     11029090
                  
               Cereal groats, meal and pellets
         
                      
                  
                  
                     11031110
                  
               
                      
                  
                  
                     11031190
                  
               
                      
                  
                  
                     11031200
                  
               
                      
                  
                  
                     11031910
                  
               
                      
                  
                  
                     11031930
                  
               
                      
                  
                  
                     11031990
                  
               
                      
                  
                  
                     11032100
                  
               
                      
                  
                  
                     11032910
                  
               
                      
                  
                  
                     11032920
                  
               
                      
                  
                  
                     11032930
                  
               
                      
                  
                  
                     11032990
                  
               Cereal grains otherwise worked
         
                      
                  
                  
                     11041110
                  
               
                      
                  
                  
                     11041190
                  
               
                      
                  
                  
                     11041210
                  
               
                      
                  
                  
                     11041290
                  
               
                      
                  
                  
                     11041910
                  
               
                      
                  
                  
                     11041930
                  
               
                      
                  
                  
                     11041999
                  
               
                      
                  
                  
                     11042110
                  
               
                      
                  
                  
                     11042130
                  
               
                      
                  
                  
                     11042150
                  
               
                      
                  
                  
                     11042190
                  
               
                      
                  
                  
                     11042199
                  
               
                      
                  
                  
                     11042220
                  
               
                      
                  
                  
                     11042230
                  
               
                      
                  
                  
                     11042250
                  
               
                      
                  
                  
                     11042290
                  
               
                      
                  
                  
                     11042292
                  
               
                      
                  
                  
                     11042299
                  
               
                      
                  
                  
                     11042911
                  
               
                      
                  
                  
                     11042915
                  
               
                      
                  
                  
                     11042919
                  
               
                      
                  
                  
                     11042931
                  
               
                      
                  
                  
                     11042935
                  
               
                      
                  
                  
                     11042939
                  
               
                      
                  
                  
                     11042951
                  
               
                      
                  
                  
                     11042955
                  
               
                      
                  
                  
                     11042959
                  
               
                      
                  
                  
                     11042981
                  
               
                      
                  
                  
                     11042985
                  
               
                      
                  
                  
                     11042989
                  
               
                      
                  
                  
                     11043010
                  
               Flour, meal and powder of the dried leguminous vegetables
         
                      
                  
                  
                     11062010
                  
               
                      
                  
                  
                     11062090
                  
               Malt, whether or not roasted
         
                      
                  
                  
                     11071011
                  
               
                      
                  
                  
                     11071019
                  
               
                      
                  
                  
                     11071091
                  
               
                      
                  
                  
                     11071099
                  
               
                      
                  
                  
                     11072000
                  
               Locust beans, seaweeds and other algae, sugar beet
         
                      
                  
                  
                     12129120
                  
               
                      
                  
                  
                     12129180
                  
               Pig fat (including lard) and poultry fat
         
                      
                  
                  
                     15010019
                  
               Olive oil and its fractions, whether or not refined
         
                      
                  
                  
                     15091010
                  
               
                      
                  
                  
                     15091090
                  
               
                      
                  
                  
                     15099000
                  
               Other oils and their fractions
         
                      
                  
                  
                     15100010
                  
               
                      
                  
                  
                     15100090
                  
               Degras
         
                      
                  
                  
                     15220031
                  
               
                      
                  
                  
                     15220039
                  
               Sausages and similar products, of meat, meat offal
         
                      
                  
                  
                     16010091
                  
               
                      
                  
                  
                     16010099
                  
               Other prepared or preserved meat, meat offal
         
                      
                  
                  
                     16021000
                  
               
                      
                  
                  
                     16022090
                  
               
                      
                  
                  
                     16023211
                  
               
                      
                  
                  
                     16023921
                  
               
                      
                  
                  
                     16024110
                  
               
                      
                  
                  
                     16024210
                  
               
                      
                  
                  
                     16024911
                  
               
                      
                  
                  
                     16024913
                  
               
                      
                  
                  
                     16024915
                  
               
                      
                  
                  
                     16024919
                  
               
                      
                  
                  
                     16024930
                  
               
                      
                  
                  
                     16024950
                  
               
                      
                  
                  
                     16024990
                  
               
                      
                  
                  
                     16025031
                  
               
                      
                  
                  
                     16025039
                  
               
                      
                  
                  
                     16025080
                  
               
                      
                  
                  
                     16029010
                  
               
                      
                  
                  
                     16029041
                  
               
                      
                  
                  
                     16029051
                  
               
                      
                  
                  
                     16029069
                  
               
                      
                  
                  
                     16029074
                  
               
                      
                  
                  
                     16029078
                  
               
                      
                  
                  
                     16029098
                  
               Other sugars, including chemically pure lactose
         
                      
                  
                  
                     17021100
                  
               
                      
                  
                  
                     17021900
                  
               Pasta, whether or not cooked or stuffed
         
                      
                  
                  
                     19022030
                  
               Jams, fruit jellies, marmalades, fruit or nut puree
         
                      
                  
                  
                     20071099
                  
               
                      
                  
                  
                     20079190
                  
               
                      
                  
                  
                     20079991
                  
               
                      
                  
                  
                     20079998
                  
               Fruit, nuts and other edible parts of plants
         
                      
                  
                  
                     20082011
                  
               
                      
                  
                  
                     20082031
                  
               
                      
                  
                  
                     20083019
                  
               
                      
                  
                  
                     20083031
                  
               
                      
                  
                  
                     20083079
                  
               
                      
                  
                  
                     20083091
                  
               
                      
                  
                  
                     20083099
                  
               
                      
                  
                  
                     20084019
                  
               
                      
                  
                  
                     20084031
                  
               
                      
                  
                  
                     20085011
                  
               
                      
                  
                  
                     20085019
                  
               
                      
                  
                  
                     20085031
                  
               
                      
                  
                  
                     20085039
                  
               
                      
                  
                  
                     20085051
                  
               
                      
                  
                  
                     20085059
                  
               
                      
                  
                  
                     20086019
                  
               
                      
                  
                  
                     20086051
                  
               
                      
                  
                  
                     20086061
                  
               
                      
                  
                  
                     20086071
                  
               
                      
                  
                  
                     20086091
                  
               
                      
                  
                  
                     20087019
                  
               
                      
                  
                  
                     20087051
                  
               
                      
                  
                  
                     20088019
                  
               
                      
                  
                  
                     20089216
                  
               
                      
                  
                  
                     20089218
                  
               
                      
                  
                  
                     20089921
                  
               
                      
                  
                  
                     20089932
                  
               
                      
                  
                  
                     20089933
                  
               
                      
                  
                  
                     20089934
                  
               
                      
                  
                  
                     20089937
                  
               
                      
                  
                  
                     20089943
                  
               Fruit juices (including grape must)
         
                      
                  
                  
                     20091111
                  
               
                      
                  
                  
                     20091911
                  
               
                      
                  
                  
                     20092011
                  
               
                      
                  
                  
                     20093011
                  
               
                      
                  
                  
                     20093059
                  
               
                      
                  
                  
                     20094011
                  
               
                      
                  
                  
                     20095010
                  
               
                      
                  
                  
                     20095090
                  
               
                      
                  
                  
                     20098011
                  
               
                      
                  
                  
                     20098032
                  
               
                      
                  
                  
                     20098033
                  
               
                      
                  
                  
                     20098035
                  
               
                      
                  
                  
                     20099011
                  
               
                      
                  
                  
                     20099021
                  
               
                      
                  
                  
                     20099031
                  
               Food preparations not elsewhere specified
         
                      
                  
                  
                     21069051
                  
               Wine of fresh grapes, including fortified wines
         
                      
                  
                  
                     22041019 (11)
                  
               
                      
                  
                  
                     22041099 (11)
                  
               
                      
                  
                  
                     22042110
                  
               
                      
                  
                  
                     22042181
                  
               
                      
                  
                  
                     22042182
                  
               
                      
                  
                  
                     22042198
                  
               
                      
                  
                  
                     22042199
                  
               
                      
                  
                  
                     22042910
                  
               
                      
                  
                  
                     22042958
                  
               
                      
                  
                  
                     22042975
                  
               
                      
                  
                  
                     22042998
                  
               
                      
                  
                  
                     22042999
                  
               
                      
                  
                  
                     22043010
                  
               
                      
                  
                  
                     22043092 (12)
                  
               
                      
                  
                  
                     22043094 (12)
                  
               
                      
                  
                  
                     22043096 (12)
                  
               
                      
                  
                  
                     22043098 (12)
                  
               Undenatured ethyl alcohol
         
                      
                  
                  
                     22082040
                  
               Bran, sharps and other residues
         
                      
                  
                  
                     23023010
                  
               
                      
                  
                  
                     23023090
                  
               
                      
                  
                  
                     23024010
                  
               
                      
                  
                  
                     23024090
                  
               Oil-cake and other solid residues
         
                      
                  
                  
                     23069019
                  
               Preparations of a kind used in animal feeding
         
                      
                  
                  
                     23091013
                  
               
                      
                  
                  
                     23091015
                  
               
                      
                  
                  
                     23091019
                  
               
                      
                  
                  
                     23091033
                  
               
                      
                  
                  
                     23091039
                  
               
                      
                  
                  
                     23091051
                  
               
                      
                  
                  
                     23091053
                  
               
                      
                  
                  
                     23091059
                  
               
                      
                  
                  
                     23091070
                  
               
                      
                  
                  
                     23099033
                  
               
                      
                  
                  
                     23099035
                  
               
                      
                  
                  
                     23099039
                  
               
                      
                  
                  
                     23099043
                  
               
                      
                  
                  
                     23099049
                  
               
                      
                  
                  
                     23099051
                  
               
                      
                  
                  
                     23099053
                  
               
                      
                  
                  
                     23099059
                  
               
                      
                  
                  
                     23099070
                  
               Albumins
         
                      
                  
                  
                     35021190
                  
               
                      
                  
                  
                     35021990
                  
               
                      
                  
                  
                     35022091
                  
               
                      
                  
                  
                     35022099
                  
               Agricultural Products (4)
         Buttermilk, curdled milk and cream, yogurt, kephir
         
                      
                  
                  
                     04031051
                  
               
                      
                  
                  
                     04031053
                  
               
                      
                  
                  
                     04031059
                  
               
                      
                  
                  
                     04031091
                  
               
                      
                  
                  
                     04031093
                  
               
                      
                  
                  
                     04031099
                  
               
                      
                  
                  
                     04039071
                  
               
                      
                  
                  
                     04039073
                  
               
                      
                  
                  
                     04039079
                  
               
                      
                  
                  
                     04039091
                  
               
                      
                  
                  
                     04039093
                  
               
                      
                  
                  
                     04039099
                  
               Butter and other fats and oils derived from milk
         
                      
                  
                  
                     04052010
                  
               
                      
                  
                  
                     04052030
                  
               Vegetable saps and extracts; pectic substances
         
                      
                  
                  
                     13022010
                  
               
                      
                  
                  
                     13022090
                  
               Margarine
         
                      
                  
                  
                     15171010
                  
               
                      
                  
                  
                     15179010
                  
               Other sugars, including chemically pure lactose
         
                      
                  
                  
                     17025000
                  
               
                      
                  
                  
                     17029010
                  
               Sugar confectionery (including white chocolate)
         
                      
                  
                  
                     17041011
                  
               
                      
                  
                  
                     17041019
                  
               
                      
                  
                  
                     17041091
                  
               
                      
                  
                  
                     17041099
                  
               
                      
                  
                  
                     17049010
                  
               
                      
                  
                  
                     17049030
                  
               
                      
                  
                  
                     17049051
                  
               
                      
                  
                  
                     17049055
                  
               
                      
                  
                  
                     17049061
                  
               
                      
                  
                  
                     17049065
                  
               
                      
                  
                  
                     17049071
                  
               
                      
                  
                  
                     17049075
                  
               
                      
                  
                  
                     17049081
                  
               
                      
                  
                  
                     17049099
                  
               Chocolate and other food preparations
         
                      
                  
                  
                     18061015
                  
               
                      
                  
                  
                     18061020
                  
               
                      
                  
                  
                     18061030
                  
               
                      
                  
                  
                     18061090
                  
               
                      
                  
                  
                     18062010
                  
               
                      
                  
                  
                     18062030
                  
               
                      
                  
                  
                     18062050
                  
               
                      
                  
                  
                     18062070
                  
               
                      
                  
                  
                     18062080
                  
               
                      
                  
                  
                     18062095
                  
               
                      
                  
                  
                     18063100
                  
               
                      
                  
                  
                     18063210
                  
               
                      
                  
                  
                     18063290
                  
               
                      
                  
                  
                     18069011
                  
               
                      
                  
                  
                     18069019
                  
               
                      
                  
                  
                     18069031
                  
               
                      
                  
                  
                     18069039
                  
               
                      
                  
                  
                     18069050
                  
               
                      
                  
                  
                     18069060
                  
               
                      
                  
                  
                     18069070
                  
               
                      
                  
                  
                     18069090
                  
               Malt extract; food preparations of flour, meal
         
                      
                  
                  
                     19011000
                  
               
                      
                  
                  
                     19012000
                  
               
                      
                  
                  
                     19019011
                  
               
                      
                  
                  
                     19019019
                  
               
                      
                  
                  
                     19019099
                  
               Pasta, whether or not cooked or stuffed
         
                      
                  
                  
                     19021100
                  
               
                      
                  
                  
                     19021910
                  
               
                      
                  
                  
                     19021990
                  
               
                      
                  
                  
                     19022091
                  
               
                      
                  
                  
                     19022099
                  
               
                      
                  
                  
                     19023010
                  
               
                      
                  
                  
                     19023090
                  
               
                      
                  
                  
                     19024010
                  
               
                      
                  
                  
                     19024090
                  
               Tapioca and substitutes
         
                      
                  
                  
                     19030000
                  
               Prepared foods
         
                      
                  
                  
                     19041010
                  
               
                      
                  
                  
                     19041030
                  
               
                      
                  
                  
                     19041090
                  
               
                      
                  
                  
                     19042010
                  
               
                      
                  
                  
                     19042091
                  
               
                      
                  
                  
                     19042095
                  
               
                      
                  
                  
                     19042099
                  
               
                      
                  
                  
                     19049010
                  
               
                      
                  
                  
                     19049090
                  
               Bread, pastry, cakes, biscuits
         
                      
                  
                  
                     19051000
                  
               
                      
                  
                  
                     19052010
                  
               
                      
                  
                  
                     19052030
                  
               
                      
                  
                  
                     19052090
                  
               
                      
                  
                  
                     19053011
                  
               
                      
                  
                  
                     19053019
                  
               
                      
                  
                  
                     19053030
                  
               
                      
                  
                  
                     19053051
                  
               
                      
                  
                  
                     19053059
                  
               
                      
                  
                  
                     19053091
                  
               
                      
                  
                  
                     19053099
                  
               
                      
                  
                  
                     19054010
                  
               
                      
                  
                  
                     19054090
                  
               
                      
                  
                  
                     19059010
                  
               
                      
                  
                  
                     19059020
                  
               
                      
                  
                  
                     19059030
                  
               
                      
                  
                  
                     19059040
                  
               
                      
                  
                  
                     19059045
                  
               
                      
                  
                  
                     19059055
                  
               
                      
                  
                  
                     19059060
                  
               
                      
                  
                  
                     19059090
                  
               Vegetables, fruit, nuts
         
                      
                  
                  
                     20019040
                  
               Other vegetables
         
                      
                  
                  
                     20041091
                  
               Other vegetables
         
                      
                  
                  
                     20052010
                  
               Fruit, nuts and other edible parts of plants
         
                      
                  
                  
                     20089985
                  
               
                      
                  
                  
                     20089991
                  
               Fruit juices (including grape must)
         
                      
                  
                  
                     20098069
                  
               Extracts, essences and concentrates, of coffee
         
                      
                  
                  
                     21011111
                  
               
                      
                  
                  
                     21011119
                  
               
                      
                  
                  
                     21011292
                  
               
                      
                  
                  
                     21011298
                  
               
                      
                  
                  
                     21012098
                  
               
                      
                  
                  
                     21013011
                  
               
                      
                  
                  
                     21013019
                  
               
                      
                  
                  
                     21013091
                  
               
                      
                  
                  
                     21013099
                  
               Yeasts (active or inactive)
         
                      
                  
                  
                     21021010
                  
               
                      
                  
                  
                     21021031
                  
               
                      
                  
                  
                     21021039
                  
               
                      
                  
                  
                     21021090
                  
               
                      
                  
                  
                     21022011
                  
               Sauces and preparations therefore; mixed condiments
         
                      
                  
                  
                     21032000
                  
               Ice cream and other edible ice
         
                      
                  
                  
                     21050010
                  
               
                      
                  
                  
                     21050091
                  
               
                      
                  
                  
                     21050099
                  
               Food preparations not elsewhere specified or included
         
                      
                  
                  
                     21061020
                  
               
                      
                  
                  
                     21061080
                  
               
                      
                  
                  
                     21069010
                  
               
                      
                  
                  
                     21069020
                  
               
                      
                  
                  
                     21069098
                  
               Waters, including mineral waters and aerated water
         
                      
                  
                  
                     22029091
                  
               
                      
                  
                  
                     22029095
                  
               
                      
                  
                  
                     22029099
                  
               Vinegar and substitutes for vinegar
         
                      
                  
                  
                     22090011
                  
               
                      
                  
                  
                     22090019
                  
               
                      
                  
                  
                     22090091
                  
               
                      
                  
                  
                     22090099
                  
               Acyclic alcohols and their halogenated derivatives
         
                      
                  
                  
                     29054300
                  
               
                      
                  
                  
                     29054411
                  
               
                      
                  
                  
                     29054419
                  
               
                      
                  
                  
                     29054491
                  
               
                      
                  
                  
                     29054499
                  
               
                      
                  
                  
                     29054500
                  
               Mixtures of odoriferous substances and mixtures
         
                      
                  
                  
                     33021010
                  
               
                      
                  
                  
                     33021021
                  
               
                      
                  
                  
                     33021029
                  
               Finishing agents, dye carriers
         
                      
                  
                  
                     38091010
                  
               
                      
                  
                  
                     38091030
                  
               
                      
                  
                  
                     38091050
                  
               
                      
                  
                  
                     38091090
                  
               Prepared binders for foundry moulds or cores
         
                      
                  
                  
                     38246011
                  
               
                      
                  
                  
                     38246019
                  
               
                      
                  
                  
                     38246091
                  
               
                      
                  
                  
                     38246099
                  
               Agricultural Products (5)
         Cut flowers and flower buds
         
                      
                  
                  
                     06031015 (11)
                  
               
                      
                  
                  
                     06031029 (11)
                  
               
                      
                  
                  
                     06031051 (11)
                  
               
                      
                  
                  
                     06031065 (11)
                  
               
                      
                  
                  
                     06039000 (11)
                  
               Fruit and nuts, uncooked or cooked by steaming
         
                      
                  
                  
                     08111090 (11)
                  
               Fruit, nuts and other edible parts of plants
         
                      
                  
                  
                     20084051 (11)
                  
               
                      
                  
                  
                     20084059 (11)
                  
               
                      
                  
                  
                     20084071 (11)
                  
               
                      
                  
                  
                     20084079 (11)
                  
               
                      
                  
                  
                     20084091 (11)
                  
               
                      
                  
                  
                     20084099 (11)
                  
               
                      
                  
                  
                     20085061 (11)
                  
               
                      
                  
                  
                     20085069 (11)
                  
               
                      
                  
                  
                     20085071 (11)
                  
               
                      
                  
                  
                     20085079 (11)
                  
               
                      
                  
                  
                     20085092 (11)
                  
               
                      
                  
                  
                     20085094 (11)
                  
               
                      
                  
                  
                     20085099 (11)
                  
               
                      
                  
                  
                     20087061 (11)
                  
               
                      
                  
                  
                     20087069 (11)
                  
               
                      
                  
                  
                     20087071 (11)
                  
               
                      
                  
                  
                     20087079 (11)
                  
               
                      
                  
                  
                     20087092 (11)
                  
               
                      
                  
                  
                     20087094 (11)
                  
               
                      
                  
                  
                     20087099 (11)
                  
               
                      
                  
                  
                     20089259 (11)
                  
               
                      
                  
                  
                     20089272 (11)
                  
               
                      
                  
                  
                     20089274 (11)
                  
               
                      
                  
                  
                     20089278 (11)
                  
               
                      
                  
                  
                     20089298 (11)
                  
               Fruit juices (including grape must)
         
                      
                  
                  
                     20091199 (11)
                  
               
                      
                  
                  
                     20094030 (11)
                  
               
                      
                  
                  
                     20097011 (11)
                  
               
                      
                  
                  
                     20097019 (11)
                  
               
                      
                  
                  
                     20097030 (11)
                  
               
                      
                  
                  
                     20097091 (11)
                  
               
                      
                  
                  
                     20097093 (11)
                  
               
                      
                  
                  
                     20097099 (11)
                  
               Wine of fresh grapes, including fortified wines
         
                      
                  
                  
                     22042179 (11)
                  
               
                      
                  
                  
                     22042180 (11)
                  
               
                      
                  
                  
                     22042183 (11)
                  
               
                      
                  
                  
                     22042184 (11)
                  
               Agricultural Products (6)
         Live bovine animals
         
                      
                  
                  
                     01029005
                  
               
                      
                  
                  
                     01029021
                  
               
                      
                  
                  
                     01029029
                  
               
                      
                  
                  
                     01029041
                  
               
                      
                  
                  
                     01029049
                  
               
                      
                  
                  
                     01029051
                  
               
                      
                  
                  
                     01029059
                  
               
                      
                  
                  
                     01029061
                  
               
                      
                  
                  
                     01029069
                  
               
                      
                  
                  
                     01029071
                  
               
                      
                  
                  
                     01029079
                  
               Meat of bovine animals, fresh or chilled:
         
                      
                  
                  
                     02011000
                  
               
                      
                  
                  
                     02012020
                  
               
                      
                  
                  
                     02012030
                  
               
                      
                  
                  
                     02012050
                  
               
                      
                  
                  
                     02012090
                  
               
                      
                  
                  
                     02013000
                  
               Meat of bovine animals, frozen
         
                      
                  
                  
                     02021000
                  
               
                      
                  
                  
                     02022010
                  
               
                      
                  
                  
                     02022030
                  
               
                      
                  
                  
                     02022050
                  
               
                      
                  
                  
                     02022090
                  
               
                      
                  
                  
                     02023010
                  
               
                      
                  
                  
                     02023050
                  
               
                      
                  
                  
                     02023090
                  
               Edible offal of bovine animals, swine, sheep, goats
         
                      
                  
                  
                     02061095
                  
               
                      
                  
                  
                     02062991
                  
               
                      
                  
                  
                     02062999
                  
               Meat and edible meat offal, salted, in brine
         
                      
                  
                  
                     02102010
                  
               
                      
                  
                  
                     02102090
                  
               
                      
                  
                  
                     02109041
                  
               
                      
                  
                  
                     02109049
                  
               
                      
                  
                  
                     02109090
                  
               Milk and cream, concentrated
         
                      
                  
                  
                     04021011
                  
               
                      
                  
                  
                     04021019
                  
               
                      
                  
                  
                     04021091
                  
               
                      
                  
                  
                     04021099
                  
               
                      
                  
                  
                     04022111
                  
               
                      
                  
                  
                     04022117
                  
               
                      
                  
                  
                     04022119
                  
               
                      
                  
                  
                     04022191
                  
               
                      
                  
                  
                     04022199
                  
               
                      
                  
                  
                     04022911
                  
               
                      
                  
                  
                     04022915
                  
               
                      
                  
                  
                     04022919
                  
               
                      
                  
                  
                     04022991
                  
               
                      
                  
                  
                     04022999
                  
               Buttermilk, curdled milk and cream, yogurt, kephir
         
                      
                  
                  
                     04039011
                  
               
                      
                  
                  
                     04039013
                  
               
                      
                  
                  
                     04039019
                  
               
                      
                  
                  
                     04039031
                  
               
                      
                  
                  
                     04039033
                  
               
                      
                  
                  
                     04039039
                  
               Whey, whether or not concentrated
         
                      
                  
                  
                     04041002
                  
               
                      
                  
                  
                     04041004
                  
               
                      
                  
                  
                     04041006
                  
               
                      
                  
                  
                     04041012
                  
               
                      
                  
                  
                     04041014
                  
               
                      
                  
                  
                     04041016
                  
               
                      
                  
                  
                     04041026
                  
               
                      
                  
                  
                     04041028
                  
               
                      
                  
                  
                     04041032
                  
               
                      
                  
                  
                     04041034
                  
               
                      
                  
                  
                     04041036
                  
               
                      
                  
                  
                     04041038
                  
               
                      
                  
                  
                     04049021
                  
               
                      
                  
                  
                     04049023
                  
               
                      
                  
                  
                     04049029
                  
               
                      
                  
                  
                     04049081
                  
               
                      
                  
                  
                     04049083
                  
               
                      
                  
                  
                     04049089
                  
               Butter and other fats and oils derived from milk
         
                      
                  
                  
                     04051011
                  
               
                      
                  
                  
                     04051030
                  
               
                      
                  
                  
                     04051050
                  
               
                      
                  
                  
                     04051090
                  
               
                      
                  
                  
                     04052090
                  
               
                      
                  
                  
                     04059010
                  
               
                      
                  
                  
                     04059090
                  
               Cut flowers and flower buds
         
                      
                  
                  
                     06031011
                  
               
                      
                  
                  
                     06031013
                  
               
                      
                  
                  
                     06031021
                  
               
                      
                  
                  
                     06031025
                  
               
                      
                  
                  
                     06031053
                  
               Other vegetables, fresh or chilled
         
                      
                  
                  
                     07099060
                  
               Vegetables (uncooked or cooked by steaming or boiling)
         
                      
                  
                  
                     07104000
                  
               Vegetables provisionally preserved
         
                      
                  
                  
                     07119030
                  
               Bananas, including plantains, fresh or dried
         
                      
                  
                  
                     08030019
                  
               Citrus fruit, fresh or dried
         
                      
                  
                  
                     08051001 (12)
                  
               
                      
                  
                  
                     08051005 (12)
                  
               
                      
                  
                  
                     08051009 (12)
                  
               
                      
                  
                  
                     08051011 (12)
                  
               
                      
                  
                  
                     08051015 (2)
                  
               
                      
                  
                  
                     08051019 (2)
                  
               
                      
                  
                  
                     08051021 (2)
                  
               
                      
                  
                  
                     08051025 (12)
                  
               
                      
                  
                  
                     08051029 (12)
                  
               
                      
                  
                  
                     08051031 (12)
                  
               
                      
                  
                  
                     08051033 (12)
                  
               
                      
                  
                  
                     08051035 (12)
                  
               
                      
                  
                  
                     08051037 (9) (12)
                  
               
                      
                  
                  
                     08051038 (9) (12)
                  
               
                      
                  
                  
                     08051039 (9) (12)
                  
               
                      
                  
                  
                     08051042 (9) (12)
                  
               
                      
                  
                  
                     08051044 (12)
                  
               
                      
                  
                  
                     08051046 (9) (12)
                  
               
                      
                  
                  
                     08051051 (2)
                  
               
                      
                  
                  
                     08051055 (2)
                  
               
                      
                  
                  
                     08051059 (2)
                  
               
                      
                  
                  
                     08051061 (2)
                  
               
                      
                  
                  
                     08051065 (2)
                  
               
                      
                  
                  
                     08051069 (2)
                  
               
                      
                  
                  
                     08053020 (2)
                  
               
                      
                  
                  
                     08053030 (2)
                  
               
                      
                  
                  
                     08053040 (2)
                  
               Grapes, fresh or dried
         
                      
                  
                  
                     08061040 (12)
                  
               Apples, pears and quinces, fresh
         
                      
                  
                  
                     08081051 (12)
                  
               
                      
                  
                  
                     08081053 (12)
                  
               
                      
                  
                  
                     08081059 (12)
                  
               
                      
                  
                  
                     08081061 (12)
                  
               
                      
                  
                  
                     08081063 (12)
                  
               
                      
                  
                  
                     08081069 (12)
                  
               
                      
                  
                  
                     08081071 (12)
                  
               
                      
                  
                  
                     08081073 (12)
                  
               
                      
                  
                  
                     08081079 (12)
                  
               
                      
                  
                  
                     08081092 (12)
                  
               
                      
                  
                  
                     08081094 (12)
                  
               
                      
                  
                  
                     08081098 (12)
                  
               
                      
                  
                  
                     08082031 (12)
                  
               
                      
                  
                  
                     08082037 (12)
                  
               
                      
                  
                  
                     08082041 (12)
                  
               
                      
                  
                  
                     08082047 (12)
                  
               
                      
                  
                  
                     08082051 (12)
                  
               
                      
                  
                  
                     08082057 (12)
                  
               
                      
                  
                  
                     08082067 (12)
                  
               Maize (corn)
         
                      
                  
                  
                     10051090
                  
               
                      
                  
                  
                     10059000
                  
               Rice
         
                      
                  
                  
                     10061010
                  
               
                      
                  
                  
                     10061021
                  
               
                      
                  
                  
                     10061023
                  
               
                      
                  
                  
                     10061025
                  
               
                      
                  
                  
                     10061027
                  
               
                      
                  
                  
                     10061092
                  
               
                      
                  
                  
                     10061094
                  
               
                      
                  
                  
                     10061096
                  
               
                      
                  
                  
                     10061098
                  
               
                      
                  
                  
                     10062011
                  
               
                      
                  
                  
                     10062013
                  
               
                      
                  
                  
                     10062015
                  
               
                      
                  
                  
                     10062017
                  
               
                      
                  
                  
                     10062092
                  
               
                      
                  
                  
                     10062094
                  
               
                      
                  
                  
                     10062096
                  
               
                      
                  
                  
                     10062098
                  
               
                      
                  
                  
                     10063021
                  
               
                      
                  
                  
                     10063023
                  
               
                      
                  
                  
                     10063025
                  
               
                      
                  
                  
                     10063027
                  
               
                      
                  
                  
                     10063042
                  
               
                      
                  
                  
                     10063044
                  
               
                      
                  
                  
                     10063046
                  
               
                      
                  
                  
                     10063048
                  
               
                      
                  
                  
                     10063061
                  
               
                      
                  
                  
                     10063063
                  
               
                      
                  
                  
                     10063065
                  
               
                      
                  
                  
                     10063067
                  
               
                      
                  
                  
                     10063092
                  
               
                      
                  
                  
                     10063094
                  
               
                      
                  
                  
                     10063096
                  
               
                      
                  
                  
                     10063098
                  
               
                      
                  
                  
                     10064000
                  
               Grain sorghum
         
                      
                  
                  
                     10070010
                  
               
                      
                  
                  
                     10070090
                  
               Cereal flours other than of wheat or meslin
         
                      
                  
                  
                     11022010
                  
               
                      
                  
                  
                     11022090
                  
               
                      
                  
                  
                     11023000
                  
               Cereal groats, meal and pellets
         
                      
                  
                  
                     11031310
                  
               
                      
                  
                  
                     11031390
                  
               
                      
                  
                  
                     11031400
                  
               
                      
                  
                  
                     11032940
                  
               
                      
                  
                  
                     11032950
                  
               Cereal grains otherwise worked
         
                      
                  
                  
                     11041950
                  
               
                      
                  
                  
                     11041991
                  
               
                      
                  
                  
                     11042310
                  
               
                      
                  
                  
                     11042330
                  
               
                      
                  
                  
                     11042390
                  
               
                      
                  
                  
                     11042399
                  
               
                      
                  
                  
                     11043090
                  
               Starches; inulin
         
                      
                  
                  
                     11081100
                  
               
                      
                  
                  
                     11081200
                  
               
                      
                  
                  
                     11081300
                  
               
                      
                  
                  
                     11081400
                  
               
                      
                  
                  
                     11081910
                  
               
                      
                  
                  
                     11081990
                  
               
                      
                  
                  
                     11082000
                  
               Wheat gluten, whether or not dried
         
                      
                  
                  
                     11090000
                  
               Other prepared or preserved meat, meat offal
         
                      
                  
                  
                     16025010
                  
               
                      
                  
                  
                     16029061
                  
               Cane or beet sugar and chemically pure sucrose
         
                      
                  
                  
                     17011110
                  
               
                      
                  
                  
                     17011190
                  
               
                      
                  
                  
                     17011210
                  
               
                      
                  
                  
                     17011290
                  
               
                      
                  
                  
                     17019100
                  
               
                      
                  
                  
                     17019910
                  
               
                      
                  
                  
                     17019990
                  
               Other sugars, including chemically pure lactose
         
                      
                  
                  
                     17022010
                  
               
                      
                  
                  
                     17022090
                  
               
                      
                  
                  
                     17023010
                  
               
                      
                  
                  
                     17023051
                  
               
                      
                  
                  
                     17023059
                  
               
                      
                  
                  
                     17023091
                  
               
                      
                  
                  
                     17023099
                  
               
                      
                  
                  
                     17024010
                  
               
                      
                  
                  
                     17024090
                  
               
                      
                  
                  
                     17026010
                  
               
                      
                  
                  
                     17026090
                  
               
                      
                  
                  
                     17029030
                  
               
                      
                  
                  
                     17029050
                  
               
                      
                  
                  
                     17029060
                  
               
                      
                  
                  
                     17029071
                  
               
                      
                  
                  
                     17029075
                  
               
                      
                  
                  
                     17029079
                  
               
                      
                  
                  
                     17029080
                  
               
                      
                  
                  
                     17029099
                  
               Vegetables, fruit, nuts and other edible parts
         
                      
                  
                  
                     20019030
                  
               Tomatoes prepared or preserved
         
                      
                  
                  
                     20021010
                  
               
                      
                  
                  
                     20021090
                  
               
                      
                  
                  
                     20029011
                  
               
                      
                  
                  
                     20029019
                  
               
                      
                  
                  
                     20029031
                  
               
                      
                  
                  
                     20029039
                  
               
                      
                  
                  
                     20029091
                  
               
                      
                  
                  
                     20029099
                  
               Other vegetables prepared or preserved
         
                      
                  
                  
                     20049010
                  
               Other vegetables prepared or preserved
         
                      
                  
                  
                     20056000
                  
               
                      
                  
                  
                     20058000
                  
               Jams, fruit jellies, marmalades, fruit or nut puree
         
                      
                  
                  
                     20071010
                  
               
                      
                  
                  
                     20079110
                  
               
                      
                  
                  
                     20079130
                  
               
                      
                  
                  
                     20079910
                  
               
                      
                  
                  
                     20079920
                  
               
                      
                  
                  
                     20079931
                  
               
                      
                  
                  
                     20079933
                  
               
                      
                  
                  
                     20079935
                  
               
                      
                  
                  
                     20079939
                  
               
                      
                  
                  
                     20079951
                  
               
                      
                  
                  
                     20079955
                  
               
                      
                  
                  
                     20079958
                  
               Fruit, nuts and other edible parts of plants
         
                      
                  
                  
                     20083055
                  
               
                      
                  
                  
                     20083075
                  
               
                      
                  
                  
                     20089251
                  
               
                      
                  
                  
                     20089276
                  
               
                      
                  
                  
                     20089292
                  
               
                      
                  
                  
                     20089293
                  
               
                      
                  
                  
                     20089294
                  
               
                      
                  
                  
                     20089296
                  
               
                      
                  
                  
                     20089297
                  
               Fruit juices (including grape must)
         
                      
                  
                  
                     20094093
                  
               
                      
                  
                  
                     20096011 (12)
                  
               
                      
                  
                  
                     20096019 (12)
                  
               
                      
                  
                  
                     20096051 (12)
                  
               
                      
                  
                  
                     20096059 (12)
                  
               
                      
                  
                  
                     20096071 (12)
                  
               
                      
                  
                  
                     20096079 (12)
                  
               
                      
                  
                  
                     20096090 (12)
                  
               
                      
                  
                  
                     20098071
                  
               
                      
                  
                  
                     20099049
                  
               
                      
                  
                  
                     20099071
                  
               Food preparations not elsewhere specified or included
         
                      
                  
                  
                     21069030
                  
               
                      
                  
                  
                     21069055
                  
               
                      
                  
                  
                     21069059
                  
               Wine of fresh grapes, including fortified wines
         
                      
                  
                  
                     22042194
                  
               
                      
                  
                  
                     22042962
                  
               
                      
                  
                  
                     22042964
                  
               
                      
                  
                  
                     22042965
                  
               
                      
                  
                  
                     22042983
                  
               
                      
                  
                  
                     22042984
                  
               
                      
                  
                  
                     22042994
                  
               Vermouth and other wine of fresh grapes
         
                      
                  
                  
                     22051010
                  
               
                      
                  
                  
                     22051090
                  
               
                      
                  
                  
                     22059010
                  
               
                      
                  
                  
                     22059090
                  
               Undenatured ethyl alcohol
         
                      
                  
                  
                     22071000
                  
               
                      
                  
                  
                     22072000
                  
               Undenatured ethyl alcohol
         
                      
                  
                  
                     22084010
                  
               
                      
                  
                  
                     22084090
                  
               
                      
                  
                  
                     22089091
                  
               
                      
                  
                  
                     22089099
                  
               Bran, sharps and other residues
         
                      
                  
                  
                     23021010
                  
               
                      
                  
                  
                     23021090
                  
               
                      
                  
                  
                     23022010
                  
               
                      
                  
                  
                     23022090
                  
               Residues of starch manufacture and similar residues
         
                      
                  
                  
                     23031011
                  
               Dextrins and other modified starches
         
                      
                  
                  
                     35051010
                  
               
                      
                  
                  
                     35051090
                  
               
                      
                  
                  
                     35052010
                  
               
                      
                  
                  
                     35052030
                  
               
                      
                  
                  
                     35052050
                  
               
                      
                  
                  
                     35052090
                  
               Agricultural Products (7)
         Cheese and curd
         
                      
                  
                  
                     04062010
                  
               
                      
                  
                  
                     04064010
                  
               
                      
                  
                  
                     04064050
                  
               
                      
                  
                  
                     04069002
                  
               
                      
                  
                  
                     04069003
                  
               
                      
                  
                  
                     04069004
                  
               
                      
                  
                  
                     04069005
                  
               
                      
                  
                  
                     04069006
                  
               
                      
                  
                  
                     04069007
                  
               
                      
                  
                  
                     04069008
                  
               
                      
                  
                  
                     04069009
                  
               
                      
                  
                  
                     04069012
                  
               
                      
                  
                  
                     04069014
                  
               
                      
                  
                  
                     04069016
                  
               
                      
                  
                  
                     04069018
                  
               
                      
                  
                  
                     04069019
                  
               
                      
                  
                  
                     04069023
                  
               
                      
                  
                  
                     04069025
                  
               
                      
                  
                  
                     04069027
                  
               
                      
                  
                  
                     04069029
                  
               
                      
                  
                  
                     04069031
                  
               
                      
                  
                  
                     04069033
                  
               
                      
                  
                  
                     04069035
                  
               
                      
                  
                  
                     04069037
                  
               
                      
                  
                  
                     04069039
                  
               
                      
                  
                  
                     04069061
                  
               
                      
                  
                  
                     04069063
                  
               
                      
                  
                  
                     04069073
                  
               
                      
                  
                  
                     04069075
                  
               
                      
                  
                  
                     04069076
                  
               
                      
                  
                  
                     04069079
                  
               
                      
                  
                  
                     04069081
                  
               
                      
                  
                  
                     04069082
                  
               
                      
                  
                  
                     04069084
                  
               
                      
                  
                  
                     04069085
                  
               Wine of fresh grapes, including fortified wines
         
                      
                  
                  
                     22041011
                  
               
                      
                  
                  
                     22041091
                  
               
                      
                  
                  
                     22042111
                  
               
                      
                  
                  
                     22042112
                  
               
                      
                  
                  
                     22042113
                  
               
                      
                  
                  
                     22042117
                  
               
                      
                  
                  
                     22042118
                  
               
                      
                  
                  
                     22042119
                  
               
                      
                  
                  
                     22042122
                  
               
                      
                  
                  
                     22042124
                  
               
                      
                  
                  
                     22042126
                  
               
                      
                  
                  
                     22042127
                  
               
                      
                  
                  
                     22042128
                  
               
                      
                  
                  
                     22042132
                  
               
                      
                  
                  
                     22042134
                  
               
                      
                  
                  
                     22042136
                  
               
                      
                  
                  
                     22042137
                  
               
                      
                  
                  
                     22042138
                  
               
                      
                  
                  
                     22042142
                  
               
                      
                  
                  
                     22042143
                  
               
                      
                  
                  
                     22042144
                  
               
                      
                  
                  
                     22042146
                  
               
                      
                  
                  
                     22042147
                  
               
                      
                  
                  
                     22042148
                  
               
                      
                  
                  
                     22042162
                  
               
                      
                  
                  
                     22042166
                  
               
                      
                  
                  
                     22042167
                  
               
                      
                  
                  
                     22042168
                  
               
                      
                  
                  
                     22042169
                  
               
                      
                  
                  
                     22042171
                  
               
                      
                  
                  
                     22042174
                  
               
                      
                  
                  
                     22042176
                  
               
                      
                  
                  
                     22042177
                  
               
                      
                  
                  
                     22042178
                  
               
                      
                  
                  
                     22042187
                  
               
                      
                  
                  
                     22042188
                  
               
                      
                  
                  
                     22042189
                  
               
                      
                  
                  
                     22042191
                  
               
                      
                  
                  
                     22042192
                  
               
                      
                  
                  
                     22042193
                  
               
                      
                  
                  
                     22042195
                  
               
                      
                  
                  
                     22042196
                  
               
                      
                  
                  
                     22042197
                  
               
                      
                  
                  
                     22042912
                  
               
                      
                  
                  
                     22042913
                  
               
                      
                  
                  
                     22042917
                  
               
                      
                  
                  
                     22042918
                  
               
                      
                  
                  
                     22042942
                  
               
                      
                  
                  
                     22042943
                  
               
                      
                  
                  
                     22042944
                  
               
                      
                  
                  
                     22042946
                  
               
                      
                  
                  
                     22042947
                  
               
                      
                  
                  
                     22042948
                  
               
                      
                  
                  
                     22042971
                  
               
                      
                  
                  
                     22042972
                  
               
                      
                  
                  
                     22042981
                  
               
                      
                  
                  
                     22042982
                  
               
                      
                  
                  
                     22042987
                  
               
                      
                  
                  
                     22042988
                  
               
                      
                  
                  
                     22042989
                  
               
                      
                  
                  
                     22042991
                  
               
                      
                  
                  
                     22042992
                  
               
                      
                  
                  
                     22042993
                  
               
                      
                  
                  
                     22042995
                  
               
                      
                  
                  
                     22042996
                  
               
                      
                  
                  
                     22042997
                  
               Undenatured ethyl alcohol
         
                      
                  
                  
                     22082012
                  
               
                      
                  
                  
                     22082014
                  
               
                      
                  
                  
                     22082026
                  
               
                      
                  
                  
                     22082027
                  
               
                      
                  
                  
                     22082062
                  
               
                      
                  
                  
                     22082064
                  
               
                      
                  
                  
                     22082086
                  
               
                      
                  
                  
                     22082087
                  
               
                      
                  
                  
                     22083011
                  
               
                      
                  
                  
                     22083019
                  
               
                      
                  
                  
                     22083032
                  
               
                      
                  
                  
                     22083038
                  
               
                      
                  
                  
                     22083052
                  
               
                      
                  
                  
                     22083058
                  
               
                      
                  
                  
                     22083072
                  
               
                      
                  
                  
                     22083078
                  
               
                      
                  
                  
                     22089041
                  
               
                      
                  
                  
                     22089045
                  
               
                      
                  
                  
                     22089052
                  
               Footnotes
         
                     (1)
                  
                  
                     (16/5-15/9)
                  
               
                     (2)
                  
                  
                     (1/6-15/10)
                  
               
                     (3)
                  
                  
                     (1/1-31/5) Excluding Emperor variety
                  
               
                     (4)
                  
                  
                     Emperor variety or (1/6-31/12)
                  
               
                     (5)
                  
                  
                     (1/1-31/3)
                  
               
                     (6)
                  
                  
                     (1/10-31/12)
                  
               
                     (7)
                  
                  
                     (1/4-31/12)
                  
               
                     (8)
                  
                  
                     (1/1-30/9)
                  
               
                     (9)
                  
                  
                     (16/10-31/5)
                  
               
                     (10)
                  
                  
                     (16/9-15/5)
                  
               
                     (11)
                  
                  
                     Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the annual growth factor (agf) will be applied annually to the relevant basic quantities.
                  
               
                     (12)
                  
                  
                     Under the Agreement on Trade, Development and Co-operation between the European Community and the Republic of South Africa, the full specific duty is payable if the respective Entry Price is not reached.
                  
               
      
         Appendix 8
         Fishery products to which Article 6(5) of this Annex shall temporarily not be applicable
         Fish Products (1)
         CN code 96
         Live fish
         
                      
                  
                  
                     03011090
                  
               
                      
                  
                  
                     03019200
                  
               
                      
                  
                  
                     03019911
                  
               Fish, fresh or chilled, excluding fish fillets
         
                      
                  
                  
                     03021200
                  
               
                      
                  
                  
                     03023110
                  
               
                      
                  
                  
                     03023210
                  
               
                      
                  
                  
                     03023310
                  
               
                      
                  
                  
                     03023911
                  
               
                      
                  
                  
                     03023919
                  
               
                      
                  
                  
                     03026600
                  
               
                      
                  
                  
                     03026921
                  
               Fish, frozen, excluding fish fillets
         
                      
                  
                  
                     03031000
                  
               
                      
                  
                  
                     03032200
                  
               
                      
                  
                  
                     03034111
                  
               
                      
                  
                  
                     03034113
                  
               
                      
                  
                  
                     03034119
                  
               
                      
                  
                  
                     03034212
                  
               
                      
                  
                  
                     03034218
                  
               
                      
                  
                  
                     03034232
                  
               
                      
                  
                  
                     03034238
                  
               
                      
                  
                  
                     03034252
                  
               
                      
                  
                  
                     03034258
                  
               
                      
                  
                  
                     03034311
                  
               
                      
                  
                  
                     03034313
                  
               
                      
                  
                  
                     03034319
                  
               
                      
                  
                  
                     03034921
                  
               
                      
                  
                  
                     03034923
                  
               
                      
                  
                  
                     03034929
                  
               
                      
                  
                  
                     03034941
                  
               
                      
                  
                  
                     03034943
                  
               
                      
                  
                  
                     03034949
                  
               
                      
                  
                  
                     03037600
                  
               
                      
                  
                  
                     03037921
                  
               
                      
                  
                  
                     03037923
                  
               
                      
                  
                  
                     03037929
                  
               Fish fillets and other fish meat
         
                      
                  
                  
                     03041013
                  
               
                      
                  
                  
                     03042013
                  
               Pasta, whether or not cooked or stuffed
         
                      
                  
                  
                     19022010
                  
               Fish Products (2)
         Live fish
         
                      
                  
                  
                     03019110
                  
               
                      
                  
                  
                     03019300
                  
               
                      
                  
                  
                     03019919
                  
               Fish, fresh or chilled, excluding fish fillets
         
                      
                  
                  
                     03021110
                  
               
                      
                  
                  
                     03021900
                  
               
                      
                  
                  
                     03022110
                  
               
                      
                  
                  
                     03022130
                  
               
                      
                  
                  
                     03022200
                  
               
                      
                  
                  
                     03026200
                  
               
                      
                  
                  
                     03026300
                  
               
                      
                  
                  
                     03026520
                  
               
                      
                  
                  
                     03026550
                  
               
                      
                  
                  
                     03026590
                  
               
                      
                  
                  
                     03026911
                  
               
                      
                  
                  
                     03026919
                  
               
                      
                  
                  
                     03026931
                  
               
                      
                  
                  
                     03026933
                  
               
                      
                  
                  
                     03026941
                  
               
                      
                  
                  
                     03026945
                  
               
                      
                  
                  
                     03026951
                  
               
                      
                  
                  
                     03026985
                  
               
                      
                  
                  
                     03026986
                  
               
                      
                  
                  
                     03026992
                  
               
                      
                  
                  
                     03026999
                  
               
                      
                  
                  
                     03027000
                  
               Fish, frozen, excluding fish fillets
         
                      
                  
                  
                     03032110
                  
               
                      
                  
                  
                     03032900
                  
               
                      
                  
                  
                     03033110
                  
               
                      
                  
                  
                     03033130
                  
               
                      
                  
                  
                     03033300
                  
               
                      
                  
                  
                     03033910
                  
               
                      
                  
                  
                     03037200
                  
               
                      
                  
                  
                     03037300
                  
               
                      
                  
                  
                     03037520
                  
               
                      
                  
                  
                     03037550
                  
               
                      
                  
                  
                     03037590
                  
               
                      
                  
                  
                     03037911
                  
               
                      
                  
                  
                     03037919
                  
               
                      
                  
                  
                     03037935
                  
               
                      
                  
                  
                     03037937
                  
               
                      
                  
                  
                     03037945
                  
               
                      
                  
                  
                     03037951
                  
               
                      
                  
                  
                     03037960
                  
               
                      
                  
                  
                     03037962
                  
               
                      
                  
                  
                     03037983
                  
               
                      
                  
                  
                     03037985
                  
               
                      
                  
                  
                     03037987
                  
               
                      
                  
                  
                     03037992
                  
               
                      
                  
                  
                     03037993
                  
               
                      
                  
                  
                     03037994
                  
               
                      
                  
                  
                     03037996
                  
               
                      
                  
                  
                     03038000
                  
               Fish fillets and other fish meat
         
                      
                  
                  
                     03041019
                  
               
                      
                  
                  
                     03041091
                  
               
                      
                  
                  
                     03042019
                  
               
                      
                  
                  
                     03042021
                  
               
                      
                  
                  
                     03042029
                  
               
                      
                  
                  
                     03042031
                  
               
                      
                  
                  
                     03042033
                  
               
                      
                  
                  
                     03042035
                  
               
                      
                  
                  
                     03042037
                  
               
                      
                  
                  
                     03042041
                  
               
                      
                  
                  
                     03042043
                  
               
                      
                  
                  
                     03042061
                  
               
                      
                  
                  
                     03042069
                  
               
                      
                  
                  
                     03042071
                  
               
                      
                  
                  
                     03042073
                  
               
                      
                  
                  
                     03042087
                  
               
                      
                  
                  
                     03042091
                  
               
                      
                  
                  
                     03049010
                  
               
                      
                  
                  
                     03049031
                  
               
                      
                  
                  
                     03049039
                  
               
                      
                  
                  
                     03049041
                  
               
                      
                  
                  
                     03049045
                  
               
                      
                  
                  
                     03049057
                  
               
                      
                  
                  
                     03049059
                  
               
                      
                  
                  
                     03049097
                  
               Fish, dried, salted or in brine; smoked fish
         
                      
                  
                  
                     03054200
                  
               
                      
                  
                  
                     03055950
                  
               
                      
                  
                  
                     03055970
                  
               
                      
                  
                  
                     03056300
                  
               
                      
                  
                  
                     03056930
                  
               
                      
                  
                  
                     03056950
                  
               
                      
                  
                  
                     03056990
                  
               Crustaceans, whether in shell or not, live, fresh
         
                      
                  
                  
                     03061110
                  
               
                      
                  
                  
                     03061190
                  
               
                      
                  
                  
                     03061210
                  
               
                      
                  
                  
                     03061290
                  
               
                      
                  
                  
                     03061310
                  
               
                      
                  
                  
                     03061390
                  
               
                      
                  
                  
                     03061410
                  
               
                      
                  
                  
                     03061430
                  
               
                      
                  
                  
                     03061490
                  
               
                      
                  
                  
                     03061910
                  
               
                      
                  
                  
                     03061990
                  
               
                      
                  
                  
                     03062100
                  
               
                      
                  
                  
                     03062210
                  
               
                      
                  
                  
                     03062291
                  
               
                      
                  
                  
                     03062299
                  
               
                      
                  
                  
                     03062310
                  
               
                      
                  
                  
                     03062390
                  
               
                      
                  
                  
                     03062410
                  
               
                      
                  
                  
                     03062430
                  
               
                      
                  
                  
                     03062490
                  
               
                      
                  
                  
                     03062910
                  
               
                      
                  
                  
                     03062990
                  
               Molluscs, whether in shell or not, live, fresh
         
                      
                  
                  
                     03071090
                  
               
                      
                  
                  
                     03072100
                  
               
                      
                  
                  
                     03072910
                  
               
                      
                  
                  
                     03072990
                  
               
                      
                  
                  
                     03073110
                  
               
                      
                  
                  
                     03073190
                  
               
                      
                  
                  
                     03073910
                  
               
                      
                  
                  
                     03073990
                  
               
                      
                  
                  
                     03074110
                  
               
                      
                  
                  
                     03074191
                  
               
                      
                  
                  
                     03074199
                  
               
                      
                  
                  
                     03074901
                  
               
                      
                  
                  
                     03074911
                  
               
                      
                  
                  
                     03074918
                  
               
                      
                  
                  
                     03074931
                  
               
                      
                  
                  
                     03074933
                  
               
                      
                  
                  
                     03074935
                  
               
                      
                  
                  
                     03074938
                  
               
                      
                  
                  
                     03074951
                  
               
                      
                  
                  
                     03074959
                  
               
                      
                  
                  
                     03074971
                  
               
                      
                  
                  
                     03074991
                  
               
                      
                  
                  
                     03074999
                  
               
                      
                  
                  
                     03075100
                  
               
                      
                  
                  
                     03075910
                  
               
                      
                  
                  
                     03075990
                  
               
                      
                  
                  
                     03079100
                  
               
                      
                  
                  
                     03079911
                  
               
                      
                  
                  
                     03079913
                  
               
                      
                  
                  
                     03079915
                  
               
                      
                  
                  
                     03079918
                  
               
                      
                  
                  
                     03079990
                  
               Prepared or preserved fish; caviar and caviar substitutes
         
                      
                  
                  
                     16041100
                  
               
                      
                  
                  
                     16041390
                  
               
                      
                  
                  
                     16041511
                  
               
                      
                  
                  
                     16041519
                  
               
                      
                  
                  
                     16041590
                  
               
                      
                  
                  
                     16041910
                  
               
                      
                  
                  
                     16041950
                  
               
                      
                  
                  
                     16041991
                  
               
                      
                  
                  
                     16041992
                  
               
                      
                  
                  
                     16041993
                  
               
                      
                  
                  
                     16041994
                  
               
                      
                  
                  
                     16041995
                  
               
                      
                  
                  
                     16041998
                  
               
                      
                  
                  
                     16042005
                  
               
                      
                  
                  
                     16042010
                  
               
                      
                  
                  
                     16042030
                  
               
                      
                  
                  
                     16043010
                  
               
                      
                  
                  
                     16043090
                  
               Crustaceans, molluscs and other aquatic invertebra
         
                      
                  
                  
                     16051000
                  
               
                      
                  
                  
                     16052010
                  
               
                      
                  
                  
                     16052091
                  
               
                      
                  
                  
                     16052099
                  
               
                      
                  
                  
                     16053000
                  
               
                      
                  
                  
                     16054000
                  
               
                      
                  
                  
                     16059011
                  
               
                      
                  
                  
                     16059019
                  
               
                      
                  
                  
                     16059030
                  
               
                      
                  
                  
                     16059090
                  
               Fish Products (3)
         Live fish
         
                      
                  
                  
                     03019190
                  
               Fish, fresh or chilled, excluding fish fillets
         
                      
                  
                  
                     03021190
                  
               Fish, frozen, excluding fish fillets
         
                      
                  
                  
                     03032190
                  
               Fish fillets and other fish meat
         
                      
                  
                  
                     03041011
                  
               
                      
                  
                  
                     03042011
                  
               
                      
                  
                  
                     03042057
                  
               
                      
                  
                  
                     03042059
                  
               
                      
                  
                  
                     03049047
                  
               
                      
                  
                  
                     03049049
                  
               Prepared or preserved fish; caviar and caviar substitutes
         
                      
                  
                  
                     16041311
                  
               Fish Products (4)
         Live fish
         
                      
                  
                  
                     03019990
                  
               Fish, fresh or chilled, excluding fish fillets
         
                      
                  
                  
                     03022190
                  
               
                      
                  
                  
                     03022300
                  
               
                      
                  
                  
                     03022910
                  
               
                      
                  
                  
                     03022990
                  
               
                      
                  
                  
                     03023190
                  
               
                      
                  
                  
                     03023290
                  
               
                      
                  
                  
                     03023390
                  
               
                      
                  
                  
                     03023991
                  
               
                      
                  
                  
                     03023999
                  
               
                      
                  
                  
                     03024005
                  
               
                      
                  
                  
                     03024098
                  
               
                      
                  
                  
                     03025010
                  
               
                      
                  
                  
                     03025090
                  
               
                      
                  
                  
                     03026110
                  
               
                      
                  
                  
                     03026130
                  
               
                      
                  
                  
                     03026190
                  
               
                      
                  
                  
                     03026198
                  
               
                      
                  
                  
                     03026405
                  
               
                      
                  
                  
                     03026498
                  
               
                      
                  
                  
                     03026925
                  
               
                      
                  
                  
                     03026935
                  
               
                      
                  
                  
                     03026955
                  
               
                      
                  
                  
                     03026961
                  
               
                      
                  
                  
                     03026975
                  
               
                      
                  
                  
                     03026987
                  
               
                      
                  
                  
                     03026991
                  
               
                      
                  
                  
                     03026993
                  
               
                      
                  
                  
                     03026994
                  
               
                      
                  
                  
                     03026995
                  
               Fish, frozen, excluding fish fillets
         
                      
                  
                  
                     03033190
                  
               
                      
                  
                  
                     03033200
                  
               
                      
                  
                  
                     03033920
                  
               
                      
                  
                  
                     03033930
                  
               
                      
                  
                  
                     03033980
                  
               
                      
                  
                  
                     03034190
                  
               
                      
                  
                  
                     03034290
                  
               
                      
                  
                  
                     03034390
                  
               
                      
                  
                  
                     03034990
                  
               
                      
                  
                  
                     03035005
                  
               
                      
                  
                  
                     03035098
                  
               
                      
                  
                  
                     03036011
                  
               
                      
                  
                  
                     03036019
                  
               
                      
                  
                  
                     03036090
                  
               
                      
                  
                  
                     03037110
                  
               
                      
                  
                  
                     03037130
                  
               
                      
                  
                  
                     03037190
                  
               
                      
                  
                  
                     03037198
                  
               
                      
                  
                  
                     03037410
                  
               
                      
                  
                  
                     03037420
                  
               
                      
                  
                  
                     03037490
                  
               
                      
                  
                  
                     03037700
                  
               
                      
                  
                  
                     03037931
                  
               
                      
                  
                  
                     03037941
                  
               
                      
                  
                  
                     03037955
                  
               
                      
                  
                  
                     03037965
                  
               
                      
                  
                  
                     03037971
                  
               
                      
                  
                  
                     03037975
                  
               
                      
                  
                  
                     03037991
                  
               
                      
                  
                  
                     03037995
                  
               Fish fillets and other fish meat
         
                      
                  
                  
                     03041031
                  
               
                      
                  
                  
                     03041033
                  
               
                      
                  
                  
                     03041035
                  
               
                      
                  
                  
                     03041038
                  
               
                      
                  
                  
                     03041094
                  
               
                      
                  
                  
                     03041096
                  
               
                      
                  
                  
                     03041098
                  
               
                      
                  
                  
                     03042045
                  
               
                      
                  
                  
                     03042051
                  
               
                      
                  
                  
                     03042053
                  
               
                      
                  
                  
                     03042075
                  
               
                      
                  
                  
                     03042079
                  
               
                      
                  
                  
                     03042081
                  
               
                      
                  
                  
                     03042085
                  
               
                      
                  
                  
                     03042096
                  
               
                      
                  
                  
                     03049005
                  
               
                      
                  
                  
                     03049020
                  
               
                      
                  
                  
                     03049027
                  
               
                      
                  
                  
                     03049035
                  
               
                      
                  
                  
                     03049038
                  
               
                      
                  
                  
                     03049051
                  
               
                      
                  
                  
                     03049055
                  
               
                      
                  
                  
                     03049061
                  
               
                      
                  
                  
                     03049065
                  
               Fish, dried, salted or in brine; smoked fish
         
                      
                  
                  
                     03051000
                  
               
                      
                  
                  
                     03052000
                  
               
                      
                  
                  
                     03053011
                  
               
                      
                  
                  
                     03053019
                  
               
                      
                  
                  
                     03053030
                  
               
                      
                  
                  
                     03053050
                  
               
                      
                  
                  
                     03053090
                  
               
                      
                  
                  
                     03054100
                  
               
                      
                  
                  
                     03054910
                  
               
                      
                  
                  
                     03054920
                  
               
                      
                  
                  
                     03054930
                  
               
                      
                  
                  
                     03054945
                  
               
                      
                  
                  
                     03054950
                  
               
                      
                  
                  
                     03054980
                  
               
                      
                  
                  
                     03055110
                  
               
                      
                  
                  
                     03055190
                  
               
                      
                  
                  
                     03055911
                  
               
                      
                  
                  
                     03055919
                  
               
                      
                  
                  
                     03055930
                  
               
                      
                  
                  
                     03055960
                  
               
                      
                  
                  
                     03055990
                  
               
                      
                  
                  
                     03056100
                  
               
                      
                  
                  
                     03056200
                  
               
                      
                  
                  
                     03056910
                  
               
                      
                  
                  
                     03056920
                  
               Crustaceans, whether in shell or not, live, fresh
         
                      
                  
                  
                     03061330
                  
               
                      
                  
                  
                     03061930
                  
               
                      
                  
                  
                     03062331
                  
               
                      
                  
                  
                     03062339
                  
               
                      
                  
                  
                     03062930
                  
               Prepared or preserved fish; caviar and caviar substitutes
         
                      
                  
                  
                     16041210
                  
               
                      
                  
                  
                     16041291
                  
               
                      
                  
                  
                     16041299
                  
               
                      
                  
                  
                     16041412
                  
               
                      
                  
                  
                     16041414
                  
               
                      
                  
                  
                     16041416
                  
               
                      
                  
                  
                     16041418
                  
               
                      
                  
                  
                     16041490
                  
               
                      
                  
                  
                     16041931
                  
               
                      
                  
                  
                     16041939
                  
               
                      
                  
                  
                     16042070
                  
               Fish Products (5)
         Fish, fresh or chilled, excluding fish fillets
         
                      
                  
                  
                     03026965
                  
               
                      
                  
                  
                     03026981
                  
               Fish, frozen, excluding fish fillets
         
                      
                  
                  
                     03037810
                  
               
                      
                  
                  
                     03037890
                  
               
                      
                  
                  
                     03037981
                  
               Fish fillets and other fish meat
         
                      
                  
                  
                     03042083
                  
               Prepared or preserved fish; caviar and caviar substitutes
         
                      
                  
                  
                     16041319
                  
               
                      
                  
                  
                     16041600
                  
               
                      
                  
                  
                     16042040
                  
               
                      
                  
                  
                     16042050
                  
               
                      
                  
                  
                     16042090
                  
               
      
         Appendix 9
         Neighbouring developing countries
         For the implementation of Article 6(13) of this Annex, the expression ‘neighbouring developing country belonging to a coherent geographical entity’ shall refer to the following list of countries:
         
                     Africa:
                  
                  
                     Algeria, Egypt, Libya, Morocco, Tunisia;
                  
               
                     Caribbean:
                  
                  
                     Colombia, Costa Rica, Cuba, El Salvador, Guatemala, Honduras, Nicaragua, Panama, Venezuela.
                  
               
      
         Appendix 10
         Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 October 2015 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
         
                     CN-Code
                  
                  
                     Description
                  
               
                     1701
                  
                  
                     Cane or beet sugar and chemically pure sucrose, in solid form.
                  
               
                     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.
                  
               
                     1704 90 99
                  
                  
                     Sugar confectionery (including white chocolate), not containing cocoa:
                     
                                 –
                              
                              
                                 other:
                              
                           
                                 – –
                              
                              
                                 other:
                              
                           
                                 – – –
                              
                              
                                 other:
                              
                           
                                 – – – –
                              
                              
                                 other:
                              
                           
                                 – – – – –
                              
                              
                                 other:
                              
                           
               
                     1806 10 30
                  
                  
                     Chocolate and other food preparations containing cocoa:
                     
                                 –
                              
                              
                                 cocoa powder, containing added sugar or other sweetening matter:
                              
                           
                                 – –
                              
                              
                                 containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                              
                           
               
                     1806 10 90
                  
                  
                     Chocolate and other food preparations containing cocoa:
                     
                                 –
                              
                              
                                 cocoa powder, containing added sugar or other sweetening matter:
                              
                           
                                 – –
                              
                              
                                 containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose
                              
                           
               
                     1806 20 95
                  
                  
                     Chocolate and other food preparations containing cocoa:
                     
                                 –
                              
                              
                                 other preparations in blocks, 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:
                              
                           
                                 – –
                              
                              
                                 other:
                              
                           
                                 – – –
                              
                              
                                 other
                              
                           
               
                     1901 90 99
                  
                  
                     Malt extract, food preparations of flour, groats, meal, starch or malt extract, nit 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:
                     
                                 –
                              
                              
                                 other:
                              
                           
                                 – –
                              
                              
                                 other:
                              
                           
                                 – – –
                              
                              
                                 other
                              
                           
               
                     2101 12 98
                  
                  
                     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:
                              
                           
                                 – –
                              
                              
                                 preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
                              
                           
                                 – – –
                              
                              
                                 other
                              
                           
               
                     2101 20 98
                  
                  
                     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 tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté:
                              
                           
                                 – –
                              
                              
                                 preparations:
                              
                           
                                 – – –
                              
                              
                                 other
                              
                           
               
                     2106 90 59
                  
                  
                     Food preparations not elsewhere specified or included:
                     
                                 –
                              
                              
                                 other:
                              
                           
                                 – –
                              
                              
                                 flavoured or coloured sugar syrups:
                              
                           
                                 – – –
                              
                              
                                 other:
                              
                           
                                 – – – –
                              
                              
                                 other
                              
                           
               
                     2106 90 98
                  
                  
                     Food preparations not elsewhere specified or included:
                     
                                 –
                              
                              
                                 other:
                              
                           
                                 – –
                              
                              
                                 other:
                              
                           
                                 – – –
                              
                              
                                 other
                              
                           
               
                     3302 10 29
                  
                  
                     Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
                     
                                 –
                              
                              
                                 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:
                              
                           
                                 – – – –
                              
                              
                                 other:
                              
                           
                                 – – – – –
                              
                              
                                 other
                              
                           
               
      
         Appendix 11
         Products for which the cumulation provisions referred to in Articles 2(2), 6(1) and 6(2) of this Annex apply after 1 January 2010 and to which the provisions of Articles 6(5), 6(9) and 6(12) of this Annex shall not be applicable
         
                     CN-Code
                  
                  
                     Description
                  
               
                     ex 1006
                  
                  
                     Rice other than rice under code 1006 10 10
                  
               
      
         Appendix 12
         Overseas Countries and Territories
         Within the meaning of this Annex ‘overseas countries and territories’ shall mean the countries and territories referred to in Part Four of the Treaty establishing the European Community listed below:
         (This list does not prejudge the status of these countries and territories, or future changes in their status.)
         
                     1.
                  
                  
                     Country having special relations with the Kingdom of Denmark:
                     
                                 —
                              
                              
                                 Greenland.
                              
                           
               
                     2.
                  
                  
                     Overseas territories of the French Republic:
                     
                                 —
                              
                              
                                 New Caledonia and Dependencies,
                              
                           
                                 —
                              
                              
                                 French Polynesia,
                              
                           
                                 —
                              
                              
                                 French Southern and Antarctic Territories,
                              
                           
                                 —
                              
                              
                                 Wallis and Futuna Islands.
                              
                           
               
                     3.
                  
                  
                     Territorial collectivities of the French Republic:
                     
                                 —
                              
                              
                                 Mayotte,
                              
                           
                                 —
                              
                              
                                 Saint Pierre and Miquelon.
                              
                           
               
                     4.
                  
                  
                     Overseas countries of the Kingdom of the Netherlands:
                     
                                 —
                              
                              
                                 Aruba,
                              
                           
                                 —
                              
                              
                                 Netherlands Antilles:
                                 
                                             —
                                          
                                          
                                             Bonaire,
                                          
                                       
                                             —
                                          
                                          
                                             Curaçao,
                                          
                                       
                                             —
                                          
                                          
                                             Saba,
                                          
                                       
                                             —
                                          
                                          
                                             Sint Eustatius,
                                          
                                       
                                             —
                                          
                                          
                                             Sint Maarten.
                                          
                                       
                           
               
                     5.
                  
                  
                     British overseas countries and territories:
                     
                                 —
                              
                              
                                 Anguilla,
                              
                           
                                 —
                              
                              
                                 Cayman Islands,
                              
                           
                                 —
                              
                              
                                 Falkland Islands,
                              
                           
                                 —
                              
                              
                                 South Georgia and South Sandwich Islands,
                              
                           
                                 —
                              
                              
                                 Montserrat,
                              
                           
                                 —
                              
                              
                                 Pitcairn,
                              
                           
                                 —
                              
                              
                                 Saint Helena, Ascension Island, Tristan da Cunha,
                              
                           
                                 —
                              
                              
                                 British Antarctic Territory,
                              
                           
                                 —
                              
                              
                                 British Indian Ocean Territory,
                              
                           
                                 —
                              
                              
                                 Turks and Caicos Islands,
                              
                           
                                 —
                              
                              
                                 British Virgin Islands.