CELEX: 
Language: en
Date: 1988-07-09 00:00:00
Title: Council Regulation (EEC) No 1957/88 of 24 May 1988 on the application of Decision No 1/88 of the EEC-Iceland Joint Committee amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation #Decision No 1/88 of the EEC-Iceland Joint Committee of 25 February 1988 amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation #Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

9 . 7 . 88                          Official Journal of the European Communities                            No L 180 / 1
                                                            I
                                         (Acts whose publication is obligatory)
                                   COUNCIL REGULATION (EEC) No 1957/88
                                                   of 24 May 1988
               on the application of Decision No 1 /88 of the EEC-Iceland Joint Committee amending
               Protocol 3 concerning the definition of the concept of 'originating products' and methods
                                             of administrative cooperation
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                       Whereas it is necessary to apply this Decision in the
                                                               Community,
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 113              HAS ADOPTED THIS REGULATION :
thereof,
                                                                                        Article 1
Having regard to the proposal from the Commission,
                                                               Decision No 1 /88 of the EEC-Iceland Joint Committee
Whereas the Agreement between the European                     shall apply in the Community.
Economic Community and the Republic of Iceland was
signed on 22 July 1972 and entered into force on               The text of the Decision is attached to this Regulation.
1 July 1973 ;
                                                                                        Article 2
Whereas, by virtue of Article 28 of Protocol 3
concerning the definition of the concept of 'originating       This Regulation shall enter into force on the day of its
products' and methods of administrative cooperation,           publication in the Official Journal of the European
which forms an integral part of the above Agreement,           Communities
the Joint Committee has adopted Decision No 1 /88
amending Protocol 3 ;                                          It shall apply with effect from 1 January 1988 .
               This Regulation shall be binding in its entirety and directly applicable in all Member
               States .
               Done at Brussels, 24 May 1988 .
                                                                                     For the Council
                                                                                      The President
                                                                                   H.-D . GENSCHER
 ---documentbreak---                                        Official Journal of the European Communities                                    9 . 7 . 88
No L 180 / 2
                        DECISION No 1/88 OF THE EEC-ICELAND JOINT COMMITTEE
                                                    of 25 February 1988
                  amending Protocol 3 concerning the definition of the concept of 'originating products'
                                         and methods of administrative cooperation
THE JOINT COMMITTEE,                                              Whereas it is therefore appropriate for the proper func­
                                                                  tioning of the Agreement to incorporate in a single text
                                                                  all the provisions in question with a view to facilitating
                                                                  the work of users and customs administrations,
Having regard to the Agreement between the European
Economic Community and the Republic of Iceland,
signed in Brussels on 22 July 1972,
                                                                  HAS DECIDED AS FOLLOWS :
Having regard to Protocol 3 concerning the definition of
the concept of 'originating products' and methods af                                           Article 1
administrative cooperation, and in particular Article 28
thereof,                                                          The text of Protocol 3 as amended and supplemented by
                                                                   Decisions No 2/ 85 , No 1 / 86, No 2 / 86, No 3 / 86, No
                                                                   1 / 87, No 2/87 and No 3/87 is hereby replaced by the
                                                                   text annexed to this Decision .
Whereas the origin rules contained in Protocol 3 are
based on the use of the Customs Cooperation Council
Nomenclature ; whereas the Customs Cooperation
Council approved the 'International Convention on the                                          Article 2
Harmonized Commodity Description and Coding
System' (hereinafter referred to as the harmonized                  1.      Products which were exported before 1 January
 system) on 14 June 1983 ; whereas it is the intention that,        1988 , accompanied by an EUR. 1 certificate, form
 as from 1 January 1988 , the harmonized system will               EUR. 2 or by an invoice containing the exporter's
 replace the current nomenclature for the purposes of              declaration as provided for in Annex V to Protocol 3,
 international trade ; whereas it is therefore necessary to        shall be considered as originating under the rules in force
 adopt the rules of origin contained in Protocol 3 so that         on 1 January 1988 .
 they are based on the use of the harmonized system ;
                                                                    2.      EUR. 1 certificates , forms EUR. 2 or the invoices
 Whereas, in the light of experience, the presentation of           containing the exporter's declaration as provided for in
 the origin rules could be improved by grouping all the             Annex V to Protocol 3, issued or made out before 1
 exceptions to the basic change of heading rule into one            January 1988 under the rules in force before that date
 list and by providing detailed guidance on how it should           shall be accepted up to and including 30 April 1988
 be interpreted ;                                                   according to the rules in force when they were issued.
 Whereas it is necessary to amend Articles 2, 5 and 6 and           Forms EUR. 2 fulfilling the conditions set out in Articles
  the explanatory notes in Annex I as a consequence of the          8 ( 1 ) (b) and 14 of Protocol 3 to the Agreement between
  adoption of a single list;                                        the European Economic Community and the Republic of
                                                                » Iceland in force on 30 June 1987, including forms
                                                                    EUR. 2 carrying the entry 'EFTA-SPAIN-TRADE' used
                                                                    in the framework of direct trade between Spain and
  Whereas, for the purposes of implementing the                     Iceland or one of the five other countries mentioned in
  Agreement, the rules of origin laid down, as regards              Article 2 of Protocol 3, may continue to be completed
  both the conditions under which products acquire the              and accepted up to and including 30 June 1988 .
  status of originating products and proof of such status
  and the detailed rules for verifying it in accordance with
  the said Protocol, have been amended by a number of
  EEC-Iceland Joint Committee Decisions ; whereas other              3.     LT certificates issued before 1 January 1988 , under
  Decisions of the said EEC-Iceland Joint Committee have            the rules applicable before that date, shall be accepted
  introduced certain procedures simplifying implemen­               within their period of validity where this expires on or
  tation of that Protocol ;                                          after 1 January 1988 .
 ---pagebreak--- 9 . 7 . 88                             Official Journal of the European Communities                            No L 180 / 3
Invoices made out on or after 1 January 1988 referring                                    Article 3
to an LT certificate, issued before 1 January 1988 , shall
be accepted within the four months following the expiry           This Decision shall apply from 1 January 1988 .
date of the LT certificate given on these invoices.
                                                                  Done at Brussels, 25 February 1988 .
4 . The provisions of Article 9 (5) and (6) of Protocol
3 shall also apply in the cases of goods exported before 1                                       For the Joint Committee
January 1988 and retrospective or duplicate EUR. 1                                                     The President
certificates may be issued under the rules in force before
that date .                                                                                          P. BENAVIDES
 ---documentbreak--- NA ---documentbreak---                                       Official Journal of the European Communities                             9 . 7 . 88
No L 180 / 4
             Joint Declaration concerning the review of the changes to the origin rules as a result of the
                                          introduction of the harmonized system
             Where, following the amendments made to the nomenclature, the new rules introduced by
             Decision No 1 / 88 alter the substance of any rule existing prior to Decision No 1 / 88 , and it
             appears that such alteration results in a situation prejudicial to the interest of the sectors
             concerned, then, if one of the contracting parties so requests in the period up to and including
             31 December 1990, an examination shall be made as a matter of urgency by the Joint
             Committee, of the need to restore the substance of the rule concerned as it was before
             Decision No 1 / 88 .
             In any case the Joint Committee shall decide to restore, or not to restore, the substance of the
             rule concerned within a period of three months of the request being made to it by either of the
             parties to the Agreement.
              If the substance of the rule concerned is restored, then the parties to the Agreement shall also
              provide the legal framework necessary to ensure that any customs duties paid on the products
              concerned imported after 1 January 1988 can be reimbursed.
 ---documentbreak--- NA ---documentbreak--- NA ---documentbreak---  9 . 7 . 88                                Official Journal of the European Communities                                 No L 180 / 5
                                                           PROTOCOL 3
                  concerning the definition of the concept of 'originating products' and methods of administrative
                                                             cooperation
                              TITLE I                                     countries by virtue of provisions corresponding to
                                                                          those of Article 1 ( 1 ) (b) or (2) (b) of this Protocol
       Definition of the concept of 'originating products'                contained in the Agreements referred to above,
                                                                          provided that :
                              Article 1
                                                                          (a) only products originating in any of those five
 For the purpose of implementing the Agreement, and                            countries or in the Community or in Iceland have
without prejudice to the provisions of Articles 2 and 3 of                     been used in the course of the working or
 this Protocol, the following products shall be considered                     processing ;
 as :
                                                                          (b) where a percentage rule limits, in the list in
 1 . products originating in the Community :                                   Annex III, the proportion in value of non-orig­
      (a) products wholly obtained in the Community;                           inating products that can be incorporated under
                                                                               certain circumstances, the added value has been
      (b) products obtained in the Community in the manu­                      acquired in each of the countries in accordance
           facture of which products other than those                          with the percentage rules and with the other rules
           referred to in (a) are used, provided that the said                 contained in the said list, without any possibility
           products have undergone sufficient working or                       of cumulation from one country to another;
           processing within the meaning of Article 5 . This
           condition shall not apply, however, to products
          which, within the meaning of this Protocol,                 B. products originating in Iceland : those products
           originate in Iceland ;                                         referred to in Article 1 (2) which, after being
                                                                          exported from Iceland have undergone no working
2 . products originating in Iceland :                                     or processing in any one of these five countries or
                                                                          have undergone working or processing insufficient to
      (a) products wholly obtained in Iceland ;                           confer on them the status of products originating in
                                                                          any of those countries by virtue of provisions corre­
      (b) products obtained in Iceland in the manufacture                 sponding to those of Article 1 ( 1 ) (b) or (2) (b) of this
           of which products other than those referred to in              Protocol contained in the Agreements referred to
           (a) are used, provided that the said products have             above, provided that :
           undergone sufficient working or processing within
          the meaning of Article 5 . This condition shall not
           apply, however, to products which, within the                  (a) only products originating in any one of those five
           meaning of this Protocol, originate in the                          countries or in the Community or in Iceland have
           Community.                                                          been used in the course of the working or
                                                                               processing ;
The products in Annex II shall be temporarily excluded
from the scope of this Protocol. Nevertheless, the                        (b) where a percentage rule limits, in the list in
arrangements regarding administrative cooperation and                          Annex III, the proportion in value of non-orig­
Article 23 shall apply mutatis mutandis to these products.                     inating products that can be incorporated under
                                                                               certain circumstances, the added value has been
                             Article 2                                         acquired in each of the countries in accordance
                                                                               with the percentage rules and with the other rules
1 . Inasmuch as trade between the Community and                                contained in the said list without any possibility
Austria, Finland, Norway, Sweden or Switzerland and                            of cumulation from one country to another.
between Iceland and the latter five countries, and also
between each of those five countries themselves is
governed by Agreements containing rules identical to                  2.     For the purpose of implementing paragraph 1
those in this Protocol, the following products shall also             (A) (a) and (B) (a), the fact that products other than
be considered as :                                                   those referred to therein are used in a proportion not
                                                                     exceeding in total value 5 % of the value of the products
A. products originating in the Community : those                     obtained and imported into Iceland or the Community
      products referred to in Article 1(1 ) which, after             does not affect the determination of origin of the latter
      being exported from the Community, have                        products, provided that they would not have caused the
      undergone no working or processing in any of those             products exported from the Community or Iceland in the
      five countries or have not undergone sufficient                first place to lose their status of products originating in
      working or processing there to confer on them the              the Community or in Iceland had they been incorporated
      status of products originating in any of those                 there .
 ---pagebreak---                                         Official Journal of the European Communities                                    9 . 7 . 88
No L 180 / 6
3.      In the cases referred to in paragraph 1 (A) (b) and        The expression 'classified' shall refer to the classification
(B) (b) and paragraph 2, no non-originating product may            of a product or material under a particular heading.
be incorporated if it only undergoes the working or
processing provided for in Article 5 (5).                          2.      For the purposes of Article 1 , non-originating
                                                                   materials are considered to be sufficiently worked or
                            Article 3                              processed when the product obtained is classified within
                                                                   a heading which is different from those within which all
Notwithstanding the provisions of Article 2 and provided           the non-originating materials used in its manufacture are
that all the conditions laid down in that Article are              classified, subject to the provisions of paragraphs 3 , 4
                                                                   and 5 .
nevertheless fulfilled, the products obtained shall not
continue to be considered as products originating in the
Community or in Iceland respectively unless the value of           3.       For a product mentioned in columns 1 and 2 of the
the products worked or processed originating in the                list in Annex III, the conditions set out in column 3 for
Community or in Iceland represents the highest                     the product concerned must be fulfilled instead of the
percentage of the value of the products obtained. If this          rule in paragraph 2.
is not so, the latter products are considered as orig­
inating in the country where the added value acquired               4. For the products of Chapters 84 to 91 inclusive, as
represents the highest percentage of their value.                   an alternative to satisfying the conditions set out in
                                                                    column 3, the exporter may opt to apply the conditions
                            Article 4                               set out in column 4 instead.
The following shall be considered as wholly obtained                5. For the purpose of implementing Article 1 ( 1 ) (b)
 either in the Community or in Iceland within the                   and (2) (b) the following shall still be considered as
 meaning of Article 1 ( 1 ) (a) and (2) (a):                        insufficient working or processing to confer the status of
                                                                    originating product, whether or not there is a change of
 (a) mineral products extracted from their soil or from             heading :
      their seabed ;
                                                                    (a) operations to ensure the preservation of merchandise
 (b) vegetable products harvested there ;                                in good condition during transport and storage
                                                                          (ventilation, spreading out, drying, chilling, placing
 (c) live animals born and raised there ;                                 in salt, sulphur dioxide or other aqueous solutions,
                                                                          removal of damaged parts, and like operations);
 (d) products from live animals raised there ;
                                                                    (b) simple operations consisting of removal of dust,
 (e) products obtained by hunting or fishing conducted                    sifting or screening, sorting, classifying, matching
       there ;                                                            (including the making-up of sets of articles),
                                                                          washing, painting, cutting up :
  (f) products of sea fishing and other products taken
       from the sea by their vessels ;                               (c) (i) changes of packing and breaking up and
                                                                                assembly of consignments ;
  (g) products made aboard their factory ships exclusively                 (ii) simple placing in bottles, flasks, bags, cases,
       from products referred to in subparagraph (f) ;                          boxes, fixing on cards or boards, etc., and all
                                                                                other simple packing operations ;
  (h) used articles collected there fit only for the recovery
       of raw materials ;                                            (d) affixing marks, labels or other like distinguishing
                                                                           signs on products or their packaging ;
  (i) waste and scrap resulting from manufacturing oper­
       ations conducted there ;                                      (e) simple mixing of products, whether or not of
                                                                           different kinds, where one or more components of
  (j) goods produced there exclusively from products                       the mixtures do not meet the conditions laid down in
        specified in subparagraphs (a) to (i).                             this Protocol to enable them to be considered as
                                                                           originating either in the Community or in Iceland ;
                             Article 5
                                                                     (f) simple assembly of parts of articles to constitute a
                                                                           complete article ;
   1.     The expressions 'Chapters' and 'headings' used in
  this Protocol shall mean the chapters and the headings
   (four-digit codes) used in the nomenclature which makes            (g) a combination of two or more operations specified in
  up the 'Harmonized Commodity Description and                             subparagraphs (a) to (f) ;
   Coding System' (hereinafter referred to as the
   harmonized system or HS).                                          (h) slaughter of animals.
 ---pagebreak--- 9 . 7 . 88                                Official Journal of the European Communities                             No L 180 / 7
                           Article 6                                 (b) an invoice bearing the exporter's declaration as given
                                                                         in Annex V to this Protocol, made out in accordance
 1.     The term 'value' in the list in Annex III shall mean             with Article 1 3 ;
the customs value at the time of the import of the non­
originating materials used or, if this is not known and              (c) an invoice bearing the exporter's declaration as given
cannot be ascertained, the first ascertainable price paid                in Annex V to this Protocol, made out by any
for the materials in the territory, concerned.                           exporter for any consignment consisting of one or
                                                                         more packages containing originating products
Where the value of the originating materials used needs                  whose total value does not exceed 4 400 ECU.
to be established, this paragraph shall be applied mutatis
mutandis.                                                            2. The following originating products within the
                                                                     meaning of this Protocol shall, on importation into the
2 . The term 'ex-works price' in the list in Annex III               Community or into Iceland, benefit from the Agreement
and paragraph 3 below shall mean the ex-works price of               without it being necessary to produce any of the
the product obtained minus any internal taxes which are,             documents referred in in paragraph 1 :
or may be, repaid when the product obtained is
exported.                                                            (a) products sent as small packages from private persons
                                                                         to private persons, provided that the value of the
                                                                         products does not exceed 310 ECU ;
3. Where Articles 2 and 3 apply, 'added value
acquired' shall be understood as meaning the difference              (b) products forming part of travellers' personal luggage,
between the ex-works price of the goods obtained, minus                  provided that the value of the products does not
any internal taxes which are, or may be, repaid when the                 exceed 880 ECU.
product obtained is exported from the country
concerned or from the Community and the customs                      These provisions shall be applied only when such
value of all the products imported and worked or                     products are not imported by way of trade and have
processed in that country or in the Community.                       been declared as meeting the conditions required for the
                                                                     application of the Agreement, and where there is no
                           Article 7                                 doubt as to the veracity of such declaration.
Goods originating in Iceland or in the Community and                 Importations which are occasional and consist solely of
constituting one single shipment which is not split up               products for the personal use of the recipients or
                                                                     travellers or their families shall not be considered as
may be transported through territory other than that of
the Community, Iceland, Austria, Finland, Norway,                    importations by way of trade if it is evident from the
Sweden or Switzerland, with, should the occasion arise,              nature and quantity of the products that no commercial
transhipment or temporary warehousing in such                        purpose is in view.
territory, provided that the crossing of the latter
territory, provided that the crossing of the latter territory        3.     Amounts in the national currency of the exporting
is justified for geographical reasons, that the goods have           State equivalent to the amounts expressed in ECU shall
remained under the surveillance of the customs auth­                 be fixed by the exporting State and communicated to the
orities in the country of transit or of warehousing, that            other parties to the Agreement. When the amounts are
they have not entered into the commerce of such                      more than the corresponding amounts fixed by the
countries or been delivered for home use there and have              importing State, the importing State shall accept them if
not undergone operations other than unloading,                       the goods are invoiced in the currency of the exporting
                                                                     State .
reloading or any operation designed to preserve them in
good condition .                                                     If the goods are invoiced in the currency of another
                                                                     Member State of the Community or another country
                           TITLE II                                  mentioned in Article 2 of this Protocol, the importing
                                                                     State shall recognize the amount notified by the country
                                                                    concerned .
         Arrangements for administrative cooperation
                                                                     4 . Up to and including 30 April 1989, the ECU, to be
                           Article 8                                used in any given national currency shall be the equi­
                                                                    valent in that national currency of the ECU as at 1
1 . Originating products within the meaning of this                  October 1986. For each successive period of two years, it
Protocol shall, on import into the Community or                     shall be the equivalent in that national currency of the
Iceland, benefit from the Agreement upon submission of              ECU as at the first working day in October in the year
one of the following :                                              immediately preceding that two-year period.
(a) an EUR. 1 movement certificate, hereinafter referred            5 . Accessories, spare parts and tools dispatched with a
      to as 'an EUR. 1         certificate', or an EUR. 1           piece of equipment, machine, apparatus or vehicle which
      certificate, valid for a long term, and invoices              are part of the normal equipment and included in the
      referring to such certificate, made out in accordance         price thereof or are not separately invoiced are regarded
     with Article 13 . A specimen of the EUR. 1 certificate         as one with the piece of equipment, machine, apparatus
      is given in Annex IV to this Protocol ;                       or vehicle in question.
 ---pagebreak---                                                                                                                        9 . 7 . 88
No L 180 / 8                           Official Journal of the European Communities
6.     Sets within the meaning of general rule 3 of the           The customs authorities may issue an EUR. 1 certificate
harmonized system shall be regarded as originating when           retrospectively only after verifying that the particulars
all component articles are originating products. Never­           supplied in the exporter's application agree with those on
theless, when a set is composed of originating and non­           the corresponding document.
originating articles, the set as a whole shall be regarded        EUR. 1 certificates issued retrospectively must be
as originating provided that the value of the non-orig­           endorsed with one of the following :
inating articles does not exceed 15 % of the ex-works
price of the set.                                                 'EXPEDIDO           A POSTERIORI',        'UDSTEDT          EF­
                                                                  TERFØLGENDE', 'NACHTRÅGLICH AUSGE­
                                                                  STELLT', 'EKAO0EN EK TQN YITEPON', 'ISSUED
                           Article 9                              RETROSPECTIVELY', 'DÉLIVRÉ A POSTERIORI',
                                                                  'RILASCIATO A POSTERIORI', 'AFGEGEVEN A
 1.       An EUR. 1 certificate shall be issued by the            POSTERIORI', 'EMITIDO A POSTERIORI', 'UT­
customs authorities of the exporting State when the                GEFID EFTIR Å', 'UTSTEDT SENERE', 'ANNETTU
goods to which it relates are exported. It shall be made          JÅLIKÅTEEN', 'UTFÅRDAT I EFTERHÅND'.
 available to the exporter as soon as actual exportation
 has been effected or ensured.                                     6.     In the event of the theft, loss or destruction of an
                                                                   EUR. 1 certificate, the exporter may ' apply to the
 2.     The EUR. 1 certificate shall be issued by the              customs authorities which issued it for a duplicate to be
 customs authorities of a Member State of the European             made out on the basis of the export documents in their
 Economic Community if the goods to be exported can                possession. The duplicate issued in this way must be
 be considered as products originating in the Community            endorsed with one of the following :
 within the meaning of Article 1 ( 1 ) of this Protocol. The       'DUPLICADO',             'DUPLIKAT',         'DUPLIKAT',
 EUR. 1 certificate shall be issued by the customs auth­           'ANTirPAOO',           'DUPLICATE',         'DUPLICATA',
 orities of Iceland if the goods to be exported can be             'DUPLICATO', 'DUPLICAAT', 'SEGUNDA VIA',
 considered as products originating in Iceland within the          'EFTIRRIT', 'DUPLIKAT', 'KAKSOISKAPPALE',
 meaning of Article 1 (2) of this Protocol.                        ' DUPLIKAT'.
 3.     The customs authorities of the Member States of            The duplicate, which must bear the date of issue of the
 the Community or Iceland may issue EUR. 1 certificates            original EUR. 1 certificate shall take effect as from that
                                                                   date .
 under the conditions laid down in the Agreements
 referred to in Article 2 of this Protocol if the goods to be      7.      The endorsements referred to in paragraphs 5 and
 exported can be considered as products originating in the         6 shall be inserted in the 'Remarks' box on the EUR. 1
 Community, in Iceland or in Austria, Finland, Norway,             certificate .
  Sweden or Switzerland within the meaning of Article 2
  and, where applicable, Article 3 of this Protocol and             8.     It shall always be possible to replace one or more
  provided that the goods covered by the EUR. 1                     EUR. 1 certificates by one or more EUR. 1 certificates,
  certificates are in the Community or in Iceland.                  provided that this is done at the customs office where the
                                                                    goods are located.
  Where Article 2, and where appropriate, Article 3 of this
  Protocol are applied, the EUR. 1 certificates shall be            9. For the purpose of verifying whether the conditions
  issued by the customs authorities of each of the countries        stated in paragraphs 2 and 3 have been met, the customs
  concerned where the goods have either been held before            authorities shall have the right to call for any
  their re-exportation in the same state or undergone the           documentary evidence or to carry out any check which
  working or processing referred to in Article 2 of this            they consider appropriate.
  Protocol, upon presentation of the EUR. 1 certificates
  issued previously.                                                                          Article 10
                                                                     1.    An EUR. 1 certificate shall be issued only on appli­
  4.     An EUR. 1 certificate may be issued only where it
  can serve as the documentary evidence required for the             cation having been made in writing by the exporter or,
  purpose of implementing the preferential treatment                 under the exporter's responsibility, by his authorized
  provided for in the Agreement.
                                                                     representative, on the form, a specimen of which is given
                                                                     in Annex IV to this Protocol, which shall be completed
                                                                     in accordance with this Protocol.
  The date of issue of the EUR. 1 certificate must be
  indicated in the box on the EUR. 1 certificate reserved            2 . It shall be the responsibility of the customs auth­
  for the customs authorities .                                      orities of the exporting country to ensure that the form
                                                                     referred to in paragraph 1 is properly completed. In
   5. In exceptional circumstances an EUR. 1 certificate             particular, they shall check whether the box reserved for
   may also be issued after exportation of the goods to              the description of the goods has been completed in such
  which it relates if it was not issued at the time of               a manner as to exclude any possibility of fraudulent
   exportation because of errors, involuntary omissions or           additions. To this end, the description of the goods must
   special circumstances .                                           be given without leaving any blank lines. Where the box
 ---pagebreak--- 9 . 7 . 88                                Official Journal of the European Communities                               No L 180 /9
is not completely filled a horizontal line must be ..drawn           orities of the exporting State, to the customs authorities
below the last line of the description, the empty space              of the importing State where the goods are entered, in
being crossed through.                                               accordance with the procedures laid down by that State .
                                                                     The said authorities may require a translation of a
3.      Since   the  EUR. 1      certificate  constitutes   the      certificate. They may also require the import declaration
documentary evidence for the application of the pref­                to be accompanied by a statement from the importer to
erential tariff and quota arrangements laid down in the              the effect that the goods meet the conditions required
Agreement, it shall be the responsibility of the customs             for the implementation of the Agreement.
authorities of the exporting country to take any steps
necessary to verify the origin of the goods and to check             2 . Without prejudice to Article 5 (5) of this Protocol,
the other statements on the certificate .                            where, at the request of the person declaring the goods
4.      When an EUR. 1 certificate is issued within the
                                                                     at customs a dismantled or non-assembled article falling
                                                                     within Chapter 84 or 85 of the harmonized system is
meaning of Article 9 (5) of this Protocol after the goods            imported by instalments under the conditions laid down
to which it relates have actually been exported, the                 by the competent authorities . It shall be considered to be
exporter must in the application referred to in para­                a single article and an EUR. 1 certificate may be
graph 1 :                                                            submitted for the whole article upon importation of the
— indicate the place and date of exportation of the                  first instalment.
     goods to which the EUR. 1 certificate relates,
                                                                     3.     An EUR. 1 certificate which is submitted to the
— certify that no EUR. 1 certificate was issued at the
     time of exportation of the goods in question, and               customs authorities of the importing State after the final
     state the reasons .                                             date for presentation specified in paragraph 1 may be
                                                                     accepted for the purpose of applying preferential
5 . Applications for EUR. 1 certificates and the EUR. 1              treatment, where the failure to submit the certificate by
certificates referred to in the second subparagraph of               the final date set is due to force majeure or exceptional
Article 9 (3) of this Protocol, upon presentation of which           circumstances .
new EUR. 1 certificates are issued, must be preserved for
at least two years by the customs authorities of the                 In other cases of belated presentation, the customs auth­
exporting country.                                                   orities of the importing State may accept the EUR. 1
                                                                     certificates where the goods have been submitted to them
                                                                     before the said final date .
                           Article 11
1.      EUR. 1 certificates shall be made out on the form,           4.     The discovery of slight discrepancies between the
                                                                     statements made in the EUR. 1 certificate and those
a specimen of which is given in Annex IV to this                     made in the documents submitted to the customs office
Protocol. This form shall be printed in one or more of
the languages in which the Agreement is drawn up.                    for the purpose of carrying out the formalities for
EUR. 1 certificates shall be made out in one of those                importing the goods shall not ipso facto render the
languages and in accordance with the provisions of the               certificate null and void, provided it is duly established
domestic law of the exporting State ; if they are hand­              that the certificate corresponds to the goods.
written, they shall be completed in ink in capital letters .
                                                                     5 . EUR. 1 certificates shall be preserved by the
2.      The   EUR. 1     certificate    shall  be   210 x 297        customs authorities of the importing State in accordance
millimetres . A tolerance of up to plus 8 millimetres or             with the rules in force in that State .
minus 5 millimetres in the length may be allowed. The
paper used shall be white writing paper, sized, not                  6.     Proof that the conditions set out in Article 7 of this
containing mechanical pulp and weighing not less than                Protocol have been met shall be provided by submission
25 grams per square metre. It shall have a printed green             to the customs authorities of the importing State of
guilloche pattern background making any falsification by             either :
mechanical or chemical means apparent to the eye.
                                                                     (a) a single supporting transport document, made out in
3 . The Member States of the Community and Iceland                        the exporting State, under the cover of which the
may reserve the right to print the EUR. 1 certificates                    transit country has been crossed ; or
themselves or may have them printed by printers
approved by them. In the latter case, each EUR. 1                    (b) a certificate issued by the customs authorities of the
certificate must include a reference of such approval. In                 transit country containing :
addition, the EUR. 1 certificate must bear the name and
address of the printer or a mark by which the printer can                 — an exact description of the goods,
be identified. It shall also bear a serial number, whether
                                                                          — the date of unloading and reloading of the goods
or not printed, by which in can be identified.                                and, where applicable, the names of the ships,
                          Article 12                                      — certified proof of the conditions under which the
                                                                              goods have stayed in the transit country;
1.      An EUR. 1 certificate must be submitted, within
four months of the date of issue by the customs auth­                (c) or, failing these, any substantiating documents.
 ---pagebreak---                                           Official Journal of the European Communities                                     9 . 7 . 88
No L 180 / 10
                            Article 13                               SIMPLIFIÉE',           'PROCEDURA          SEMPLIFICATA',
                                                                     'VEREENVOUDIGDE                 PROCEDURE',         'PROCE­
1.      Notwithstanding Articles 9 ( 1 ) to (7) and 10 ( 1 ), (4)    DIMENTO               SIMPLIFICADO',          'EINFÒLDUD
and (5) of this Protocol, a simplified procedure for the             AFGREIDSLA',             'FORENKLET          PROSEDYRE',
issue of the documentation relating to the evidence of               'YKSINKERTAISTETTU                           MENETTELY',
origin shall be applicable under the terms of the                    ' FORENKLAD PROCEDUR'.
provisions set out below.
                                                                     The approved exporter shall if necessary indicate in box
2.      The customs authorities in the exporting State may            13, 'Request for verification', the name and address of
authorize any exporter, hereinafter referred to as                   the customs authority competent to verify the EUR. 1
'approved exporter', who makes frequent shipments for                certificate .
which EUR. 1 certificates may be issued, and who offers
to the satisfaction of the customs authorities all guaran­            6.      In the case referred to in paragraph 3, the approved
tees necessary to verify the originating status of the                exporter shall also enter in box 7 of the EUR. 1
goods, not to submit to the customs office in the                     certificate one of the following phrases :
exporting State at the time of export either the goods or             'CERTIFICADO LT VALIDO HASTA EL . . .',
the application for an EUR. 1 certificate relating to those
goods, for the purpose of obtaining an EUR. 1 certificate             'LT-CERTIFICAT GYLDIGT INDTIL . . .',
 under the conditions laid down in Article 9 ( 1 ) to (4) of          'LT-CERTIFICAT GULTIG BIS . . .',
 this Protocol .
                                                                      ' nilTOnOIHTIKON LT IIXYON MEXPI . .
 3.      In addition, the customs authorities may authorize           'LT CERTIFICATE VALID UNTIL . . .',
 an approved exporter to draw up EUR. 1 certificates,                 'CERTIFICAT LT VALABLE JUSQU'AU . . .',
valid for a maximum period of one year from the date of               'CERTIFICATO LT VALIDO FINO AL . . .',
 issue, hereinafter referred to as an 'LT certificate'. The
 authorization shall be granted only where the originating            'LT- CERTIFICAAT GELDIG TOT EN MET . . .',
 status of the goods to be exported is expected to remain             'LT-CERTIFICADO LT VALIDO ATÉ . . .',
 unchanged for the period of validity of the LT                       'LT-SKIRTEINI GILDIR TIL . . .',
 certificate. If any goods are no longer covered by the LT             'LT-SERTIFIKAT GYLDIG INTIL . . .',
 certificate, the approved exporter shall immediately
 inform the customs authorities who gave the authori­                  'LT-TODISTUS VOIMASSA . . . SAAKKA',
 zation .                                                              'LT-CERTIFIKAT GILTIGT TIL . . .',
 Where the simplified procedure applies, the customs                   (date indicated in Arabic numerals),
  authorities of the exporting State may prescribe the use
  of EUR. 1 certificates bearing a distinctive sign by which           and a reference to the authorization under which the
  they may be identified.                                              relevant LT certificate has been issued.
  4.     The authorization referred to in paragraphs 2 and 3           The approved exporter shall not be required to refer in
  shall stipulate, at the choice of customs authorities, that          box 8 and box 9 of the LT certificate to the marks and
  box 11 , 'Customs endorsement', of the EUR. 1 certificate            numbers and number and kind of packages and the gross
  must :                                                               weight (kg) or other measure (litres, m3, etc.). Box 8
                                                                        must, however, contain a description and designation of
  (a) either be endorsed beforehand with the stamp of the               the goods which is sufficiently precise to allow for their
       competent customs office of the exporting State and              identification .
       the handwritten or non-handwritten signature of an
       official of that office ; or                                     7.     Notwithstanding Article 12 ( 1 ) and (3), the LT
                                                                        certificate must be submitted to the customs office of
   (b) be endorsed by the approved exporter with a special
       stamp which has been approved by the customs auth­               import at or before the first importation of any goods to
                                                                        which it relates. When the importer carries out the
       orities of the exporting State and corresponds to the            customs clearance at several customs offices in the State
        specimen given in Annex VI to this Protocol : this              of importation, the customs authorities may request him
       stamp may be preprinted on the form.                             to produce a copy of the LT certificate to all of those
   Box 11 , 'Customs endorsement', of the EUR. 1                        offices .
   certificate shall be completed if necessary by the
   approved exporter.                                                    8.    Where an LT certificate has been submitted to the
                                                                        customs authorities, the evidence of the originating status
   5 . In the cases referred to in paragraph 4 (a), one of              of the imported goods shall, during the validity of the
   the following phrases shall be entered in box 7,                     LT certificate, be given by invoices which satisfy the
   'Remarks', of the EUR. 1 certificate :                               following conditions :
   'PROCEDIMIENTO              SIMPLIFICADO',        'FORENK­
   LET PROCEDURE', 'VEREINFACHTES VERFAH­                                (a) when an invoice includes both goods originating in
   REN',            'AEIAOYSTEYMENH               AIAAIKAEIA',               the Community or one of the countries referred to in
   'SIMPLIFIED           PROCEDURE',            'PROCEDURE                   Article 2 ( 1) of this Protocol and non-originating
 ---pagebreak--- 9 . 7 . 88                                Official Journal of the European Communities                              No L 180 / 11
      goods, the exporter shall distinguish clearly between          (b) be endorsed by the approved exporter with the
      these two categories ;                                               special stamp referred to in paragraph 4 (b) which
                                                                           has been approved by the customs authorities of the
(b) the exporter shall state on each invoice the number                    exporting State. This stamp may be preprinted on the
                                                                           invoice .
       of the LT certificate which covers the goods and the
       date of expiry of the certificate and the names of the
       country or countries in which the goods originate.            12 . However, the customs authorities in the exporting
                                                                     State may authorize an approved exporter not to sign the
      The statement on the invoice made by the exporter              statement in paragraph 8 (b) or the declaration referred
       of the number of the LT certificate with the indi­            to in paragraph 11 given on the invoice, when such
       cation of the country of origin shall constitute a            invoices are made out and/or transmitted using telecom­
       declaration that the goods fulfill the conditions laid        munications or electronic data-processing methods .
       down in this Protocol for the acquisition of pref­
       erential origin status in trade between the                   The said customs authorities shall lay down conditions
       Community and Iceland.                                        for the implementation of this paragraph, including, if
                                                                     they so require, a written undertaking from the approved
       The customs authorities of the exporting State may            exporter, that he accepts full responsibility for such
       require that the entries, which, under the above              statement and declaration as if they had in fact been
       provisions, must appear on the invoice, be supported          signed in manuscript by him.
       by the manuscript signature followed by the name of
       the signatory in clear script ;
                                                                     13 . In the authorizations referred to in paragraphs 2,
                                                                     3 and 1 1 the customs authorities shall specify in
(c) the description and the designation of the goods on              particular :
       the invoice shall be in sufficient detail to show
       clearly that the goods are also listed on the LT              (a) the conditions under which the applications for
       certificate to which the invoice refers ;                           EUR. 1 certificates or for LT certificates are made or
                                                                           under which the declaration concerning the origin of
(d) the invoices can be made out only for the goods                        the goods is made on the invoice ;
       exported during the period of validity of the relevant
       LT certificate. They may however be produced at               (b) the conditions under which these applications, as
       the import customs office within four months of the                 well as a copy of the invoices referring to an LT
       date of their being made out by the exporter.                       certificate and of the invoices bearing the exporter's
                                                                           declaration, are kept for at least two years. In the
9. In the framework of the simplified procedures,                          case of LT certificates or invoices referring to an LT
invoices which satisfy the conditions of this Article may                  certificate, this period shall begin from the date of
be made out and/or transmitted using telecommuni­                          expiry of validity of the LT certificate. These
cations or electronic data-processing methods. Such                        provisions shall also apply to the EUR. 1 certificates
invoices shall be accepted by the customs of the                           or LT certificates and the invoices referring to an LT
importing State as evidence of the originating status of                   certificate, as well as to invoices bearing the
the goods imported in accordance with the procedures                       exporter's declaration, having served as the basis for
laid down by the customs authorities there .                               the issue of other evidence of origin, used under the
                                                                           conditions laid down in the second subparagraph of
                                                                           Article 9 (3) of this Protocol.
 10 . Should the customs authorities of the exporting
State identify that a certificate and/or invoice issued
under the provisions of this Article is invalid in relation           14 . The customs authorities in the exporting State
to any goods supplied, they shall immediately notify the             may declare certain categories of goods ineligible for the
customs authorities of the importing State of the facts .            special treatment provided for in paragraphs 2, 3 and 1 1 .
                                                                      15 .    The customs authorities shall refuse the authori­
 11 . The customs authorities may authorize an                       zations referred to in paragraphs 2, 3 and 11 to
approved exporter to make out invoices bearing the                   exporters who do not offer all the guarantees which they
declaration given in Annex V to this Protocol in place of            consider necessary.
EUR. 1 certificates .
                                                                     The customs authorities may withdraw the authori­
The declaration made by the approved exporter on the                 zations at any time. They must do so where the
invoice shall be made out in one of the languages in                 conditions of approval are no longer satisfied or the
which the Agreement is drawn up. It shall be signed in               approved exporter no longer offers those guarantees .
manuscript and must either :
                                                                      16.     The approved exporter may be required to inform
(a) have a reference to the approved exporter authori­               the customs authorities, in accordance with the rules
       zation number or                                              which they lay down, of goods to be dispatched by him,
 ---pagebreak--- No L 180 / 12                           Official Journal of the European Communities                                   9 . 7 . 88
so that the competent customs office may make any veri­            (b) the goods have been sold or otherwise disposed of by
fication it thinks necessary before the dispatch of the                 that exporter to someone in Iceland or in the
goods.                                                                  Community ;
17. The provisions of this Article shall not prejudice             (c) the goods have been consigned during the exhibition
application of the rules of the Community, the Member                   or immediately thereafter to Iceland or to the
States and Iceland on customs formalities and the use of                Community in the state in which they were sent for
customs documents .                                                     exhibition ;
                          Article 14                               (d) the goods have not, since they were consigned for
                                                                        exhibition, been used for any purpose other than
The declaration referred to in Article 8 ( 1 ) (c) shall be             demonstration at the exhibition .
made out by the exporter in the form given in Annex V
to this Protocol in one of the languages in which the
Agreement is drawn up. It shall be typed or stamped and            2.     An EUR. 1 certificate must be produced to the
signed by hand. The exporter must keep a copy of the               customs authorities in the normal manner. The name and
invoice bearing the said declaration for at least two              address of the exhibition must be indicated thereon.
years .                                                            Where necessary, additional documentary evidence of
                                                                   the nature of the goods and the conditions under which
                                                                   they have been exhibited may be required.
                           Article 15
 1 . The exporter or his representative shall submit with           3 . Paragraph 1 shall apply to any trade, industrial,
his request for an EUR. 1 certificate any appropriate               agricultural or crafts exhibition, fair or similar public
 supporting document proving that the goods to be                   show or display which is not organized for private
 exported qualify for the issue of an EUR. 1 certificate.          purposes in shops or business premises with a view to the
                                                                    sale of foreign goods, and during which the goods
 He shall undertake to submit at the request of the appro­          remain under customs control.
 priate authorities, any supplementary evidence they may
 require for the purpose of establishing the correctness of
 the originating status of the goods eligible for pref­                                      Article 17
 erential treatment and shall undertake to agree to any
 inspection of his accounts and to any check on the                 1 . In order to ensure the proper application of this
 processes of the obtaining of the above goods, carried             Title, the Member States of the Community and Iceland
 out by the said authorities.                                       shall assist each other, through their respective customs
                                                                    administrations, in checking the authenticity and
                                                                    accuracy of EUR. 1 certificates, including those issued
 2.     Exporters must keep for at least two years the              under Article 9 (3) of this Protocol, and the exporters'
 supporting documents referred to in paragraph 1 .                  declarations made on invoices .
 3.     The provisions of paragraphs 1 and 2 shall apply            2. The Joint Committee shall be authorized to take
  mutatis mutandis in the case of the use of the procedures
 laid down in Article 13 (2) and (3) and of the declar­             any decisions necessary for the methods of administrative
 ations referred to in Article 8 ( 1 ) (b) and (c).                 cooperation to be applied at the due time in the
                                                                    Community and in Iceland.
                           Article 16
                                                                    3.    The customs authorities of the Member States and
  1 . Goods sent from the Community or from Iceland                 of Iceland shall provide each other, through the
 for exhibition in a country other than those referred to           Commission of the European Communities, with
  in Article 2 of this Protocol and sold after the exhibition       specimen impressions of stamps used in their customs
                                                                    offices for the issue of EUR. 1 certificates.
  for importation into Iceland or into the Community shall
 benefit on importation from the provisions of the
 Agreement on condition that the goods meet the                      4. Penalties shall be imposed on any person who
  requirements of this Protocol entitling them to be                 draws up, or causes to be drawn up, a document which
  recognized as originating in the Community or in                   contains incorrect particulars for the purpose of
  Iceland and provided that it is shown to the satisfaction          obtaining a preferential treatment for goods.
  of the customs authorities that :
  (a) an exporter has consigned these goods from the                 5.   The Member States and Iceland shall take all
       Community or from Iceland to the country in which             necessary steps to ensure that goods traded under cover
      the exhibition is held and has exhibited them there ;          of an EUR. 1 certificate, which in the course of transport
 ---pagebreak--- 9 . 7 . 88                             Official Journal of the European Communities                              No L 180 / 13
use a free zone situated in their territory, are not                                         TITLE III
substituted by other goods and that they do not undergo
handling other than normal operations designed to                 Provisions applicable to the Canary Islands, Ceuta and
prevent their deterioration.                                                                   Melilla
6. When products originating in the Community or                                             Article 19
Iceland and imported into a free zone under cover of an
EUR. 1 certificate undergo treatment or processing, the           1.     For the application of the provisions of the
customs authorities concerned must issue a new EUR. 1             Additional Protocol concerning products originating in
certificate at the exporter's request if the treatment or         the Canary Islands, Ceuta and Melilla, this Protocol
processing undergone is in conformity with the                    shall apply mutatis mutandis subject to the particular
provisions of this Protocol.                                      conditions set out in paragraphs 3 to 8 of this Article.
                         Article 18                               2 . The term 'Community' used in this Protocol does
                                                                  not cover the Canary Islands, Ceuta or Melilla. The term
1 . Subsequent verifications of EUR. 1 certificates and           'products originating in the Community5 does not cover
of exporter's declarations made on invoices shall be              products originating in the Canary Islands, Ceuta and
carried out at random or whenever the customs auth­               Melilla.
orities of the importing State have reasonable doubt as to
the authenticity of the document or the accuracy of the           3.     The following provisions shall apply instead of
information regarding the true origin of the goods in             Articles 1 , 2 and 3 and references to those Articles shall
question.                                                         apply mutatis mutandis to this Article .
2. For the purposes of implementing the provisions of
paragraph 1 , the customs authorities of the importing            The following shall be considered as :
State shall return the EUR. 1 certificate and the invoice,
if it has been submitted, or the invoice referring to an LT       (a) products originating in the Canary Islands, Ceuta
                                                                       and Melilla :
certificate, or the invoice bearing the exporter's
declaration or a copy of those documents, to the customs
authorities of the exporting State, giving, where appro­                (i) products wholly obtained in the Canary Islands,
priate, the reasons of substance or form for an inquiry.                    Ceuta and Melilla ;
The customs authorities shall forward, in support of the               (ii) products obtained in the Canary Islands, Ceuta
request for a posteriori verification, any documents and                    and    Melilla  in   the   manufacture  of which
information that have been obtained suggesting that the                     products other than those referred to in (i) are
particulars given on the EUR. 1 certificate or the invoice                  used, provided that the said products have
are inaccurate .                                                            undergone sufficient working or processing
                                                                            within the meaning of Article 5 . This condition
If the customs authorities of the importing State decide                    shall not apply, however, to products which,
to suspend the provisions of the Agreement while                            within the meaning of this Protocol, originate in
awaiting the results of the verification, they shall offer to               Iceland, Austria, Finland, Norway, Sweden or
release the goods to the importer subject to any precau­                    Switzerland or the Community provided they
tionary measures judged necessary.                                          undergo, in the Canary Islands, Ceuta and
                                                                            Melilla, working or processing which exceeds
3.      The customs authorities of the importing State shall                the insufficient working or processing set out in
be informed of the results of the verification as soon as                   Article 5 (5);
possible. These results must be such as to make it
possible to determine whether the documents returned              (b) products originating in Iceland :
under paragraph 2 apply to the goods actually exported,
and whether these goods can, in fact, qualify for appli­                (i) products wholly obtained in Iceland ;
cation of the preferential arrangements .
                                                                       (ii) products obtained in Iceland in the manufacture
Where such disputes cannot be settled between the                           of which products other than those referred to in
customs authorities of the importing State and those of                     (i) are used, provided that the said products have
the exporting State or where they raise a question as to                    undergone sufficient working or processing
the interpretation of this Protocol they shall be submitted                 within the meaning of Article 5 . This condition
to the Customs Committee .                                                  shall not apply, however, to products which,
                                                                            within the meaning of this Protocol, originate in
For the purpose of the subsequent verification of EUR. 1                    the Canary Islands, Ceuta and Melilla, Austria,
certificates, the customs authorities of the exporting                      Finland, Norway, Sweden or Switzerland or the
country must keep the export documents, or copies of                        Community provided they undergo working or
EUR. 1 certificates used in place thereof, for at least two                 processing which exceeds the insufficient
years .                                                                     working or processing set out in Article 5 (5).
 ---pagebreak---                                         Official Journal of the European Communities                                       9 . 7 . 88
No L 180 / 14
4.     The Canary Islands, Ceuta and Melilla shall be              facture of products for which an EUR. 1 certificate, an
considered as a single territory.                                  LT certificate or the invoices referring to the LT
                                                                   certificate, or an invoice bearing the exporter's
5 . The exporter or his authorized representative shall            declaration are issued or completed, can only be the
enter 'Iceland' and 'Canary Islands, Ceuta and Melilla'            subject of drawback of customs duty or benefit from an
in box 2 of EUR. 1 certificates .                                  exemption from customs duty of whatever kind when
                                                                   products originating in the Community, Iceland or one
In addition, in the case of products originating in the            of the five other countries referred to in Article 2 of this
Canary Islands, Ceuta and Melilla, this shall be indicated         Protocol are concerned.
in box 4 of EUR. 1 certificates .
                                                                   2.      In this Article, the term 'customs duty' also means
When invoices are made out in the Canary Islands , in              charges having an effect equivalent to customs duty.
Ceuta or in Melilla in the framework of the provisions of
Article 8 ( 1 ) of this Protocol, the exporter shall clearly                                    Article 24 (')
indicate the products originating in the Canary Islands,
Ceuta and Melilla by means of the symbol 'CCM'.                     1 . (a) Any product accompanied by an                   EUR. 1
                                                                             certificate or invoice bearing the exporter's
6. The products in Annex II shall be temporarily                             declaration issued or made out in Spain shall, for
excluded from, the scope of this Protocol. Nevertheless,                     the application of the Additional Protocol to the
the arrangements regarding administrative cooperation                        Agreement, be considered as originating in Spain ;
 shall apply mutatis mutandis to these products.
                                                                        (b) However, the provisions of subparagraph (a) shall
 7.     The    Spanish    customs     authorities  shall   be                not apply to EUR. 1 certificates issued in Spain
 responsible for the application of this Protocol in the                     for products originating in the rest of the
 Canary Islands, Ceuta and Melilla.                                          Community or Iceland and which have not
                                                                             undergone any working or processing in Spain or
 8.     Article 23 shall not apply to trade between the                      which have only been subject to operations
 Canary Islands, Ceuta and Melilla, on the one hand, and                     designed to preserve them in good condition
 Iceland on the other.                                                       during transport or storage. Such products shall
                                                                             benefit on import from treatment identical to that
                           TITLE IV                                          which they would have received had they been
                                                                             sent directly from the rest of the Community or
                        Final provisions                                     Iceland ;
                                                                         (c) For the application of subparagraph (b), in the
                           Article 20                                         case of products originating in the rest of the
                                                                              Community, the exporter or his authorized
 The Community and Iceland shall each take the steps                          representative shall enter : 'el apartado 1 del
 necessary to implement this Protocol.                                        articulo 24 — reexportado en el mismo estado'
                                                                              (Article 24 ( 1 ) — re-exported in the same state) in
                           Article 21                                         box 7 , 'Remarks', of the EUR. 1 certificate. This
                                                                              entry shall be authenticated by means of the
  The Annexes to this Protocol shall form an integral part                    stamp used by the appropriate customs office. The
  thereof.                                                                    customs authorities of Spain shall carry out
                                                                              appropriate controls in order to ensure the correct
                           Article 22                                         application of this provision ;
  The contracting parties undertake to introduce any                     (d) For the application of the provisions of
  measures necessary to ensure that the EUR. 1 certificates                   subparagraph (b), in the case of products orig­
  which the customs authorities of the Member States of                       inating in Iceland, the provisions of Article 9 (8)
  the Community and of Iceland are authorized to issue in                     shall apply.
  pursuance of the Agreements referred to in Article 2 are           2. The following products exported to Iceland from a
  issued under the conditions laid down by those
                                                                     Member State of the Community other than Spain shall
  Agreements. They also undertake to provide the admin­              benefit on import into Iceland only from a treatment
  istrative cooperation necessary for this purpose, in               identical to that which they would have received had
  particular to check on the itinerary of goods traded               they been imported directly from Spain :
  under the Agreements referred to in Article 2 and the
  places in which they have been held.                               — products originating in the Community by virtue of
                                                                          working or processing carried out wholly or partly in
                           Article 23                                     Spain,
   1 . Without prejudice to the provisions of Article 1 of
   Protocol 2, products which are of the kind to which the           (') The provisions of Article 24 shall apply until 31 December
  Agreement applies, and which are used in the manu­                      1992 .
 ---pagebreak--- 9.7 : 88                               Official Journal of the European Communities                             No L 180/15
— products which, after having acquired originating               March 1986 in the framework of the Agreement between
    status in the rest of the Community, are subject in           the EFTA countries and Spain signed on 26 June 1979,
    Spain to operations other than those designed to              the Convention establishing EFTA signed on 4 January
    preserve them in good condition during transport or           1960 by Portugal, the 1970 Agreement between the
    storage .                                                     European Economic Community and Spain, the 1972
                                                                  Agreement between the European Economic Community
For the application of the first subparagraph, the                and the Portuguese Republic, shall be deemed to be
exporter or his authorized representative shall enter the         originating products within the meaning of this Protocol ;
symbol 'ES' in box 7, 'Remarks', of an EUR. 1 certificate
issued in such other Member State of the Community.               2.      EUR. 1 certificates carrying, the entry 'EFTA­
                                                                  SPAIN-TRADE' used in the framework of direct trade
3 . For the application of the last sentence of Article           between Spain and Iceland or one of the five other
1 (2) (b), products originating in Spain or products              countries mentioned in Article 2 may continue to be used
accompanied by an EUR. 1 certificate with the symbol              in such trade until stocks are exhausted . If EUR. 1
'ES' entered in box 7, 'Remarks', imported into Iceland           certificates are used, it is not necessary to insist on the
and exported to a Member State of the Community                   entry of the symbol 'ES' as provided for in paragraphs 2,
other than Spain shall benefit in that Member State from          3 and 4 of Article 24 .
a treatment identical to that provided for in the Act of
Accession of Spain and Portugal to the European                                            Article 26
Communities which they would have received had they
been sent directly from Spain to the rest of the                  The contracting parties shall take any measures
Community.                                                        necessary for the conclusion of arrangements with
For the application of the first subparagraph, the                Austria, Finland, Norway, Sweden or Switzerland
exporter or his authorized representative shall enter the         enabling this Protocol to be applied .
symbol 'ES' in box 7, 'Remarks', of EUR. 1 certificates
issued in Iceland .                                                                         Article 27
4. For the application of Article 2, products orig­                1 . For the purpose of implementing Article 2 ( 1 ) (A)
inating in Spain or products accompanied by an EUR. 1             of this Protocol, any product originating in one of the
certificate with the symbol 'ES' entered in box 7,                five countries referred to in that Article shall be treated
'Remarks', imported into Iceland and exported under the            as a non-originating product during the period or
conditions set out in Article 2 to one of the five countries      periods in which Iceland applies the rate of duty
listed there shall benefit, on import into one of these five       applicable to third countries or any corresponding
countries, only from a treatment identical to that which           safeguard measure to that product in respect of the said
they would have received had they been imported                   country under the provisions governing trade between
                                                                   Iceland and the five countries        referred to in the
directly from Spain.
                                                                   aforementioned Article 2 .
For the application of the first subparagraph, the
exporter or his authorized representative shall enter the          2. For the purpose of implementing Article 2 ( 1 ) (B)
symbol 'ES' in box 7, 'Remarks', of EUR. 1 certificates            of this Protocol, any product originating in one of the
issued in Iceland .                                                five countries referred to in that Article shall be treated
                                                                   as a non-originating product during the period or
 5 . The provisions of paragraphs 2 to 4 concerning the            periods in which the Community applies the rate of duty
use of the symb.ol 'ES' shall apply mutatis mutandis to the        applicable to third countries to that product in respect of
invoices made out within the framework of Article 8 ( 1 )          the said country under the Agreement concluded by the
of this Protocol .                                                 Community with that country.
                          Article 25                                                        Article 28
 1.    Originating products for which the appropriate             The Joint Committee may decide to amend provisions of
certificate or form has been issued or made out before 1           this Protocol .
 ---pagebreak---                                                                                                                                9 . 7 . 88
No L 180 / 16                               Official Journal of the European Communities
                                                                 ANNEX I
                                                         EXPLANATORY NOTES
             Note 1 — Article 1
             The terms 'the Community' or 'Iceland' shall also cover the territorial waters of the Member States of the
             Community or of Iceland respectively.
             Vessels operating on the high sfeas, including factory ships, on which fish caught is worked or processed
             shall be considered as part of the territory of the State to which they belong, provided that they satisfy the
             conditions set out in explanatory note 4 .
             Note 2 — Articles 1 , 2 and 4
             The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without
             interruption in the Community or Iceland except as provided for in Article 2.
             If originating products exported from the Community or Iceland to another country are returned, except
             in so far as provided for in Article 2, they must be considered as non-originating unless it can be demon­
              strated to the satisfaction of the customs authorities that :
             — the goods returned are the same goods as those exported, and
             — they have not undergone any operations beyond that necessary to preserve them in good condition
                   while in that country.
              Note 3 — Articles 1 , 2 and 3
              In order to determine whether goods originate in the Community or in Iceland or in one of the other
              countries specified in Article 2, it shall not be necessary to establish whether the power and fuel, plant and
              equipment, and machines and tools used to obtain such goods originate in third countries or not.
              Note 4 — Article 4 (f)
              The term 'their vessels' shall apply only to vessels :
              — which are registered or recorded in a Member State of the Community or in Iceland,
              — which sail under the flag of a Member State of the Community or of Iceland,
              — which are at least 50 % owned by nationals of Member States of the Community or of Iceland, or by a
                   company with its head office in one of those States, of which the manager or managers, chairman of
                   the board of directors or of the supervisory board and the majority of the members of such board are
                   nationals of the Member States of the Community or of Iceland, and of which, in addition, in the case
                   of partnerships or limited companies, at least half the capital belongs to those States or to public bodies
                    or nationals of the said States,
              — of which the captain and officers are all nationals of the Member States of the Community or of
                    Iceland,
                    of which at least 75 % of the crew are nationals of the Member States of the Community or of Iceland.
               Note 5 — Articles 4 and 5
               1 . The unit of qualification for the application of the origin rules shall be the particular product which is
                   considered as the basic unit when determining classification using the nomenclature of the harmonized
                   system. In the case of sets of products which are classified by virtue of general rule 3, the unit of
                   qualification shall be determined in respect of each item in the set; this also applies to the sets of
                   heading Nos 6308 , 8206 and 9605 .
                   Accordingly, it follows that :
                       when a product composed of a group or assembly of articles is classified under the terms of the
                       harmonized system within a single heading, the whole constitutes the unit of qualification,
                   — when a consignment consists of a number of identical products classified within the same heading of
                       the harmonized system, each product must be taken individually when applying the origin rules.
 ---pagebreak--- 9 . 7 . 88                              Official Journal of the European Communities                                   No L 180 / 17
           2. Where, under general rule 5 of the harmonized system, packing is included with the product for classifi­
              cation purposes, it shall be included for purposes of determining origin.
           Note 6 — Article 5 (2)
           The introductory notes to Annex III shall also apply where appropriate to all products manufactured using
           non-originating materials even if they are not subject to a specific condition contained in the list in Annex
           III but are subject instead to the change of heading rule set out in Article 5 (2).
           Note 7 — Article 6
           'Ex-works price' shall mean the price paid to the manufacturer in whose undertaking the last working or
           processing is carried out, provided the price includes the value of all the products used in manufacture.
           'Customs value' shall be understood as meaning the customs value as determined in accordance with the
           Agreement on implementation of Article VII of the General Agreement on Tariffs and Trade done at
           Geneva on 12 April 1979.
           Note 8 — Article 8 ( 1 )
           The facility of using, under this Protocol, the invoice as evidence of the originating status of the goods,
           shall be extended to the delivery note or any other commercial document which describes the goods
           concerned in sufficient detail to enable them to be identified.
           In the case of products sent by post which, within the meaning of Article 8 (2), are not considered as
           importations by way of trade, the declaration of the originating status can also be made on the customs
           declaration C2 /CP3 or on a sheet of paper annexed to that declaration.
           Note 9 — Articles 17 ( 1 ) and 22
           Where an EUR. 1 certificate has been issued under the conditions laid down in Article 9 (3) and relates to
           goods re-exported in the same state, the customs authorities of the country of destination must be able to
           obtain, by means of administrative cooperation, true copies of the EUR. 1 certificate or certificates issued
           previously relating to those goods.
           Note 10 — Article 23                           /
           'Drawback of customs duty or exemption from customs duty of whatever kind' shall mean any
           arrangement for refund or remission, partial or complete, of customs duties applicable to products used in
           manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non­
           charging or the non-imposition when goods obtained from the said products are exported but not when
           they are retained for home use.
           'Products used in manufacture' shall mean any products in respect of which a 'drawback of customs duty
           or exemption from customs duty of whatever kind' is requested as a result of the export of originating
           products for which an EUR. 1 certificate, an LT certificate or the invoices referring to the LT certificate,
           or an invoice bearing the exporter's declaration are issued or made out.
 ---pagebreak--- No L 180 / 18                            Official Journal of the European Communities                                         9 . 7 . 88
                                                              ANNEX II
               List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol
              HS heading No                                        Description of product
            ex 2707                Oils in which the weight of the aromatic constituents exceeds that of the non­
                                   aromatic constituents, being oils similar to mineral oils obtained by distillation of high
                                   temperature coal tar, of which more than 65 °/o by volume distils at a temperature of
                                   up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power
                                   or heating fuels
                2709
                to                 Mineral oils and products of their distillation ; bituminous substances ; mineral waxes
                2715
             ex 2901               Acyclic hydrocarbons for use as power or heating fuels
             ex 2902               Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as
                                   power or heating fuels
             ex 3403                Lubricating preparations containing petroleum oils or oils obtained from bituminous
                                    minerals, provided they represent less than 70 % by weight
             ex 3404                Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes
                                    obtained from bituminous minerals, slack wax or scale wax
             ex 3811                Prepared additives for lubricating oil, containing petroleum oils or oils obtained from
                                    bituminous minerals
 ---pagebreak--- 9 . 7 . 88                                 Official Journal of the European Communities                                    No L 180 / 19
                                                                ANNEX III
           List of working or processing required to be carried out on non-originating materials in order that the
                                           product manufactured can obtain originating status
                                                       INTRODUCTORY NOTES
                                                                   General
           Note 1 :
           1.1 . The first two columns in the list describe the product obtained. The first column gives the heading
                 number, or the chapter number, used in the harmonized system and the second column gives the
                 description of goods used in that system for that heading or chapter. For each entry in the first two
                 columns a rule is specified in columns 3 and 4. Where, in some cases, the entry in the first column is
                 preceded by an 'ex', this signifies that the rule in column 3 or column 4 only applies to the part of that
                 heading or chapter as described in column 2.
           1.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and
                 the description of product in column 2 is therefore given in general terms, the adjacent rule in column
                 3 or column 4 applies to all products which, under the harmonized system, are classified within
                 headings of the chapter or within any of the headings grouped together in column 1 .
           1.3. Where there are different rules in the list applying to different products within a heading, each indent
                 contains the description of that part of the heading covered by the adjacent rule in column 3 or
                 column 4 .
           1.4. For the products of Chapters 84 to 91 inclusive, if no origin rule is given in column 4, the rule set out
                 in column 3 has to be applied.
           Note 2 :
           2.1 . The term 'manufacture' covers any kind of working or processing including 'assembly' or specific
                 operations. However, see note 3.5 below.
           2.2. The term 'material' covers any 'ingredient', 'raw material', 'component' or 'part', etc., used in the
                 manufacture of the product.
           2.3 . The term 'product' refers to the product being manufactured, even if it is intended for later use in
                 another manufacturing operation.
           Note 3 :
           3.1 . In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of
                 heading' rule set out in Article 5 (2) applies. If a 'change of heading' condition applies to any entry in
                 the list, then it is contained in the rule in column 3 .
           3.2 . The working or processing required by a rule in column 3 or column 4 has to be carried out only in
                 relation to the non-originating materials used. The restrictions contained in a rule in column 3 or
                 column 4 likewise apply only to the non-originating materials used.
           3.3 . Where a rule states that 'materials of any heading' may be used, materials of the same heading as the
                 product may also be used, subject, however, to any specific limitations which may also be contained in
                 the rule. However, the expression 'manufacture from materials of any heading including other
                 materials of heading No . . .' means that only materials classified within the same heading as the
                 product of a different description than that of the product as given in column 2 of the list may be
                 used .
           3.4. If a product, made from non-originating materials which has acquired originating status during manu­
                 facture by virtue of the change of heading rule or its own list rule, is used as a material in the process
                 of manufacture of another product, then the rule applicable to the product in which it is incorporated
                 does not apply to it.
 ---pagebreak---                                              Official Journal of the European Communities                                       9 . 7 . 88
No L 180 / 20
                    — For 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 % of the ex-works price, is made from
                        'other alloy steel roughly shaped by forging' of heading No 7224.
                        If this forging has been forged in the country concerned from a non-originating ingot then the
                        forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can
                        then count as originating in the value calculation for the engine regardless of whether it was
                        produced in the same factory or another. The value of the non-originating ingot is thus not taken
                         into account when adding up the value of the non-originating materials used.
             3.5. Even if the change of heading rule or the rule contained in the list are satisfied, a product does not
                    have origin if the processing carried out, taken as a whole, is insufficient in the sense of Article 5 (5).
              Note 4 :
              4.1 . 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 origin. Thus if a rule says that non-originating
                    material at a certain level of manufacture may be used, the use of such material at an earlier stage of
                    manufacture is allowed and the use of such material at a later stage is not.
              4.2. When a rule in the list specifies that a product may be manufactured from more than one material,
                    this means that any one or more of the materials may be used. It does not require that all be used.
                    — For example:
                          The rule for fabrics says that natural fibres may be used and that chemical materials, among other
                          materials, may also be used. This does not mean that both have to be used, one can use one or the
                          other or both.
                    If, however, a restriction applies to one material and other restrictions apply to other materials in the
                     same rule, then the restrictions only apply to the materials actually used.
                     — For example :
                          The rule for sewing machines specifies that the thread tension mechanism used has to originate
                          and that the zigzag mechanism used also has to originate; these two restrictions only apply if the
                          mechanisms concerned are actually incorporated into the sewing machine.
               4.3. When a rule in the list specifies that a product must be manufactured from a particular material, the
                     condition obviously does not prevent the use of other materials which, because of their inherent
                     nature, cannot satisfy the rule.
                     — For example :
                          The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives
                          does not prevent the use of mineral salts, chemicals and other additives which are not produced
                          from cereals.
                     — For example:
                       ■ In the case of an article made from non-woven materials, if the use of only non-originating yarn is
                          allowed for this class of article, it is not possible to start from non-woven cloth — even if non­
                          wovens cannot normally be made from yarn. In such cases, the starting material would normally be
                           at the stage before yarn — that is the fibre stage.
                      See also note 7.3 in relation to textiles .
               4.4 If in a rule in the list two or more percentages are given for the maximum value of non-originating
                      materials that can be used, then these percentages may not be added together. The maximum value 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.
 ---pagebreak--- 9 . 7 . 88                                 Official Journal of the European Communities                                       No L 180 /21
                                                                  Textiles
           Note 5 :
           5.1 . The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and
                 is restricted to the stages before spinning takes place, including waste and unless otherwise specified,
                 the term 'natural fibres' includes fibres that have been carded, combed or otherwise processed but not
                 spun .
           5.2 . The term 'natural fibres' includes horsehair of heading No 0503, silk of heading Nos 5002 and 5003
                 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of
                 heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305 .
           5.3. The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to
                 describe the materials not classified within Chapters 50 to 63 which can be used to manufacture arti­
                 ficial, synthetic or paper fibres or yarns.
           5.4. The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow,
                 staple fibres or waste, of heading Nos 5501 to 5507.
           Note 6 :
           6.1 . In the case of the products classified within those headings in the list to which a reference is made to
                 this introductory note, the conditions set out in column 3 of the list shall not be applied to any basic
                 textile materials used in their manufacture which, taken together, represent 10 % or less of the total
                 weight of all the basic textile materials used (but see also notes 6.3 and 6.4 below).
           6.2 . However, this tolerance may only be applied to mixed products which have been made from two or
                 more basic textile materials, irrespective of their share of the product.
                 The following are the basic textile materials :
                 — silk,
                 — wool,
                 — coarse animal hair,
                 — fine animal hair,
                 — horsehair,
                 — cotton ,
                 — paper-making materials and paper,
                 — flax,
                 — true hemp,
                 — jute and other textile bast fibres,
                 — sisal and other textile fibres of the genus Agave,
                 — coconut, abaca, ramie and other vegetable textile fibres,
                 — synthetic man-made filaments,
                 — artificial man-made filaments,
                 — synthetic man-made staple fibres,
                 — artificial man-made staple fibres.
                 — For example:
                     A yarn of heading No 5205 made from cotton fibres and synthetic staple fibres is a mixed yarn.
                     Therefore, non-originating materials that do not satisfy the origin rules may be used up to a
                     weight of 10 % of the yarn.
                 — For example:
                     A woollen fabric of heading No 5112 made from woollen yarn and synthetic yarn of staple fibres
                      is a mixed fabric. Therefore, either non-originating synthetic yarn or woollen yarn or a combi­
                      nation thereof that does not satisfy the origin rules may be used up to a weight of 10 % of the
                      fabric.
                 — For example :
                     Tufted textile fabric of heading No 5802 made from cotton yarn and cotton fabric is only a mixed
                      product if the cotton fabric is itself a mixed fabric being made from two or more different basic
                      textile materials or if the cotton yarns used are themselves mixtures.
 ---pagebreak---                                                                                                                                           9. 7 . 88
No L 180 / 22                                Official Journal of the European Communities
                    — For example:
                        If the tufted textile fabric concerned had been made from cotton yarn and synthetic fabric, then,
                        obviously, two separate basic textile materials would have been used.
                    — For example:
                        A carpet with tufts made both from artificial yarns and cotton tufts made from yarns and with a
                        jute backing is a mixed product because three basic textile materials are used. Thus, any non-orig­
                        inating materials that are used at a later stage of manufacture than the rule allows may be used,
                        provided their total weight taken together does not exceed 10 % of the weight of the textile
                        materials in the carpet. Thus, the jute backing, the artificial yarns and/or cotton yarns could be
                        imported at that stage of manufacture, provided the weight conditions are met.
              6.3. In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of
                    polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.
              6.4. In the case of fabrics 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 films of plastic film, this tolerance is 30 % in respect of this strip.
              Note 7 :
              7.1 . In the case of those textile products, which are marked in the list by a footnote referring to this
                    introductory note, textile trimmings and accessories which do not satisfy the rule set out in the list in
                    column 3 for the made-up product concerned may be used provided that their weight does not exceed
                     10 % of the total weight of all the textile materials incorporated.
                    Textile trimmings and accessories are those classified within Chapters 50 to 63. Linings and inter­
                    linings are not to be regarded as trimmings or accessories.
              7.2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have
                    to satisfy the conditions set out in column 3 even though they fall outside the scope of note 4.3.
              7.3. In accordance with note 4.3, any non-originating non-textile trimmings and accessories or other
                     product, which do not contain any textiles, may, anyway, be used freely where they cannot be made
                     from the materials listed in column 3 .
                     — For example :
                         If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this
                         does not prevent the use of metal items, such as buttons, because they canot be made from textile
                         materials .
               7.4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account
                     when calculating the value of the non-originating materials incorporated.
                                                                                      Working or processing carried out on non-originating materials
   HS heading No                         Description of product                                      that confers originating status
        (1)                                         (2)                                                            (3)
 ex 0305                Livers and rose, dried, smoked, salted or in brine              Manufacture in which all the materials of Chapter 3
                                                                                        used must already be originating
 ex 0403                Buttermilk, curdled milk and cream, yogurt, kephir               Manufacture in which :
                        and other fermented or acidified milk and cream,
                        flavoured or containing added fruit, nuts or cocoa              — 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, and
                                                                                         — the value of any materials of Chapter 17 used does
                                                                                            not exceed 30 % of the ex-works price of the
                                                                                            product
 ---pagebreak---  9 . 7 . 88                         Official Journal of the European Communities                              No L 180 / 23
           (1)                          (2)                                                      (3)
      1504     Fats and oils and their fractions, of fish or marine
               mammals, whether or not refined, but not
               chemically modified :
l              — solid fractions of fish oils and fats and oils of
                   marine mammals
                                                                       Manufacture from materials of any heading, including
                                                                       other materials of heading No 1504
               — other                                                 Manufacture in which all the animal materials of
                                                                       Chapters 2 and 3 used must already be originating
      1604     Prepared or preserved fish ; caviar and caviar          Manufacture in which all the fish or fish eggs used
               substitutes prepared from fish eggs                     must already be originating
 ex 1605       Crustaceans and molluscs, prepared or preserved         Manufacture in which all the crustaceans or molluscs
                                                                       used must already be originating
 ex 1702       Chemically pure fructose and maltose                    Manufacture from materials of any heading including
                                                                       other materials of heading No 1702
      1704     Sugar confectionary (including white chocolate),        Manufacture in which all the materials used are
               not containing cocoa                                    classified within a heading other than that of the
                                                                       product, provided the value of any other materials of
                                                                       Chapter 17 used does not exceed 30 % of the
                                                                       ex-works price of the product
      1806     Chocolate and other food preparations containing        Manufacture in which all the materials used are
               cocoa                                                   classified within a heading other than that of the
                                                                       product,   provided the value of any materials of
                                                                       Chapter    17 used does not exceed 30 % of the
                                                                       ex-works   price of the product
      1901     Malt extract; food preparations of flour, meal,
               starch or malt extract, not containing cocoa powder
               or containing cocoa powder in a proportion by
               weight of less than 50 % , not elsewhere specified
               or included ; food preparations of goods of heading
               Nos 0401 to 0404, not containing cocoa powder or
               containing cocoa powder in a proportion by weight
               of less than 10 % , not elsewhere specified or
               included :
               — Malt extract                                          Manufacture from cereals of Chapter 10
               — Other                                                 Manufacture in which all the materials used are
                                                                       classified within a heading other than that of the
                                                                       product,   provided the value of any materials of
                                                                       Chapter    17 used does not exceed 30 % of the
                                                                       ex-works   price of the product
 ex 1902       Pasta, whether or not cooked or stuffed (with meat      Manufacture in which all the cereals and derivatives
               or other substances) or otherwise prepared, such as     (except durum wheat and its derivatives) used must be
               spaghetti, macaroni, noodles, lasagne, gnocchi,         wholly obtained
               ravioli, cannelloni — except for those containing
               more than 20 % by weight of crustaceans, molluscs
               or other aquatic invertebrates, sausages and the like
               or meat and meat offal of any kind, including fats
               of any kind or origin ; couscous, whether or not
               prepared
      1903     Tapioca and substitutes therefor prepared from          Manufacture from materials of any heading except
               starch, in the form of flakes, grains, pearls, siftings potato starch of heading No 1108
               or in similar forms
 ---pagebreak---                                                                                                                       9 . 7 . 88
No L 180 / 24                      Official Journal of the European Communities
                                                                                                3
        (i)                             2)
   1904       Prepared foods obtained by the swelling or roasting
              of cereals or cereal products (for example, corn
              flakes); cereals, other than maize (corn), in grain
              form, pre-cooked or otherwise prepared :
              — Not containing cocoa                                 Manufacture in which :
                                                                     — all the cereals and their derivatives (except maize of
                                                                         the species Ze<t indurata and durum wheat and their
                                                                         derivatives) used must be wholly obtained, and
                                                                     — the value of any materials of Chapter 17 used does
                                                                         not exceed 30 °/o of the ex-works price of the
                                                                         product
                   Containing cocoa                                  Manufacture from materials not classified within
                                                                     heading No 1806, provided the value of any materials
                                                                     of Chapter 17 used does not exceed 30 % of the
                                                                     ex-works price of the product
    1905       Bread, pastry, cakes, biscuits and other bakers'      Manufacture from materials of any heading except
              wares,     whether    or   not   containing    cocoa ; those of Chapter 11
               communion wafers, empty cachets of a kind
               suitable for pharmaceutical use, sealing wafers, rice
               paper and similar products
ex 2103        Sauces     and    preparations    therefor;    mixed  Manufacture in which all the materials used are
               condiments and mixed seasonings                       classified within a heading other than that of the
                                                                     product. However, mustard flour or meal or prepared
                                                                     mustard may be used
ex 2104        Soups and broths and preparations therefor            Manufacture from materials of any heading except
                                                                     prepared or preserved vegetables of heading Nos 2002
                                                                     to 2005
ex 2202        Waters, including mineral waters and aerated           Manufacture in which :
               waters, and other non-alcoholic beverages (not        — all the materials used are classified within a heading
               including fruit or vegetable juices of heading No          other than that of the product,
               2009); containing sugar or milk or milkfats
                                                                      — the value of any materials of Chapter 17 used does
                                                                          not exceed 30 % of the ex-works price of the
                                                                          product, and
                                                                      — any fruit juice used (except for pineapple, lime and
                                                                          grapefruit juices) must already be originating
     2205       Vermouth and other wine of fresh grapes flavoured     Manufacture in which all the grapes or any material
                with plants or aromatic substances                    derived from grapes used must be wholly obtained
 ex 2208        Liqueurs and other spirituous beverages containing    Manufacture in which all the grapes or any material
                added sucrose, invert sugar, eggs or egg yolks        derived from grapes used must be wholly obtained,
                                                                      or
                                                                      If all the other materials used are already originating,
                                                                      arrack may be used up to a limit of 5 °/o by volume
 ex 2504        Natural crystalline graphite, with enriched carbon    Enriching of the carbon content, purifying and
                content, purified and ground                          grinding of crude crystalline graphite
 ex 2515        Marble, merely cut by sawing or otherwise into        Cutting, by sawing or otherwise, of marble (even if
                blocks or slabs of a rectangular (including square)   already sawn) of a thickness exceeding 25 cm
                shape, of a thickness not exceeding 25 cm
 ex 2516        Granite porphyry, basalt, sandstone and other         Cutting, by sawing or otherwise, of stones (even if
                monumental and building stones, merely cut by         already sawn) of a thickness exceeding 25 cm
                sawing or otherwise, into blocks or slabs of a
                rectangular (including square) shape, of a thickness
                not exceeding 25 cm
 ex 2518        Calcined dolomite                                      Calcination of dolomite not calcined
 ---pagebreak--- 9 . 7 . 88                         Official Journal of the European Communities                                  No L 180 /25
           1                              2                                                     3
ex 2519       Crushed natural magnesium carbonate (magnesite),        Manufacture in which all the materials used are
              in hermetically sealed containers, and magnesium        classified within a heading other than that of the
              oxide, whether or not pure, other than fused            product. However, natural magnesium carbonate
              magnesia or dead-burned (sintered) magnesia             (magnesite) 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                     Calcination or grinding of earth colours
ex 2707       Oils in which the weight of the aromatic consti­        These are Annex II products
              tuents exceeds that of the non-aromatic consti­
              tuents, being oils similar to mineral oils obtained by
              distillation of high temperature coal tar, of which
              more than 65 % by volume distils at a temperature
              of up to 250 °C (including mixtures of petroleum
              spirit and benzole), for use as power or heating
              fuels
     2709     Mineral oils and products of their distillation ; bitu­ These are Annex II products
    to        minous substances ; mineral waxes
     2715
ex Chapter 28 Inorganic chemicals ; organic or inorganic              Manufacture in which all the materials used are
              compounds of precious metals, of rare earth metals,     classified within a heading other than that of the
              of radioactive elements or of isotopes ; except for
              heading Nos ex 2811 and ex 2833 for which the           Eroduct.  However,
                                                                        eading may         materials
                                                                                     be used         classified
                                                                                               provided   their within the same
                                                                                                                value does   not
              rules are set out below                                 exceed 20 % of the ex-works price of the product
ex 2811       Sulphur trioxide                                        Manufacture from sulphur dioxide
ex 2833       Aluminium sulphate                                      Manufacture in which the value of all the materials
                                                                      used does not exceed 50 % of the ex-works price of
                                                                      the product
ex Chapter 29 Organic chemicals, except for heading Nos ex            Manufacture in which all the materials used are
              2901 , ex 2902 , ex 2905 , 2915 , ex 2932 , 2933 and    classified within a heading other than that of the
              2934, for which the position is set out below           Eroduct.  However,   materials classified
                                                                        eading may   be used   provided   their within the same
                                                                                                                value does   not
                                                                      exceed 20 % of the ex-works price of the product
ex 2901       Acyclic hydrocarbons for use as power or heating        These are Annex II products
              fuels
ex 2902       Cyclanes and cyclenes (other than azulenes),            These are Annex II products
              benzene, toluene, xylenes, for use as power or
              heating fuels
ex 2905       Metal alcoholates of alcohols of this heading and       Manufacture from materials of any heading, including
              of ethanol or glycerol                                  other materials of heading No 2905 . However, metal
                                                                      alcoholates of this heading may be used, provided their
                                                                      value does not exceed 20 % of the ex-works price of
                                                                      the product
     2915     Saturated acyclic monocarboxylic acids and their        Manufacture from materials of any heading. However,
              anhydrides, halides, peroxides and peroxyacids ;        the value of all the materials of heading Nos 2915 and
              their halogenated, sulphonated, nitrated or             2916 used may not exceed 20 % of the ex-works price
              nitrosated derivatives                                  of the product
ex 2932       — Internal ethers and their halogenated,                Manufacture from materials of any heading. However,
                  sulphonated, nitrated or nitrosated derivates       the value of all the materials of heading No 2909 used
                                                                      may not exceed 20 °/o of the ex-works price of the
                                                                      product
 ---pagebreak---                                                                                                                                     9 . 7 . 88
No L 180 / 26                                  Official Journal of the European Communities
                                                                                                            3)
         (1)                                        (2)
ex 2932                  — Cyclic acetals and internal hemiacetals and their     Manufacture from materials of any heading
     (cont'd)                halogenated, sulphonated, nitrated or nitrosated
                             derivates
     2933                Heterocyclic compounds with nitrogen hetero­
                         atom(s) only ; nucleic acids and their salts :
                         — Lactams, other than 6-hexanelactam (epsilon­          Manufacture from materials of any heading. However,
                             caprolactam) ;      monoazepines ;     diazepines ; the value of all the materials of heading Nos 2932 and
                             azocines (whether or not hydrogenated)              2933 used may not exceed 30 % of the ex-works price
                                                                                 of the product (')
                             Other                                               Manufacture from materials of any heading. However,
                                                                                 the value of all the materials of heading Nos 2932 and
                                                                                 2933 used may not exceed 20 % of the ex-works price
                                                                                 of the product
     2934                 Other heterocyclic compounds
                          — 6-Aminopenicillanic acid, 7-aminocephalospo­         Manufacture from materials of any heading. However,
                             ranic     acid    and     7-aminodesacetoxycephal   the value of all the materials of heading Nos 2932,
                             osporanic acid ; compounds containing a pheno­      2933 and 2934 used may not exceed 30 % of the ex­
                             thiazine     ring-system     (whether     or    not works price of the product (l)
                             hydrogenated), not further fused ; monothia­
                             monoazipines ; monothiins ; monooxamono­
                              azines ; monooxamonoazoles (whether or not
                              hydrogenated)
                          — Other                                                 Manufacture from materials of any heading. However,
                                                                                  the value of all the materials of heading Nos 2932,
                                                                                  2933 and 2934 usied may not exceed 20'% of the ex­
                                                                                  works price of the product
                          Pharmaceutical products, except for heading Nos         Manufacture in which all the materials used are
 ex Chapter 30
                          3002, 3003 and 3004, for which the rules are set        classified within a heading other than that of the
                          out below
                                                                                  Eroduct.   However,
                                                                                     eading may         materials
                                                                                                   be used        classified
                                                                                                           provided    their within the same
                                                                                                                             value does     not
                                                                                  exceed 20 % of the ex-works price of the product
      3002                Human blood ; animal blood prepared for thera­
                          peutic, prophylactic or diagnostic uses ; antisera and
                          other blood fractions ; vaccines, toxins, cultures of
                          micro-organisms (excluding yeasts) and similar
                          products :
                          — Products consisting of two or more constituents        Manufacture from materials of any heading, including
                              which have been mixed together for therapeutic       other materials of heading No 3002. The materials of
                              or prophylactic uses or unmixed products for         this description may also be used, provided their value
                              these uses, put up in measured doses or in forms     does not exceed 20 % of the ex-works price of the
                              or packings for retail sale                          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         Manufacture from materials of any heading, including
                                  prophylactic uses                                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, haemo­       Manufacture from materials of any heading, including
                                  globin and serum globulin                         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 globulin and serum            Manufacture from materials of any heading, including
                                   globulin                                         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
  (*) This rule shall only apply until 31 March 1991 .
 ---pagebreak--- 9 . 7 . 88                                       Official Journal of the European Communities                                           No L 180/ 27
          (1)                                        (2)                                                              (3)
     3003                Medicaments (excluding goods of heading No                          Manufacture in which :
     and                 3002, 3005 or 3006)
    3004
                                                                                             — 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, and
                                                                                             — the value of all the materials used does not exceed
                                                                                                 50 % of the ex-works price of the product
ex Chapter 31            Fertilizers except for heading No ex 3105 for which                 Manufacture in which all the materials used are
                         the rule is set out below                                           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
ex 3105                  Mineral or chemical fertilizers containing two or                   Manufacture in which :
                         three of the fertilizing elements nitrogen, phos­                   — all the materials used are classified within a heading
                         phorus and potassium ; other fertilizers ; goods of                     other than that of the product. However, materials
                         this chapter, in tablets or similar forms or in                         classified within the same heading may be used
                         packages of a gross weight not exceeding 10 kg,                         provided their value does not exceed 20 % of the
                         except for :                                                            ex-works price of the product, and
                         — Sodium nitrate
                                                                                             — the value of all the materials used does not exceed
                         — Calcium cyanamide                                                     50 % of the ex-works price of the product
                         — Potassium sulphate
                         — Magnesium potassium sulphate
ex Chapter 32            Tanning or dyeing extracts ; tannins and their deri­                Manufacture in which all the materials used are
                         vatives ; dyes, pigments and other colouring matter;                classified within a heading other than that of the
                         paints and varnishes ; putty and other mastics ; inks ;             product. However, materials classified within the same
                         except for heading Nos ex 3201 and 3205 , for                       heading may be used provided their value does not
                         which the rules are set out below                                   exceed 20 % of the ex-works price of the product
ex 3201                  Tannins and their salts, ethers , esters and other                  Manufacture from tanning extracts of vegetable origin
                         derivatives
     3205                Colour lakes; preparations as specified in note 3 to                Manufacture from materials of any heading, except
                         this chapter based on colour lakes (')                              heading Nos 3203, 3204 and 3205 . However, materials
                                                                                             from heading No 3205 may be used provided their
                                                                                             value does not exceed 20 % of the ex-works price of
                                                                                             the product
ex Chapter 33            Essential oils and resinoids ; perfumery, cosmetic or               Manufacture in which all the materials used are
                         toilet preparations ; except for heading No 3301 ,                  classified within a heading other than that of the
                         for which the rule is set out below                                 product. However, materials classified within the same
                                                                                             heading may be used provided their value does not
                                                                                             exceed 20 % of the ex-works price of the product
     3301                Essential oils      (terpeneless    or not),      including         Manufacture from materials of any heading, including
                         concretes and absolutes ; resinoids ; concentrates of               materials of a different 'group' (2) within this heading.
                         essential oils in fats, in fixed oils, in waxes or the              However, materials of the same group may be used,
                         like, obtained by enfleurage or maceration ; terpenic               provided their value does not exceed 20 % of the ex­
                         by-products of the deteipenation of essential oils ;                works price of the product
                         aqueous distillates and aqueous solutions of
                         essential oils
(') Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of
    colouring preparations, provided they are not classified within another heading in Chapter 32 .
(2) A 'group' is regarded as any part of the heading separated from the rest by a semicolon.
 ---pagebreak--- No L 180/ 28                         Official Journal of the European Communities                                       9 . 7 . 88
        1)                                2                                                      3)
ex Chapter 34  Soap, organic surface-active agents, washing prepa­     Manufacture in which all the materials used are
               rations, lubricating preparations, artificial waxes,    classified within a heading other than that of the
               prepared waxes, polishing or scouring preparations,
               candles and similar articles, modelling pastes,         Eroduct.
                                                                         eading However,   materials
                                                                                  may be used        classified
                                                                                               provided   their within the same
                                                                                                                value does      not
               'dental waxes' and dental preparations with a basis     exceed 20 % of the ex-works price of the product
               of plaster; except for heading Nos ex 3403 and
               3404, for which the position is set out below
ex 3403        Lubricating preparations containing petroleum oils      These are Annex II products
               or    oils  obtained    from   bituminous   minerals,
               provided they represent less than 70 % by weight
ex 3404        Artificial waxes and prepared waxes :
               — With a basis of paraffin, petroleum waxes,            These are Annex II products
                    waxes obtained from bituminous minerals, slack
                    wax or scale wax
               — Other                                                 Manufacture from materials of any heading, except :
                                                                       — hydrogenated oils having the character of waxes of
                                                                            heading No 1516
                                                                       — fatty acids not chemically defined or industrial fatty
                                                                            alcohols having the character of waxes of heading
                                                                            No 1519
                                                                       — materials of heading No 3404 .
                                                                       However, these materials may be used provided their
                                                                       value does not exceed 20 % of the ex-works price of
                                                                       the product
ex Chapter 35   Albuminoidal substances ; modified starches ; glues ;   Manufacture in which all the materials used are
                enzymes ; except for heading Nos 3505 and ex 3507       classified within a heading other than that of the
                for which the rules are set out below                   product. However, materials classified within the same
                                                                        heading may be used provided their value does not
                                                                        exceed 20 % of the ex-works price of the product
    3505        Dextrins and other modified starches (for example,
                pregelatinized or esterified starches); glues based
                on starches, or on dextrins or other modified
                starches :
                — Starch ethers and esters                              Manufacture from materials of any heading, including
                                                                        other materials of heading No 3505
                — Other                                                 Manufacture from materials of any heading, except
                                                                        those of heading No 1108
 ex 3507        Prepared enzymes not elsewhere specified or             Manufacture in which the value of all the materials
                included                                                used does not exceed 50 % of the ex-works price of
                                                                        the product
    Chapter 36  Explosives ; pyrotechnic products ; matches ; pyro­     Manufacture in which all the materials used are
                phoric alloys ; certain combustible preparations        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
 ex Chapter 37   Photographic or cinematographic goods ; except for     Manufacture in which all the materials used are
                 heading Nos 3701 , 3702 and 3704 for which the         classified within a heading other than that of the
                 rules are set out below                                product. However, materials classified within the same
                                                                        heading may be used provided their value does not
                                                                        exceed 20 % of the ex-works price of the product
 ---pagebreak--- 9 . 7 . 88                           Official Journal of the European Communities                                No L 180 / 29
          (1)                             (2)                                                     (3)
     3701     Photographic plates and film in the flat, sensitized,
              unexposed, of any material other than paper,
              paperboard or textiles ; instant print film in the flat,
              sensitized, unexposed, whether or not in packs :
              — Instant print film for colour photography, in          Manufacture in which all the materials used are
                  packs                                                classified within a heading other than that of the
                                                                       product. However, materials from heading No 3702
                                                                       may be used provided their value does not exceed
                                                                       30 % of the ex-works price of the product
              — Other                                                  Manufacture in which all the materials used are
                                                                       classified within a heading other than heading No 3701
                                                                       or 3702
     3702     Photographic film in rolls, sensitized, unexposed, of    Manufacture in which all the materials used are
              any material other than paper, paperboard or             classified within a heading other than heading No 3701
              textiles ; instant print film in rolls, sensitized,      or 3702
              unexposed
     3704     Photographic plates, film, paper, paperboard and         Manufacture in which all the materials used are
              textiles, exposed but not developed                      classified within a heading other than heading Nos
                                                                       3701 to 3704
ex Chapter 38 Miscellaneous chemical products ; except for             Manufacture in which all the materials used are
              heading Nos ex 3801 , ex 3803, ex 3805, ex 3806,         classified within a heading other than that of the
              ex 3807, 3808 to 3814, 3818 to 3820, 3822 and            product. However, materials classified within the same
              3823 for which the rules are set out below               heading may be used provided their value does not
                                                                       exceed 20 % of the ex-works price of the product
ex 3801       — Colloidal graphite in suspension in oil and semi­      Manufacture in which the value of all the materials
                  colloidal graphite ; carbonaceous pastes for elec­   used does not exceed 50 % of the ex-works price of
                  trodes                                               the product
              — Graphite in paste form, being a mixture of more        Manufacture from materials of any heading. However,
                  than 30 % by weight of graphite with mineral         the value of the materials of heading No 3403 used
                  oils                                                 must not exceed 20 % of the ex-works price of the
                                                                       product
ex 3803       Refined tall oil                                         Refining of crude tall oil
ex 3805       Spirits of sulphate turpentine, purified                 Purification by distillation or refining of raw spirits of
                                                                       sulphate turpentine
ex 3806       Ester gums                                               Manufacture from resin acids
ex 3807       Wood pitch (wood tar pitch)                              Distillation of wood tar
     3808     Miscellaneous chemical products :
     to
     3814
     3818     — Prepared additives for lubricating oil,                These are Annex II products
     to            containing petroleum oils or oils obtained from
     3820         bituminous minerals, of heading No 3811
     3822
     and
     3823     — The following of heading No 3823 :                     Manufacture in which all the materials used are
                                                                       classified within a heading other than that of the
                  — Prepared binders for foundry moulds or             product. However, materials classified within the same
                        cores based on natural resinous products       heading may be used provided their value does not
                  — Naphthenic acids, their water insoluble salts      exceed 20 % of the ex-works price of the product
                        and their esters
                  — Sorbitol other than that of heading No 2905
                  — Petroleum sulphonates, excluding petroleum
                        sulphonates of alkali metals, of ammonium
                        or of ethanolamines ; thiophenated sulphonic
                        acids  of oils   obtained  from   bituminous
                        minerals, and their salts
                  — Ion exchangers
                  — Getters for vacuum tubes
                  — Alkaline iron oxide for the purification of
                        gas
 ---pagebreak--- No L 180 / 30                                      Official Journal of the European Communities                                               9 . 7 . 88
         (1)                                            (2)                                                                (3)
    3808                     — Ammoniacal gas liquors and spent oxide
    to                             produced in coal gas purification
    3814
    3818
                             — Sulphonaphthenic acids, their water
                                   insoluble salts and their esters
    to
    3820                     — Fusel oil and Dippel's oil
    3822
    and
                             — Mixtures of salts having different anions
    3823                     — Copying pastes with a basis ' of gelatin,
    (cont'd)                       whether or not on a paper or textile backing
                          — Other                                                               Manufacture in which the value of all the materials
                                                                                                used does not exceed 50 % of the ex-works price of
                                                                                                the product
    3901                  Plastics in primary forms, waste, parings and scrap,                  Manufacture in which :
    to                    of plastic :                                                          — the value of all the materials used does not exceed
    3915
                          — Addition homopolymerization products                                    50 % of the ex-works price of the product, and
                                                                                                — the value of any materials of Chapter 39 used does
                                                                                                    not exceed 20 % of the ex-works price of the
                                                                                                    product O
                          — Other                                                               Manufacturing in which the value of the materials of
                                                                                                Chapter 39 used does not exceed 20 % of the ex­
                                                                                                works price of the product (')
    3916                  Semi-manufactures of plastics :
    to
    3921
                          — Flat products, further worked than only                             Manufacture in which the value of any materials of
                              surface-worked or cut into forms other than                       Chapter 39 used does not exceed 50 % of the ex­
                              rectangles ; other products, further worked than                  works price of the product
                              only surface-worked
                          — Other :
                              — Addition homopolymerization products                            Manufacture in which :
                                                                                                — the value of all the materials used does not exceed
                                                                                                    50 % of the ex-works price of the product, and
                                                                                                — the value of any materials of Chapter 39 used does
                                                                                                    not exceed 20 % of the ex-works price of the
                                                                                                    product (')
                              — Other                                                            Manufacture in which the value of any materials of
                                                                                                 Chapter 39 used does not exceed 20 % of the ex­
                                                                                                works price of the product (')
     3922                 Articles of plastic                                                    Manufacture in which the value of all the materials
     to                                                                                          used does not exceed 50 % of the ex-works price of
     3926                                                                                       the product
ex 4001                   Laminated slabs of crepe rubber for shoes                              Lamination of sheets of natural rubber
     4005                 Compounded rubber, unvulcanized, in primary                            Manufacture in which the value of all the materials
                          forms or in plates, sheets or strip                                    used, except natural rubber, does not exceed 50 % of
                                                                                                 the ex-works price of the product
     4012                 Retreaded or used pneumatic tyres of rubber; solid
                          or cushion tyres, interchangeable tyre treads and
                          tyre flaps of rubber :
                          — Retreaded pneumatic, solid or cushion, tyres of                      Retreading of used tyres
                              rubber
                          — Other                                                                Manufacture from materials of any heading, except
                                                                                                 those of heading No 4011 or 4012
ex 4017                   Articles of hard rubber                                                Manufacture from hard rubber
(') In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to
     3911 , on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
 ---pagebreak---  9 . 7 . 88                                     Official Journal of the European Communities                                          No L 180 / 31
           (1)                                       (2)                                                               (3)
 ex 4102                 Raw skins of sheep or lambs, without wool on                        Removal of wool from sheep or lamb skins, with wool
                                                                                             on
      4104               Leather, without hair or wool other than leather of                 Retanning of pre-tanned leather
      to                 heading No 4108 or 4109                                             or
      4107                                                                                   Manufacture in which all the materials used are
                                                                                             classified within a heading other than that of the
                                                                                             product
      4109               Patent leather and patent laminated leather;                        Manufacture from leather of heading Nos 4104 to
                         metallized leather                                                  4107 provided its value does not exceed 50 % of the
                                                                                             ex-works price of the product
 ex 4302                 Tanned or dressed furskins, assembled :
                         — Plates, crosses and similar forms                                 Bleaching or dyeing, in addition to cutting and
                                                                                             assembly of non-assembled tanned or dressed furskins
                         — Other                                                             Manufacture from non-assembled, tanned or dressed
                                                                                             furskins
      4303               Articles of apparel, clothing accessories and other                 Manufacture from non-assembled, tanned or dressed
                         articles of furskin                                                 furskins, of heading No 4302 (*)
 ex 4403                 Wood roughly squared                                                Manufacture from wood in the rough, whether or not
                                                                                             stripped of its bark or merely roughed down
 ex 4407                 Wood sawn or chipped lengthwise, sliced or peeled,                  Planing, sanding or finger-jointing
                         of a thickness exceeding 6 mm, planed, sanded or
                         finger-jointed
 ex 4408                 Veneer sheets and sheets for plywood, of a                          Splicing, planing, sanding or finger-jointing
                         thickness not exceeding 6 mm, spliced, and other
                         wood sawn lengthwise, sliced or peeled, of a
                         thickness not exceeding 6 mm, planed, sanded or
                         finger-jointed
 ex 4409                 — Wood (including strips and friezes for parquet                    Sanding or finger-jointing
                              flooring, not assembled) continuously shaped
                              (tongued, grooved, rebated, chamfered,
                             V-jointed, beaded, moulded, rounded or the
                              like) along any of its edges or faces, sanded or
                              finger-jointed
l                        — Beadings and mouldings                                            Beading or moulding
  ex 4410                Beadings and mouldings, including                 moulded           Beading or moulding
       to                skirting and other moulded boards
 ex 4413
  ex 4415                Packing cases, boxes, crates, drums and similar                     Manufacture from boards not cut to size
                         packings, of wood
 ex 4416                 Casks, barrels, vats, tubs and other coopers'                       Manufacture from riven staves, not further worked
                         products and parts thereof, of wood                                 than sawn on the two principal surfaces
 ex 4418                 — Builders' joinery and carpentry of wood                           Manufacture in which all the materials used are
                                                                                             classified within a heading other than that of the
                                                                                             product. However, cellular wood panels, shingles and
                                                                                             shales may be used
                         — Beadings and mouldings                                            Beading or moulding
  ex 4421                Match splints ; wooden pegs or pins for footwear                    Manufacture from wood of any heading except drawn
                                                                                             wood of heading No 4409
  (') Until 31 March 1990, assembled suzluki, grey Siberian squirrel and hamster skins of heading No 4302 may be used.
 ---pagebreak--- No L 180 / 32                                   Official Journal of the European Communities                                                     9 . 7 . 88
         (1)                                         (2)                                                                 (3)
    4503                 Articles of natural cork                                              Manufacture from cork of heading No 4501
ex 4811                  Paper and paperboard, ruled, lined or squared only                    Manufacture from paper-making materials of Chapter
                                                                                               47
    4816                 Carbon paper, self-copy paper and other copying                       Manufacture from paper-making materials of Chapter
                         or transfer papers (other than those of heading No                    47
                         4809), duplicator stencils and offset plates, of
                         paper, whether or not put up in boxes
    4817                 Envelopes, letter cards, plain postcards and corre­                   Manufacture in which :
                         spondence cards, of paper or paperboard ; boxes,                      — all the materials used are classified within a heading
                         pouches, wallets and writing compendiums, of                              other than that of the product, and
                         paper or paperboard, containing an assortment of                      — the value of all the materials used does not exceed
                         paper stationery
                                                                                                   50 % of the ex-works price of the product
ex 4818                  Toilet paper                                                          Manufacture from paper-making materials of Chapter
                                                                                               47
ex 4819                  Cartons, boxes, cases, bags and other packing                         Manufacture in which :
                         containers, of paper, paperboard, cellulose wadding                   — all the materials used are classified within a heading
                         or webs of cellulose fibres
                                                                                                   other than that of the product, and
                                                                                               — the value of all the materials used does not exceed
                                                                                                   50 % of the ex-works price of the product
ex 4820                  Letter pads                                                           Manufacture in which the value of all the materials
                                                                                               used does not exceed 50 % of the ex-works price of
                                                                                               the product
ex 4823                  Other paper, paperboard, cellulose wadding and                        Manufacture from paper-making materials of Chapter
                         webs of cellulose fibres, cut to size or shape                        47
    4909                 Printed or illustrated postcards ; printed cards                      Manufacture       from materials not    classified    within
                         bearing personal           greetings,     messages        or          heading No 4909 or 4911
                         announcements , whether or not illustrated, with or
                         without envelopes or trimmings
    4910                 Calendars of any kind, printed, including calendar
                         blocks :
                         — Calenders of the 'perpetual' type or with                            Manufacture in which :
                              replaceable blocks mounted on bases other than                   — all the materials used are classified within a heading
                              paper or paperboard                                                  other than that of the product, and
                                                                                               — the value of all the materials used does not exceed
                                                                                                   50 % of the ex-works price of the product
                         — Other                                                                Manufacture      from materials not    classified    within
                                                                                                heading No 4909 or 4911
ex 5003                  Silk waste (including cocoons unsuitable for                           Carding or combing of silk waste
                         reeling, yarn waste ana garnetted stock), carded or
                         combed
    5501                 Man-made staple fibres                                                 Manufacture from chemical materials or textile pulp
    to
    5507
ex Chapter 50            Yarn, monofilament and thread                                          Manufacture from (') :
    to
                                                                                               — natural fibres not carded or combed or otherwise
    Chapter 55                                                                                     processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
(*) For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak--- 9 . 7 . 88                                      Official Journal of the European Communities                                            No L 180 / 33
          (1)                                        (2)                                                                (3)
ex Chapter 50            Woven fabrics :
      to
                         — Incorporating rubber thread                                         Manufacture from single yarn (')
      Chapter 55
                         — Other                                                               Manufacture from (') :
                                                                                               — coir yarn,
                                                                                               — natural fibres,
                                                                                               — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper
                                                                                               or
                                                                                               Printing accompanied by at least two preparatory or
                                                                                               finishing operations (such as scouring, bleaching,
                                                                                               mercerizing, heat setting, raising, calendering, shrink
                                                                                               resistance processing, permanent finishing, decatizing,
                                                                                               impregnating, mending and burling) where the value of
                                                                                               the unprinted fabric used does not exceed 47,5 % of
                                                                                               the ex-works price of the product
ex Chapter 56            Wadding, felt and non-wovens ; special yarns, twine                   Manufacture from (l) :
                         cordage, ropes and cables and articles thereof                        — coir yarn,
                         except for heading Nos 5602, 5604, 5605 and 5606,
                         for which the rules are set out below                                 — natural fibres,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
       5602              Felt, whether or not impregnated, coated, covered
                         or laminated :
                         — Needleloom felt                                                     Manufacture from (l) :
                                                                                               — natural fibres,
                                                                                               — chemical materials or textile pulp
                                                                                               However :
                                                                                               — polypropylene filament of heading No 5402,
                                                                                               -— polypropylene fibres of heading No 5503 or 5506,
                                                                                                    or
                                                                                               — polypropylene filament tow of heading No 5501 ,
                                                                                               of which the denomination in all cases of a single
                                                                                               filament or fibre is less than 9 decitex may be used
                                                                                               provided that their value does not exceed 40 % of the
                                                                                               ex-works price of the product
                         — Other                                                                Manufacture from (') :
                                                                                               — natural fibres,
                                                                                               — man-made staple fibres made from casein, or
                                                                                               — chemical materials or textile pulp
       5604              Rubber thread and cord, textile covered ; textile
                         yarn, and strip and the like of heading No 5404 or
                         5405, impregnated, coated, covered or sheathed
                         with rubber or plastics :
                         — Rubber thread and cord, textile covered                              Manufacture from rubber thread or cord, not textile
                                                                                                covered.
(l) For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak--- No L 180 / 34                                   Official Journal of the European Communities                                                9 . 7 . 88
         (1)                                         (2)                                                                (3)
    5604                 — Other                                                               Manufacture from (') :
    (cont'd)                                                                                   — natural fibres not carded or combed or otherwise
                                                                                                   processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                         /
                                                                                               — paper-making materials
    5605                 Metallized yarn, whether or not gimped, being                         Manufacture from (*):
                         textile yarn, or strip or the like of heading No 5404                 — natural fibres,
                         or 5405, combined with metal in the form of
                         thread, strip or powder or covered with metal                         — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
    5606                 Gimped yarn, and strip and the like of heading No                     Manufacture from (') :
                         5404 or 5405, gimped (other then those of heading                     — natural fibres,
                         No 5605 and gimped horsehair yarn); chenille yarn
                         (including flock chenille yarn); loop wale-yarn                       — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
    Chapter 57           Carpets and other textile floor coverings :
                         — Of needleloom felt                                                  Manufacture from (') :
                                                                                               — natural fibres , or
                                                                                               — chemical materials or textile pulp.
                                                                                               However :
                                                                                               — polypropylene filament of heading No 5402,
                                                                                               — polypropylene fibres of heading No 5503 or 5506,
                                                                                                   or
                                                                                               — polypropylene filament tow of heading No 5501 ,
                                                                                               of which the denomination in all cases of a single
                                                                                               filament or fibre is less than 9 decitex may be used
                                                                                               provided that their value does not exceed 40 % of the
                                                                                               ex-works price of the product
                         — Of other felt                                                        Manufacture from (l) :
                                                                                               — natural fibres not carded or combed or otherwise
                                                                                                   processed for spinning, or
                                                                                               — chemical materials or textile pulp
                         — Other                                                                Manufacture from (') :
                                                                                               — coir yarn,
                                                                                               — synthetic or artificial filament yarn,
                                                                                               — natural fibres , or
                                                                                               — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning
(!) For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak--- 9 . 7 . 88                                       Official Journal of the European Communities                                            No L 180 / 35
          (1)                                        (2)                                                                 (3)
ex Chapter 58            Special woven fabrics ; tufted textile fabrics ; lace ;
                         tapestries ; trimmings, embroidery, except for
                         heading Nos 5805 and 5810 ; the rule for heading
                         No 5810 is set out below :
                         — Combined with rubber thread                                         Manufacture from single yarn (')
                         — Other                                                               Manufacture from (l) :
                                                                                               — natural fibres,
                                                                                               — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                               — chemical materials or textile pulp
                                                                                                or
                                                                                                Printing accompanied by at least two preparatory or
                                                                                                finishing operations (such as scouring, bleaching,
                                                                                                mercerizing, heat setting, raising, calendering, shrink
                                                                                                resistance processing, permanent finishing, decatizing,
                                                                                                impregnating, mending and burling) where the value of
                                                                                                the unprinted fabric used does not exceed 47,5 % of
                                                                                                the ex-works price of the product
     5810                 Embroidery in the piece, in strips or in motifs                       Manufacture in which the value of all the materials
                                                                                                used does not exceed 50 % of the ex-works price of
                                                                                                the product
     5901                 Textile fabrics coated with gum or amylaceous                         Manufacture from yarn
                          substances, of a kind used for the outer covers of
                          books or the like ; tracing cloth ; prepared painting
                          canvas ; buckram and similar stiffened textile fabrics
                          of a kind used for hat foundations
                                                                                                                '
     5902                 Tyre cord fabric of high tenacity yarn of nylon or
                          other polyamides, polyesters or viscose rayon :
                          — Containing not more than 90 % by weight of                           Manufacture from yarn
                              textile materials
                          — Other                                                                Manufacture from chemical materials or textile pulp
      5903                Textile fabrics impregnated, coated, covered or                        Manufacture from yarn
                          laminated with plastics, other than those of heading
                          No 5902
      5904                Linoleum, whether or not cut to shape ; floor                          Manufacture from yarn (')
                          coverings consisting of a coating or covering
                          applied on a textile backing, whether or not cut to
                          snape
      5905                Textile wall coverings :
                          — Impregnated, coated, covered or laminated with                       Manufacture from yarn
                               rubber, plastics or other materials
 (l) For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak--- No L 180 / 36                                    Official Journal of the European Communities                                              9 . 7 . 88
         (1)                                         (2)                                                             (3)
    5905                 — Other                                                           Manufacture from (') :
    (cont 'd)                                                                              — coir yarn,
                                                                                           — natural fibres,
                                                                                           — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                           — chemical materials or textile pulp
                                                                                            or
                                                                                            Printing accompanied by at least two preparatory or
                                                                                            finishing operations (such as scouring, bleaching,
                                                                                            mercerizing, heat setting, raising, calendering, shrink
                                                                                            resistance processing, permanent finishing, decatizing,
                                                                                            impregnating, mending and burling) where the value of
                                                                                            the unprinted fabric used does not exceed 47,5 % of
                                                                                            the ex-works price of the product
    5906                 Rubberized textile fabrics, other than those of
                         heading No 5902 :
                         — Knitted or crocheted fabrics                                     Manufacture from (') :
                                                                                           — natural fibres,
                                                                                           — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                           — chemical materials or textile pulp
                         — Other fabrics made of synthetic filament yarn,                   Manufacture from chemical materials
                             containing more than 90 % by weight of textile
                             materials
                         — Other                                                            Manufacture from yarn
    5907                 Textile fabrics otherwise impregnated, coated or                   Manufacture from yarn
                         covered ; painted canvas being theatrical scenery,
                         studio backcloths or the like
ex 5908                  Incandescent gas mantles, impregnated                              Manufacture from tubular knitted gas mantle fabric
    5909                 Textile articles of a kind suitable for industrial use :
    to
    5911
                         — Polishing discs or rings other than of felt of                   Manufacture from yarn or waste fabrics or rags of
                             heading No 5911                                                heading No 6310
                         — Woven fabrics, of a kind commonly used in                        Manufacture from (') :
                             papermaking or other technical uses, felted or                 — coir yarn,
                             not, whether or not impregnated or coated,
                             tubular or endless with single or multiple warp                — from the following materials :
                             and/or weft, or flat woven with multiple warp                      — yarn of polytetrafluoroethylene (2) (5),
                             and/or weft of heading No 591 1
                                                                                                — yarn, multiple, of polyamide, coated, im­
                                                                                                    pregnated or covered with a phenolic resin (2),
                                                                                                — yarn of synthetic textile fibres of aromatic poly­
                                                                                                    amides, obtained by polycondensation of
                                                                                                     m-phenylenediamine and isophthalic acid (2),
                                                                                                — monofil of polytetrafluoroethylene (2) (3),
                                                                                                — yarn of synthetic textile fibres of poly-/>-phe­
                                                                                                    nylene terephthalamide (2),
                                                                                                — glass fibre yarn, coated with phenol resin and
                                                                                                    gimped with acrylic yarn (2) (3),
                                                                                            — natural fibres,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                 otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
(2) This provision shall apply until 31 March 1991 .
(5) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
 ---pagebreak--- 9 . 7 . 88                                       Official Journal of the European Communities                                           No L 180 / 37
           1                                         (2                                                                 3
     5909                — Other                                                               Manufacture from (l) :
     to
                                                                                               — coir yarn,
     5911
     (cont'd)                                                                                  — natural fibres,
                                                                                               — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning, or
                                                                                               — chemical materials or textile pulp
     Chapter 60          Knitted or crocheted fabrics                                          Manufacture from (') :
                                                                                               — natural fibres,
                                                                                               — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning, or
                                                                                               — chemical materials or textile pulp
      Chapter 61         Articles of apparel and clothing accessories, knitted
                          or crocheted :
                         — Obtained by sewing together or otherwise                             Manufacture from yarn (2)
                              assembling, two or more pieces of knitted or
                              crocheted fabric which have been either cut to
                              form or obtained directly to form
                          — Other                                                               Manufacture from (') :
                                                                                                — natural fibres ,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                   otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
ex Chapter 62             Articles of apparel and clothing accessories, not                     Manufacture from yarn (2)
                          knitted or crocheted, except for heading Nos ex
                          6202, ex 6204, ex 6206, ex 6209, ex 6210 , 6213 ,
                          6214, ex 6216 and ex 6217 for which the rules are
                          set out below
 ex   6202                Women's, girls' and babies' clothing and 'other                       Manufacture from yarn (2)
 ex   6204                made-up clothing accessories', embroidered                            or
 ex   6206
 ex   6209                                                                                      Manufacture from unembroidered fabric provided the
      and
                                                                                                value of the unembroidered fabric used does not
 ex 6217                                                                                        exceed 40 % of the ex-works price of the product (2)
 ex 6210                  Fire-resistant equipment of fabric covered with foil                  Manufacture from yarn (2)
 ex 6216                  of aluminized polyester                                               or
      and
 ex 6217                                                                                        Manufacture from uncoated fabric provided the value
                                                                                                of the uncoated fabric used does not exceed 40 % of
                                                                                                the ex-works price of the product (2)
      6213                Handkerchiefs, shawls, scarves, mufflers, mantillas,
      and                 veils and the like :
      6214
                               Embroidered                                                      Manufacture from unbleached single yarn (*) ( )
                                                                                                or
                                                                                                 Manufacture from unembroidered fabric provided the
                                                                                                value of the unembroidered fabric used does not
                                                                                                exceed 40 % of the ex-works price of the product (2)
                               Other                                                             Manufacture from unbleached single yarn (') (2)
 (') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 O See introductory note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak--- No L 180 / 38                                   Official Journal of the European Communities                                                  9 . 7 . 88
         (1)                                          (2)                                                                  (3)
    6301                 Blankets, travelling rugs, bed linen etc. ; curtains,
    to                   etc. ; other furnishing articles :
    6304
                         — Of felt, of non-wovens                                            Manufacture from (') :
                                                                                             — natural fibres, or
                                                                                             — chemical materials or textile pulp
                         — Other :                                                           Manufacture from unbleached single yarn (')
                              — Embroidered                                                  or
                                                                                             Manufacture from unembroidered fabric (other than
                                                                                             knitted or crocheted) provided the value of the unem­
                                                                                             broidered fabric used does not exceed 40 % of the ex­
                                                                                             works price of the product
                              — Other                                                        Manufacture from unbleached single yarn (')
    6305                 Sacks and bags, of a kind used for the packing of                   Manufacture from (') :
                         goods                                                               — natural fibres,
                                                                                             — man-made staple fibres not carded or combed or
                                                                                                  otherwise processed for spinning, or
                                                                                             — chemical materials or textile pulp
    6306                 Tarpaulins, sails for boats, sailboards or landcraft,
                         awnings, sunblinds, tents and camping goods :
                         — Of non-wovens                                                     Manufacture from (l) :
                                                                                             — natural fibres, or
                                                                                             — chemical materials or textile pulp
                         — Other                                                             Manufacture from unbleached single yarn (')
ex 6307                  Other made-up articles, including dress patterns                    Manufacture in which the value of all the materials
                                                                                             used does not exceed 40 % of the ex-works price of
                                                                                             the product (2)
    6308                 Sets consisting of woven fabric and yarn, whether                   Each item in the set must satisfy the rule which would
                         or not with accessories, for making up into rugs,                   apply to it if it were not included in the set. However,
                         tapestries, embroidered table cloths or serviettes or               non-originating articles may be incorporated provided
                         similar textile articles, put up in packings for retail             their total value does not exceed 15 % of the ex-works
                         sale                                                                price of the set
    6401                 Footwear                                                            Manufacture from materials of any heading except for
    to                                                                                       assemblies of uppers affixed to inner soles or to other
    6405                                                                                     sole components of heading No 6406
    6503                 Felt hats and other felt headgear, made from the                    Manufacture from yarn or textile fibres (J)
                         hat bodies, hoods or plateaux of heading No 6501 ,
                         whether or not lined or trimmed
    6505                 Hats and other headgear, knitted or crocheted, or                   Manufacture from yarn or textile fibres
                         made up from lace, felt or other textile fabric, in
                         the piece (but not in strips), whether or not lined or
                         trimmed ; hair-nets of any material, whether or not
                         lined or trimmed
    6601                 Umbrellas and sun umbrellas (including walking­                     Manufacture in which the value of all the materials
                         stick umbrellas, garden umbrellas and similar                       used does not exceed 50 % of the ex-works price of
                         umbrellas)                                                          the product
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
(a) For filter masks, manufacture from undrawn polyester staple fibres is permitted. This special provision shall apply until 31 March 1988 .
(') See introductory note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak--- 9 . 7 . 88                         Official Journal of the European Communities                               No L 180 / 39
           i                            2)                                                      3
ex 6803      Articles of slate or of agglomerated slate              Manufacture from worked slate
ex 6812      Articles of asbestos or of mixtures with a basis of     Manufacture from fabricated asbestos fibres or from
             asbestos or with a basis of asbestos and magnesium      mixtures with a basis of asbestos or with a basis of
             carbonate                                               asbestos and magnesium carbonate
ex 6814      Articles of mica ; including agglomerated or recon­     Manufacture from worked mica (including agglom­
             stituted mica on a support of paper, paperboard or      erated or reconstituted mica)
             other materials
     7006    Glass of heading No 7003, 7004 or 7005, bent,           Manufacture from materials of heading No 7001
             edge-worked, engraved, drilled, enamelled or
             otherwise worked, but not framed or fitted with
             other materials
     7007    Safety glass, consisting of toughened (tempered) or     Manufacture from materials of heading No 7001
             laminated glass
     7008    Multiple-walled insulating units of glass               Manufacture from materials of heading No 7001
     7009    Glass mirrors, whether or not framed, including         Manufacture from materials of heading No 7001
             rear-view mirrors
     7010    Carboys, bottles, flasks, jars, pots, phials, ampoules  Manufacture in which all the materials used are
             and other containers, of glass, of a kind used for      classified within a heading other than that of the
             the conveyance or packing x>f goods ; preserving jars   product
             of glass ; stoppers, lids and other closures, of glass  or
                                                                     Cutting of glassware, provided the value of the uncut
                                                                     glassware does not exceed 50 % of the ex-works price
                                                                     of the product
     7013    Glassware of a kind used for table, kitchen, toilet,    Manufacture in which all the materials used are
             office, indoor decoration or similar purposes (other    classified within a heading other than that of the
             than that of heading No 7010 or 7018)                   product
                                                                     and
                                                                     Cutting of glassware, provided the value of the uncut
                                                                     glassware does not exceed 50 % of the ex-works price
                                                                     of the product
                                                                     or
                                                                      Hand-decoration (with the exception of silk screen
                                                                     printing) of hand-blown glassware, provided the value
                                                                      of the hand-blown glassware does not exceed 50 % of
                                                                      the ex-works price of the product
 ex 7019      Articles (other than yarn) of glass fibres              Manufacture from :
                                                                      — uncoloured slivers, rovings, yarn or chopped
                                                                          strands, or
                                                                      — glass wool
 ex 7102      Worked precious or semi-precious stones (natural,       Manufacture from unworked precious or semi-precious
 ex 7103      synthetic or reconstructed)                             stones
      and
 ex 7104
      7106    Precious metals :
      7108                                                            Manufacture from materials not classified within
      and     — Unwrought
      7110
                                                                      heading No 7106, 7108 or 7110
                                                                      or
                                                                      Electrolytic^ thermal or chemical separation of precious
                                                                      metals of heading No 7106, 7108 or 7110
                                                                      or
                                                                      Alloying of precious metals of heading No 7106, 7108
                                                                       or 7110 with each other or with base metals
                  Semi-manufactured or in powder form (All)            Manufacture from unwrought precious metals
 ---pagebreak--- No L 180 / 40                        Official Journal of the European Communities                                    9 . 7 . 88
       (1)                               (2)                                                    (3)
ex 7107       Metals clad with precious metals, semi-manu­             Manufacture from metals clad with precious metals,
ex 7109       factured                                                 unwrought
   and
ex 7111
   7116       Articles of natural or cultured pearls, precious or      Manufacture in which the value of all the materials
              semi-precious stones (natural, synthetic or recon­       used does not exceed 50 % of the ex-works price of
              structed)                                                the product
   7117       Imitation jewellery                                      Manufacture in which       all the materials used     are
                                                                       classified within a heading other than that of the
                                                                       product
                                                                       or
                                                                       Manufacture from base metal parts, not plated or
                                                                       covered with precious metals, provided the value of all
                                                                       the materials used does not exceed 50 % of the ex­
                                                                       works price of the product
   7207       Semi-finished products of iron or non-alloy steel        Manufacture from materials of heading No 7201 ,
                                                                       7202 , 7203 , 7204 or 7205
   7208       Flat-rolled products, bars and rods, angles, shapes      Manufacture from ingots or other primary forms of
   to         and sections of iron or non-alloy steel                  heading No 7206
   7216
   7217       Wire of iron or non-alloy steel                          Manufacture from semi-finished materials of heading
                                                                       No 7207
ex 7218       Semi-finished products, flat-rolled products, bars       Manufacture from ingots or other primary forms of
   7219       and rods, angles, shapes and sections of stainless       heading No 7218
   to         steel
   7222
   7223       Wire of stainless steel                                  Manufacture from semi-finished materials of heading
                                                                       No 7218
ex 7224       Semi-finished products, flat-rolled products, bars       Manufacture from ingots or other primary forms of
   7225       and rods, in irregularly wound coils, of other alloy     heading No 7224
   to         steel
   7227
   7228       Other bars and rods of other alloy steel ; angles,       Manufacture from ingots or other primary forms of
              shapes and sections, of other alloy steel ; hollow       heading No 7206, 7218 or 7224
              drill bars and rods, of alloy or non-alloy steel
   7229       Wire of other alloy steel                                Manufacture from semi-finished materials of heading
                                                                       No 7224
ex 7301       Sheet piling                                             Manufacture from materials of heading No 7206
   7302       Railway or tramway track construction material of        Manufacture from materials of heading No 7206
              iron or steel, the following : rails, check-rails and
              rack rails, switch blades, crossing frogs, point rods
              and other crossing pieces, sleepers (cross-ties), fish­
              plates, chairs, cnair wedges, sole plates (base
              plates), rail clips, bedplates, ties and other material
              specialized for jointing or fixing rails
   7304       Tubes, pipes and hollow profiles, of iron (other         Manufacture from materials of heading No 7206,
   7305       than cast iron) or steel                                 7207, 7218 or 7224
   and
   7306
   7308       Structures (excluding prefabricated buildings of         Manufacture in which all the materials used are
              heading No 9406) and parts of structures (for            classified within a heading other than that of the
              example, bridges and bridge-sections, lock-gates,        product. However, welded angles, shapes and sections
              towers, lattice masts, roofs, roofing frameworks,        of heading No 7301 may not be used
              doors and windows and their frames and thresholds
              for doors, shutters, balustrades, pillars and
              columns), of iron or steel ; plates, rods, angles,
              shapes, sections, tubes and the like, prepared for
              use in structures , of iron or steel
 ---pagebreak--- 9 . 7 . 88                         Official Journal of the European Communities                                 No L 180 / 41
           l                            2                                                        3
ex 7315        Skid-chains                                           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 7322        Radiators for central heating, not electrically       Manufacture in which the value of all the materials of
               heated                                                heading No 7322 used does not exceed 5 % of the ex­
                                                                     works price of the product
ex Chapter 74  Copper and articles thereof, except for heading       Manufacture in which :
               Nos 7401 to 7405 ; the rule for heading No ex 7403    — all the materials used are classified within a heading
               is set out below                                          other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 % of the ex-works price of the product
ex 7403        Copper alloys, unwrought                              Manufacture from refined copper, unwrought, or
                                                                     waste and scrap
ex Chapter 75  Nickel and articles thereof, except for heading Nos   Manufacture in which :
               7501 to 7503 ;                                        — all the materials used are classified within a heading
                                                                         other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                          50 % of the ex-works price of the product
 ex Chapter 76 Aluminium and articles thereof, except for heading     Manufacture in which
                Nos 7601 , 7602 and ex 7616 ; the rules for heading  — all the materials used are classified within a heading
                Nos ex 7601 and ex 7616 are set out below                 other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                          50 % of the ex-works price of the product
 ex 7601        — Aluminium alloys                                    Manufacture from aluminium, not alloyed, or waste
                                                                      and scrap
                — 'Super-pure' aluminium (ISO No Al 99.99)            Manufacture from aluminium, not alloyed (ISO No A1
                                                                      99.8 )
 ex 7616        Aluminium articles other than gauze, cloth, grill,    Manufacture in which :
                netting, fencing, reinforcing fabric and similar      — all the materials used are classified within a heading
                materials (including endless bands) of aluminium          other than that of the product. However, gauze,
                wire, and expanded metal of aluminium                     cloth, grill, netting, fencing, reinforcing fabric and
                                                                          similar materials (including endless bands) of
                                                                          aluminium wire, or expanded metal of aluminium
                                                                          may be used, and
                                                                      — the value of all the materials used does not exceed
                                                                          50 % of the ex-works price of the product
 ex Chapter 78  Lead and articles thereof, except for heading Nos     Manufacture in which :
                7801 and 7802 ; the rule for heading No 7801 is set   — all the materials used are classified within a heading
                out below                                                 other than that of the product, and
                                                                      — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
 ---pagebreak--- No L 180 / 42                     Official Journal of the European Communities                                      9 . 7 . 88
         i                              2                                                     3
   7801       Unwrought lead :
              — Refined lead                                        Manufacture from 'bullion' or 'work' lead
              — Other                                               Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    7802 may not be used
ex Chapter 79 Zinc and articles thereof, except for heading Nos     Manufacture in which :
              7901 and 7902 ; the rule for heading No 7901 is set   — all the materials used are classified within a heading
              out below
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        50 % of the ex-works price of the product
   7901       Unwrought zinc                                        Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    7902 may not be used
ex Chapter 80 Tin and articles thereof, except for heading Nos      Manufacture in which :
              8001 , 8002 and 8007 ; the rule for heading No 8001   — all the materials used are classified within a heading
              is set out below
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        50 % of the ex-works price of the product
   8001       Unwrought tin                                         Manufacture in which all the materials used are
                                                                    classified within a heading other than that of the
                                                                    product. However, waste and scrap of heading No
                                                                    8002 may not be used
ex Chapter 81 Other base metals, wrought; articles thereof          Manufacture in which the value of all the materials
                                                                    classified within the same heading as the products used
                                                                    does not exceed 50 % of the ex-works price of the
                                                                    product
   8206       Tools of two or more of the heading Nos 8202 to       Manufacture in which all the materials used are
              8205, put up in sets for retail sale                  classified within a heading other than heading Nos
                                                                    8202 to 8205 . However, tools of heading Nos 8202 to
                                                                    8205 may be incorporated into the set provided their
                                                                    value does not exceed 15 % of the ex-works price of
                                                                    the set
   8207       Interchangeable tools for hand tools, whether or      Manufacture in which :
              not power-operated, or for machine-tools (for         — all the materials used are classified within a heading
              example, for pressing, stamping, punching, tapping,       other than that of the product, and
              threading, drilling, boring, broaching, milling,
              turning or screwdriving), including dies for drawing  — the value of all the materials used does not exceed
              or extruding metal, and rock-drilling or earth­           40 % of the ex-works price of the product
              boring tools
    8208      Knives and cutting blades, for machines or for        Manufacture in which :
              mechanical appliances                                 — all the materials used are classified within a heading
                                                                        other than that of the product, and
                                                                    — the value of all the materials used does not exceed
                                                                        40 % of the ex-works price of the product
 ---pagebreak--- 9 . 7 . 88                                    Official Journal of the European Communities                                          No L 180 /43
          (1)                                      (2)                                                              (3)
ex 8211                  Knives with cutting blades, serrated or not (includ­           Manufacture in which all the materials used are classi­
                         ing pruning knives), other than knives of heading              fied within a heading other than that of the product.
                         No 8208                                                        However, knife blades and handles of base metal may
                                                                                        be used
     8214                Other articles of cutlery (for example, hair clippers,         Manufacture in which all the materials used are classi­
                         butcher's or kitchen cleavers, choppers and mincing            fied within a heading other than that of the product.
                         knives, paper knives); manicure or pedicure sets               However, handles of base metal may be used
                         and instruments (including nail files)
     8215                Spoons, forks, ladles, skimmers, cake-servers, fish­           Manufacture in which all the materials used are classi­
                         knives, butter-knives, sugar tongs and similar kit­            fied within a heading other than that of the product.
                         chen or tableware                                              However, handles of base metal may be used
ex 8306                  Statuettes and other ornaments, of base metal                  Manufacture in which all the materials used are classi­
                                                                                        fied within a heading other than that of the product.
                                                                                        However, the other materials of heading No 8306 may
                                                                                        be used provided their value does not exceed 30 % of
                                                                                        the ex-works price of the product
                               Description of product                       Working or processing carried out on non-originating materials
   HS heading No                                                                           that confers originating status
          (1                              2)                                        (3)                   or                   4
ex Chapter 84          Nuclear reactors ('), boilers, ma­         Manufacture                                Manufacture in which the value of
                       chinery and mechanical appliances ;                                                   all the materials used does not ex­
                                                                  — in which the value of all the
                       parts thereof; except for those fall­          materials used does not exceed         ceed 30 % of the ex-works price of
                       ing within the following headings              40 % of the ex-works price of          the product
                       or parts of headings for which the             the product, and
                       rules are set out below :
                       8402 , 8403 , ex 8404, 8406 to 8409,       — where, within the above limit,
                                                                      the materials classified within
                       8411 , 8412, ex 8413 , ex 8414 ,
                       8415 , 8418 , ex 8419, 8420, 8423 ,            the same heading as the product
                       8425 to 8430, ex 8431 , 8439 , 8441 ,          are only used up to a value of
                       8444 to 8447 , ex 8448 , 8452 , 8456           5 % of the ex-works price of
                       to 8466, 8469 to 8472, 8480 , 8482 ,           the product
                       8484 and 8485
     8402              Steam or other vapour generating           Manufacture :                              Manufacture in which the value of
                       boilers (other than central heating                                                   all the materials used does not ex­
                                                                  — in which the value of all the
                       hot water boilers capable also of              materials used does not exceed         ceed 25 % of the ex-works price of
                       producing low preasure steam) ;                40 % of the ex-works price of          the product
                       super heated water boilers                     the product, and
                                                                  — where, within the above limit,
                                                                      the materials classified within
                                                                      the same heading as the product
                                                                      are only used up to a value of
                                                                      5 % of the ex-works price of
                                                                      the product
     8403              Central heating boilers, other than        Manufacture in which all the ma­           Manufacture in which the value of
     and               those of heading No 8402, and              terials used are classified within a       all the materials used does not ex­
ex 8404                auxiliary plant for central heating        heading other than heading No              ceed 40 °/o of the ex-works price of
                       boilers                                    8403 or 8404 . However, materials          the product
                                                                  which are classified within heading
                                                                  No 8403 or 8404 may be used pro­
                                                                  vided their value, taken together,
                                                                  does not exceed 5 % of the ex­
                                                                  works price of the product
(') For nuclear fuel elements of heading No 8401 , the rules in columns (3) and (4) do not apply until 31 December 1988.
 ---pagebreak--- No L 180 / 44                         Official Journal of the European Communities                                        9 . 7 . 88
       (1)                      (2)                                      (3)                or                  (4)
   8406       Steam turbines and other vapour         Manufacture in which the value of                          -
              turbines                                all the materials used does not ex­
                                                      ceed 40 °/o of the ex-works price of
                                                      the product
   8407       Spark-ignition     reciprocating    or  Manufacture in which the value of
              rotary internal combustion piston       all the materials used does not ex­
              engines                                 ceed 40 % of the ex-works price of
                                                      the product
   8408       Compression-ignition internal com­      Manufacture in which the value of
              bustion piston engines (diesel or       all the materials used does not ex­
              semi-diesel engines)                    ceed 40 % of the ex-works price of
                                                      the product
   8409       Parts suitable for use solely or prin­  Manufacture in which the value of
              cipally with the engines of heading     all the materials used does not ex­
              No 8407 or 8408                         ceed 40 % of the ex-works price of
                                                      the product
   8411       Turbo-jets, turbo-propellers      and   Manufacture :                            Manufacture in which the value of
              other gas turbines                                                               all the materials used does not ex­
                                                      — in which the value of all the
                                                           materials used does not exceed      ceed 25 % of the ex-works price of
                                                           40 % of the ex-works price of       the product
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
   8412        Other engines and motors                Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
ex 8413        Rotary positive displacement pumps      Manufacture :                           Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                      — in which the valuer of all the
                                                            materials used does not exceed     ceed 25 % of the ex-works price of
                                                            40 % of the ex-works price of      the product
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified in the
                                                            same heading as the product are
                                                            only used up to a value of 5 %
                                                            of the ex-works price of the
                                                           product
ex 8414        Industrial fans, blowers and the like   Manufacture :                           Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                       — in which the value of all the
                                                            materials used does not exceed     ceed 25 % of the ex-works price of
                                                            40 % of the ex-works price of      the product
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                            the product
 ---pagebreak--- 9:7 . 88                          Official Journal of the European Communities                               No L 180 /45
        (l)                  2                                      (3)                                 4
   8415     Air conditioning machines, com­       Manufacture in which the value of
            prising a motor-driven fan and ele­   all the materials used does not ex­
            ments for changing the temperature    ceed 40 % of the ex-works price of
            and humidity, including those ma­     the product
            chines in which the humidity can­
            not be seperately regulated
   8418     Refrigerators, freezers and other     Manufacture :                        Manufacture in which the value of
            refrigerating or freezing equip­                                           all the materials used does not ex­
                                                  — in which the value of all the
            ment, electric or other heat pumps         materials used does not exceed  ceed 25 % of the ex-works price of
            other than air conditioning ma­            40 % of the ex-works price of   the product
            chines of heading No 8415                  the product, and
                                                  — where, within the above limit,
                                                       the materials classified within
                                                       the same heading as the product
                                                       are only used up to a value of
                                                       5 % or the ex-works price of
                                                       the product, and
                                                  — where the value of all the non­
                                                       originating materials used does
                                                       not exceed the value of the
                                                       originating materials used
ex 8419     Machines for the wood, paper pulp     Manufacture :                        Manufacture in which the value of
            and paper board industries                                                 all the materials used does not ex­
                                                  — in which the value of all the
                                                       materials used does not exceed  ceed 30 % of the ex-works price of
                                                       40 % of the ex-works price of   the product
                                                       the product, and
                                                  — where, within the above limit,
                                                       the materials classified within
                                                       the same heading as the product
                                                       are only used up to a value of
                                                       25 % of the ex-works price of
                                                       the product
   8420     Calendering or other rolling ma­      Manufacture :                        Manufacture in which the value of
            chines, other than for metals or                                           all the materials used does not ex­
                                                  — in which the value of all the
            glass, and cylinders therefor              materials used does not exceed  ceed 30 % of the ex-works price of
                                                       40 % of the ex-works price of   the product
                                                       the product, and
                                                  — where , within the above limit,
                                                       the materials classified within
                                                       the same heading as the product
                                                       are only used up to a value of
                                                       25 % of the ex-works price of
                                                       the product
   8423     Weighing machinery (excluding         Manufacture :                        Manufacture in which the value of
            balances of a sensitivity of 5 eg or                                       all the materials used does not ex­
                                                  — in which the value of all the
            better), including weight-operated         materials used does not exceed  ceed 25 % of the ex-works price of
            counting or checking machines ;            40 % of the ex-works price of   the product
            weighing machine weights of all            the product, and
            kinds
                                                  — where, within the above limit,
                                                       the materials classified within
                                                       the same heading as the product
                                                       are only used up to a value of
                                                       5 % of the ex-works price of
                                                       the product
 ---pagebreak--- No L 180 / 46                          Official Journal of the European Communities                                           9 . 7 . 88
                                                                          3                                         4
         1
                                (2)                                                            or
   8425       Lifting, handling, loading or un­        Manufacture :                              Manufacture in which the value of
   to         loading machinery                                                                   all the materials used does not ex­
                                                       — in which the value of all the
   8428                                                    materials used does not exceed         ceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of          the product
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           heading No 8431 are only used
                                                           up to a value of 5 % of the ex­
                                                           works price of the product
   8429       Self-propelled bulldozers, angle­
              dozers, graders, levellers, scrapers,
              mechanical      shovels,   excavators,
              shoval loaders, temping machines
              and road rollers :
                  Road rollers                         Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
                   Other                               Manufacture :                              Manufacture in which the value of
                                                                                                  all the materials used does not ex­
                                                       — in which the value of all the
                                                           materials used does not exceed         ceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of          the product
                                                           the product, and
                                                       — where, within the above limit,
                                                           the value of the materials classi­
                                                           fied within heading No 8431
                                                           are only used up to a value of
                                                            5 % of the ex-works price of
                                                           the product
    8430      Other moving, grading, levelling,        Manufacture :                              Manufacture in which the value of
              scraping, excavating, temping,           — in which the value of all the
                                                                                                  all the materials uped does not ex­
              compacting, extracting or boring              materials used does not exceed        ceed 30 % of the ex-works price of
              machinery, for earth, minerals or             40 % of the ex-works price of         the product
              ores ; pile-drivers and pile-extract­         the product, and
              ors ; snow-ploughs and snow­
              blowers                                  — where, within the above limit,
                                                            the value of the materials classi­
                                                            fied within heading No 8431
                                                            are only used up to value of
                                                            5 % of the ex-works price of
                                                            the product
ex 8431       Parts for road rollers                   Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 °/o of the ex-works price of
                                                       the product
    8439      Machinery for making pulp of             Manufacture :                               Manufacture in which the value of
              fibrous cellulosic material or for                                                   all the materials used does not ex­
                                                       — in which the value of all the
              making or finishing paper or paper­           materials used does not exceed         ceed 30 % of the ex-works price of
              board
                                                            40 % of the ex-works price of          the product
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            25 % of the ex-works price of
                                                            the product
 ---pagebreak--- 9 . 7 . 88                           Official Journal of the European Communities                                   No L 180 / 47
                                                                         ( 3)                                  (4
          (1                   (2)                                                         or
     8441    Other machinery for making up           Manufacture :                            Manufacture in which the value of
             paper pulp, paper or paperboard,                                                 all the materials used does not ex­
                                                     — in which the value of all the
             including cutting machines of all            materials used does not exceed
                                                                                              ceed 30 % of the ex-works price of
             kinds
                                                          40 % of the ex-works price of       the product
                                                          the product, and
                                                     — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          25 % of the ex-works price of
                                                          the product
     8444    Machines of these headings for use      Manufacture in which the value of
     to      in the textile industry                 all the materials used does not ex­
     8447                                            ceed 40 % of the ex-works price of
                                                     the product
ex 8448      Auxiliary machinery for use with        Manufacture in which the value of
             machines for heading Nos 8444           all the materials used does not ex­
             and 8445                                ceed 40 % of the ex-works price of
                                                     the product
     8452    Sewing machines, other than book
             sewing machines of heading No
              8440 ; furniture, bases and covers
             specially designed for sewing ma­
             chines ; sewing machine needles :
             — Sewing machines (lock stitch          Manufacture :
                  only) with heads of a weight       — in which the value of all the
                  not exceeding 16 kg without              materials used does not exceed
                  motor or 17 kg with motor                40 % of the ex-works price of
                                                           the product,
                                                     — where the value of all of the
                                                           non-originating materials used
                                                           in assembling the head (without
                                                           motor) does not exceed the
                                                          value of the originating ma­
                                                           terials used, and
                                                     — the thread tension, crochet and
                                                           zigzag mechanisms used are al­
                                                           ready originating
              — Other                                 Manufacture in which the value of
                                                      all the materials used does not ex­
                                                      ceed 40 % of the ex-works price of
                                                      the product
      8456    Machine-tools and machines and          Manufacture in which the value of
      to      their parts and accessories of head­    all the materials used does not ex­
      8466    ing Nos 8456 to 8466                    ceed 40 % of the ex-works price of
                                                      the product
      8469    Office machines (for example,           Manufacture in which the value of
      to      typewriters, calculating machines,      all the materials used does not ex­
      8472    automatic data-processing ma­           ceed 40 % of the ex-works price of
              chines,     duplicating    machines,    the product
              stapling machines)
 ---pagebreak--- No L 180 / 48                         Official Journal of the European Communities                                         9 . 7 . 88
                                                                                                                 4
         1                       2)                                      (3)                or
   8480       Moulding boxes for metal foundry;       Manufacture in which the value of
              mould bases ; moulding patterns ;       all the materials used does not ex­
              moulds for metal (other than ingot      ceed 50 °/o of the ex-works price of
              moulds), metal carbides, glass,         the product
              mineral materials, rubber or plastics
   8482       Ball or roller bearings                 Manufacture :                            Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                      — in which the value of all the          ceed 25 % of the ex-works price of
                                                           materials used does not exceed      the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
   8484       Gaskets and similar joints of metal     Manufacture in which the value of
              sheeting combined with other ma­        all the materials used does not ex­
              terial or of two or more layers of      ceed 40 % of the ex-works price of
              metal ; sets or assortments of gas­     the product
              kets and similar joints, dissimilar in
              composition, put up in pouches,
              envelopes or similar packings
   8485       Machinery parts, not containing          Manufacture in which the value of
              electrical connectors, insulators ,      all the materials used does not ex­
              coils, contacts or other electrical      ceed 40 % of the ex-works price of
              features, not specified or included      the product
              elsewhere in this chapter
ex Chapter 85 Electrical machinery and equipment       Manufacture :                            Manufacture in which the value of
              and parts thereof; sound recorders                                                all the materials used does not ex­
                                                       — in which the value of all the          ceed 30 % of the ex-works price of
              and reproducers, television image             materials used does not exceed
              and sound recorders and repro­                                                    the product
              ducers and parts and accessories of           40 % of the ex-works price of
              such articles ; except for those fall­        the product, and
              ing within the following headings        — where, within the above limit,
              or parts of headings for which the            the materials classified within
               rules are set out below :
                                                            the same heading as the product
               8501 , 8502 , ex 8518 , 8519 to 8529,        are only used up to a value of
               8535 to 8537 , ex 8541 , 8542, 8544          5 % of the ex-works price of
              to 8548                                       the product
    8501       Electric motors and generators (ex­     Manufacture :                            Manufacture in which the value of
               cluding generating sets)                                                         all the materials used does not ex­
                                                       — in which the value of all the          ceed 30 % of the ex-works price of
                                                            materials used does not exceed      the product
                                                            40 % of the ex-works price of
                                                            the product, and
                                                       — where, within the above limit,
                                                            the materials classified within
                                                            heading No 8503 are only used
                                                            up to a value of 5 % of the ex­
                                                            works price of the product
 ---pagebreak--- 9 . 7 . 88                          Official Journal of the European Communities                                   No L 180 / 49
                                                                      3                 or                   4
          (1                   (2)_
     8502    Electric generating sets and rotary    Manufacture :                          Manufacture in which the value of
             converters                                                                    all the materials used does not ex­
                                                       in which the value of all the       ceed 30 % of the ex-works price of
                                                       materials used does not exceed      the product
                                                       40 % of the ex-works price of
                                                       the product, and
                                                       where, within the above limit,
                                                       the materials classified within
                                                       heading No 8501 or 8503,
                                                       taken together, are only used
                                                       up to a value of 5 % of the ex­
                                                       works price of the product
ex 8518      Microphones and stands therefor;       Manufacture :                          Manufacture in which :
             loudspeakers, whether or not           — in which the value of all the        — the value of all the materials used
             mounted in their enclosures ; audio­
                                                       materials used does not exceed           does not exceed 25 % of the ex­
             frequency electric amplifiers ; elec­
             tric sound amplifier sets                 40 % of the ex-works price of            works price of the product, and
                                                       the product,
                                                                                           — the value of all the transistors of
                                                    — where the value of all the non­           heading No 8541 used does not
                                                       originating materials used does          exceed 3 % of the ex-works price
                                                       not exceed the value of the              of the product
                                                       originating materials used, and
                                                    — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
     8519    Turntables (record-decks), record­
             players, cassette-players and other
             sound reproducing apparatus, not
             incorporating a sound recording
             device :
                  Electric gramophones              Manufacture :                          Manufacture in which the value of
                                                                                            all the materials used does not ex­
                                                    — in which the value of all the        ceed 25 % of the ex-works price of
                                                        materials used does not exceed     the product
                                                        40 % of the ex-works price of
                                                        the product,
                                                    — where the value of all the non­
                                                        originating materials used does
                                                        not exceed the value of the
                                                        originating materials used, and
                                                    — the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % of the ex-works
                                                        price of the product
             — Other                                Manufacture :                           Manufacture in which the value of
                                                                                            all the materials used does not ex­
                                                    — in which the value of all the         ceed 30 % of the ex-works price of
                                                        materials used does not exceed      the product
                                                        40 °/o of the ex-works price of
                                                        the product,
                                                    — where the value of all the non­
                                                        originating materials used does
                                                        not exceed the value of the
                                                        originating materials used, and
                                                    — the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % of the ex-works
                                                        price of the product
 ---pagebreak--- No L 180 / 50                      Official Journal of the European Communities                                         9 . 7 . 88
      (1                       2                                      '3)                or                   4)
  8520        Magnetic tape recorders and other    Manufacture :                            Manufacture in which the value of
              sound      recording     apparatus,                                           all the materials used does not ex­
                                                        in which the value of all the       ceed 30 % of the ex-works price of
              whether or not incorporating a            materials used does not exceed
              sound reproducing device                                                      the product
                                                        40 % of the ex-works price of
                                                        the product,
                                                        where the value of all the non­
                                                        originating materials used does
                                                        not exceed the value of the
                                                        originating materials used, and,
                                                        the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % of the ex-works
                                                        price of the product
  8521        Video recording or reprpducing       Manufacture :                            Manufacture in which the value of
              apparatus                                                                     all the materials used does not ex­
                                                   — in which the value of all the          ceed 30 % of the ex-works price of
                                                        materials used does not exceed      the product
                                                        40 % of the ex-works price of
                                                        the product,
                                                   — where the value of all the non­
                                                        originating materials used does
                                                        not exceed the value of the
                                                        originating materials used, and
                                                   — the value of all the transistors
                                                        of heading No 8541 used does
                                                         not exceed 3 % of the ex-works
                                                        price of the product
  8522        Parts and accessories of apparatus   Manufacture in which the value of
              of heading Nos 8519 to 8521          all the materials used does not ex­
                                                   ceed 40 % of the ex-works price of
                                                   the product
  8523        Prepared unrecorded media for        Manufacture in which the value of
              sound recording or similar recor­    all the materials used does not ex­
              ding of other phenomena, other       ceed 40 % of the ex-works price of
              than products of Chapter 37          the product
  8524         Records, tapes and other recorded
               media for sound or other similarly
              recorded phenomena, including
               matrices and masters for the pro­
               duction of records, but excluding
              products of Chapter 37 :
              — Matrices and masters for the        Manufacture in which the value of
                  production of records             all the materials used does not ex­
                                                    ceed 40 % of the ex-works price of
                                                   the product
                  Other                             Manufacture :                            Manufacture in which the value of
                                                                                             all the materials used does not ex­
                                                   — in which the value of all the           ceed 30 % of the ex-works price of
                                                         materials used does not exceed      the product
                                                         40 % of the ex-works price of
                                                         the product, and
                                                   — where, within the above limit,
                                                         the materials classified within
                                                         heading No 8523 are only used
                                                         up to a value of 5 % of the ex­
                                                         works price of the product
 ---pagebreak--- 9 . 7 . 88                            Official Journal of the European Communities                                  No L 180 / 51
          (1)                  (2)                                     (3)                or                  (4)
     8525     Transmission apparatus for radio­       Manufacture :                          Manufacture in which :
              telephony, radio-telegraphy, radio­     — in which the value of all the        — the value of all the materials used
              broadcasting or television, whether
              or not incorporating reception              materials used does not exceed         does not exceed 25 % of the ex­
              apparatus or sound recording or            40 % of the ex-works price of :         works price of the product, and
              reproducing apparatus ; television         the product,
                                                                                             — the value of all the transistors of
              cameras
                                                      — where the value of all the non­          heading No 8541 used does not
                                                         originating materials used does         exceed 3 % of the ex-works price
                                                         not exceed the value of the             of the prpduct
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                         of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                         price of the product
    8526      Radar apparatus, radio navigational     Manufacture :                          Manufacture in which :
              aid apparatus and radio remote
              control apparatus                       — in which the value of all the        — the value of all the materials used
                                                         materials used does not exceed          does not exceed 25 % of the ex­
                                                         40 % of the ex-works price of           works price of the product, and
                                                         the product,
                                                                                             — the value of all the transistors of
                                                      — where the value of all the non­          heading No 8541 used does not
                                                         originating materials used does         exceed 3 % of the ex-works price
                                                         not exceed the value of the             of the product
                                                         originating materials used, and
                                                      — the value of all the transistors
                                                         of heading No 8541 used does
                                                         not exceed 3 % of the ex-works
                                                         price of the product
    8527      Reception apparatus for radio­          Manufacture :                          Manufacture in which :
              telephony,    radio-telegraphy     or
              radio-broadcasting, whether or not      — in which the value of all the        — the value of all the materials used
              combined, in the same housing,             materials used does not exceed          does not exceed 25 % of the ex­
              with sound recording or repro­             40 % of the ex-works price of           works price of the product, and
              ducing apparatus or a clock                the product,
                                                                                             — the value of all the transistors of
                                                     — where the value of all the non­           heading No 8541 used does not
                                                         originating materials used does         exceed 3 % of the ex-works price
                                                         not exceed the value of the             of the product
                                                         originating materials used, and
                                                     — the value of all the transistors
                                                         of heading No 8541 used does
                                                         not exceed 3 % of the ex-works
                                                         price of the product
    8528      Television    receivers    (including
              video     monitors      and     video
              projectors),    whether     or    not
              combined, in the same housing,
              with radio-broadcast receivers or
              sound or video recording or repro­
              ducing apparatus :
              — Video recording or reproducing        Manufacture :                          Manufacture in which the value of
                  apparatus incorporating a video                                            all the materials used does not
                  tuner                              — in which the value of all the         exceed 30 % of the ex-works price
                                                         materials used does not exceed      of the product
                                                         40 % of the ex-works price of
                                                         the product,
 ---pagebreak--- No L 180 / 52                        Official Journal of the European Communities                                         9 . 7 . 88
      (i                         (2)                                    (3)                or                 W
  8528                                                    where the value of all the non­
  (cont'd)                                                originating materials used does
                                                          not exceed the value of the
                                                          originating materials used, and
                                                          the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                          price of the product
              — Other                                 Manufacture :                           Manufacture in which :
                                                      — in which the value of all the         — the value of all the materials used
                                                          materials used does not exceed         does not exceed 25 % of the ex­
                                                          40 % of the ex-works price of          works price of the product, and
                                                          the product,                        — the value of all the transistors of
                                                      — where the value of all the non­           heading No 8541 used does not
                                                          originating materials used does         exceed 3 % of the ex-works price
                                                          not exceed the value of the             of the product
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                          of heading No 8541 used does
                                                           not exceed 3 % of the ex-works
                                                          price of the product
  8529        Parts suitable for use solely or prin­
              cipally with the apparatus of head­
              ing Nos 8525 to 8528
                   Suitable for use solely or princi­ Manufacture in which the value of
                  pally with video recording or       all the materials used does not ex­
                  reproducing apparatus               ceed 40 % of the ex-works price of
                                                      the product
              — Other                                 Manufacture :                           Manufacture in which :
                                                      — in which the value of all the         — the value of all the materials used
                                                           materials used does not exceed         does not exceed 25 % of the ex­
                                                           40 % of the ex-works price of          works price of the product, and
                                                           the product,                       — the value of all the transistors of
                                                      — where the value of all the non­           heading No 8541 used does not
                                                           originating materials used does        exceed 3 % of the ex-works price
                                                           not exceed the value of the            of the product
                                                           originating materials used, and
                                                      — the value of all the transistors
                                                           of heading No 8541 used does
                                                           not exceed 3 % of the ex-works
                                                           price of the product
   8535        Electrical apparatus for switching     Manufacture :                           Manufacture in which the value of
   and        or protecting electrical circuits, or                                           all the materials used does not ex­
                                                      —: in which the value of all the        ceed 30 % of the ex-works price of
   8536        for making connections to or in             materials used does not exceed
               electrical circuits                                                            the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           heading No 8538 are only used
                                                           up to a value of 5 % of the ex­
                                                           works price of the product
 ---pagebreak--- 9 . 7 . 88                             Official Journal of the European Communities                                 No L 180 / 53
          (i)                     2                                      (3)               or                  (4)
    8537      Boards, panels (including numerical      Manufacture :                          Manufacture in which the value of
              control panels), consoles, desks,                                               all the materials used does not ex­
              cabinets and other bases, equipped       — in which the value of all the        ceed 30 % of the ex-works price of
              with two or more apparatus of                materials used does not exceed     the product
              heading No 8535 or 8536, for elec­           40 % of the ex-works price of
              tric control or the distribution of          the product, and
              electricity, including those incor­      — where , within the above limit,
              porating instruments or apparatus            the materials classified within
              of Chapter 90, other than switching          heading No 8538 are only used
              apparatus of heading No 8517                 up to a value of 5 % of the ex­
                                                           works price of the product
ex 8541       Diodes,     transistors   and   similar  Manufacture :                          Manufacture in which the value of
              semi-conductor        devices,  except                                          all the materials used does not ex­
              wafers not yet cut into chips            — in which the value of all the        ceed 25 % of the ex-works price of
                                                           materials used does not exceed     the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the pro­
                                                           ducts are only used up to a
                                                           value of 5 % of the ex-works
                                                           price of the product
    8542      Electronic integrated circuits and       Manufacture :                          Manufacture in which the value of
              microassemblies                                                                 all the materials used does not ex­
                                                       — in which the value of all the        ceed 25 % of the ex-works price of
                                                           materials used does not exceed     the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           heading No 8541 or 8542,
                                                           taken together, are only used
                                                           up to a value of 5 % of the ex­
                                                           works price of the product
    8544      Insulated (including enamelled or        Manufacture in which the value of
              anodized) wire, cable (including         all the materials used does not ex­
              co-axial cable) and other insulated      ceed 40 % of the ex-works price of
              electric conductors, whether or not      the product
              fitted with connectors ; optical fibre
              cables, made up of individually
              sheathed fibres, whether or not as­
              sembled with electric conductors or
              fitted with connectors
    8545      Carbon electrodes, carbon brushes,       Manufacture in which the value of
              lamp carbons, battery carbons and        all the materials used does not ex­
              other articles of graphite or other      ceed 40 % of the ex-works price of
              carbon, with or without metal, of a      the product
              kind used for electrical purposes
    8546      Electrical insulators of any material    Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
 ---pagebreak--- No L 180 / 54                         Official Journal of the European Communities                                          9 . 7 . 88
       (i                       (2                                        (3)                or                  (4
  8547        Insulating fittings for electrical ma­   Manufacture in which the value of
              chines, appliances or equipment,         all the materials used does not ex­
              being fittings wholly of insulating      ceed 40 % of the ex-works price of
              material apart from any minor            the product
              components of metal (for example,
              threaded socket) incorporated dur­
              ing moulding solely for purposes of
              assembly other than insulators of
              heading No 8546 ; electrical con­
              duit tubing and joints therefor, of
              base metal lined with insulating
              material
   8548       Electrical parts of machinery or ap­     Manufacture in which the value of
              paratus, not specified or included       all the materials used does not ex­
              elsewhere in this chapter                ceed 40 % of the ex-works price of
                                                       the product
   8601       Railway or tramway locomotives,           Manufacture in which the value of
   to         rolling-stock and parts thereof           all the materials used does not ex­
   8607                                                 ceed 40 °/o of the ex-works price of
                                                        the product
   8608        Railway or tramway track fixtures        Manufacture :                           Manufacture in which the value of
               and fittings ; mechanical (including                                             all the materials used does not ex­
                                                        — in which the value of all the         ceed 30 % of the ex-works price of
               electromechanical)         signalling,        materials used does not exceed
               safety or traffic control equipment                                              the product
               for railways, tramways, roaas, in­            40 % of the ex-works price of
               land waterways, parking facilities,           the product, and
               port installations or airfields ; parts  — where, within the above limit,
               of the foregoing                              the materials classified within
                                                             the same heading as the product
                                                             are only used up to a value of
                                                             5 % of the ex-works price of
                                                             the product
    8609       Containers (including containers          Manufacture in which the value of
               for the transport of fluids) specially    all the materials used does not ex­
               designed and equipped for carriage        ceed 40 % of the ex-works price of
               by one or more modes of transport         the product
ex Chapter 87  Vehicles other than railway or            Manufacture in which the value of
               tramway rolling-stock and parts           all the materials used does not ex­
               and accessories thereof; except for       ceed 40 % of the ex-works price of
               those falling within the following        the product
                headings or parts of headings for
               which the rules are set out below :
                8709 to 8711 , ex 8712 , 8715 and
                8716
    8709       Works trucks, self-propelled, not         Manufacture :                           Manufacture in which the value of
                fitted with lifting or handling                                                  all the materials used does not ex­
                                                         — in which the value of all the         ceed 30 % of the ex-works price of
                equipment, of the type used in fac­           materials used does not exceed
                tories, warehouses , dock areas or                                               the product
                airports for short distance transport         40 % of the ex-works price of
                of goods ; tractors of the type used          the product, and
                on railway station platforms ; parts     — where, within the above limit,
                of the foregoing vehicles                     the materials classified within
                                                              the same heading as the product
                                                              are only used up to a value of
                                                              5 % of the ex-works price of
                                                              the product
 ---pagebreak--- 9 . 7 . 88                            Official Journal of the European Communities                                  No L 180 / 55
           1                    2                                      (3)                 or                  4
    8710     Tanks and other armoured fighting        Manufacture :                           Manufacture in which the value of
             vehicles, motorized, whether or not                                              all the materials used does not ex­
             fitted with weapons, and parts of            in which the value of all the       ceed 30 % of the ex-works price of'
             such vehicles                                materials used does not exceed      the product
                                                          40 % of the ex-works price of
                                                          the product, and
                                                          where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % of the ex-works price of
                                                          the product
    8711     Motorcycles (including mopeds)
             and cycles fitted with an auxiliary
             motor, with or without side-cars ;
             side-cars :
             — With reciprocating internal
                  combustion piston engine of a
                  cylinder capacity :
                  — Not exceeding 50 cc               Manufacture :                           Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                      — in which the value of all the         ceed 20 % of the ex-works price of
                                                          materials used does not exceed      the product
                                                          40% of the ex-works price of
                                                          the product, and
                                                      — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
                  — Exceeding 50 cc                   Manufacture :                           Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                      — in which the value of all the         ceed 25 % of the ex-works price of
                                                          materials used does not exceed      the product
                                                          40 % of the ex-works price of
                                                          the product, and
                                                      — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
                  Other                               Manufacture :                           Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                      — in which the value of all the         ceed 30 % of the ex-works price of
                                                          materials used does not exceed      the product
                                                          40.% of the ex-works price of
                                                          the product, and
                                                      — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
ex 8712      Bicycles without ball bearings           Manufacture from       materials not    Manufacture in which the value of
                                                      classified within heading No 8714       all the materials used does not ex­
                                                                                              ceed 30 % of the ex-works price of
                                                                                              the product
 ---pagebreak--- No L 180 / 56                         Official Journal of the European Communities.                                        9 . 7 . 88
       1)                        2                                      (3)                or                   (4)
  8715        Baby carriages and parts thereof        Manufacture :                           Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                      — in which the value of all the         ceed 30 % of the ex-works price of
                                                           materials used does not exceed     the product
                                                           40% of the ex-works price of
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % or the ex-works price of
                                                           the product
  8716        Trailers and semi-trailers ; other ve­  Manufacture :                           Manufacture in which the value of
              hicles, not mechanically propelled ;                                            all the materials used does not ex­
                                                      — in which the value of all the         ceed 30 % of the ex-works price of
              parts thereof                                materials used does not exceed     the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                           the product
  8801        Balloons and dirigibles ; aircraft;     Manufacture in which all the mate­       Manufacture in which the value of
  and         spacecraft and spacecraft launch        rials used are classified within a       all the materials used does not ex­
  8802        vehicles                                heading other than that of the pro­      ceed 40 % of the ex-works price of
                                                      duct                                     the product
  8803        Parts of goods of heading No 8801       Manufacture in which the value of        Manufacture in which the value of
              or 8802                                 all the materials of heading No          all the materials used does not ex­
                                                       8803 used does not exceed 5 % of        ceed 40 % of the ex-works price of
                                                      the ex-works price of the product        the product
  8804        Parachutes (including dirigible
              parachutes) and rotochutes ; parts
              thereof and accessories thereto :
              — Rotochutes                             Manufacture from materials of any       Manufacture in which the value of
                                                       heading including other materials       all the materials used does not ex­
                                                       of heading No 8804                      ceed 40 % of the ex-works price of
                                                                                               the product
                   Other                               Manufacture in which the value of       Manufacture in which the value of
                                                       all the materials of heading No         all the materials used does not ex­
                                                       8804 used does not exceed 5 % of        ceed 40 % of the ex-works price of
                                                       the ex-works price of the product       the product
   8805       Aircraft launching gear; deck-arre­      Manufacture in which the value of        Manufacture in which the value of
              stor or similar gear; ground flying      all the materials of heading No          all the materials used does not ex­
              trainers ; parts of the foregoing arti­  8805 used does not exceed 5 % of         ceed 30 % of the ex-works price of
              cles                                     the ex-works price of the product        the product
   Chapter 89  Ships, boats and floating structures    Manufacture in which all the mate­       Manufacture in which the value of
                                                       rials used are classified within a       all the materials used does not ex­
                                                       heading other than that of the pro­      ceed 40 % of the ex-works price of
                                                       duct. However, hulls of heading          the product
                                                       No 8906 may not be used
 ---pagebreak--- 9 . 7 . 88                             Official Journal of the European Communities                                  No L 180 / 57
          (1)                      2)                                   (3)                 or                  4
ex Chapter 90 Optical, photographic, cinemato­         Manufacture :                           Manufacture in which the value of
              graphic, measuring, checking, pre­                                               all the materials used does not ex­
                                                       — in which the value of all the         ceed 30 % of the ex-works price of
              cision, medical or surgical instru­
                                                           materials used does not exceed      the product
              ments and apparatus ; parts and ac­
              cessories thereof; except for those          40 % of the ex-works price of
              falling within the following hea­            the product, and
              dings or parts of headings for           — where, within the above limit,
              which the rules are set out below :          the materials classified within
              9001 , 9002, 9004, ex 9005 , ex              the same heading as the product
              9006, 9007, 9011 , ex 9014 , 9015 to         are only used up to a value of
              9020 and 9024 to 9033                        5 % of the ex-works price of
                                                           the product
    9001      Optical fibres and optical fibre         Manufacture in which the value of
              bundles ; optical fibre cables other     all the materials used does not ex­
              than those of heading No 8544 ;          ceed 40 % of the ex-works price of
              sheets and plates of polarizing ma­      the product
              terial ; lenses (including contact len­
              ses), prisms, mirrors and other op­
              tical elements, of any material, un­
              mounted, other than such elements
              of glases not optically worked
    9002      Lenses, prisms, mirrors and other        Manufacture in which the value of
              optical elements, of any material,       all the materials used does not ex­
              mounted, being parts of or fittings      ceed 40 % of the ex-works price of
              for instruments or apparatus, other      the product
              than such elements of glass not op­
              tically worked
     9004     Spectacles, goggles and the like,        Manufacture in which the value of
              corrective, protective or other          all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
;x 9005       Binoculars, monoculars, other opti­      Manufacture :                           Manufacture in which the value of
              cal telescopes, and mountings tne­                                               all the materials used does not ex­
              refor, except for astronomical re­       — in which the value of all the         ceed 30 % of the ex-works price of
              fracting telescopes and mountings            materials used does not exceed      the product
              therefor                                     40 % of the ex-works price of
                                                           the product,
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                            5 % of the ex-works price of
                                                           the product, and
                                                       — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
:x 9006       Photographic (other than cinema­         Manufacture :                           Manufacture in which the value of
              tographic) cameras ; photographic                                                all the materials used does not ex­
              flashlight apparatus and flashbulbs      — in which the value of all the         ceed 30 % of the ex-works price of
              other than electrically ignited              materials used does not exceed      the product
              flashbulbs                                   40 % of the ex-works price of
                                                           the product,
 ---pagebreak--- No L 180 / 58                       Official Journal of the European Communities                                         9 . 7 . 88
          1                    (2                                      3)                  or                  (4
ex 9006                                                  where, within the above limit,
    (cont 'd)                                            the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         5 % of the ex-works price of
                                                         the product, and
                                                         where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
    9007      Cinematographic cameras and pro­      Manufacture :                             Manufacture in which the value of
              jectors, whether or not incorpora­                                              all the materials used does not ex­
                                                    — in which the value of all the
              ting sound recording or reprodu­           materials used does not exceed       ceed 30 % of the ex-works price of
              cing apparatus                             40 % of the ex-works price of        the product
                                                         the product,
                                                    — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                          5 % of the ex-works price of
                                                         the product, and
                                                    — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
    9011      Compound optical microscopes, in­     Manufacture :                             Manufacture in which the value of
              cluding those for photomicrogra­                                                all the materials used does not ex­
                                                    — in which the value of all the
              phy, cinephotomicrography or mi­            materials used does not exceed      ceed 30 % of the ex-works price of
              croprojection                               40 % of the ex-works price of       the product
                                                          the product,
                                                    — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % of the ex-works price of
                                                          the product, and
                                                    — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
 ex 9014       Other navigational instruments and    Manufacture in which the value of
               appliances                            all the materials used does not ex­
                                                     ceed 40 % of the ex-works price of
                                                     the product
     9015      Surveying (including photogram­       Manufacture in which the value of
               metrical surveying), hydrographic,    all the materials used does not ex­
               oceanographic, hydrological, me­      ceed 40 % of the ex-works price of
               teorological or geophysical instru­   the product
               ments and appliances, excluding
               compasses ; rangefinders
 ---pagebreak--- 9 . 7 . 88                            Official Journal of the European Communities                                  No L 180 / 59
                                                                        (3)                or                  4
          (1)                   (2)
    9016      Balances of a sensitivity of 5 eg or    Manufacture in which the value of
              better, with or without weights         all the materials used does not ex­
                                                      ceed 40 % of the ex-works price of
                                                      the product
    9017      Drawing, marking-out or mathe­          Manufacture in which the value of
              matical calculating instruments (for    all the materials used does not ex­
              example, drafting machines, panto­      ceed 40 % of the ex-works price of
              graphs, protractors, drawing sets,      the product
              slide rules, disc calculators); instru­
              ments for measuring length, for use
              in the hand (for example, measu­
              ring rods and tapes, micrometers,
              callipers, not specified or included
              elsewhere in this chapter
     9018     Instruments and appliances used in
              medical, surgical, dental or veteri­
              nary sciences, including scintigra­
              phic apparatus, other electro-medi­
              cal apparatus and sight-testing in­
              struments :
              — Dentists' chairs incorporating        Manufacture from materials of any       Manufacture in which the value of
                  dental appliances or dentists'      heading, including other materials      all the materials used does not ex­
                  spittoons                           of heading No 9018                      ceed 40 % of the ex-works price of
                                                                                              the product
              — Other                                 Manufacture :                           Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                      — in which the value of all the
                                                           materials used does not exceed     ceed 25 % of the ex;-works price of
                                                           40 % of the ex-works price of      the product
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
     9019     Mechano-therapy appliances ; mas­       Manufacture :                           Manufacture in which the value of
              sage apparatus ; psychological apti­    — in which the value of all the
                                                                                              all the materials used does not ex­
              tude-testing apparatus ; ozone               materials used does not exceed     ceed 25 % of the ex-works price of
              therapy, oxygen therapy, aerosol             40 % of the ex-works price of      the product
              therapy, artificial respiration or ot­       the product, and
              her therapeutic respiration appara­
              tus                                     — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
     9020     Other breathing appliances and gas       Manufacture :                          Manufacture in which the value of
              masks, excluding protective masks                                               all the materials used does not ex­
                                                      — in which the value of all the
              having neither mechanical parts nor          materials used does not exceed     ceed 25 % of the ex-works price of
              replaceable filters                          40 % of the ex-works price of      the product
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
 ---pagebreak--- No L 180 /60                          Official Journal of the European Communities                                        9 . 7 . 88
                                                                        (3)                 or                  4)
       i
                                (2)_
  9024       Machines and appliances for testing      Manufacture in which the value of
             the hardness, strength, compressibi­     all the materials used does not ex­
             lity, elasticity or other mechanical     ceed 40 % of the ex-works price of
             properties of materials (for exam­       the product
             ple, metals, wood, textiles, paper,
             plastics)
   9025      Hydrometers and similar floating         Manufacture in which the value of
             instruments, thermometers, pyro­         all the materials used does not ex­
             meters, barometers, hygrometers          ceed 40 % of the ex-works price of
             and psychrometers, recording or          the product
             not, and any combination of these
             instruments
   9026      Instruments and apparatus for mea­       Manufacture in which the value of
             suring or checking the flow, level,      all the materials used does not ex­
             pressure or other variables of li­       ceed 40 % of the ex-works price of
             quids or gases (for example, flow        the product
             meters, level gauges, manometers,
             heat meters), excluding instruments
             and apparatus of heading No 9014,
             9015 , 9028 or 9032
   9027      Instruments and apparatus for phy­       Manufacture in which the value of
             sical or chemical analysis (for ex­      all the materials used does not ex­
             ample, polarimeters, refractome­         ceed 40 % of the ex-works price of
             ters, spectrometers, gas or smoke        the product
             analysis apparatus); instruments
             and apparatus for measuring or
             checking viscosity, porosity, expan­
             sion, surface tension or the like ; in­
             struments and apparatus for measu­
             ring or checking quantities of heat,
             sound or light (including exposure
             meters); microtomes
   9028       Gas, liquid or electricity supply or
              Ereduction
               rating metersmeters,  including
                               therefor :       cali­
             — Parts and accessories                   Manufacture in which the value of
                                                       all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                      the product
                  Other                                Manufacture :                           Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                      — in which the value of all the
                                                           materials used does not exceed      ceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of       the product
                                                           the product, and
                                                      — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
   9029       Revolution     counters,    production   Manufacture in which the value of
              counters, taximeters, mileometers,       all the materials used does not ex­
              pedometers and the like ; speed in­      ceed 40 % of the ex-works price of
              dicators and tachometers, other          the product
              than those of heading No 9014 or
              9015 ; stroboscopes
 ---pagebreak--- 9 . 7 . 88                           Official Journal of the European Communities                                    No L 180 / 61
           1)                    2
                                                                        (3)                 or                  (4)
    9030      Oscilloscopes, spectrum analysers      Manufacture in which the value of
              and other instruments and appara­      all the materials used does not ex­
              tus for measuring or checking elec­    ceed 40 % of the ex-works price of
              trical quantities, excluding meters    the product
              of heading No 9028 ; instruments
              and apparatus for measuring or de­
              tecting alpha, beta, gamma, X-ray,
              cosmic or other ionizing radiations
     9031     Measuring or checking          instru­ Manufacture in which the value of
              ments, appliances and machines,        all the materials used does not ex­
              not specified or included elsewhere    ceed 40 % of the ex-works price of
              in this chapter; profile projectors    the product
     9032     Automatic regulating or controlling    Manufacture in which the value of
              instruments and apparatus              all the materials used does not ex­
                                                     ceed 40 % of the ex-works price of
                                                     the product
     9033     Parts and accessories (not specified   Manufacture in which the value of
              or included elsewhere in this chap­    all the materials used does not ex­
              ter) for machines, appliances, in­     ceed 40 % of the ex-works price of
              struments or apparatus of Chapter      the product
               90
ex Chapter 91  Clocks and watches and parts the­      Manufacture in which the value of
               reof; except for those falling under   all the materials used does not ex­
               the following headings for which       ceed 40 % of the ex-works price of
               the rules are set out below :          the product
               9105 , 9109 to 9113
     9105      Other clocks                           Manufacture :                            Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                      — in which the value of all the
                                                           materials used does not exceed      ceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of       the product
                                                           the product, and
                                                      — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
     9109      Clock movements, complete and          Manufacture :                            Manufacture in which the value of
               assembled                                                                       all the materials used does not ex­
                                                      — in which the value of all the
                                                           materials used does not exceed
                                                                                               ceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of       the product
                                                           the product, and
                                                      — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
      9110      Complete watch or clock move­          Manufacture :                            Manufacture in which the value of
                ments, unassembled or partly as­                                                all the materials used does not ex­
                                                      — in which the value of all the
                sembled (movement sets); incom­            materials used does not exceed
                                                                                                ceed 30 % of the ex-works price of
                plete watch or clock movements,            40 % of the ex-works price of        the product
                assembled ; rough watch or clock           the product, and
                movements
                                                       — where, within the above limit,
                                                           the materials classified within
                                                            heading No 9114 are only used
                                                            up to a value of 5 % of the ex­
                                                           works price of the product
 ---pagebreak--- No L 180 / 62                          Official Journal of the European Communities                                                9 . 7 . 88
       (1)                       (2)                                       (3)                   or                    (4)
   9111         Watch cases and parts thereof             Manufacture :                             Manufacture in which the value ' of
                                                                                                    all the materials used does not ex­
                                                          — in which the value of all the           ceed 30 % of the ex-works price of
                                                              materials used does not exceed        the product
                                                              40 % of the ex-works price of
                                                              the product, and
                                                          — where, within the above limit,
                                                              the materials classified within
                                                              the same heading as the product
                                                              are only used up to a value of
                                                              5 % of the ex-works price of
                                                              the product
   9112         Clock cases and cases of a similar        Manufacture :                              Manufacture in which the value of
                type for other goods of this chap­                                                   all the materials used does not ex­
                ter, and parts thereof                    — in which the value of all the            ceed 30 % of the ex-works price of
                                                              materials used does not exceed         the product
                                                              40 % of the ex-works price of
                                                              the product, and
                                                          — where, within the above limit,
                                                              the materials classified within
                                                              the same heading as the product
                                                              are only used up to a value of
                                                               5 % of the ex-works price of
                                                              the product
   9113         Watch straps, watch bands and
                watch bracelets, and parts thereof :
                — Of base metal, whether or not           Manufacture in which the value of
                     plated, or clad with precious        all the materials used does not ex­
                     metal                                ceed 40 % of the ex-works price of
                                                          the product
                — Other                                   Manufacture in which the value of
                                                          all the materials used does not ex­
                                                          ceed 50 % of the ex-works price of
                                                          the product
    Chapter 92   Musical instruments ; parts and ac­      Manufacture in which the value of
                 cessories of such articles               all the materials used does not ex­
                                                          ceed 40 % of the ex-works price of
                                                          the product
                                   Description of product
                                                                               Working or processing carried out on non-originating materials
  HS heading No                                                                                that confers originating status
        (1)                                  (2)                                                             (3)
    Chapter 93     Arms and ammunitions ; parts and accessories                  Manufacture in which the value of all the materials
                   thereof                                                       used does not exceed 50 % of the ex-works price of
                                                                                 the product
ex 9401            Base metal furniture, incorporating unstuffed cot­            Manufacture in which all the materials used are classi­
    and            ton cloth of a weight of 300 g/m2 or less                     fied within a heading other than that of the product
ex 9403
                                                                                 or
                                                                                 Manufacture from cotton cloth already made up in a
                                                                                 form ready for use of heading No 9401 or 9403, provi­
                                                                                 ded :
                                                                                 — its value does not exceed 25 % of the ex-works
                                                                                     price of the product, and
                                                                                 — all the other materials used are already originating
                                                                                     and are classified within a heading other than
                                                                                     heading No 9401 or 9403
 ---pagebreak--- 9 . 7 . 88                          Official Journal of the European Communities                                 No L 180 / 63
          0)                             (2)                                                     (3)
    9405     Lamps and lighting fittings including searchlights       Manufacture in which the value of all the materials
             and spotlights ana parts thereof, not elsewhere          used does not exceed 50 % of the ex-works price of
             specified or included ; illuminated signs, illuminated   the product
             name-plates and the like, having a permanently
             fixed light source, and parts thereof not elsewhere
             specified or included
     9406    Prefabricated buildings                                  Manufacture in which the value of all the materials
                                                                      used does not exceed 50 % of the ex-works price of
                                                                      the product
     9503    Other toys ; reduced-size ('scale') models and           Manufacture in which :
             similar recreational models, working or not;             — all the materials used are classified within a heading
             puzzles of all kinds                                          other than that of the product, and
                                                                      — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
ex 9506      Articles and equipment for gymnastics, athletics,         Manufacture from materials not classified within the
             other sports (excluding table tennis) or outdoor          same heading as the product. However, roughly
             games not specified or included elsewhere in this         shaped blocks for making golf clubs heads may be used
              chapter; swimming pools and paddling pools               ana the other materials classified within the same
                                                                       heading may also be used provided their value does not
                                                                       exceed 5 % of the ex-works price of the product
     9507     Fishing rods, fish-hooks and other line fishing          Manufacture in which all the materials used are
              tackle ; fish landing nets, butterfly nets and similar   classified within a heading other than that of the
              nets ; decoy 'birds' (other than those of heading No     product. However, materials classified within the same
              9208 or 9705) and similar hunting or shooting            heading may be used provided their value does not
              requisites                                               exceed 5 % of the ex-works price of the product
 ex 9601      Articles of animal, vegetable or mineral carving         Manufacture from 'worked' carving materials of the
     and      materials                                                same heading
 ex 9602
 ex 9603      Brooms and brushes, (except for besoms and the           Manufacture in which the value of all the materials
              like and brushes made from marten or squirrel            used does not exceed 50 °/o of the ex-works price of
              hair), hand-operated mechanical floor sweepers,          the product
              not motorized, paint pads and rollers, squeegees
               and mops
      9605    Travel sets for personal toilet, sewing or shoe or        Each item in the set must satisfy the rule which would
               clothes cleaning                                         apply to it if it were not included in the set. However,
                                                                        non-originating articles may be incorporated, provided
                                                                        their total value does not exceed 15 % of the ex-works
                                                                        price of the set
      9606     Buttons, press-fasteners, snap-fasteners and press­      Manufacture in which :
               studs, button moulds and other parts of these            — all the materials used are classified within a heading
               articles ; button blanks                                     other than that of the product, and
                                                                        — the value of all the materials used does not exceed
                                                                            50 % of the ex-works price of the product
       9608    Ball point pens ; felt tipped and other porous-tipped    Manufacture in which all the materials used are
               pens and markers ; fountain pens, stylograph pens        classified within a heading other than that of the
               and other pens ; duplicating stylos ; propelling or      product. However, nibs or nib points may be used and
               sliding pencils ; pen-holders, pencil-holders and        the other materials classified within the same heading
               similar holders ; parts (including caps and clips) of     may also be used provided their value does not exceed
               the foregoing articles, other than those of heading       5 % of the ex-works price of the product
               No 9609
 ---pagebreak--- No L 180 /64                      Official Journal of the European Communities                                      9 . 7 . 88
       (1)                            (2)                                                    (3)
   9612      Typewriter or similar ribbons, inked or otherwise      Manufacture in which
             prepared for giving impressions, whether or not on     — all the materials used are classified within a heading
             spools or in cartridges ; ink-pads, whether or not        other than that of the product, and
             inked, with or without boxes
                                                                    — the value of all the materials used does not exceed
                                                                       50 % of the ex-works price of the product
   9613      Cigarette lighters and other lighters, whether or not
             mechanical or electrical, and parts thereof other
             than flints and wicks :
             — Lighters with piezo igniter                          Manufacture in which the value of all the materials of
                                                                    heading No 9613 used does not exceed 30% of the
                                                                    ex-works price of the product
             — Other                                                Manufacture in which the value of all the materials of
                                                                    heading No 9613 used does not exceed 5 % of the ex­
                                                                    works price of the product
ex 9614      Smoking pipes or pipe bowls                            Manufacture from roughly shaped blocks
 ---pagebreak---                                                                                                                                MOVEMENT CERTIFICATE                                                                           ANNEX IV
                                                                     1 . Exporter ( Name, full address , country)                                EUR.l                                \
                                                                                                                                                                               No               000.000
                                                                                                                                                             See note* overleaf before completing this form
                                                                                                                                           2. Certificate used in preferential trade between
a !
5
a
o
                                                                     3. Consignee (Name , full address , country) (Optional)
a
a
m                                                                                                                                                                                    and
s
k
3
n
c
                                                                                                                                                      ( Insert appropriate countries , groups of countries or territories )
«
§
¥»
o
                                                                                                                                           4. Country, group of countries                5. Country, group of countries
6
o                                                                                                                                             or territory in which the                     or territory of destination
z
<9                                                                                                                                            products are considered as
0                                                                                                                                             originating
1
E
3
C
                                                                     6. Transport details (Optional)                                       7. Remarks
»
o
c
•6
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x
o
«
a.
0
c
a>
<9
V)
T?
8
01
c
                                                                     8. Item number; Makes and numbers ; Number and kind of packages ('); Description of                                 9. Gross                  10. Invoices
                                                                     goods                                                                                                                   weight (kg)                ( Optional )
                                                                                                                                                                                             or other mea­
                                                                                                                                                                                             sure (litres,
                                                                                                                                                                                             m3, etc.)
territory require
    or
( 2 ) Complete oniy where the regulations of the exporting country
                                                                      11 . CUSTOMS ENDORSEMENT                                                                  12. DECLARATION BY THE EXPORTER
                                                                          Declaration certified                                                                      I , the undersigned , declare that the goods
                                                                                                                                                                     described above meet the conditions required
                                                                          Export document (2)                                                                        for the issue of this certificate .
                                                                          Form                           No
                                                                          Customs office
                                                                          Issuing country or territory
                                                                                                                                       Stamp
                                                                                                                                                                     Place and date
                                                                          Date
                                                                                                  (Signature)                                                                                    ( Signature)
 ---pagebreak---    13. REQUEST FOR VERIFICATION, to :                                  14. RESULT OF VERIFICATION ,
                                                                       Verification carried out shows that this certificate (')
                                                                       |—|     was issued by the customs office indicated and that
                                                                       I—I     the information contained therein is accurate .
                                                                        |—|    does not meet the requirements as to authenticity and
                                                                        '—'    accuracy (see remarks appended).
   Verification of the authenticity and accuracy of this certificate
   is requested .
                                ( Place and date )                                                    ( Place and date )
                                                         Stamp                                                                  Stamp
                    ( Signature )                                                         ( Signature )
                                                                       (') Insert X in the appropriate box .
                                                                   NOTES
1 . Certificates must not contain erasures or words written over one another . Any alterations must be made by deleting the incorrect
    particulars and adding any necessary corrections. Any such alteration must be initialled by the person who completed the certifi­
    cate and endorsed by the customs authorities of the issuing country or territory.
2. No spaces must be left between the items entered on the certificate and each item must be preceded by an item number.
    A horizontal line must be drawn immediately below the last item . Any unused space must be struck through in such a manner as
    to make any later additions impossible .
3 . Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified .
 ---pagebreak---                                                                                           APPLICATION FOR A MOVEMENT CERTIFICATE
                                          1 . Exporter ( Name . full address . country)
                                                                                                                        EUR.1                       No A             000.000
                                      \                                                                      \                    See notes overleaf before completing this form
                                                                                                                 2. Application for a certificate to be used in preferential trade
                                                                                                                    between
appropriate
                                          3. Consignee ( Name , full address, country) (Optional)
     as                                                                                                                                                   and
'bulk
 in'
   state
                                                                                                                            ( Insert appropriate countries groups of countries or territories )
       or
                                                                                                                 4. Country, group of countries               5. Country, group of countries
,packed indicate number of articles
                                                                                                                    or territory in which the                    or territory of destination
                                                                                                                    products are considered as
                                                                                                                    originating
                                          6. Transport details (Optional)                                        7. Remarks
     are not
  ( 1 ) If goods
                                          8. item number ; Makes and numbers ; Number and kind of packages ( 1 ); Description of                             9 . Gross                 10 . Invoices
                                          goods                                                                                                                 weight (kg)                 ( Optional )
                                                                                                                                                                 or other mea­
                                                                                                                                                                 sure (litres,
                                                                                                                                                                 m', etc.)
 ---pagebreak---                                                         DECLARATION BY THE EXPORTER
I , the undersigned , exporter of the goods described overleaf,
DECLARE that the goods meet the conditions required for the issue of the attached certificate ;
SPECIFY            as follows the circumstances which have enabled these goods to meet the above conditions :
 SUBMIT           the following supporting documents ('):
  UNDERTAKE to submit, at the request of the appropriate authorities, any supporting evidence which these authorities may require
                     for the purpose of issuing the attached certificate, and undertake, if required, to agree to any inspection of my
                     accounts and to any check on the processes of manufacture of the above goods , carried out by the said authorities ;
   REQUEST the issue of the attached certificate for these goods .
                                                                                                         ( Place and date )
                                                                                                             ( Signature )
    (') For example : import documents, movement certificates, invoices, manufacturer's declarations, etc., referring to the products used in manufacture
        or to the goods re-exported in the same state .
 ---pagebreak--- 9 . 7 . 88                             Official Journal of the European Communities                                         No L 180 /69
                                                            ANNEX V
                                        Declaration referred to in Article 8 ( 1 ) (b) and (c)
           I, the undersigned, exporter of the goods covered by this document declare that except where otherwise
           indicated ('), the goocfs meet the conditions to obtain originating status in preferential trade with
                                                                                                                         o>
           and that the country of origin of the goods is
                                                                                                                      O O­
                                                                                      (Place and date)
                                                                                         (Signature)
                                                              (The signature must be followed by the name of the signatory in
                                                              clear script.)
           (') When an invoice also includes products not originating in the Community, Austria, Finland, Iceland,
               Norway, Sweden or Switzerland, the exporter must clearly indicate them.
               When an invoice also includes products having the status of products originating in Spain within the
               meaning of Article 24 of the Protocol or in the Canary Islands, Ceuta ana Melilla within the meaning
               of Article 19 of the Protocol, the exporter must clearly indicate them until 31 December 1992 respecti­
               vely by means of the symbol 'ES' and 'CCM'.
           (2) The Community, Austria, Finland, Iceland, Norway, Sweden, Switzerland.
           (3) Reference can be made to a specific column of the invoice in which the country of origin of each
               product is entered.
 ---pagebreak--- No L 180 / 70                  Official Journal of the European Communities                       9 . 7 . 88
                                                   ANNEX VI
              (') Initials or coat of arms of the exporting State.
              H Such information as is necessary for the identification of the approved exporter.