CELEX: 51987PC0698
Language: en
Date: 1987-12-23
Title: Proposal for a COUNCIL REGULATION (EEC) concerning the definition of the concept of 'originating products' and methods of administrative cooperation in the trade between the Customs Territories of the Community, Ceuta and Melilla and the Canary Islands (submitted by the Commission)

ARCHIVES HISTORIQUES
DE LA COMMISSION
COLLECTION RELIEE DES
DOCUMENTS "COM"
COM (87) 698
Vol. 1987/0319
 ---pagebreak--- Disclaimer
Conformément au règlement (CEE, Euratom) n° 354/83 du Conseil du 1er février 1983 concernant
l'ouverture au public des archives historiques de la Communauté économique européenne et de
la Communauté européenne de l'énergie atomique (JO L 43 du 15.2.1983, p. 1) modifié en dernier
lieu par le règlement (UE) 2015/496 du Conseil du 17 mars 2015 (JO L79 du 25. 3.2015, p. 1), ce
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In accordance with Council Regulation (EEC, Euratom) No 354/83 of 1 February 1983 concerning
the opening to the public of the historical archives of the European Economic Community and the
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In Übereinstimmung mit der Verordnung (EWG, Euratom) Nr. 354/83 des Rates vom 1. Februar
1983 über die Freigabe der historischen Archive der Europäischen Wirtschaftsgemeinschaft und
der Europäischen Atomgemeinschaft (ABI. L 43 vom 15.2.1983, S. 1), zuletzt geändert durch die
Verordnung (EU) Nr. 2015/496 vom 17. März 2015 (ABI. L 79 vom 25.3.2015, S. 1), ist dieser Akt
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2015/444 vom      13.   März 2015     über die   Sicherheitsvorschriften für den Schutz von  EU-
Verschlusssachen als herabgestuft angesehen.
 ---pagebreak--- COMMISSION OF THE EUROPEAN COMMUNITIES
                                                  COM(87 ) 698 final
                                                 Brussels , 23 December 1987
                                        Proposal for a
                                 COUNCIL REGULATION ( EEC )
     concerning the definition of the concept of                'originating products'
             and methods of administrative cooperation in the trade
               between the Customs Territories of the Community ,
                      Ceuta and Melilla and the Canary Islands
                   ( submitted                          by the Commission )
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 ---pagebreak---                                         ■1                                  У
                     EXPLAHATORT              NOTE
1.  Tbe form of the preferential origin rules
1.1 Since 1965 the Community has based its origin rules on the principal
    that if sufficient working or processing is carried out on non¬
    originating ( imported ) materials , then the final product is regarded
    as originating . The measure of sufficient working or processing is
    that the imported materials must be classified in a different
    nomenclature ( tariff ) heading than the product .
1.2 There are exceptions from this basic 'change of heading' rule .
    These take the form of two Lists :
    - List A where , for the products listed , additional conditions are
       imposed ;
    - List B where , for the products listed , alternative conditions are
       set out .
1.3 The different headings concerned are those of the Customs
    Cooperation Council Nomenclature for the classification of goods in
    customs tariff ( CCCN ).
2.  The Harmonized System ( H.S. )
2.1 The current CCCN will be replaced on 1 January 1988 by a new
    nomenclature which is identical to the H.S. at a four digit level
    ( that is , at heading rather than six digit code level ).
    Consequently the current origin rules based on the present CCCN will
    no longer be easily useable by any country which has adopted the
    H.S. .
2.2 It is therefore necessary for the Community to negotiate with its
    preferential partners new origin rules based on the headings of the
    H.S. to come into force on 1 January 1988 and to adapt its
    autonomous measures .
 ---pagebreak---                                      2
3.  Aie proposai : econonic content
3.1 The Commission has , in order to keep the size of the problem within
    manageable limits , adopted the principle of a 'neutral'
    transposition so as to preserve the status quo in economic terms *
    However an effort has been made , in consultation with the Member
    States' origin experts and the industrial circles concerned , to
    identify which of the resulting rules are of no practical
    significance and to eliminate them .
    Insofar as it has been found possible to simplify the rules by
    aligning those applying to the minor part of a new heading on that
    applying to the major part , this has been done ( in a few cases it
    has been found better to align the major part on the minor part ).
3.2 A review has also been carried out in respect of the present rules
    and those which could be expressed more clearly have been identified
    and expressed differently .
    In particular , unnecessary references to unreal change of heading
    rules have been eliminated .
4.  Hie proposai : a single List
4.1 In consultation with the Member States and Industry it has been
    decided to do away with the separate additional ( List A ) and
    alternative ( List B ) Lists and to combine them in a single List .
    This List will then contain all the exceptions from the basic
    'change of heading' rule . The new single List will also mention the
    • change of heading' criteria insofar as it concerns individual
    products in that List . It will not be read in conjunction with a
    separate 'change of heading' rule as in the case with Lists A and B
    at present .
 ---pagebreak---                                     3
4.2 This will greatly clarify the origin rules from the point of view of
    the users who will no longer have to bear in mind the possibility
    that the rules for any one product might be found in three separate
    places , change of heading rule in an Article in the Protocol , List A
    and List B.
4.3 There are a number of other problems associated with having separate
    'negative' and 'positive' Lists , apart from the problem that people
    often do not realize that a product might be in both or that there
    are indeed two . All those who have to explain the origin rules will
    have experienced the difficulty of explaining how a List A
    percentage rule not only affects the non-originating products which
    change tariff heading , but also effectively is an upper and overall
    limit if there is a List B percentage .  In other words , use of the
    List B percentage reduces the use of the List A percentage .
4.4 Some traders still do not realize that Lists A and B can be applied
    simultaneously but think that either one or the other can/must be
    applied to all materials used . That is the percentage in List B
    applies only to products in the same tariff heading as the final
    product and that , in the case of there being non List A percentage ,
    there is no limitation on the value of the non-originating products
    used that change tariff heading .  On the contrary , a List A
    percentage is always an overall limit ( even where there is a List B
    percentage available for the product concerned ) .
4.5 Another problem is to demonstrate that an identical entry in both
    Lists A and B actually results in there no longer being a change of
    heading requirement .
5.  The proposal : Explanatory Notes and the Introductory Notes to the
    List
5.1 Experience over the years has shown that there are a number of
    underlying assumptions to the correct understanding of the origin
    rules , in particular for the correct application of Lists A and B.
    Accordingly the Explanatory Notes in Annex I of the new rules have
    been expanded and a set of Introductory Notes to the List have been
    evolved with the intention of bringing out these underlying
    assumptions clearly .
 ---pagebreak--- 5.2    Firstly there is the question of the territorial application of the
       origin rules , essentially this means that the working or processing
       required to obtain origin must be carried out continuously and may
       not be underbroken by an oporation carried out in a third country
       ( Explanatory Notes , Annex I , Note 2 ) .
5.3    Secondly the definition of the product unit to which the origin
       rules have to be applied has also been given ( Explanatory Notes ,
       Annex I , Note 5 ).
5.4    The Introductory Notes to the List contain :
       - guidance on how to apply the List ; and ,
       - in the case of textile products , the mixtures tolerance and
          accessories rules which are , at present , contained in footnotes to
          List A.
       This has allowed a fuller treatment of those aspects which , in the
       past , have given rise to misunderstandings .
6.     Special adaptations of the Canary Islands , Ceuta and Helilla
       ( C.C.M. ) rules
     ♦
       Beside the transposition to be made for all the preferential
       arrangements ( EFTA , GSP , etc .) the inclusion of C.C.M. in the
       EEC-EFTA agreements had to be taken into account , as it intervened
       after the adoption of the EEC-CCM origin rules .
       In particular , it seems appropriate to introduce in the EEC-CCM
       context the same simplifications that operators may already use in
       trade with the EFTA countries ( LT certificate , invoice declaration ,
       etc . ) .
7.     A consolidated text
        In view of the quality of this change to a system based on a new
       Nomenclature , it is considered necessary to issue a new consolidated
       text of Council Regulation No . 570 /86 of 24 February 1986 ( 1 ).
 (1) O.J. L 56 of 01.03.1986 , p. 1
 ---pagebreak---                                     5
8.  Conclusion
8.1 The new form of presentation of the origin rules is a lot clearer
    and easier to use .  Guidance has been given on how to apply the
    List , which was not there before . This should result in lower
    administrative costs to producers and a wider use of the
    opportunities available .
8.2 The economic effects of the current rules have been maintained , but
    unnecessary rules have been eliminated , potentially unclear rules
    have been revised and , where possible , rules have been simplified .
8.3 The proposai consists of :
    - a draft model Council Regulation containing the transitional
    - measures necessary ; and ,
    - a new H.S. based text .
 ---pagebreak---                       COUNCIL REGULATION ( EEC )
     concerning the definition of the concept of 'originating products'
                   and methods of administrative cooperation
       in the trade between the Customs Territories of the Community ,
                    Ceuta and Melilla and the Canary Islands
THE COUNCIL OF THE EUROPEAN COMMUNITIES ,
Having regard to the Treaty establishing the European Economic Community ,
and in particular Article 113 thereof ,
Having regard to the proposal from the Commission ,
Whereas the origin rules contained in Council Regulation ( EEC ) No . 570 /86
of 24 February 1986 concerning the definition of the concept of
'originating products' and methods of administrative cooperation in the
trade between the Customs Territory of the Community , Ceuta and Melilla and
the Canary Islands ( 1 ) are based on the use of the Customs Cooperation
Council Nomenclature ; whereas the Customs Cooperation Council .               approved
the 'International Convention on the Harmonized Commodity Description and
Coding System' ( hereinafter referred to as the H.S. ) on 14 June 1983 ;
whereas it is the intention that as from 1 January 1988 , the H.S. will
replace the current nomenclature for the purposes of international trade ;
whereas it is therefore necessary to adapt the rules of origin contained in
the said Regulation ( EEC) No 570/86 so that they 'are based on the use of the H.S. ;
Whereas , in the light of experience , the presentation of the origin rules
could be improved by grouping all the exceptions to the basic change of
heading rule into one List and by providing detailed guidance on how it
should be interpreted ;
Whereas , after the adoption of Regulation ( EEC ) No 570/86, origin rules have
been laid down for the preferential trade between the Canary Islands , Ceuta
and Melilla , on the one hand , and the Republic of Austria , the Republic of
Finland , the Republic of Iceland , the Kingdom of Norway , the Kingdom of
Sweden and the Swiss Confederation , on the other hand ( 2 ); whereas those
rules are more favourable ,      as to certain aspects , than those contained in
Regulation (EEC) No 570/86, in particular in respect of documentary
requirements ; whereas it is therefore appropriate to provide for those more
favourable provisions to be applicable also in trade between the Community
and the Canary Islands , Ceuta and Melilla ;
 (1) O.J. L 56 of 01.03.1986 , p. 1 .
 (2) Council Regulations ( EEC ) Nos . 227-2 to 2277/86 of 07.07.1986 , O.J.
     No . L 199 , 22.07.1986 , p. 9 .
 ---pagebreak--- Whereas it is necessary to amend several Articles and the Annexes as a
consequence erf the adoption of a single List and of the other
modif ications ;
Whereas it is therefore appropriate , in the interests of clarity and for
the proper functiening of the arrangements, to repeal Regulation No . 570/86
and replace it by this Regulation , with a view to facilitating the work of
users and customs administrations ,
HAS ADOPTED THIS REGULATION :
 ---pagebreak---                                    ТГП.Е I
         Definition of the concept of originating products
                                   Article J
   1 . For die purpose of implementing r.he arrangements
  governing trade between the customs territory of die
  Community, hereinafter called 'the Community*, Ceuta
  and Melilla and the Canary Islands and without
  prejudice to paragraphs 2 and 3 , on condition that they
  were transported in conformity with Article 5, the
  following shall be considered as :
  (a) products originating in Ceuta and Melilla or in the
         Canary Islands :                                                       and Melilla ^                       FT*? “ CcU“
                                                                                deemed to have been wholly (S"' A Z Sha" be
         – products wholly obtained in Ceuta and Melilla or                     Melilla or in the Canary Islands.      C        CeUU *nd
             in the Canary Islands,
         – products obtained ip Ceuta and Melilla or in the
             Canary Islands , in the manufacture of which ,
                                                                                paragraph Uah'wtkmfoT pTocLtg clrr^d
             products other than those wholly obtained in
      •     Ceuta and Melilla or in the Canary Islands are                      Products obtained undereo suh</                  7"*" lhe
            used, provided that the said products have                       Processing in Cep» ,„d Melili, „r inïeOn?* .'."Ld"
            undergone sufficient working or processing
            within the meaning of Article 3 .
            However , this condition shall not apply to
            products originating in an EFTA country (])                      processing listed in Article 3(5 ). and         ,7°' ^
            under the terms of the EEC-EFTA agreements                       concerned are transported in
            ( 2 ) when they undergo further working or
            processing , provided the working or proces ¬
            sing exceeds that listed in Article 3(5 ).
                                                                             3.paragraph
                                                                                    For the1 purpose  of implementing the first. indenr
                                                                                              ft>). when ,--
                                                                                                                                        nf
                                                                                                                                 ,ndent of
(b) products originating in the Community :                                 c,™             MÏÏ.™,TS                    , 'r            »
                                                                                                          ^ con,,S' ïïiTK
      – products wholly obtained in the Community,                                   d .0 have been wholly obtained          SZi£
           products obtained in the Community, in the
           manufacture of which , products other than those
                                                                            P." «y7r                                                    -
                                                                            Ceuu and                                               - in
           wholly obtained in the Community are used,                       cenu nnd Melill, in’ she Canals                      sh, , £
           provided that the said products have undergone
   -       sufficient working or processing within the                      when the produas ©burned undergo subsequen
           meaning of Article 3 .                                           working, or processing in the Community                 q
          However , this condition shall not apply to
          products originating in an EFTA country un ¬
          der the terms of the EEC-EFTA agreements
          when they undergo further working or pro ¬
          cessing , provided the working or processing
          exceeds that listed in Article 3(5 ).
( l ) Austria , Finland . Iceland        and ,, Norway , S w e d P n a r. d
        Swi t rer 1 and .
( 2 ) Austria            : O.J. No . L 300 of 31.12.1072 ,
                            p. 2 .
        Finland         : O. J. No . L 328 of 28.11.1973 ,
                           P. 2 .
        Iceland         : O.J. No . L 301 of 31.12.1972 ,
                           p. 2 .
        Norway             O.J. No . 171 of 27.06.1973 ,
                           p. 2 .
       Sweden          : O.J. No . L 300 of 31.12.1972 ,
                           p. 97 .
       Swi t rer ] and : 0 . 1 . No . 300 nf 31 . ! 2 . 1 n
                           p. 189 .
 ---pagebreak--- This paragraph shall apply subject to the condition that
the working or processing carried out in the Community
exceeds the working or processing referred to in Article
3 ( 5) and that the products concerned are transported in
accordance with Article 5 .
4. For the purpose of implementing the above
                                                                                                 «rtltU
paragraphs and provided that all the conditions laid
down in those paragraphs are fulfilled, products obtained            I.  Por tlv.           .r »mtl . I. «o«-or            .. t.rl.l .
                                                                         MlUartl to bv efficiently worked or procoeawd whan the
in the Canary Islands and in Ceuta and Melilla shall be                  preduct obtain** la claaelflod in a heading wtuch la different
deemed to originate in that territory where the last                     fro* CAooo In which all the non-or I f I nat 1 oetarlale weed in
                                                                         Ita Manufacture are eleaalfied . aub ).ct to the previtlonr of
working or processing took place, provided that they                    porafTdpho       3 . and    below .
were transported in accordance with Article 5. For this             J.  Por • product              I. colooo. . . ~j J „f tK. U.t
                                                                        Annaa Ml . th« condition, eet owt In cnluae ) for lhe prodwct
purpose the working or processing referred to in Article                •oftoornod oMot be fwlfillod lootead of u» raie la pere*re{» !..
3(5) shall not be considered as working or processing.              **                  r°r      product* of CKaptere bd to 91 Inclusive ,
                                                                        •• *** blteraatlve to Mtiafyin* the conditions aot out In
                                                                        ooltsn ). tha eaportor oay opt to apply the condition* oat out
                                                                        la ooluon 4 instead .
5 . The products set out in               AnnexII shall be
temporarily excluded from the scope of this Regulation.             «•  Tfco oepreeelone ‘Chapter# * and 'headin^e * Weod 1 * thlaD P Q u 1 2 t 1
                                                                        ahall oeaa tha chaptara and tha heading * ( four dlqit codearuoad
Nevertheless, the arrangements regarding administrative                 In the Pnanc lat ur* which oakes up tha ‘Har^njaed CeaModity
                                                                        Cteacrlption and Codin' Syatao * ( hereinafter referred to aa the
cooperation shall apply mutatis mutandis to these                       Raraonieed lyatvo ).
products.                                                               9ha • iprtailon ‘cUeelftad’ ehell r.far to tha c 1 aaa 1 f i cat 1 on of
                                                                        • product or oatarial under a particular l»«edi*i' .
                          Article 2
The following shall be considered as ‘wholly obtained’ in
Ceuta and Melilla, in the Canary Islands or in the                   For the purpose of implementing Arucle 1 , the
Community within the meaning of Article 1 ( 1 ), (2) and     following shall always be considered as insufficient
(3):                                                         working or processing to confer the status of originating
(a) mineral products extracted from their soil or from       product whether or not there is a change of heading :
     their seabed ;
(b) vegetable products harvested there ;                     (a) operations to ensure the preservation of merchandise
                                                                  in good condition during transport and storage
(c) live animals bom and raised there ;                           (ventilation, spreading out, drying , chilling, placing
                                                                  in salt, sulphur dioxide or other aqueous solutions,
(d) products from live animals raised there ;                     removal of damaged parts, and like operations);
(e) products obtained by hunting or fishing conducted
     there ;                                                 (b) simple operations consisting of removal of dust,,
                                                                  sifting or screening , sorting, classifying , matching
 (0 products of sea fishing and other products taken              (including the making up of sets of articles),
     from the sea by their vessels ;                              washing, painting, cutting up ;
 (g) products made aboard their factory ships exclusively
      from products referred to in subparagraph (f);         (c) (i) changes of packaging and breaking up and
                                                                        assembly of consignments ;
 (h) used articles collected there fit only for the recovery
      of raw materials ;                                          (ii) simple placing in bottles, flasks, bags, cases,
                                                                        boxes, fixing on cards or boards , etc., and all
 (i) waste and scrap resulting from manufacturing                       other simple packaging operations ;
      operations conducted there ;
 (j) goods produced there exclusively from products          (d) affixing marks, labels or other like distinguishing
      specified in subparagraphs (a) to (i).                      signs on products or their packaging ;
                                                              (e) simple mixing of products , whether or not of
                                                                   different kinds, where one or more components of
                                                                   the mixture do not meet the conditions laid down in
                                                                   this Regulation to enable them to be considered as
                                                                   originating ;
                                                              (f) simple assembly of parts of articles to constitute a
                                                                   complete article ;
 ---pagebreak---                                                                               – giving an exact description of the goods,
 (g) a combination of two or more operations specified in                     – stating the dates of unloading and reloading of
       subparagraphs (a) to (f);                                                   the goods or of their embarkation , or disembar¬
 (h) slaughter of animais.                                                         kation where appropriate, identifying the ships
                                                                                   used ,
                                                                              – certifying the conditions under which the goods
                                                                                   remained in the transit country ;
                          Article ^
                                                                       (c) or failing these, any substantiating documents .
                t«m ’ v«lu«* in         List in                                                          TÏTLE II
          Annex XXI » h«ll i>t«n th « cuitoa*
          value *t the time of the import of                                     Arrangements for administrative coopération
          the noft*9r iqlnetinq eieteriele ueed
          or * if this i * not known end eennot
          be eecerteined , the first                                                                     Article 6
          eeeerteineble price peld for the
          oxeteriele in the territory,                                  1 . Evidence of originating status of products within
          concerned •
                                                                       the meaning of this Regulation is given by either :
          Where the value of the originating
          ii'.'teriala used needs to be
          U , t.bu.h.<j , the first paragraph
          ehell b« applled 'sucatis
          motendl • ' .                                                         (a ) an EUR . 1        movement certificate, hereinafter *
                                                                                      referred to as “an EUR . 1 certificate" or an EUR . 1
                                                                                      certificate , valid for a long term , and invoices
           Ths tsrm 'ex-worka price * in the
           List In Annex lit       ehell mean                                         referring to such certificate . A specimen of the
            the ex-worki price                                                        EUR . 1, certificate is given in Annex |V to this
           of to. produce obt«Jn.d olnu. «ny                                           Regulation;or
            ine.rn.l t «..        ch . r., or ««y
           b,    r.p»l<l -h.n th. produce
            obculncd I » « Kporeod .                                            ( b ) an invoice bearing the exportées déclaration givçn
                                                                                      in Annex V to this « • 9 « 1 a t i o n , p r o v i d e d
                                                                            the consignment consisting of one or several packages
                                   Article }
                                                                                      contains originating products of a total value not
    1.      For the purpose of implementing Article 1 , orig¬                         exceeding 4tf»00 ECU’ .
    inating products whose transport is effected without
    entering territory other than that of the Community,                 Up to and including 30 April 198 the ECU to be used
    Ceuta and Melilla and the Canary Islands Or the                      in any given national currency shall be the equivalent in
   EFTA countries are considered                                         that national currency of the ECU as at 1 October 19f£ .
   as transported directly from Ceuta and Melilla or from                 For each successive period of two years thereafter it shall
  the Canary Islands or from the EFTA                                    be the equivalent in that national currency of the ECU as
    countries             to the Community or from the                    at the first working day in October in the year
                                                                          immediately preceding that two-year period.
. Community 0 r from the EFTA countries
                     to Ceuta and Melilla or to the Canary                Amounts in the national currency of the exporting State
  Islands. However, goods originating in Ceuta and                        equivalent to the amounts expressed in this Article and in
  Melilla, in the Canary Islands             in the Community             Article 17 in ECU shall be fixed by the exporting State
or in the EFTA countries                          and                     and communicated to the other parties .
     constituting one single consignment may be transported               When these amounts are more than the corresponding
     through territories other than those referred to above               amounts fixed by the importing State , the importing
     with, should the occasion                arise,  transhipment or     State shall accept them if the goods are invoiced in the
      temporary warehousing in such territory, provided that              currency of the exporting State .
      the crossing ,of the latter territory is justified for geo¬
      graphical reasons and that the goods have remained                  If the goods are invoiced in the currency of another
      under the surveillance of the customs authorities in the
                                                                           Member State of the Community , the importing State
      country of transit or warehousing, that they have not                shall recognize the amount notified by the State
      entered into commerce of such countries nor been                     concerned .
      delivered for home use there and have not undergone
      operations other than unloading, reloading or any                    2.     Without prejudice to Article 3 v5"). where , at the
      operation designed to maintain them in good condition.
                                                                           request of the person declaring the goods at the customs,
       2.      Evidence that the          conditions    referred to in     a dismantled or non-assembled article falling within
       paragraph 1 have been fulfilled shall be supplied to the            Chapters 84 or 85 of the M3 rmoni zed System
       responsible customs authorities in the Community , in                                    is imported by instalments conditions laid
       Ceuta and Melilla or in the Canary Islands by the                   down by the competent authorities, it shall be considered
       production of :                                                     to be a single article and a movement certificate may be
                                                                           submitted for the whole article upon importation of the
       (a) a through bill of lading issued in the exporting                first instalment.
             country covering the passage through the country of
             transit ; or                                                  3 . Accessories, spare pans and tools dispatched with a
       (b) a certificate issued by the customs authorities of the          piece of equipment, machine apparatus or vehicle which
             country of transit :                                          are pan of the normal equipment and included in the
 ---pagebreak---    price thereof or are not separately invoiced are regarded    manner as to exclude all possibility of fraudulent
  as one with the piece of equipment, machine, apparatus        additions . To this end , the description of the goods must
  or vehicle in question.                                       be indicated without leaving any blank lines . Where the
                                                                space is not completely filled a horizontal line must be
  4.     Sets in the sense of the General Rule 3 of the         drawn below the last line of the description , the empty
 Harmonized System                                   *hall be   space being crossed through .
  regarded as originating when all component articles are
  originating products. Nevertheless, when a set is             4.     The date of issue of the movement certificate must
  composed of originating and non-originating articles, the     be indicated in the part of the certificate reserved for the
  set as a whole shall be regarded as originating provided      customs authorities .
  that the value of the non-originating articles does not
  exceed 1 5 % of the total value of the set.
                                                                                             Article 9
                            Article 7                           Movement certificates EUR.l shall be made out on the
                                                                form of which a specimen is given in Annex IV. This
  1 . A movement certificate EUR.l shall be issued by           form shall be printed in one or more of the official
  the customs authorities of the exporting State when the       languages of the Community. Certificates shall be made
  goods to which it relates arc exported . It shall be made     out in one of these languages and in accordance with the
  available to the exporter as soon as actual exportation       provisions of the domestic law of the exporting State , if
  has been effected or ensured .                                they are handwritten they shall be completed in ink and
                                                                in capital letters .
  2.     In exceptional circumstances a movement certificate
  EUR-1 may also be issued after exportation of the goods       Each     certificate   shall  measure   210 x 297    mm .  A
  to which it relates if it was not issued at the time of       tolerance of up to plus 8 or minus 5 mm in the length
  exportation because of errors or involuntary omissions or     may be allowed . The paper used must be white writing
* special circumstances. In this case, the certificate shall    paper, sized , not containing mechanical pulp and
  hear a special reference to the conditions under which it     weighing not less than 25 g / m’ . It shall have a printed
  was issued .                                                  green guilloche pattern background making any fal ¬
                                                                sification by mechanical or chemical means apparent to
                                                                the eye.
                                                                The exporting Slates may reserve the right to print the
                                                                certificates themselves or may have them printed by
                                                                approved printers. In the latter case, each certificate must
                                                                include a reference to such approval. Each certificate
         A movement certificate EUR.l may be issued only        must bear the name and address of the printer or a mark
  where it can serve as the documentary evidence required       by which the printer can be identified . It shall also bear a
  for the purpose of implementing the provisions                serial number, either printed or not, by which it can be
  governing trade between the Community, Ceuta and              identified .
  Melilla and the Canary Islands.
                                                                                           Article 10
         Applications for movement certificates must be kept
  for at least two years by the customs authorities of the        1.   An EUR . 1 certificate shall "be issued only on
  exporting State.                                               application having been made in writing by the
                                                                 exporter or, under the exporter's responsibility, by
                             Article 8
                                                                 his authorized representative, on the form , a speci ¬
                                                                 men of which is given in Annex IVto this Regulation
   1.    The movement certificate EUR.l shall be issued by       which shall be completed in accordance with this
  the customs authorities of the exporting State, if the          Regulation .
  goods can be considered originating products within the         2 . Since the EUR . I certificate constitutes the doc ¬
   meaning of this Regulation.                                    umentary evidence for the application of the prefer ¬
                                                                  ential tariff and quota arrangements
   2. For the purpose of verifying whether the conditions                            it shall be the responsibility of the
   stated in paragraph 1 have been met, the customs auth¬         customs auinorities of the exporting country to take
   orities shall have the right to call for any documentary       any steps necessary to verify the origin of the goods
   evidence or to carry out any check which they consider         and to check the other statements on the certificate
   appropriate.
                                                                   3.. The exporter or his representative shall submit
   3. It shall be the responsibility of the customs auth¬          with his request for an FUR . 1 certificate an \ >
   orities of the exporting State to ensure that the forms         appropriate supporting document* prosing ih.u the
   referred to in Article 9 are duly completed . In particular,    goods to be exported qualifs for the issue of an
   they shall check whether the space reserved for the             EUR . 1 certificate .
   description of the goods has been completed in such a
 ---pagebreak---                                                                    Ύ                                                                  ir
    He ihall undertake to submit at the request ol the               'Article 1 4
   appropriate authorities , anv supplemental evidence
   they may require for the purpose of establishing the
   correctness of the originating status of the goods               1 . By way of derogation from Articles 7 ( 1 ) to £)&yri
   eligible for preferential treatment and shall undertake          & ) 10 ( 1 ) and 19' of thisR*BuUt<ona simplified
   to agree to any inspection ol his accounts and to any            procedure for the issue of EUR . 1 certificates shall be
   check qn the processes of the obtaining of the above             applicable under the provisions below .
   goods, carried out by the said authorities .
                                                                    2. The customs atithorirics in the exporting State
    V Exporters must keep for not less than two years               may authorize any exporter, hereinafter referred to as
  the supporting documents referred to in paragraph                “approved exporter", who makes frequent shipments
                                                                   for which EUR . 1 certificates may be issued, and who
                                                                   offers to the satisfaction of the customs authorities all
                                                                   guarantees necessary to verify the originating status of
    5 . The provisions of paragraphs 3 and '‘shall applv           the goods, not to submit to the customs office in the
  mutatis mutandis in the case of the use of the                  exporting State at the time of export either the goods
  procedures laid down in Article 14 ( 2 ) and 13 ) and of        or the application for an EUR. 1 certificate relating to
  the declaration referred to in Article 6 ( 1 ( Ii               those goods, for the purpose of obtaining an EUR . 1
                                                                  certificate under the conditions laid down in Article 7
                                                                                of this Régulation .
                            Article 11
A movement certificate EUR.l must be submitted, within            3 . In addition , the customs authorities may authorize
five months of the date of issue by the customs auth¬             an approved exporter to draw up EUR . 1 certificates,
orities of the exporting State, to the customs authorities        valid for a maximum period of one year from the date
of the importing State where the goods are entered.               of issue hereinafter referred to as “LT-certtficates".
                            Article 12                                 The authorization shall be granred only where the
                                                                       originating status of the goods to be exported is
Movement certificates EUR.l shall be submitted to
                                                                       expected to remain unchanged for the period of
customs authorities in the importing State, in accordance              validity of the I T certificate . If any goods are no
with the procedures laid down by that State. The said                  longer covered hv the I T certificate , the approved
                                                                       exporter     shall    itiuueJiatcly    inform   the   customs
authorities may require a translation of a certificate.                authorities who gave the authorization .
They may also require the import declaration to be
accompanied by a statement from the importer to the
effect that the goods meet the conditions required for                 4 . The customs authorities in the exporting State
the implementation of the provisions governing trade                   may declare certain categories of goods ineligible for
 between the Community, Ceuta and Melilla and the                     the special treatment provided for in paragraphs 2
 Canary Islands.                                                      and 3 .
                            Artide 13
                                                                      5.    The     customs       authorities    shall   refuse   the
 1.     A movement certificate EUR.l which is submitted               authorizations referred to in paragraphs 2 and 3 to
 to the customs authorities of the importing State after              exporters who do not offer all the guarantees which
 the final date for presentation specified in Article 1 1 may         they consider necessary .
 be accepted for the purpose of applying preferential
 treatment, where the failure to submit the certificate by
 the final date set is due to reasons of force majeure or             The customs authorities may withdraw the
 exceptional circumstances.                                           authorizations at any time . They must do so where the
                                                                      conditions of approval are no longer satisfied or the
 2. In other cases of belated presentation, the customs               approved exporter no longer offers those guarantees .
 authorities of the importing State may accept the cer¬
 tificates where the goods have been submitted to them
 before the said final date.                                          6 . The authorization referred to in paragraph 2 shall
                                                                     stipulate , at the choice of customs authorities , that
                                                                      Box 11 , “customs endorsement” , of the EUR . 1
  The discovery of slight discrepancies between the                  certificate must :
   statements made in the movement certificate EUR.l and
   those made in the documents submitted to the customs
                                                                     ( a ) cither be endorsed beforehand with the stamp of
   office for the purpose of carrying out the formalities for              the competent customs office of the exporting
   importing the goods shall not ipso facto render the cer¬                State and the handwritten or non-hanJwrittcn
   tificate null and void if it is duly established that the cer¬          signature of an official of that office ; or
   tificate does correspond to the goods submitted.
                                                                     ( b ) be endorsed by the approved exporter with a
                                                                           special stamp which has been approved by the
                                                                           customs authorities of the exporting State and
                                                                           corresponds to the specimen given in Annex IX . to
                                                                           this R*9-i'-*t’on*this stamp may be preprinted on the
                                                                           form .
 ---pagebreak---   Box 11 , ‘customs endorsement’, of the EUR . 1                 ( c ) in the cases referred to in paragraph 6 ( b ), the
  certificate shall be completed if necessary by the                   customs authorities competent to cjrrv out the
 approved exporter .                                                   subsequent verification referred to in Article 26-
 7 . In the cases referred to in paragraph 6 ( a ), one of
 the following phrases shall be entered in box 7 ,               Where the simplified procedure applies , the customs
“ Remarks’' , of the EUR . 1 certificate : “Simplified           authorities of the exporting State may prescribe the
procedure", “Forcnklet procedure ", “ Vercinfachtes              use of EUR . 1 certificates or LT certificates bearing a
 Verfahren".         " AnXouoTEuptvri         6ia6ixaoia”,       distinctive sign by which they may be identified .
“Procedure simplifiee” , “ Procedura semplificata”,
“Vereenvoudigde          procedure” ,      “Procedimiento
simplificado”,         “Yksinkertaistettu       menertely”.        9 . The approved exporter maybe required to inform
                                                                   the customs authorities , in accordance with the rules
“Einfoldun afgreidslu", "Forenklet prosedyre",
“Procedimento simplificado”, “Forenklad procedur”.                 which they lay down , of goods to be dispatched by
The approved exporter shall if necessary indicate in               him , so that the competent customs office may make
Box 13 , “Request for verification", the name and                  any verification it thinks necessary before the dispatch
address of the customs authority competent to verify               of the goods .
the EUR . 1 certificate .
                                                                    10 . By way of derogation from Article 11             and
 In the case referred to in paragraph 3 , the approved             13 , the LT certificate must be submitted to the
exponer shall also enter in box 7 of the EUR . 1                   customs office of import at or before the first
certificate one of the following phrases :                         importation of any goods to which it relates . When
                                                                   the importer carries out the customs clearance at
“ LT cenificate valid unni . . ." ( date indicated in              several customs offices in the State of importation , the
Arabie numerals ).                                                 customs authorities may request him to produce a
“LT-certificar gyldigt indtil ... ,                                copy of the LT certificate to all of those offices .
“LT-Cemficat spltig bis ...",
“πιστοποιητικό ΕΤ ισχύον μέχρι
                                                                   11 .   Where an LT certificate has been submined to
“«πίίίοαιο ΕΤ ναΙι3ο ίιηο 3 . . .",
                                                                   the customs authorities , the evidence of the originating
“certificat LT valable jusqu'au . . .",                            status of the imported goods shall, during the validity
“LT skrirteini gildir til ... ",                                   of the LT certificate , be given by invoices which
“cenificado LT valido hasta el                                     satisfy the following conditions:
“LT-certificaat geldig tot en met . . .",
“LT-certifikat gyldig intil ... ” ,                               ( a ) when an invoice includes both goods originating
“LT-todistus voimassa . . . saakka” ,                                   in the Commumrv or in the Canary Islands
                                                                         Ceuta and Melilla                                and
“LT cenifikat giltigt till . .                                          non-originating goods , the exporter shall
“cenificado LT valido até                                               distinguish clearly between these two categories ;
and a reference to the authorization under which the
relevant LT certificate has been issued .                         ( b ) the exporter shall state on each invoice the
                                                                        number of the LT certificate which covers the
The approved exporter shall not be required to refer                    goods and the date of expiry of the certificate and
in Box 8 and Box 9 Of the LT certificate to the marks                   the names of the country or countries in which the
and numbers and number and kind of packages and                         goods originate .
the gross weight ( kg ) or other measure ( litres , m J , etc .)
Box 8 must however contain a description and                            The statement on the invoice made by the
designation of the goods which is sufficiently precise                  exporter of the number of the LT certificate with
to allow for their identification .                                     the indication of the country of origin shall
                                                                        constitute a declaration that the goods fulfill the
                                                                        conditions laid down in thiSRegulationfor the
8 . In the authorizations referred to in paragraphs 2                   acquisition of preferential origin status in trade
and 3 the customs authorities shall specify in                          between the Community and the Canary Islands
particular :                                                            Ceuta and Melilla .
(a) the conditions under which the applications for                 (c) the description and the designation of the goods
     EUR . 1 certificates or for LT certificates are                     on the invoice shall be in sufficient detail to show
     made ;
                                                                         dearly that the goods are also listed on the LT
                                                                         certificate to which the invoice refers ;
 (b) the conditions under which these applications as
     well as a copy of LT certificates and of the invoices
     referring to an LT certificate are kept for at least
     two years ; in the case of LT certificates or invoices
     referring to an LT certificate, this period begins
      from the date of expiry of validity of the
      certificate .
 ---pagebreak---      (d ) the invoices can only be made out for the goods
          exported during the period of validity of the           2.     Importations which arc occasional and consist
          relevant LT certificate. They may however be            solely of goods for the personal use of tin; recipients or
          produced at the import customs office within four       travellers or their families shall not be considered as
          months of the date of their being made out by the       importations by way of trade if it is evident from the
          exporter .                                              nature and quantity of the goods that no commercial
                                                                  purpose in in view . Furthermore , the total value of these
                                                                  goods must not exceed * TO ECU in the case of small
                                                                  packages or ftgo ECU in the case of the contents of
    12. In the framework of the simplified procedure for          travellers’ personal luggage .
    the LT certificate , invoices which satisfy the
    conditions of paragraph 1 1 and which are transmitted                                   Artide 18
    by the telecommunications network or by computer
   network shall be accepted by the customs of the                1.    Goods sent from the Community, from Ceuta and
   importing country as evidence of the originating status        Melilla or from the Canary Islands for exhibition in
  of the goods imported in accordance with the                    another country and sold after the exhibition for import¬
  procedures laid down by the customs authorities                 ation into Ceuta and Melilla, into the Canary Islands or
  there.
                                                                  into the Community shall benefit on importation from
                                                                  the provisions governing trade between them on
                                                                  condition that the goods meet the requirements of this
   13 . The provisions of this Article shall not prejudice        Regulation entitling them to be recognized as originating
                                                                  and provided that it is shown to the satisfaction of the
   application of the rules                                       customs authorities that :
                                    on customs formalities and
  the use of customs documents .
                                                                   (a) an exporter has consigned these goods from the
                                                                       territory of the Community, from Ceuta and Melilla
   14 . Should the customs authority of the country of                 or from the Canary Islands to the country in which
  export identify any certificate and / or associated                  the exhibition is held and has exhibited them there ;
   invoice which is invalid in relation to any goods
  supplied unter the provisions of this Article , they shall       (b) the goods have been sold or otherwise disposed of by
  immediately notify the customs authorities of the                    that exporter to a consignee in Ceuta and Melilla, in
                                                                       the Canary Islands or in the Community ;
  importing country of the facts.'
                                                                   (c) the goods have been consigned during the exhibition
                                                                       or immediately thereafter to Ceuta and Melilla, to
                                Article 15                             the Canary Islands or to the Community in the state
                                                                       in which they were sent for exhibition ;
   It shall always be possible to replace one or more
   movement certificates by one or more certificates
   provided that this is done at the customs office where the
   goods are located.
                                                                  (d). the goods have not, since they were consigned for
                                                                       exhibition, been used for any purpose other than
                                                                       demonstration at the exhibition .
                                   Article 16
                                                                  2.    A movement certificate EUR.l must be submitted
    The declaration referred to in Article £ ( I ) ( b ) shall he to the customs authorities in the normal manner. The
    made out by the exporter in ihe form given in Annex           name and address of the exhibition must be indicated
     VJ to this Regulation in one of the .official languor        thereon . Where necessary, additional documentary
    9^               wOntnU it Cy .        jt shnll he rvpcd nr   evidence of the nature of the goods and the conditions
    stamped and signed bv hand . The exporter inrsi keep          under which they have been exhibited may be required .
    a copy ol the invoice bearing the said declaration lor
    not less than two years.’
                                                                  3. Paragraph 1 shall apply to any trade, industrial ,
                                                                  agricultural or crafts exhibition, fair or similar public
                                                                  show or display which is not organized for private
            "                  Article 1 7                        purposes in shops or business premises with a view to the
1 . Goods sent as small packages from private persons             sale of foreign goods , and during which the goods
                                                                  remain under customs control .
to private persons or forming part of travellers’ personal
luggage shall be admitted as originating products
without requiring the production of any document
 referred to in Article 6(1 )
provided that such goods are not imported by way of
trade and have been declared as meeting the conditions
required for the application of these provisions, and
where there is no doubt as to the veracity of such
declaration .
 ---pagebreak---                                                              2 . The submission of the information certificate
                           Artide 19
                                                             INF 4 , issued under the conditions set out in Article 22
  1.    When a certificate is issued in accordance with      and of which a specimen is given in Annex Vll , may
  Article 7 (2), after the goods to which it relates have    however be requested of the exporter by the customs
  actually been exported, the exporter must in the           office concerned with a view to checking the authenticity
  application referred to in Article 7 (3):                  and accuracy of information given on the declaration
                                                             provided for in paragraph 1
 – indicate the place and date of consignment of the
      goods to which the certificate relates ;                                         Artide 22
                                                              1.    The information certificate INF 4 concerning the
 – certify that no movement certificate EUR.l was            goods taken into use shall be issued upon a written
     issued at the time of exportation of the goods in       request from the exporter of these goods made out on
     question, and state the reasons.                        the form of which a model is given in Annex VIII . in the
                                                             case foreseen in Article 21 (2), by the competent clistoms
                                                             office of the State of provenance.
 2.     The customs authorities may issue a movement
 certificate EUR.l retrospectively only after verifying that  2 . The certificate shall be given or sent to the exporter
 the information supplied in the exporter's application       who shall forward it to the buyer or to the customs
 agrees with that in the corresponding file.                  office which has requested its submission.
 Certificates issued retrospectively must be endorsed with    3.     The application form shall be kept by the issuing
one of the following phrases : ‘NACH'l KAGL1CH                office for at least two years .
AUSGESTELLT, ‘DELIVRE A POSTERIORI',
'RILASCIATO A POSTERIORI’ , ‘AFGEGEVEN A                                                Artide 23
 POSTERIORI’ , ‘ISSUED              RETROSPECTIVELY’,
TJDSTEDT EFTERF0LGENDE’ , “ EKAO0EN EK TON                    All necessary steps shall be taken to ensure that goods
YXTEPfiN’,        ’EXPEDIDO           A       POSTERIORI’ ,   traded under cover of a movement certificate EUR.l ,
•EMITIDO A POSTERIORI’ . i n the "ftenarks"                    and which in the course of transport use a free zone
  box .                                                        situated in their territory , are not replaced by other
                                                               goods and that they do not undergo handling other than
                          Artide 20                            normal operations designed to prevent their deterio¬
                                                               ration .
In the event of the theft, loss or destruction of a
movement certificate EUR.l , the exporter may apply to
the customs authorities which issued it for a duplicate
made out on the basis of the export documents in their
possession. The duplicate issued in this way must be
endorsed with one of the following words :
‘DUPLIKAT ,           ‘DUPLICATA’ ,          ‘DUPLICATO’ ,
‘DUPLICAAT ,            ‘DUPLICATE’ ,          ’ANTirPAOO’,
•DUPLICADO’ , ‘SEGUNDA VIA’.                tha'r&.iarks "
  box .
The' duplicate , which must bear the date of issue of
 the original EUR . I certificate , shall take effect as
 from that date .
                                                                                        Artide 24
                                                              In order to ensure the proper application of this Title,
                           Article 21                         Spain and the other Member States shall assist each
                                                              other, through their respective customs administrations ,
 1 . When paragraphs 2 and 3 of Article 1 are applied         in checking the authenticity of movement certificates
 for the issue of a movement certificate EUR.1 , the          EUR.l and the accuracy of the information concerning
 competent customs office of the State requested to issue     the actual origin of the products concerned and the
 the certificate for produce; in the manufacture of which     declarations by exporters nde <n invoice*         and the
 products coming from Ceuta and Mclilla, the Canary           authenticity and accuracy of the information certificates
 Islands or the Community are used shall take into            INF 4 referred to in Article 2 1 .
consideration the declaration of which specimens are
given in Annex VI (A , B , C and D) given by the
exporter in the State of provenance , either on the
commercial invoice applicable to these goods , or on a
supporting document further to that invoice or other
commercial document relating to that shipment which
describes the goods concerned in sufficient detail to
enable them to be identified .
 ---pagebreak---                                                                                                                                    It
                                                                        H
                            Article 2 )                                   3.     The customs authorities of the importing State shall
                                                                          be informed of the results of the verification as soon as
Penalties shall be imposed on any person who, in order                    possible. These results must be such as to make it
to enable goods to be accepted as eligible for preferential               possible to determine whether the disputed
treatment, draws up or causes to be drawn up, either a                    document                              applies to the goods
document which contains incorrect particulars for the                     actually exported, and whether these goods can, in fact,
purpose of obtaining a movement certificate EUR.l or                      qualify for the application of the preferential
an exporter’s declaration made on invoices .                              arrangements.
                                                                           When such disputes cannot be settled between thi
                                                                           customs authorities of the importing                    State
                            Article 26                                                            and those of the exporting
                                                                           State .                      , or when they raise a questioi
 I. Subséquent vérification of movement certificates                       as to the interpretation of this RegjUtior^they shall b<
 EUR.l and of exporters' déclarations                                      submitted to the Committee on Origin set up unde
  made on invoices                     shall be carried out at             Council Regulation ( EEC) No 802 / 68 of 27 June 196t
 random or whenever the customs authorities of the                         on the common definition of the concept of the origin o
 importing State have reasonable doubt as to the                           goods (' ).
 authenticity of the document or the accuracy of the
 information regarding the true origin of the goods in
 question .                                                                         *                Article 27
    2 . For the purposes of implementing • the                             The subsequent verification of the information certificate
   provisions of paragraph I , the cusroms authorities                       INF 4 referred to in Article 21 shall be carried out in the
   of the importing State shall return the EUR . I                           circumstances envisaged in Article 26 following a similar
   certificate and the invoice, if it has been submitted ,                   procedure to that envisaged in (hat Article.
   or the invoice referring to an LT 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
   appropriate, the reasons of substance or form for
   an inquiry .                                                                                       Article 28
  The customs authorities shall forward , in support                         The Annexes to this Regulation shall form an integral
  of the request for a posteriori verification , any
  documents       and   information      that   have    been
                                                                             part thereof.
  obtained suggesting that the particulars given on
  the     EUR . J   certificate    or   the    invoice     are
  inaccurate .
     If the customs authorities of the importing State decide
    to suspend execution of Title I of Protocol 2 annexed to
    the Act of Accession , pending the results of the verifi¬
     cation, they shall offer to release the goods to the
     importer subject to any« precautionary measures judged
     necessary.
                                (•> Oj No L 148 , 28 . 6 . 1968 , p. I.
 ---pagebreak---                                      Artide 29
1.   Products which were exported before 1 January 1988 , accompanied by a
     Movement Certificate EUR . 1 or Form EUR . 2 , shall be considered as
     originating under the rules in force on 1 January 1988 .
2.   Movement Certificates EUR . 1 , Forms EUR . 2 and Supplier 's Declarations
     issued or made out before 1 January 1988 under the rules in force
     before that date shall be accepted up to and including 31 May 1988
     according to the rules in force when they were issued .
3.   The provisions of Articles 19 and 20 of Regulation ( EEC ) No 570/86 shall
     apply in the case of goods exported before 1 January 1988 and
     retrospective or duplicate Movement Certificates may be issued under
     the rules in force before that date .
4.   Forms EUR . 2 fulfilling the conditions set out in Articles 6(1 ) and 16
     of Regulation (EEC) No 570/86 may continue to be completed and accepted up
     to and including 31 December 1989 .
                                     Article 30
Regulation ( EEC ) No . 570 /86 is hereby repealed .
                                     Article 31
This Regulation shall enter into force on 1 January 1988 .
This Regulation shall be binding in its entirety and directly applicable in
all Member States .
Done at  . . .                                On ... 1987
                                              For the President
 ---pagebreak---                                                                   ANNEX I
                                                         EXPLANATORY NOTES
               Note 1 – Articles 1 and 2
              The term ‘the Community” shall also cover the territorial waters of the Member States of the Community.
              Vessels operating on the high seas, 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 6.
               Note 2 – Article 1
               In order to determine whether goods originate in the Community, in Ceuta and Melilla or in the Canary
               Islands, it shall not be necessary to establish whether the electrical power, fuel , plant and equipment and
              machines and tools used to obtain finished goods or whether any products used in the course of
               production which do not enter and which were not intended to enter into the final composition of the
              goods originate in third countries or not.
               Note 3 – Article 1
              Where a percentage rule is applied in determining originating status of a product obtained in a Member
              State, in Ceuta and Melilla or in the Canary Islands, the value added by the working or processing referred
              to in Article 1 shall correspond to the ex-works price of the product obtained less the customs value of
third country materials imported into the Community, into Ceuta and Melilla or into the Canary Islands.
Note II     - Articles 1                and       X
              The conditions set out in Article 1 relative to the acquisition
              of originating status must be fulfilled without interruption in
              the Community or £he Canary Islands , Ceuta and Melilla .
               If originating products exported from the Community or the Canary
              Islands , Ceuta and Melilla t *
             another country are returned
                                  they must be considered as non-originating unless it
             can be demonstrated 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-
 ---pagebreak---                                                                                          1ч                                LL.
   Note 5
                   Articles 2 and J
                           rule*01* qualification for the application of the origin
                           the has?                  the PSrtlcular Product which is considered as
                                   asic unit wnen determining classification using the
                          of product, which      f the»re classifiedsy.f».        by virtue   In of theGeneralof sets
                            “I ;               Unlt of qualification shall be determined in
                          sets of hLd?^
                          sets^          headings iMem  Nos . ^63.08
                                                                  thC , S6t82.06
                                                                               ; thlSand SlSO
                                                                                            96.05aPPlies
                                                                                                     .          to the
                          Accordingly , it follows that :
                          ” i^clasSif?*?
                             is classified under       C°mp°S®d the of
                                                                    terms a 9rouP
                                                                                of theor Harmonized
                                                                                              assembly ofSystem   articles
                                                                                                                       in
                             a 3 ngle heading , the whole constitutes the unit of
                             qualification 7
                             when a consignment consists of a number of identical
                             products classified under the same heading of the
                             Harmonized System , each product must be taken individually
                            when applying the origin rules .
                 2 . Where , under General Rule 5 of the Harmonized System ,
                         packing is included with the product for classification
                        purposes
                        origin .
                                        , it shall be included for purposes of determining^
        Note 6 – Article 2 (f)
        The terms ‘their vessels’ shall apply only to vessels :
        – which sail under the flag of a Member State,
        – which are registered or recorded in a Member State or, with regard to Ceuta and Melilla or the Canary
           Islands, which are recorded on a permanent basis in the registers of the competent authorities at local
           level (‘registros de base').
           Where this recording is transferred from one region of Spain include^ in the customs territory of the
           Community to the Canary Islands or to Ceuta and Melilla, it will be deemed to be permanent one
           month after execution of the relevant administrative formalities ; in the case of a new transfer within a
           period of less than one year, the transfer shall be deemed to be permanent one year after execution of
           the said formalities ,
        – which are owned to an extent of at least 50 °/o by nationals of the Member States or by a company with
           its head office in a Member State, 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 boards, are nationals of
           the Member States and of which , in addition in the case of partnerships or limited companies, at least
           half of the capital belongs to the Member States or to public bodies or nationals of the Member States,
        – of which at least 50 % of the crew, master and officers included , are nationals of the Member States.
Note ÇÊ – Article} ( 1 )
              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(1 ).
 ---pagebreak---  Note g – Article 4
 'Ex-work* price- shall mean the price paid to the manufacturer in whose undertaking the las. working or
processing is earned 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 of Tariffs and Trade done a.
Ocncva on 12 April 1979 .
  ‘Note 9 – Article g(l )
  The l.iciluy of using, under this Reflation die invoice
  ns ei lelence of the originating status of the goods , shall
  he extended to the delivery note or any other
  commercial document which describes the poods
  concerned in sufficient detail to enable them to he
  identified .
  In the case of products sent by post which , within the
  meaning of Article 17 ( 2 ), are not considered as
  importations by wav of trade , the declaration of ihe
  originating status can also be made on the customs
  declaration C2 / CP3 or on a sheet of paper annexed to
  that declaration' .
Note 1 0- Article 24
The authorities consulted shall furnish any information concerning the conditions under which the product
has been made , indicating especially the conditions under which the rules of origin have been respected .
 ---pagebreak---                                                       (D
                                                                        ANNEX II
                     LIST OF PRODUCTS REFERRED TO IN ARTICLE 1
         WHICH ARE TEMPORARILY EXCLUDED FROM THE SCOPE OF THIS REGULATION
    H.S.
 Heading                             Description of product
    No .
ex 27.07      Oils in which the weight of the aromatic constituents exceeds
              that of the non-aromatic constituents , being oils similar to
              mineral oils obtained by distillation of high temperature coal
              tar , of which more than 65 % by volume distils at a temperature
              of up to 250° C ( including mixtures of petroleum spirit and
              benzole ) , for use as power or heating fuels
27.09 to      Mineral oils and products of their distillation ; bituminous
27 . 15       substances ; mineral waxes
ex 29.01      Acyclic hydrocarbons for use as power or heating fuels
ex 29.02      Cyclanes and cyclenes ( other than azulenes ), benzene , toluene ,
              xylenes , for use as power or heating fuels
ex 34.03      Lubricating preparations containing petroleum oils or of oils
              obtained from bituminous minerals , provided they represent less
              than 70 % by weight
ex 34.04      Artificial waxes and prepared waxes with a basis of paraffin ,
              petroleum waxes , waxes obtained from bituminous minerals , slack
              wax or scale wax
ex 38.11      Prepared additives for lubricating oil , containing petroleum
              oils or oils obtained from bituminous minerals
 ---pagebreak---                                           1                          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 in headings of the Chapter or in 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 eontains 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 .
 ---pagebreak---                                       – ■) –
       The term 'material' covers any ' ingred tent ' , 'raw material' ,
       'component' or 'part' , etc ., used an the manufacture of the product .
       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 3(1 ) applies . If a 'change of heading' condition applies to
       any entry in the Last , 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 in the same heading as
       the product of a different description than that of the product as
       given in column 2 of the List may be used .
3.4    If a product , made from non-originating materials which has acquired
       originating status during manufacture 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 List rule
       applicable to the product in which it is incorporated does not apply
       to it .
       - For example , an engine of heading No . 84.07 , 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 . 72.24 .
 ---pagebreak---                                            3
            If this forging haa 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 72-24 in the List . It
            can then count aa 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 3(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 leas 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 .
         - Fbr 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 .
         Xf , 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 .
I
 ---pagebreak---                                        4
       - For example , the rule for sewing machines specifies that the
         thread tension mechanism used has to originate and that the
         zig-zag 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 . 19.04 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 be made from yarn . In such
         cases , the starting material would anyway 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 .
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 .
 ---pagebreak---                                        5
5.2    The term 'natural fibres' includes horsehair of heading No . 05.03 ,
       silk of headings Nos . 50.02 and 50.03 as well as the wool fibres ,
       fine or coarse animal hair of headings Nos . 51.01 to 51.05 , the
       cotton fibres of headings Nos . 52.01 to 52.03 and the other
       vegetable fibres of headings Nos . 53.01 to 53.05 .
5.3    The terms 'textile pulp' , 'chemical materials' and 'paper making
       materials' are used in the List to describe the non-textile
       materials ( these are not classified in Chapters 50 to 63 ) which can
       be used to manufacture artificial , 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
       headings Nos . 55.01 to 55.07 .
Note 6
6. 1   In the case of the products classified in 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 textile materials used in their manufacture which , taken
       together , represent 10 % or less of the total weight of all the
       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 .
 ---pagebreak---                                  6
The following are the basic textile materials :
- silk ;
- woo 1 ;
- coarse animal hair ;
- fine animal hair ;
- horsehair ;
- cotton ;
- paper making materials ;
- 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 . 52.05 made from cotton fibres
  of heading No . 52.03 and synthetic staple fibres of heading
  No . 55.06 is a mixed yarn . Therefore , non-originating synthetic
  staple fibres that do not satisfy the origin rules ( which require
  the use of non- originating chemical materials ) may be used up to
  a weight of 10 % of the yarn .
- For example , a woollen fabric of heading No . 51.12 made from
  woollen yarn of heading No . 51.07 and synthetic yarn of staple
  fibres of heading No . 55.09 is a mixed fabric .  Therefore ,
  non-originating synthetic yarn that does not satisfy the origin
  rules ( which require the use of non-originating man-made staple
  fibres not carded or combed or otherwise prepared for spinning )
  may be used up to a weight of 10 % of the fabric .
 ---pagebreak---                                          7
       - For example , tufted textile fabric of heading No . 58.02 made from
         cotton yarn of heading No . 52.05 and cotton fabric of heading
         No . 52.10 is only a mixed product if the cotton fabric is itself a
         mixed fabric being made from yarns classified in two separate
         headings or if the cotton yarns used are themselves mixtures .
       - For example , if the tufted textile fabric concerned had been made
         from cotton yarn of heading No . 52.05 and synthetic fabric of
         heading No . 54.07 , then , obviously , the yarns used are two
         separate basic textile materials .
       - For example , a carpet with tufts made both from artificial yarns
         and tufts made from cotton yarns and with a jute backing is a
         mixed product because three basic textile materials are used .
         Thus , any non-originating materials that are 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
         carpet . Thus , both the jute backing and/ or the artificial 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 exception is 20 % in respect of this yarn .
6.4    In the case of fabrics incorporating 3trip 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
       exception 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 .
 ---pagebreak--- Textile trimnings and accessories are those classified in
Chapters 50 to 63 . Linings and inter linings are not to be regarded
as trimmings or accessories .
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 .
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 .
N.B. : 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 .
- 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
  cannot be made from textile materials .
 ---pagebreak---                                                                   - 9 -
     H. S.                                                                                     Working or processing
    Heeding                     Description of prodct                              carried cut on non- originating materials
       No .                                                                               that confers originating status
       (D                                (2 )                                                           (3 )
02. 01      teat of bovine animals , fresh or chilled                    Manufacture fron materials of any heading except meat of
                                                                         bovine animals , frozen of heading to . 02.02
02.02       teat of bovine animals , frozen                              tenufacture from materials of any heading except meat of
                                                                         bovine animals , fresh or chilled of heading to . Ü2. Ü1
02.06       Edible offal of bovins animals , svane , sheep , goats ,     Manufacture from materials of any heading except carcasses
            horses , asses , mules or himies , fresh , chilled or frozen of headings tos. 02.01 to 02.05
02.10       teat and edible meat offal , salted , in brine , dried or    Manufacture from materials of any heading except meat and
            smoked; edible flours and meals of meat or meat offal        offal of heading toa. 02.01 to 02.06 and 02.08 or poultry
                                                                         liver of heading to . 02.07
03.02 to    Fiai , other then live fish                                  tenufacture in which all the materials of Chapter 3 used
0 3.05                                                                   muet already be originating
04.02 ,     Dairy products                                               tenufacture from materials of any heading except milk or
04.04 to                                                                 crean of heading to . 04.01 or 04.02
04.06
04. 03      Buttermilk , curdled milk and crean , yogurt , képhir and    Manufacture in which :
            other fermented or acidified milk and crean , vtfiether or   - all the materials of Chapter 4 usad must already be
            not concentrated or containing addee sugar or other             originating ,
            eveetening matter or flavoured or containing added fruit     - any fruit juice ( except those of pineapple , line or
            or cocca                                                        grapefruit) of heading to . 20,09 used must be
                                                                            originating , and
                                                                         - the value of any materials of Chapter 1 7 used does not
                                                                            exceed 30 % of the ex-vo rks price of the proutet
04. 0β      Birds' egge , not in shell and egg yolks , fresh , dried ,   tenufacture from materials of any heading except birds'
            cooked , by steaning or by boiling in water , moulded ,      egga of heading No . 04.07
             frozen or othervd.se preserved , whether or not containing
             added sugar or other sweetening matter
 ---pagebreak---                                                                    - 10 -
    H. S.                                                                                      Working or processing
   Heading                       Description of proctct                             carried out on non-originating materiale
       NO .                                                                               that confere originating status
        (1 )                               (2 )                                                          O)
ex 0·>.Ο2    Prepared pigs' , hoge' or boars' bristles and hair           Cleaning , disinfecting , sorting and straightening of
                                                                          bristles and hair
ex O'». 06   Bones and horn- corea inwo ried                              tønufactire in which all the materials of Chapter 2 used
                                                                          nuet already be originating
07.10 to     Edible vegetables , frozen or dried , provisionally          tønufactire in which all the vegetable materials used must
07.1 .»      preserved except for headings tøs. ex 07. 10 and ex 07. 11   already be originating
ex 07.10     Sweet com ( incooked or cooked by steaming or boiling in     tønufactire from fresh or chilled sieet com
             tetar) , frozen
ex 07. 11    Stoet com , provisionally preserved                          tønufactire from fresh or chilled a ve et com
08.11        Fruit and nuts , incooked or cooked by steaming or bailing
             in water , frozen , whether or not containing added aigar
             or other sveetening matter :
             -   containing added sujar                                    tø nufacture in vhich the value of any materials of
                                                                           Chapter 1 7 used does not exceed IQ % of the value of the
                                                                           ex-works price of the prodict
             -   other                                                     tønufactire in rfuch all the fruit or nuts used must
                                                                           already be originating
 08.12       Fruit «xi nuts provisionally preserved ( for exemple, by      Manufacture in vhicn all the fruit or nuts used must
              sulphur dioxide gas , in brine, in sulphur water or in       already be originating
             other preservative solutions) , but insuitable in that
              state for immediate consunption
 08.13        Fruit , dried , other than that of headings tøs. 08.01 to    tønufactire in vbich all the fruit or nuts used must
             08.06; mixtires of nuts or dried fruite of this Chapter        already be originating
 ---pagebreak---                                                                   - 11 -
     H. S.                                                                                      Working or processing
   Heading                      Dearription of product                                carried out on non- originating materials
       No .                                                                                that confere originating status
       0)                                 (2 )                                                            (3 )
08.14       Peel of citruB fruit or melons ( including watermelons),       Ffenufacturs in which all the fruit or nuts used must
            fresh , frozen , dried or provisionally preserved in brine ,   already he originating
            in sulphur vetar or in other preservative solutions
ex Oiap 11  Prodcte of the milling industry ; malt , etarchee ; i nul in ; Ftenufacture in which all the cereals , edible vegetables ,
            vheat gluten , except for heading No . ex 11.06                roots and tubers of heading No . 07.14 or fruit used must
                                                                           already be originating
ex 11.06    Flour and meal of the dried , shelled leguninous               Drying and milling of leguminous vegetables of heading
            vegetables of heading No . 07.13                               No . 07. 08
13.01       Lac; natural guns , resins , gun-resins and balsams            Manufacture in which the value of any materials of heading
                                                                           No . 13.01 used may not exceed 50 % of the ex-works price
                                                                           of the proctct
15. 01      Lard; other pig fat and poultry fat , rendered , whether or
            tnt pressed or solvent-extracted :
            - fats fron bones or waste                                     Ffenufacture from materials of any heading except those of
                                                                           heading No . 02.03, 02.06 or 02.07 or bones of heading
                                                                           No . 05.06
            - other                                                        Ffenufactura from meat or edible offal of swine of heading
                                                                           No . 02.03 or 02.06 or of meat and edible offal of poultry
                                                                           of heading No . 02.07
15.02       Fats of bovine animals , sheep or goats , raw or rendered ,
            vtfiether or not pressed or solvent-extracted :
            - fats from bones or waste                                     Ftenufacture from materials of any heading except those of
                                                                           heading No . 02.01 , 02.02, 02.04 or 02.06 or bones of
                                                                           heading No . 05. 06
                                        Cant'd                                                         Oont'd
 ---pagebreak---                                                                   - 12 -
     H. S.                                                                                    Working or processing
    Hb al mg                     Description of prodjct                            carried out on non- originating materials
       Ito .
                                                                                         that confers originating statue
        (D                                 (2 )                                                        0)
li. 02       - other
                                                                         Hfenufactire in *toich all the animal materials of Chapter 2
(font' d)                                                                used must already be originating
15. (Xt      fats and oila and their fractions , of fian or marina
             manmais , whether or not refined, but not chenically
             modified :
             - solid fractions of fish oils and fate and oils of         Htenufactire from materials of any heeding inclui ing other
                marine manmals                                           materials of heading No . 15. CKt
             - other                                                     Htenufactire in which all the animal materials of
                                                                         Chapters 2 and 1 used muet already be originating
« 15.05      RB fined lanolin                                            Htenufacture from cruie wool grease of heeding Ito . 15.05
15.06        Other animal fats and oils and their fractions , whether
             or not refined , but not chemically modified :
             - solid fractions                                           Htenufactire from materials of any heading inclining other
                                                                         materials of heading No . 15.06.
             - other                                                     Htenufactire in ttoich all the animal materials of Chapter 2
                                                                         used must already be originating
« 1 ï. 07 to fixed vegetable oils end their fractions , ttoether or not
15.15        refined , but not chenically modified :
             - solid fractions , except for that of Jbjoba oil           Htenufacture from other materials of headings Nos. 15.07 to
                                                                         15.15
             - other , except for :                                      Htenufacture in vtoich all the vegetable materials used must
                - Tung oil ; myrtle wax and Japan wax                    already be originating
                - those for technical or industrial uses other than the
                   manufacture of foodstuffs for hunan consunption
 ---pagebreak---     H. S.                                                                                     Working or processing
   fe acting                     Dbscripticn of predict                           carried out on non-originating materials
      No .                                                                              that confers originating status
      (D                                  (2 )                                                         0)
ex 15.16     Animal or vegetable fats end oils and their fractions ,     fenufecture in which all the animal and vegetable
             re-eeterified , whether or not refined but not further      materials used must already be originating
             prepared
ex 15.17     Edible liquid mixtires of vegetable oils of headings        Manufacture in which all the vegetable materials used must
             Nos . 15.07 to 15.15                                        already be originating
ex 15. 19    Industrial fatty alcohols hawing the character of           fenufacture frani materials of any heading including fatty
             artificial waxes                                            acids of heading No . 15. 19
16.01        Sausages and similar products , of meat , meat offal or     fenufacture from animals of Chapter 1
             blood; food preparations based on these products
16.02        0tt»r prepared or preserved meat , meat offal or blood      fenufecture frcm animals of Chapter 1
16.03        Extracts and juices of' meat , fish or crustaceans ,        Manufacture from animals of Chapter 1 . However , all fish ,
             molluscs or other aquatic invertibrates                     crustaceans , molluscs or other aquatic invertibrates used
                                                                         must already be originating
16.06        Prepared or preserved fish ; caviar and caviar sibstitutes fenufacture in which all the fish or fish eggs used must
             prepared fron fish eggs                                     already be originating
16.05        Crustaceans , molluscs and other aquatic invertebrates ,    Manufacture in vrfiich all the crustaceans , molluscs or
             prepared or preserved                                       other aquatic invertibrates used must already be
                                                                         originating
ex 1 7. 01   Cane or beet sugar and chemically pure sucrose, in solid    fenufacture in which the value of any materials of
              form , flavoured or coloured                               Chapter 1 7 used doos not exceed 50 % of the ex-works price
                                                                         of the product
17.02        Other sugars , including chemically pure lactose, maltose ,
              glucose and fructose , in solid form; sugar syrups not
             containing added flavouring or coloring matter ;
              artificial honey , whether or not mixed with natural
             honey ; caramel :
             - cienically pure maltose and fructose                      fenufactué from materials of any heading including other
                                                                         materials of heading No . 17.02
                                         Cont'd                                                      Cont'd
 ---pagebreak---                                                                     - 14 -
      H. S.                                                                                     Wrking or processing
     fcading                     Description of prodet                                carried out on non- originating materials
       No .                                                                                that confers originating status
        (D                                 (2 )                                                           (3 )
1 7. 02      - other sugars in solid form , flavoured or coloured          ►fenufacture in which the value of any materials of
( Cent 1 d)                                                                Chapter 1 7 used does not exceed 5G S of the ex-works price
                                                                           of the prode t
             - other                                                       ►bnufacture in Wich all the materials used nuet already
                                                                           be originating
« 17.03      ►blasses resulting from the extraction or refining of         ►bnufacture in which the value of any materials of
             sugar , flavoured or coloured                                 Chapter 1 7 used does not exceed 30 % of the ex-works price
                                                                           of the product
1 7.0ft      Sugar confectionery ( including teilte chocolate) , not       ►bnufacture in Wich all the materials used are classified
             containing cocoa                                              in a heading other than that of the product , provided the
                                                                           value of any other materials of Chapter 1 7 used does not
                                                                           exceed 30 % of the ex-works price of the product
10.06        Chocolate and other food preparations containing cocoa        ►bnufacture in Wich all the materials used are classified
                                                                           in a heading other than that of the prodet , provided the
                                                                           value of any materials of Chapter 1 7 used does not exceed
                                                                           30 % of the ex-works price of the prodet
 19.01       ►bit extract ; food preparations of flour , meal , starch or
             melt extract , not containing cocoa powder or containing
             cocoa powder in a proportion by wight of less than
             SO     not elsewhere specified or included; food
              preparations of goods of headings Nos. 04,01 to 04. 04,
              not containing cocoa powder or containing cocoa povder in
              a proportion by weight of less than 10 5, not elsewere
              specified or included :
             - malt extract                                                ►bnufacture from cereals of Chapter 10
             - other                                                       ►bnufacture in Wich all the materials used are classified
                                                                            in a heading other than that of the prodet , provided the
                                                                            value of any materials of Chapter 1 7 used does not exceed
                                                                            50 5» of the ex-works price of the product
  '9.02       Pasta, whether or not cooled or stuffed ( with meat or       Manufacture in wich all the cereals ( eKcept durun weat ) ,
              other substances) or otherwise prepared , sich as            meat , meat offal , fish , crustaceans or molluscs used nuet
              spaghetti , macaroni , noodles , lasagne, gnocchi , ravioli, already be originating
              cannelloni ; OOUSCOUB , whether or not prepared
 ---pagebreak---       H. S,                                                                                  Werking or processing
    feeding                     OB ec riot inn of product                          carried out on nen-originating materials
       No .                                                                             that confers originating status
       (1 )                                 (2 )                                                      (3 )
19.03       Tapioca and substitutes therefor prepared from starch ,      Manufacture from materials of any heading except potato
            in the form of fletes , grains , pearls , siftings or in     starch of heading to . 11.08
            similar forme
19.04       Prepared foods obtained by the swelling or roasting of
            cereals or cereal products ( for exanple , com fiâtes);
            cereals , other than maize ( com), in grain form ,
            pre- cooled or othemse prepared :
            - not containing cocoa                                       fenufacture in which :
                                                                         - all the cereals and flour ( except maize of the species
                                                                            'Zea Indurata' and dunm wheat and their derivatives)
                                                                           used must be wholly obtained , and
                                                                         - the value of any materials of Chapter 1 7 used does not
                                                                           exceed 30 % of the ex-works price of the prodet
            - containing cocoa                                           fenufacture from materials not classified in heading
                                                                         No . 18.06, provided the value of any materials of
                                                                         Chapter 1 7 used does not exceed 30 % of the ex-works price
                                                                         of the product
19.05       Bread , pastry , cates , biscuits and other balers' wares ,  fenufacture from materials of any heading , except those of
            whether or not containing cocoa ; ccmmtnion wafers , empty   Chapter 1 1
            cachets of a kind suitable for phaunaceutical use ,
            sealing wafers , rice paper and similar products
2α 01       Vegetables , fruit , nuts and other edible parte of plants , fenufacture in which all the fruit , nuts or vegetables
            prepared or preserved by vineqar or acetic acid              used must already be originating
2α02        Tomatoes prepared or preserved otherwi se than by vinegar    fenufacture in which all the tomatoes used muet already be
            or acetic acid                                               originating
2 α 03      Mishroans and truffles , prepared or preserved otherwise     fenufacture in which all the mushrooms or truffles used
            than by vinegar or acetic acid                               nuet already be originating
2 0. 04 and Other vegetables prepared or preserved otherwise than by     fenufacture in which all tne vegetables used must already
20.05        vinegar or acetic acid , frozen or not freuen               be originating
2α06        fruit , nuts , fruit-peel and other parts of plants ,        fenufactire in which the value of any materials of
            preserved by sugar ( drained , glacé or crystallised)        Chapter 1 7 used does not exceed 30 % of the ex-works price
                                                                         of the product
20.07       Oams , fruit jellies , marmalades , fruit or nut pirôe and   fenufacture in which the value of any materials of
             fruit or nut pastea , being cooked preparations , whether   Chapter 17 used must not exceed 30 % of the ex-works price
            or not containing added sugar or other sweetening matter     of the product
 ---pagebreak---                                                                  - 16 -
     H. S.                                                                                  Working or processing
    feeding                    Description of μτortet                            carried out on non- originating materials
      No .                                                                             that confers originating statue
      0)                                 (2 )                                                        O)
20.06       Fruit , nuts and other edible parts of plants otherwise
            prepared or preserved , whether or not containing added
            sugar or other sweetening matter or spirit , not elserfisre
            specified or included :
            - fruit and nuts cooled otherwise then by ateaning or       fenufactire in which all the fruit and nuts used must
              bailing in water , not containing added sugar , frozen    already be originating
            - nuts , not containing added sugar or spirits              fenufactire in which the value of the originating nute and
                                                                        oil seeds of headings fea . 08. 01 , 08. 02 and 1 2. 02 to 1 2. 07
                                                                        used exceeds 60 % of the ex-worke price of the proctet
            - other                                                     fenufarture in which all the materials used are classified
                                                                        in a heading other than that of the prodet , provided the
                                                                        value of any materials of Chapter 1 7 used does not exceed
                                                                        50 S of the ex-works price of the pr octet
ex 20.09    fruit juices ( including grape must), in fermented and not  fenufactire in which all the materials used are classified
            containing added spirit , whether or not containing added   in a heading other than that of the proctct , provided the
            sugar or other sweetening matter                            vali» of any materials of Chapter 1 7 used does not exceed
                                                                        50 % of the ex-works price of the procUct
ex 21.01    Roasted chicory and extracts , essences and concentrates    fenufacture in which all the chicory used must already be
            thereof                                                     originating
ex 21.05    - Sa ices and preparations therefor ; mixed condimente and  fenufactire in viiich all the materials used are classified
              mixed seasonings                                          in a heading other than that of the prodet .       However ,
                                                                        nuatard flour or meal or prepared mustard may be used
            - Prepared mustard                                          fenufacture from mustard flair or meal
ex 21.04    - Soipe and broths and preparations therefor                fenufactire fron materials of any heading , except prepared
                                                                        or preserved vegetables of headings fes. 20.02 to 2Q.Ci>
            - Homogenized composite food preparations                   The rule for the heading in vhich the product would be
                                                                        classified in bulk shall apply
 ex 21.06   Sugar eyrips , flavoured or colored                         Menufactire in which the value of any materials of
                                                                        Chapter 1 7 used must not exceed 50 % of the ex-works price
                                                                        of the product
 ---pagebreak---                                                                      - 17 -
    H. S.                                                                                       Working or processing
   Heading                         Description of product                             carried out on non-originating materials
      No .                                                                                 that confers originating status
      (1 )                                   (2 )                                                        (3 )
22.01          Waters , including natural or artificial mineral waters      tenufectue in which all the water used must already be
               and aerated waters , not containing added sugar or other     originating
               sweetening matter nor flavoired; ice and snow
22.02          Waters , including mineral waters and aerated waters ,       Manufacture in which all the materials used are classified
               containing added sugar or other sweetening matter or         in a heading other than that of tiie product , provided the
               flavoured , and other norw-alcohlic beverages , not          value of any materials of Chapter 1 7 used does not exceed
               including fruit or vegetable juices of heading to . 20.09    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
ex 22.04       Wine of fresh grapes , including fortified vines , and       tonufacture fron other grape must
               grape must with the addition of alcohol
22.0%          The following , containing grace materials : vermouth and    Manufacture from materials of any heading , except grapes
ex 22.07,      other wine of fresh grapes flavoured with piente or          or any material derived from grapes
ex 2 2. 08 and aronatic sib stances ; ethyl alcohol end other spirits ,
ex 22.09       denatured or not ; spirits , liqueirs and other spiritious
               beverages ; compoind alcoholic preparations of a kind used
               for the manufecture of beverages ; vinegar
ex 22.08       Vhiskies of ari alcoholic strength by voline of less than    tonufacture in which the value of any cereal based spirits
               50 % voi .                                                   used does not exceed 1 5 % of the ex-works price of the
                                                                            product
ex 2 5. 03     Residues from the manufacture of starch from maize           tonufacture in which all the mai « used must already be
                (excluding concentrated steeping liqmrs) , of a protein     originating
               content , calculated on the dry product , exceeding 40% by
               i«ight
ex 2 3.06      Oil cate and other solid residues resulting from the         tonufacture in which all the olives used muet already be
               extraction of olive oil , containing more than 3 % of        originating
               olive oil
23.09          Preparations of a kind used in animal feeding                tonufacture in which all the cereals , sugar or molaeses ,
                                                                            neat or milk used must already be originating
24.02          Cigars , cheroots , cigarillos and cigarettes , of tobacco   tonufacture in which at least 70 % by weight of the
               or of tobacco 8institutes                                    irmanufactired tobacco or tobacco refuse of heading
                                                                            to. 24.01 used must already be originating
ex 24.03       Smoking tobacco                                              Manufacture in which at least 70 % by veiqht of the
                                                                            urmsnufactiffed tobacco or tobacco refuse of heading
                                                                            to . 24.01 ueed muet already be originating
 ---pagebreak---                                                                 - 18 -
     H. S.                                                                                   Nerving or processing
   Heading                     Description of prodxt                               carried out on non- originating materials
      ND .                                                                              that confers originating status
      (D                                 (2 )                                                          0)
ex 25.04   Natural crystalline graphite , with enriched carteo          Enriching of the carbon content , purifying and grinding of
           content , purified and grond                                 crude crystalline graphite
ex 25.15   fertile , merely cut by sawing or otherwise into blocks or   flitting , by sawing or otherwise, of marble ( even if
           slabs of a square or rectangular share , of a thickness      already s»n ) of a thickness exceeding 25 on
           not exceeding 25 cm
« 2Ì.16    Granite porphyry , basait , sandstone and other monumental   Qjtting , by sawing or otherwise, of stene   ( even if already
           and building stone , merely cut by sawing or otherwise ,     san ) of a thickness exceeding 25 om
           into blocks or alabe of a square or rectangular shape , of
           a thickness not exceeding 25 cm
ex 25.18   Calcined dolomite                                            Calcination of dolomite not calcined
ex 25. 19  CruBhed natural magnesium carbonate ( magnesite) in          fenufacture in »flieh all the materials used are classified
           hermetically sealed containers and magnesium oxide ,         in a heading other than that of the prodjet .     However ,
           »nether or not pure, other than fused magnesia or dead       natural magnesium carbonate ( magnesite) may be used
           burned ( sintered) magnesia
ex 25.20   Plasters specially prepared for dentistry                    fenufacture in which the value of all the materials uised
                                                                        does not exceed 50 % of the ex-works price of the prode t
 ex 25. 24 Natural asbestos fibres                                      fenuifacture from asbestos concentrate
 ex 25.25  Mica powder                                                  Grinding of mica or mica waste
 ex 25. iO  Earth colours , calcined or powdered                         Calcination or grinding of earth colours
 ex 27.07   Oils in *hich the »eight of the aromatic constituents        These are ftrnex II prode ta
            exceeds that of the non-aromatic constituents , being
            oils similar to mineral oils obtained by distillation of
            high temperature coal tar , of »flieh more than 65 5 by
            volume distils at a temperature of up to 250 C
            ( including mixtures of petroleum spirit and benzole) , for
            use as poter or heating fuels
 ---pagebreak---                                                                    - 19 -
     H. S.                                                                                     Working or processing
   Ifeading                      Description of prcxtct                             carried out on non-originating materials
      No .                                                                                that confers originating statue
      0 )                                  (2 )                                                         (3 )
27.09 to    Mirerai oils and procLcts of their distillation ;             Ihese are Ainex 11 products
27.19       bituminous substances ; mineral vexes
ex Oisp 28  Inorganic chemicals ; organic or inorganic compounds of       Manufacture in which all the materials used are classified
            precious metals , of rare earth metals , of radioactive       in a heading other than that of the product . However ,
            elements or of isotopes ; except for headings                 materials classified in the sate heading may be used
            Nos . ex 24 11 and ex 24 33 for vfiich the rules are set      provided their value does not exceed 20 % of the ex-works
            out below                                                     price of the product
ex 28. 11   Suilphur trioxide                                             Manufacture from sulphur dioxide
ex 24 3:5   Aluminium sulphate                                            kanufacture in which the value of all the materials used
                                                                          does not exceed 90 % of the ex-worke price of the product
ex Chap 29  Organic chemicals , except for headings NDS. ex 29.01 ,       Manufacture in which all the materials used are classified
            ax 29.02, ex 29.09, ex 29.06, 29.19, ex 29. 32, 29. 33 and    in a heading other than that of the product . However ,
            29.34, for which the position is set out below                materials classified in the sane heading may be used
                                                                          provided tneir value does not exceed 20 % of the ex-works
                                                                          price of the product
ex 29.01    Acyclic hydrocarbons for use as power or heating fuels        These are /Virex 11 products
ex 29.02    Cyclanes and eye lenes ( other than azul enes) , benzene,     These are /hnex 11 products
            toluene , xylenes , for use as power or heating fuels
ex 29.09    Ite tal alcoholatee of alcohols of this heading and of        ktenufacture from materials of any heading , including other
            ethanol or glycerol                                           materials of heading No . 29.09. However , metal
                                                                           alcoholatee of this heading may be used , provided their
                                                                           value does not exceed 20 % of the ex-works price of the
                                                                          prode t
29.19       Saturated acyclic monocartexyl ic acids and their             Manufacture from materials of any heading . However , the
            anhydrides , halides , peroxides and peroxyacids ; their       value of all the materials of headings Nos. 29. 19 and
            halógenated , sulphonated , nitrated or nitrosated            29. 16 used may not exceed 20 % of tne ex-works price of
            derivatives                                                   the product
ex 29.32    - Internal ethers and their halogenated , sulphonated ,       Manufacture frem materials of any heading . However , the
                nitrated or nitrosated derivates                          value of all the materials of heading No . 29.09 used may
                                                                          not exceed 20 % of the ex-works price of the product
            - Cyclic acetals and internal hemiacetals and their           Manufacture frem materials of any heading
               halogenated , sulphonated , nitrated or nitrosated
                derivatea
 ---pagebreak---                                                                          - 20 -
      H. S.                                                                                          Working or processing
    Heeding                           Deacription of product                               carried out on non- originating materials
       No .                                                                                     that confers originating atatua
       (1 )                                     (2 )                                                           (3 )
29. 33         Heterocyclic conpoinde witn nitrogen heteroatan( s) only ;
               nucleic acida and ttieir salta ;
               - laetana , otner than 6-hexenolactan ( epsilon capro¬           tonuifacture fron materials of any heading . Hovever , the
                  lactam ) , 6-aninopenicil Iarde acid , 7-ariinocephe-         value of all the materials of headings tos. 29. 32 and
                  losporanic acid and 7-aninodeeacetoxycephalaeporanic          29. 33 used may not exceed 30 % of the ex-works price of
                  acid; mcnoazepinee ; diazBpines ; a zo cines ( vnetner or     the product (1 )
                  not hydrogenated)
                - other                                                         tonufacture from materials of any heading . Hovever , the
                                                                                 value of all the materials of headings tos. 29. 32 and
                                                                                29. 33 used may not exceed 20 % of the ex-works price of
                                                                                 the product
29.34           Other heterocyclic compounds :
                - compounds containing a phenothiazine ring system              tonufacture from materials of any heeding . Hovever , the
                   ( vii ether or not hydrogenated) , not further fused;         value of all the materials of headings tos. 29. 32, 29. 3 5
                  monothian onoaze pines ; mcnothiins ; mcnooxemonoazines ;      and 29. 34 used may not exceed 30 % of the ex-verks price
                  monooxamonoamles ( vii ether or not hydrogenated)              of the product (1 )
                - other                                                          tonufacture from materials of any heading .    Hovever , the
                                                                                 value of all the materials of headings tos . 29. 32, 29. 33
                                                                                 end 29. 34 used may not exceed 20 % of the ex-vorks price
                                                                                 of the product
                Pharmaceutical products , except for headings tos. 30, 02,       tonufacture in which all the materials used are classified
 ex Chap 30
                 3α 03 and 3α 04, for viiich the rules are set out belav          in a heading other than that of the product .   However ,
                                                                                  materials classified in the sene heading may be used
                                                                                 provided their value does not exceed 20 5 of the ex-vorka
                                                                                 price of the product
  (1 ) This rule snail only apply until 31 Maren 1991 .
 ---pagebreak---                                                                  - 21 -
    M. S.                                                                                    Wbrking or processing
   Heading                    Description of product                              carried out on non- originating materials
     No .                                                                               that confers originating status
      0 )                               (2 )                                                          (3 )
3α 02      Hunan blooct animal blood prepared for therapeutic ,
           prophylactic or diagnostic uses ; anti-sera and other
           blood fractions ; vaccines , toxins , cui teres of micro
           organisns ( excluding yeasts) and similar products :
           - products consisting of tvo or more constituents which      tfenufactue from materials of any heading , including other
             have been mixed together for therapeutic or                materials of heading No . 30,02. The materials of this
             prophylactic uses or united procLcts for these uses ,      description may also be used , provided their value does
             put up in measured doses or in forms or packings for       not exceed 20 5» of the ex-works price of the product
             retail sale
           - other :
             - hunan blood                                              Manufacture from materials of any' heading , including other
                                                                        materials of heading Na . 30.02. Ihe materials of this
                                                                        description may also be used , provided their value does
                                                                        not exceed 20 % of the ex-works price of the prodjet
             - animal blood prepared for therapeutic or prophylactic Nbnufacture from materials of any heading , including other
               uses                                                     materials of heading No . 30.02. The materials of this
                                                                        description may also be used , provided their value does
                                                                        not exceed 20 % of the ex-works price of the prortet
             - blood fractions other than antisera, haemoglobin and     tenufactué from materials of any heading , including other
               serun globulin                                           materials of heading No . 30,02. The materials of this
                                                                        description may also be used , provided their value does
                                                                        not exceed 20 % of the ex-works price of the product
             - haemoglLbin , blood globulins and serun globulins        f-tenufactué from materials of any heading , including other
                                                                        materials of heading No . 30.02 . The materials of this
                                                                        description may alao be used , provided their value does
                                                                        not exceed 20 % of the ex-works price of the prodjet
             - other                                                    tenufactué from materials of any heading , including other
                                                                        materials of heading No . 3a 02. The materials of this
                                                                        description may also be used , provided their value does
                                                                        not exceed 20 % of the ex-works price of the prodjet
 ---pagebreak---                                                                      - 22 -
      H. S.                                                                                       Working or processing
     He ad Ing                     Description of product                              carried out on non-originating materiale
        No .                                                                                 that confere originating status
        (D                                   (2 )                                                          (3 )
JO. Oí and     hbdicatienta ( excluding goocb of heading No . 30.02, 30.05  tonufactixe in viiich :
JO. 04         or 3a 06 )                                                   - all the materials used are classified in a heading other
                                                                               than that of the proctct . Fb»«ver , materials of
                                                                               headings toe . 5a 03 and 3a 04 msy be used provided their
                                                                               value does not exceed 20 S of the ex-works price of the
                                                                               proctct , and
                                                                            - the value of all the materials used does hot exceed 50 %
                                                                               of the ex–erke price of the proctct
ex Chap 31     Fertilisers except for heeding to . ex 31.05 for »eich the tonufactixe in »dich all the materials used are classified
               rule ie æt out below                                         in a heading other than that of the proctct . However ,
                                                                            materials classified in the sane heading may be used
                                                                            provided that their value does not exceed 20 % of the
                                                                            ex-worke price of the procLct
ex 31.05       Mineral or chemical fertilisera containing tvo or three      tonufactixe in which :
               of the fertilising elements nitrogen , phosphorous and       - all the materials used are classified in a heading other
               potaesiun ; other fertilisera ; goods of this chapter , in      than that of the proctct . However , materials classified
               tablets or similar forms or in packaqes of a groas »eight       in the same heading may be used provided their value
               not exceeding 10 kg , except for :                              does not exceed 20 % of the ex-worke price of the
               - sodiun nitrate                                                product , and
               - calciati cyananide                                         - the value of all the materials used does not exceed 50 S
               - potaesiun sulphate                                            of the ex-works price of the product
               - megneaiun potaesiun sulphate
 ex Oiap 52    laming or dyeing extracts ; tannins and their                tonufacture in which all the materials used are classified
               derivatives ; dyes , pigments and other colouring matter ;   in a heading other than that of the product . However ,
               paints and varnishes ; putty and other mastics ; inks ;      rreteri ala classified in the sane heading may be used
               except for headings tos. ex 32.01 and 52.05, for vftich      provided that their value does not exceed 20 % of the
               the rules are æt out below                                   ex-works price of the proclct
 ex 32.01      Tannins and their salts , ethers , esters and other          tonufactixe from tanning extracts of vegetable origin
               derivatives
  52.05        Co lax latos ; preparations as specified in tote 3 to this tonufacture from materials of any heeding , except headings
               Chapter based on colax lakes (1 )                            Nos. 32. 03 and 32. 04
| 0 ) Note 3 to Oicpter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients
I in the manufacturing of colouring preparations , provided they are not classified in another heading in Chapter 52.
 ---pagebreak---                                                                     - 23 -
     H. S.                                                                                       Working or processing
    feeding                       Description of product                               carried out on non-originating materials
      No .                                                                                  that confers originating status
      (1 )                                  (2 )                                                          (3 )
ex Chap 33    Essential oils and resinoide ; perfunery , coanetic or       fenufacture in which all the materials used are classified
              toilet preparations ; except for heading No . 33.01 , for    in a heading other than that of the product .    However ,
              vioich the rule is set out below                             (ret eri ala classified in the sane heading may be used
                                                                           provided their valus does not exceed 20 % of the ex-worke
                                                                           price of the product
33.01         Essential oils ( terpeneless or not), including concretes    fenufaettre fron materials of any heading , including
              and absolutes ; resinoide ; concentrates of essential oils   materials of a different 'group' (1 ) in this heading .
              in fats , in fixed oils , in waxes or the lile , obtained by However , materials of the sane gnxp may be used , provided
              enfleurage or maceration ; terpenic by-products of the       their value does not exceed 20 % of the ex-works price of
              deterpenation of essential oils ; aqueous distillates and the product
              8gusou8 solutions of essential oils
ex öiap 34    Soap , organic sur fee»- active agents , washing             Manufacture in which all the materials used are classified
              preparations , lubricating preparations , artificial waxes , in a heading other than that of the proetjet . However ,
              prepared vexes , polishing or scouring preparations ,        materials classified in the sane heading may be used
              candles and similar articles , modelling pastes , " dental   provided their value does not exceed 20 % of the ex-works
              waxes” and dental preparations with a basis of plaster ;     price of the product
              except for headings Nos. ex 34. 03 and 34. 04, for which
              the positicn is set out below
ex 34.03      Lubricating preparations containing petroleun oils or        These are Aonex II products
              oils obtained fron bituminous minerals , provided they
              represent less than 70 % by weight
34.04         Artificial waxes and prepared waxes :
              - with a basis of paraffin , petroleun waxes , waxes         These are Aonex II products
                 obtained from bituninoua minerals , alack wax or acale
                 wax
              - other                                                      fenufacture from materials of any heading , except :
                                                                           - hydrogenated oils having the character of vexes of
                                                                              heading No . 15.16
                                                                           - fatty acids not chenically defined or industrial fatty
                                                                              alcohols han/ ing the character of waxes of heading
                                                                              No . 15.19
                                                                           - materials of heading No . 34.04.
                                                                           However , these materials may be used provided their value
                                                                           does not exceed 20 % of the ex-works price of the prodxot
(1 ) A 'group' is reo arded aa any part of the heading separated from the rest by a semi-colon .
 ---pagebreak---                                                                    - 21* -
    H. S.                                                                                       Working or processing
   Heading                      Description of product                               carried out on non-ciriginatlng materials
     No .                                                                                 that confers originating statue
      0 )                                 (2 )                                                             (3 )
ex Chap lí) Albuminoid el sUoetsnces ; modified starches ; glues ;         tonufactire in which all the materials used are classified
            enzymes ; except for headings to . 1^.05 and ex 35.07 for      in a heading other than the μτ octet .  However , materials
            *nich the rules are set out below                              classified in the sane heading may he used provided their
                                                                            value does not exceed 20 % of the ex-works price of the
                                                                           prodjet
35.05       Dextrine and other modified starches ( for example ,
            pregelatinised or esteri fied atarchec); glues based on
            starches , or on dextrine or other modified starches :
            - starch ethers and esters                                     tonufacture from materials of any heeding , including other
                                                                            materials of heeding No . 3i>. 06
            - other                                                        tonufactire from materials of any heeding , except those of
                                                                            heading No . Ή . 08
ex li>. 07  Prepared enzymes not elsetTtere specified or included           tonufactue in which the value of all the materials used
                                                                            does not exceed 50 % of the ex-works price of the product
Chap 16     Explosives ; pyrotechnic products ; matches ; pyrophoric        Manufacture in which all the materials used are classified
             alloys ; certain combustible preparations                      in a heading other than that of the product .   However ,
                                                                            materials classified in the sane heading may be used
                                                                            provided their value does not exceed 20 % of the ex-works
                                                                            price of the product
 ex Oiap 37 Photographic or cinematographic goods ; except for              tonufactire in rfiich all the materials used are classified
             headings toe. 37.01 , 37.02 and 37.04 for rfiich the rules     in a healing other than that of the product ,    to»ever ,
             are set out below                                              meteríais classified in the sane heading may be used
                                                                            provided their value dees not exceed 20 S of the ex-works
                                                                            price of the product
 ---pagebreak---      H. S.                                                                                    Working cr processing
   ¡feeding                    Description of prodct                                carried out on non-originating materials
      No .                                                                               that conferà originating status
      (1 )                               (2 )                                                          (3 )
37.01       Photographic plates end film in the flat , sensitised ,
            insKpossd , of eny material other than paper , paperboard
            or textiles ; instant print film in the flat , sensitised ,
            unexpo æd , whether or not in packs :
            - instant print film for colaer photography , in packs        Ptenufacture in which all the materials used are classified
                                                                          in a heading other than that of the proclct .   However , the
                                                                          value of all the materials of heading Pto . 57.02 used may
                                                                          not exceed 30 % of the ex-works price of the product
            - other                                                       Ptenufacture in which all the materials used are classified
                                                                          in a heading other then heading No . 37.01 or 37. 02
37.02       Photographic film in rolls , sensitised , irtexposed , of any Ptenufactuce in which all the materials used are classified
            material other than paper , peperboard or textiles ;          in a heading other than heading No . 37.01 or 37.02
            instant print film in rolls , sensitised , inexposed
37.04       Photographic plates , film , paper , paperboard and           Pfenufacture in which all the materials used are classified
            textiles , exposed but not developed                          in a heading other than headings Pbs. 37.01 to W. 04
ex Oiap 38  MiacellaneoLB chemical products ; except for headings         Manufacture in which all the materials used are classified
            Noe. ex 38.01 , ex 38.03, ex 38.05, ex 38.06, ex 38.07,       in a heading other than that of the product . However ,
            3R.08 to 38.14, 38.18 to 38.20, 38.22 and 38.23 for which materials classified in the sane heading may be used
            the rules are set out below                                   provided their value dose not exceed 20 % of the ex-worka
                                                                          price of the proclct
ex 38.01    - Colloidal graphite in suspension in oil and semi            Pfenufecture in which the valus of all the materials used
               colloidal graphite ; carbonaceous pastes for electrodes    does not exceed 60 % of the ex-works price of the product
            - Graphite in paste faun , being a mixtire of mare than       Pfenufacture in which valus of all the materials of heading
               30 % by weight of graphite with mineral oils               No . 34.03 used may not exceed 20 % of the ex-works price
                                                                          of the proclct
 ---pagebreak---                                                                     - 26 -
    H. S.
                                                                                               Working or processing
   Hteading                       Description of product                             carried out on non- originating materials
     No .
                                                                                          that confers originating status
      (D                                    (2 )                                                         (3 )
ex 38.03    Ite fined tall oil
                                                                           ftefining of crude tall oil
ex 38.09    Spirits of sulphate terpentine , purified                      Purification by distillation or refining of raw spirits of
                                                                           sulphate turpentine
ex 38.06    Ester guns                                                     tonufacture from resin acids
ex 3a07     Wood piten ( wood tar pitch)                                   Distillation of »ood tar
ia.oe to    Miscellaneous chenical procLcts :
sa ία,
ia íe to    - prepared additives for lubricating oil , containing          In ese are Ainex 11 procLcts
ia Μ,          petroleun oils or oils obtained from bituninous
ia 22 and       minerals , of heading No . 58.11
ia 23
            - the following of heading to . 38. 2 3;                       tonufacture in xhich all the materials used are classified
               - prepared binders for foindry moulds or cores based on in s heading other than that of the product . However ,
                   natural resinous procLcts                               meteríais classified in the same heading may be used
                - naphthenic acids , their water insoluble salts and       provided their value does not exceed 20 % of the ex-works
                   their esters                                            price of the proOLct
                - sorbitol other than that of heading to . 29. 09
                - petroleum sulphonates , excluding petroleum
                   eulphonates of alkali metals , of anmeniun or of
                   ethanolaminee ; thiopnenated eulphonic acids of oils
                   obtained from bituninous minerals , and their salts
                - ion exchangers
                - getters for vaocum tubes
                - alkaline iron oxide for the purification of gae
                - ammoniacal gas liquors and spent oxide produced in
                   coal gas purification
                - eulphonaphthenic acids , their water insoluble salts
                   and their esters
                - Fusel oil and Dippel' s oil
                - mixtures of salts hawing different anions
                - copying pastes with a basis of gelatin , »better or
                   not on a paper or textile backing
            - other                                                        tonufacture in xbich the value of all the materials used
                                                                           does not exceed 90 % of the ex-works price of the procict
 ---pagebreak---                                                                      - 27 -
     H. S.                                                                                       Working or processing
    Heading                        Description of product                              carried out on non- originating materials
       No .                                                                                 that confers originating status
       0 )                                   (2 )                                                          (' )
'9.01 to       Plastics in primary forms , waste , parings and scrap , of
'9. 19         plastic :
               - polyiiers , other than copolymers                           Manufacture in which :
                                                                             - the value of all the materials used does not exceed 90 %
                                                                               of the ex-works price of the prodet , and
                                                                             - the value of the materials of Chapter '9 used does not
                                                                               exceed 20 % of the ex-works price of the procUct (1 )
               - other                                                       Nfenufacture in which the value of the materials of
                                                                             Chapter '9 used does not exceed 20 % of the ex-works price
                                                                             of the product (1 )
'9. 16 to      Semi-manufactures of plastics :
'9.21
               - flat products , further worted than only surface-worked     tenufacture in which the value of the materials of
                 or cut into forms other than rectangles ; other             Chapter '9 used does not exceed 90 % of the ex-works price
                 promets , further wotted than only surface-worted           of the prodet
               - other :
                 - of polymers , other than copolymers                       tenufacture in which :
                                                                             - the value of all the materials used does not exceed 90 %
                                                                               of the ex-works price of the product , and
                                                                             - the value of the materials of Chapter '9 used does not
                                                                               exceed 20 % of the ex-works price of the prodet (1 )
                 - other                                                     tenufacture in which the value of the materials of
                                                                             Chapter '9 used does not exceed 20 % of the ex-works price
                                                                             of the product (1 )                        ^
'9.22 to       Articles of plastic                                           tenufacture in which the value of all the materials used
'9.26                                                                        does not exceed 90 % of the ex-works price of the prodet
(1 ) In the case of products composed of materials classified in both headings Nos. '9. 01 to '9.06, on the one hand , and in
      headings Nos. 59.07 to '9. 11 , on the other hand , this restriction only applies to that group of materials which predominates
      by weight in the product .
 ---pagebreak---                                                                       - 28 -
     H. S.                                                                                             Harking or processing
   Fteading                          Description of prodet                                 carried out on non- originating materials
      No .                                                                                        that conferà originating statie
      0 )                                        (2 )                                                           (D
ex 40.01        . eminated alette of crepe ribber for shoes                    . amination of sheets of natiral ribber
40.09           Componidød ribber , irwulcaniÆd , in primary forma or in       Ftenufactire in which the value of all the materials uaed ,
                platea , sheets or strip                                       except natiral nbber , does not exceed 90 % of the
                                                                               ex-work e price of the proctct
4112            Fte treaded or used pneumatic tyrea of ribber , solid or
                cushion tyres , interchangeable tyre treads and tyre flaps
                of ribber :
                - retreaded pneunatic , solid or cushion , tyres of ribber     fte treading of used tyrea
                - other                                                         Ftenufactire from materials of any heeding , except those of
                                                                                headings Nos. 40. 11 or 40. 12
 ex 40. 17       Articles of hard ribber                                        Fte nuf actxr e from hard nbber
 ex 41.02        Flaw skins of sheep or lambs , without wool on                 (temoval of wool from sheep or lamb skins , with wool on
 41.04 to        Leather , without hair or wool other than leather of           (te taming of pre- tanned leather
                                                                                  OR
 41.07           heading No . 41 . 08 or 41 . 09
                                                                                Ftenufactire in thich all the materials used are classified
                                                                                 in a heading other than that of the prodet
 41.09           Patent leather aid patent laninated leather ; metalli*d         Ftenufactire from leather of headings Noe. 41.04 to 41.07
                  leather                                                        provided ite value does not exceed 90 % of the sx-vorka
                                                                                 price of the prodet
  ex 4 3.02       Tamed or dressed firskins , assembled :
                  - plates , crosses and similar forms                           Bleaching or dyeing , in addition to cutting and assembly
                                                                                 of non assembled , tanned or dreesed fir ski ne
                                                                                 Ftenufactire from non- assembled , tarred or dreesed firakina
                  - other
                                                                                 Ftenufactire from non- assem bled tarred or dreesed firakina ,
  41.03           Articles of apparel , clothing accessories and other
                   articles of fu skin
                                                                                  of heading Fto . 43.02 (1 )
                                                                               hareter skins of heeding Ft). 43.02 rtey be used .
  K' ) Ihtil 31    Iteren 1990, assembled suzluki , grey Siberian squirrel and
 ---pagebreak---                                                                      - 29 -
     H. S.                                                                                         Working or processing
   Heading                       Description of prodct                                  carried out on non-originating materials
      No .                                                                                    that confers originating status
      (1 )                                 (2 )                                                             (3 )
ex 44.03     Wood roughly squared                                             f-tanufactué from wood in the rough , whether or not
                                                                              stripped of its bark or merely roughed dom
ex 44.07     Wüod s»n or chipped lengthwise, sliced or peeled , of a          Planing , sanding or finger- jointing
             thickness exceeding 6 wn , planed , sanded or
             finger- jointed
ex 44. 08    Veneer sheets and sheets for plywood , of a thickness not        Splicing , planing , sanding or finger- jointing
             exceeding 6 wn , spliced , and other wood sawi lengthwise,
             sliced or peeled , of a thickness not exceeding 6 wit ,
             planed , sanded or finger- jointed
ex 44.09     - Wood ( including strips and friezes for parquet                Sanding or finger- jointing
                flooring , not assembled) continuously shaped ( tonged ,
                grooved , rebated , chanfered , V-jointed ,beaded , moulded ,
                roinded or the lile ) along any of its edges or faces ,
                sanded or finger- jointed
             - Beadings and mouldings                                         Beading or moulding
ex 44. 10 to Beedings and mouldings , including moulded skirting and          Beading or moulding
ex 44. 13    other moulded boar dB
ex 44.15     Packing cases , boxes , crates druns and similar packings ,      ftenufactxre from boards not cut to si®
             of wood
ex 44.16     Casks , barrels , vats , tubs and other coopers' products        ffenufactue from riven stawes , not further worked than
             and parts thereof , of wood                                       sawn on the two principal surfaces
ex 44.18     - Builder' s joinery and carpentry of wood                       Pfenufactue in which all the materials used are classified
                                                                               in a heading other than that of the prodct . However ,
                                                                              cellular wood panels , shingles and shales may be used
             - Beadings and mouldings                                         Beading or moulding
ex 44.21     Hatch splints ; wooden pegs or pins for footgear                 tenufacture from wood of any heading except drawl wood of
                                                                              heading No . 44. 09
45. 03       Articles of natural cork                                         kbnufactue from cork of heading No . 45.01
ex 48.11     Paper and paperboard , ruled , lined or squared only             Manufacture from paper making materials of chapter 47
 ---pagebreak---                                                                      10 -
     H. S.                                                                                         Hbrtdng or processing
    Heading                     Description of prode t                                 carried out on non- originating materials
      No .                                                                                  that confers originating status
      (1 )                                (2 )                                                              (.»)
48.16       Carbon paper , eelf-copy paper and other copying or           tenufacture fron paper making materiale of Chapter 47
            transfer papers ( other than those of heading fto . 48.09 ),
            duplicator stencils and offset plates , of paper , whether
            or not put up in boxes
48.17       Envelopes , letter cards , plain posteerde and                tenufactire in which :
            correspondence carde , of paper or paperboard; boxes ,        - all the materials used are classified in a heading other
            porches , wallets and «citing compendiums , of paper or           than that of the prodLct , and
            paperboard , containing an assortment of paper stationery     - the value of the materials used does not exceed 60 % of
                                                                              the ex-works price of the prode t
ex 48, 18   Toilet paper                                                  tenufactire from paper making materials of Chapter 47
ex 4a i9    Cartons , boxes , cases , bags and other packing containers , t^inufacture in which :
            of paper , paperboard , cellulose wedding or webs of          - all the (materials used are claasified in a headinq other
            cellulose fibres                                                   than that of the product , and
                                                                          - the value of all the materials used does not exceed 60 5
                                                                               of the ex-works price of the prode t
ex 4a 20    Letter pads                                                    htenufacture in which the value of all the materials used
                                                                           does not exceed 60 % of the ex-works price of the prodet
 ex 4a 25   Other paper , paperboard, cellulose ««adding and «e be of      tenufactixe from paper making materials of Chapter 4 7
            cellulose fibres , cut to siæ or shape
49.09       Printed or illustrated postearda ; printed cards bearing Ntanufactree from materials not classified in heading
             personal greetings , messages or annotocanente , »o ether or  No . 49. 09 or 49. 11
             not illustrated , with or without envelopes or trimmings
 49.10       Calendars of any kind , printed , inclining calendar
             blocks :
             - calendars of the "perpetual" type or with replaceable       Ntenufacture in which :
               blocks mauitsd on bases other than paper or paperboard      - all the materials used are classified in a heading other
                                                                                than that of the prodet , and
                                                                           - the value of all the materials used does not exceed 60 %
                                                                                of the ex-works price of the prodet
                                                                           (•tenui actire frem materials not classified in heading
             - other
                                                                            ND . 49. 09 or 49. 1 1
 ---pagebreak---                                                                     - 31 -
       H. S.                                                                                   working or processing
    l-fe ad mg                    Description of prodLct                             carried out on non- originating materials
         No .                                                                             that confers originating status
         (1 )                               (2 )                                                         (3 )
ex 5α 03       Silk waste ( including cocoons unsuitable for reeling ,     Carding or combing of silk waste
               yam waste and gametted stock) , cardad or combed
55.01 to       ten-made staple fibres                                      tenufactire from chenical materials or textile pulp
55.07
ex Oiap 50     Yam, monofilament and thread                                tenufacture from (1 ):
to 55                                                                      - natural fibres not carded or combed or otherwise
                                                                              processed for spinning ,
                                                                           - chenical materials or textile pulp , or
                                                                           - paper making materials
ex (hap 50     Woven fabrics :
to 55
               - combined with ribber thread                               tenufactire from single yarn (1 )
               - other                                                     tenufactire from (1 ):
                                                                           - coir yam ,
                                                                           - net irai fibres ,
                                                                           - man-made staple fibres not carded or combed or otherwise
                                                                              processed for spinning ,
                                                                           - chemical materials or textile pulp , or
                                                                           - paper making materials
                                                                             OR
                                                                           Printing accompanied by at least twD preparatory or
                                                                            finishing operations ( sich as scoiring , bleaching ,
                                                                           mercerising , heat setting , raising , calendering , shrink
                                                                           resistance processing , permanent finishing , decatising ,
                                                                           impregnating , mending and birling) where the value of the
                                                                           mprinted fabric used does not exceed 47.5 % of the
                                                                           ex-works price of the prodxt
ex (hap 56     Wedding , felt and non-wovens ; special yams ; twine        tenufacture from (1 ):
               cordage, ropes and cables and articles thereof except for - coir yam ,
               headings tes. 56.02, 56.04, 56.05 and 56.06, for which      - natural fibres , or
                the rules are set out below                                - chemical materials or textile pulp
(1 ) For special conditions relating to proctets made of a mixtire of textile materials , see Introctctory tete 6 .
 ---pagebreak---     H. S.                                                                                      Working or processing
   Heading                        Description of product                            carried out on non-originating materials
     No .                                                                                 that confers originating statue
      0 )                                   (2 )                                                        0)
56.02        Felt , »/iet her or not impregnated , coated , covered or
             Lan inated :
             - needle loon felt                                          Kbnufactire from (1 ):
                                                                         - natiral fibres ,
                                                                         - chenical materials or textile pulp .
                                                                         However :
                                                                         - polypropylene filment of heading Kb . 54.02,
                                                                         - polypropylene fibres of heeding Kb . 55.01 or 55.06, or
                                                                         - polypropylene filanent tow of heading Kb . 55.01 ,
                                                                         of wiich the denomination in all caeee of a single
                                                                          filanent or fibre ia less than 9 decitex may be used
                                                                         provided that their value does not exceed 40 % of the
                                                                          ex-work9 price of the product
             - other                                                      Kbnufactire fron (1 ):
                                                                         - natiral fibres ,
                                                                         - men-made staple fibres made from casein , or
                                                                          - chemical materials or textile pulp
 S6.ua        fibber thread »id cord, textile covered; textile yam ,
              »id atrip and the like of heading No . 54.04 or 54.05,
              impregnated , coated , covered or sheathed with ribber or
              plastics :
              - ribber thread and cord , textile covered                  Kbnufactire from ribber thread or cord , not textile
                                                                           covered
                                                                           Kbnufactire from (1 ):
              - other
                                                                          - natiral fibres not carded or combed or otherwise
                                                                              processed for spinning ,
                                                                           - chemical materials or textile pulp , or
                                                                           - paper making materials
                                                                           Kbnufactire frcm (1 ):
  56.05        Kbtallised yam, whether or not gimped, being textile
                                                                           - natiral fibres ,
               yam, or strip or the like of heading No . 54.04 or 54.05,   - man- mede staple fibres not carded or combed or otherwise
               conbined with metal in the form of thread , strip or
                                                                              processed for spinning ,
               powder or covered with metal                                - chenical materials or textile pulp , or
                                                                            - paper making materials
  0 ) Kor special conditio* relating to promts moie of a mixtire of textile materials, see Introductory Kbte 6.
 ---pagebreak---                                                                   - 33 -
     H. S.                                                                                    Working or processing
    Heading                     Description of prodct                               carried out on non-originating materials
      No .                                                                               that conferà originating atatua
      (1 )                                (2 )                                                           (3 )
56.06        Gimped yam, and strip and the like of heading No . 54.04    fbnufactire from (1 ):
             or 54.05, gimped ( other than those of heading No . 56.05   - natural fibres ,
             and gimped horsehair yam); chenille yam ( inclui ing        - man-irede staple fibres not carded or combed or otherwise
              flock chenille yam); loop wale-yam                             processed for spinning ,
                                                                         - chemical materials or textile pulp , or
                                                                         - paper making materials
Chap 57      Carpets and other textile floor coverings :
             - of needleloom felt                                        Fbnufactire from (1 ):
                                                                         - natural fibres , or
                                                                         - chemical materials or textile pulp ,
                                                                         do wever :
                                                                         - polypropylene filanent of heading ND . 54.02,
                                                                         - polypropylene fibres of heading ND . 55. 0i or 55.06, or
                                                                         - polypropylene filanent tow of heading ND . 55.01 ,
                                                                         of ttfiich the denomination in all cases of a single
                                                                          filanent 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 procLct
             - of other felt                                             Manufacture from (1 ):
                                                                         - natural fibres not carded or combed or otherwise
                                                                             processed for spinning , or
                                                                         - chanical materials or textile pulp
             - other                                                     Manufactire from (1 ):
                                                                         - coir yam ,
                                                                         - synthetic or artificial filanent yam,
                                                                         - natiral fibres , or
                                                                         - man-made staple fibres not carded or con bed or otherwise
                                                                             processed for spinning
(1 ) For special conditions relating to products made of a mixture of textile materials , see Introductory Note 6 .
 ---pagebreak---                                                                         54 -
     H. S.                                                                                         Working or processing
   hteading                      Cteacripticn of proCLct                                carried out on non- originating materials
      No .                                                                                    tnat confers originating statue
      (1 )                                  (2 )                                                            (»)
gx Ogp ^8     Special voven fabrics ; tufted textile fabrica ; lace ;
              tapestries ; trimmings ; embroidery , except for headings
              Nos. 50. 05 end 58. 10 ; the rule for heading No . 50. 10 is
              set out below :
              - combined with robber thread                                  hbnufactixe from single yam (1 )
              - other                                                        ftenufacture from (1 ):
                                                                             - nstiral fibres ,
                                                                             - man-made staple fibres not carded or combed or therwise
                                                                                 processed for spinning , or
                                                                             - chemical materials or textile pulp
                                                                               OR
                                                                             Printing accompanied by at least two preparatory or
                                                                              finishing operations ( such as scaring , bleaching ,
                                                                              mercerising , heat setting , raising , calendering , shrink
                                                                              resistance processing , permanent finishing , decatising ,
                                                                              impregnating , mending and burling) vhere the value of the
                                                                              unprinted fabric used does not exceed 47.5 5 of the
                                                                              ex-works price of the product
 58.10         Embroidery , in the piece, in stripe or in motifs              ftanufacture in which the value of all the materials used
                                                                              does not exceed 50 5 of the ex-works price of the prodjct
 59.01         Textile fabrics coated with gun or amylaceous substances , ftanufacture from yam
               of a kind used for the outer covers of books or the lile ;
               traching cloth ; prepared painting carwas ; txckram and
               sinilar stiffened textile fabrics of a kind used for hat
                foundations
 59.02         Tyre cord fauric of high tenacity yam of nylon or other
               polyamides , polyesters or viscoee rayon:
                                                                               ffenurfscture from yam
               - containing not more than 90 % by xeight of textile
                  materials
                                                                               ftauifacture from chemical materials or tactile pulp
               - other
  (1 ) for special coitions relating to products made of a mixture of tactile materials , see Introductory f**e 6.
 ---pagebreak---      H. S.                                                                                    Working or processing
    Heeding                      Description of product                            carried out on non- originating materials
      No .                                                                               that confers originating status
      (1 )                                 (2 )                                                        (3 )
59.03        Textile fabrics impregnated , coated , covered or laminated Manufacture from yam
             with plastics , other than those of heading No . 59.02
59.04        - inoleun , whether or not cut to shape ; floor coverings   Ffenufactire form yem (1 )
             consisting of a coating or covering applied on a textile
             backing , whether or not cut to shape
59.05        Textile wall coverings :
             - impregnated , coated , covered or laninated with ribber , Ftanufactire from yarn
                 plastics or other materials
             - other                                                     Ffenufactire from (1 ):
                                                                         - coir yam,
                                                                         - natural fibres ( except ramie),
                                                                         - 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 tvo preparatory or
                                                                         finishing operations ( such as seoir ing , bleaching ,
                                                                         mercerising , heat setting , raising , calendering , shrink
                                                                         resistance processing , permanent finishing , decatising ,
                                                                         impregnating , mending and burling) where the value of the
                                                                         in printed fabric used does not exceed 47.5 % of the
                                                                         ex-works price of the prode t
59.06        Ftbberised textile fabrics , other than those of heading
             No . 59.02:
             - knitted or crocheted fabrics                              tenufactire from (1 ):
                                                                         - natural fibres ,
                                                                         - neo made staple fibres not carded or combed or otherwise
                                                                           processed for spinning , or
                                                                         - chemical materials or textile pulp
             - other fabrics made of synthetic filament yam ,            tenufactire from chemical materials
                 containing mare than 90 % by weight of textile
                 materials
             - other                                                     Fbnufactire from yam
(1 ) For special conditions relating to prodcts made of a mixture of textile materials , see Introdjctory Note 6 .
 ---pagebreak---                                                                           3b -
        H. S.                                                                                         Working or processing
      hteading                      Description of product                                carried out on non- originating materials
         No .                                                                                    that confers originating status
         0 )                                   (2 )                                                            (3 )
■. 9.07          Textile fabrica otherwise impregnated , coated or covered;    Fbnufactor e from yarn
                 painted canvas being theatrical scenery , atid io back ¬
                 cloths or the lile
 ex 99. 08       Incandescent gas manti ee , impregnated                       Ffenufactire from Initted tibular gas mantle fabric
99. 09 to        textile articles of a kind suitable for industrial use :
99.11
                 - polishing discs or rings other than of felt of heading      Hfenufactire from yarn or waste fabrics or rags of heading
                    No . 99.11                                                 No . 6 5.10
                 - woven fabrics , of a kind commonly used in papermaking      tenufacture from (1 ):
                    or other machinery , felted or not , whether or not        - coir yam ,
                    impregnated or coated , tibular or endless with single     - from the following materials :
                    or multiple warp anchor weft , or flat woven with             - yarn of polytetraflinroethylene ( 2 ) (3 ),
                    multiple warp anchor weft of heading No . 99. 11              - yam , multiple , of polyamide, coated , impregnated or
                                                                                     covered with a phenolic resin (2 ),
                                                                                  - yam of synthetic textile fibres of aromatic
                                                                                     polyamides , obtained by polycondensation of
                                                                                     m- phenyl enediamine and isophthalic acid (2 ),
                                                                                  - mcnofil of polytetrafluoroethylene ( 2 ) ( 3 ),
                                                                                  - yam of synthetic textile fibres of poly-p- phenyl enes
                                                                                     terephthalanide ( 2 ),
                                                                                  - glass fibre yam , coated with phenol ream and gimped
                                                                                     with acrylic yam ( 2 ) ( 3 ),
                                                                               - natiral fibres ,
                                                                               - men- node staple fibres not carded or combed or otherwise
                                                                                   processed for spinning , or
                                                                               - chanical materials or textile pulp
                  - other
                                                                                Itenufactire from (1 ):
                                                                               - coir yam ,
                                                                               - natiral fibres ,
                                                                               - ríen- made staple fibres not carded or combed or otherwise
                                                                                   processed for spinning , or
                                                                               - chenical materials or textile pulp
   (1 ) For special conditions relating to predicts made of a mixture of twtile materials , see Introductory Note 6.
    (2 ) Ihis provision snail apply intil 31 March 1991 .
   .(3 ) ine use of this material is restricted to the manufacture of **en fabrics of a kind ueed in paper asking machinery .
 ---pagebreak---                                                                      - 37 -
      H. S.                                                                                     Working or processing
     Heading                       Description of product                            carried out on non- originating materials
       No .                                                                                that confers originating statue
       (1 )                                  (2 )                                                         (3 )
Chap 60        Knitted or crocheted fabrics                                 tenufacture from (1 ):
                                                                            - natural fibres ,
                                                                            - man-made staple fibres not carded or canted or
                                                                              otherwise processed for spinning , or
                                                                            - chsnical materials or textile pulp
Chap 61         Articles of apparel and clothing accessories , knitted or
                crocheted :
               - obtained by sewing together or otherwise assembling ,      Nbnufacture from yam (2 )
                   two or mare pieces of knitted or crocheted fabric vhich
                   have been either cut to form or obtained directly to
                   form
               - other                                                      Manufacture from (1 ):
                                                                            - natural fibres ,
                                                                            - man-made staple fibres not carded or canted or otherwise
                                                                              processed for spinning , or
                                                                            - chenical materials or textile pulp
ex Chap 62      Articles of apparel and clothing accessories , not knitted tonufacture from yam (2 )
                or crocheted , except for headings tos. ex 62.02,
                ex 62.06, ex 62.06, ex 62.09, ex 62. 10, 62.13, 62.16,
                ex 62. 16 and ex 62. 17 for vhich the rules are set out
                below
ex 62. 02,      Women's , girls' and babies' clothing and " other made up   tonufacture fron yam (2 )
ex 62. 06,      clothing accessories", embroidered                           OR
ex 62. 06,                                                                  tonufacture fron un embroidered fabric provided the value
ex 62.09 and                                                                of the unembroidered fabric used does not exceed 60 % of
ex 62. 17                                                                   the ex-works price of the product (2 )
ex 62. 10,      fire resistant equipment of fabric covered with foil of     tonufacture from yam (2 )
ex 62. 16 and   aluninised polyester                                         OR
ex 62. 17                                                                   tonufacture fron uncoated fabric provided the value of the
                                                                            uncoated fabric used does not exceed 60 % of the ex-works
                                                                            price of the prodct (2 )
(1 )   for special conditions relating to product a made of a mixture of twtile materials , see Introductory Note 6.
( 2 ) See Introductory tote 7 for the treatment of textile trimmings and accessories .
 ---pagebreak---                                                                       - 38 -
     H.S.                                                                                           Working or processing
    Heeding                        Description of product                                carried out on non- originating materials
       No .                                                                                    that confere originating statue
       (1 )                                  (2 )                                                            (3 )
62. 13 and      Handerchiefs , shawls , scarves , mufflers , mentili»,
62.14           veils end the lile :
                - embroidered                                                 fbnufacture from in bisected single yam (1 ) (2 )
                                                                                OR
                                                                              ttonufactire fron inembroidered fabric provided the value
                                                                              of the inembroidered fabric used does not exceed 40 5 of
                                                                              the ex-worka price of the prodct (2 )
                - other                                                       (tenufactire from inbleached single yam (1 ) (2 )
6 3. 01 to      Blankets , travelling rugs , bed linen etc. ; curtains etc. ,
63.04           other firnishing articles :
                - of felt , of nonwovens                                      ftenufactire from (1 ):
                                                                              - natiral fibres , or
                                                                              - chenical materials or textile pulp
                - other :
                  - embroidered                                                (fenufactire from inbleached single yam (1 )
                                                                                 OR
                                                                               (tonufactire from inembroidered fabric ( other th» knitted
                                                                               or crocheted) provided the value of the inembroidered
                                                                                fabric used does not exceed 40 5 of the ex-works price of
                                                                                the prodct
                   - other
                                                                               ftonufactire from inbleached single yam (1 )
                                                                                kfenufactire from (1 ):
 63.05           Sacks and bags , of a kind usad for the packing of goods
                                                                               - natiral fibres ,
                                                                               - rrevmade staple fibres not carded or combed or otherwise
                                                                                   processed for spinning , or
                                                                               - cnsnical materials or textile pulp
 63.06           Tarpaulins, sails for boats, sailboarde or landcraft ,
                 »nings , sui blinds , tents and camping goods :
                                                                                 fbnufactire from (1 ):
                 - nonovans
                                                                                 - natiral fibres , or
                                                                                - chenical materials or textile pulp
                                                                                 kbnufactire from inbleached single yam
                 - other
   0 ) For special cotoitia* relate to promts made of a mixtire of textile materials, see mtrodrtory (tots 6.
   (2 ) See Introductory (tote 7 for the treatment of textile trimmings and acceesonee .
 ---pagebreak---                                                                       - 39 -
      H. S.                                                                                      Working or processing
     feeding                        Description of prodjct                            carried out on non-originating materials
       No .                                                                                 that confers originating status
       (1 )                                   (2 )                                                        (3 )
63.07           Other made up articles , including dress patterns            fenufacture in which the value of any materials used does
                                                                             not exceed 40 % of the ex-works price of the prodjct (1 )
63.08           Sets consisting of woven fabric and yam , whether not        Each item in the set must satisfy the rule which would
                with accessories , for making up into rugs , tapestries ,    apply to it if it were not included in the set . However ,
                enbroidered table cloths or serviettes or similar textile non-originating articles may be incorporated provided
                articles , put up in packings for retail sale                their total value does not exceed 15 % of the ex-works
                                                                             price of the set
64.01 to        Foot «ear                                                    fenufacture from materials of any heading except for
64.05                                                                        assemblies of uppers affixed to inner soles or to other
                                                                             sole components of heading No . 64.06
63.03           Felt hats and other felt headgear , made from the hat        fenufacture from yam or textile fibres (2 )
                bodies , hoodB or piatesi* of heading No . 65.01 , whether
                or not lined or trimmed
63.05           Hats and other headgear , knitted or crocheted , or made up  fenufacture from yam or textile fibres (2 )
                flrcm 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
66.01           Umbrellas and sin umbrellas ( including walking-stick        fenufacture in which the value of all the materials used
                imbrellas , garden umbrellas and similar umbrellas)          does not exceed 50 % of the ex-works price of the product
ex 68. 03       Articles of slate or of agglomerated slate                   Manufacture from worked slate
ex 68.12        Articles of asbestos or of mixtures with a basis of          fenufacture 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                                                    sebastos and magresiun carbonate
 (1 ) For filter maeks , manufacture from indrawn polyester staple fibres is permitted .    Ihis special provision shall apply
       intil 31 March 1988.
 (2 ) See Introductory Note 7 for the treatment of textile trimmings and accessories .
 ---pagebreak---                                                                        - AO -
     H. S.                                                                                           Working or processing
    Heading                         Deacription of prodct                                 carried out on non- originating materials
      No .                                                                                      that confers originating status
       (1 )                                   (2 )                                                            O)
OK 68. 14      Articles of mica ; including aq gleniorated or reconstituted tonufacture from verted mica ( including agglomerated or
               mica on a support of paper , paperboard or other materials reconstituted mica)
70. 06         Haas of heading No . 7105, 71 0A or 7105, bent , edge-         tonufacture from materials of heading to . 7101
               warked , engraved , drilled , enanelled or otherwise worked ,
               but not franed or fitted with other materials
70. 07         Safety glass , consisting of toughened ( tempered) or          tonufacture from materials of heading to . 7101
               laninated glass
7108           Mil tipi e-wa lied insulating mita of glass                    to nuf acture fron materials of heading to . 7101
7109           Glass mirrors , whether or not franed , including rear via* tonufacture from materials of heading to . 7101
               mirrors
7110           Carboys , bottles , flasks , jars , pots , phials , ampoules    Manufacture in mich all the materials used are classified
               axl other containers , of glass , of a kind used for the        in a heading other than that of the prodct
                                                                                 OR
               conveyance or packing of goode ; preserving jars of glass ;
               stoppers , lids and other closures , of glass                   Cutting of glasavere , provided the value of the meut
                                                                               glassware does not exceed 60 5 of the ex-vorks price of
                                                                               the prodct
 7113          Gl asevere of a kind used for table , kitchen, toilet ,         tonufacture in which all the materials used are classified
                office , indoor decoration or similar purposes ( other than    in a heading other than that of the prodct
                                                                                 OR
                that of heading No . 71 10 or 71 18 )
                                                                               Cutting of glassware, provided the value of the meut
                                                                                glasevere does not exceed 50 S of the ex-verks price of
                                                                                the prodct
                                                                                 OR
                                                                               Hand-decoration ( with the exception of silk screen
                                                                                printing) of havd-blovn glasavere , provided the value of
                                                                                the hand-blom glassware does not exceed 50 5 of the
                                                                                ex-works price of the prodct
                                                                                tonujf acture fron :
  ex 7119       Articles ( other than yam) of glass fibres
                                                                                - un co loured slivers , rovings , yam or chopped strands , or
                                                                                - glass vool
                                                                                tonuifacture from unworked precious or seni-precioue stones
  ex 71.02,     Worked precious or semi-precieus stones ( natural ,
  ex 71.03 and  synthetic or reconstructed)
  ex 71 . OA
 ---pagebreak---                                                                    - 41 -
      H. S.                                                                                    Working or processing
    toading                     Description of product                               carried out on non- originating materials
       No .                                                                               that confers originating status
       (1 )                               (2 )                                                           (3 )
71.06, 71.08 Precious metals :
end 71.10
             - unwrought                                                  tonufactire from materials not classified in heading
                                                                          No . 71.06, 71.08 or 71.10
                                                                           (OR
                                                                          Electrolytic , thermal or chemical separation of precious
                                                                          metals of heading No . 71.06, 71.08 or 71.10
                                                                           mR
                                                                          Alloying of precious metals of heading No . 71.06, 71.08 or
                                                                          71.10 with each other or with base metals
             - semi-manufactured or in powder form (All)                  tonufactire from inwrought precious metals
ex 71.07,    totals clad with precious metals , semi-manufactured         tonufactire from metals clad with precious metals ,
ex 71.09 and                                                              invr ought
ex 71.11
71.16        Articles of natural or cultured pearls , precious or         tonufactire in which the value of all the materials used
             semi- preci0U8 stones ( natural , synthetic or               does not exceed 90 % of the ex-works price of the product
             reconstructed)
71.17        Imitation jewellery                                          tonufactire in which all the materials used are classified
                                                                          in a heading other than that of the proctct
                                                                           OR
                                                                          tonufactire from base metal parts , not plated or covered
                                                                          with precious metals , provided the value of all the
                                                                          materials used does not exceed 90 % of the ex-works price
                                                                          of the product
72.07        Semi-finished products of iron or non-alloy steel            tonufactire from materials of headings tos. 72.01 , 72.02,
                                                                          72. 0î, 72.04 or 72.09
72.08 to     Flat-rolled proctets , bars and rode , angles , shapes and   tonufactire from ingots or other primary forms of heeding
72.16        sections of iron or non-alloy steel                          No . 72. 06
72.17        Wire of iron or non-alloy steel                              tonufactire from semi-finished materials of heading
                                                                          No . 72.07
ex 72.18,    Semi- finished products , flat rolled products , bars and    tonufactire fron ingots or other primary forms of heading
72.19 to     rode , angles shapes and sections of stainless steel         to . 72.18
 72. 22
 ---pagebreak---                                                                       - 42 -
     H. S.                                                                                          Hbrking or processici;
   tte ad Ing                      Cteacription of prode t                               carried out on non- originating materials
       NO .                                                                                   that confere originating status
       0 )                                   (2 )                                                            (3 )
72.25         Wire of stainless steel                                        itenufactire from seni- finished materials of heading
                                                                             No . 72. 18
ex 72.24      Semi- finiahed proclcts , flat rolled pi-odcts , bars wid      itenufactire from ingots or other primary forms of heeding
72.23 to      rode , in irregularly toind coils , of other alloy steel       No . 72.24
72.27
72.28         Other bars and rode of other alloy steel; angles , shapes Itenufactire fron ingots or other primary forma of heading
              and eecticns , of other alloy steel; hollow drill bare and No . 72.06, 72. 18 or 72.24
              rodB , of alloy or non-alloy steel
72.29         Wire of other alloy steel                                      ite nufactire from seni- finished materials of heading
                                                                             No . 72.24
ex 73.01      Sheet piling                                                   itenufactire ft-arn materials of heading ite . 72.06
73.02         Railway or tranway track constriction material of iron or ite nufactire fron materials of heeding ite . 72.06
              steel , the following : rails , check-rails and rack rails ,
              switch blades , crossing frogs , point rods and other
              crossing pieces , sleepers ( cross-ties), fishplates ,
              chairs, chair »edges , sole plates ( base plates), rail
              clipe , bedplates , ties and other materials specialized
              for jointing or fixing rails
73.04, 73.03 Tices , pipes and hollow profiles , of iron ( other than        itenufactire from materials of headings NDB. 72.06, 72.07,
aid 73.06     cast iron) or steel                                            72.18 or 72.24
73. 0Θ        Stnctires ( excluding pre- fabricated buildings of heading itenufactire in which all the materials used are classified
              No . 94.06 ) and parts of stnctires ( for example, bridges      in a heading other than that of the product .     However ,
              and bridge- sections , lock-gates , toers , lattice masts ,     velded angles , shapes and sections of heeding Ite . 73.01
              roofs , roofing frame-works , doors and windows and their       ray not be used
               ft- anee and thresholds for doors , shutters , balustrades ,
              pillars and colonne) , of iron or steel; plates , rodB ,
              angles , shapes sections , tibes and the like , prepared for
              use in st notices , of iron or steel
 ex 73.13                                                                     Itenufactire in which the value of all the materials of
              Scid-chairg.
                                                                              heading ite . 73. 13 used does not exceed 30 S of the
                                                                              ex-works price of the pr octet
 ---pagebreak---                                                                   - 43 -
    H. S.                                                                                      Working or processing
   Heading                     Description of product                              carried out on non- originating materials
     No .                                                                               that confers originating status
     (1 )                                (2 )                                                           (3 )
ex 73.22   Radiators for central heating , not electrically heated       tbnufacture in which the value of all the materials of
                                                                         heading No . 75. 22 used does not exceed 5 % of the ex-works
                                                                         price of the product
ex Chap 74 Dopper and articles thereof except for headings               Manufacture in which :
           Nos. 74.01 to 74.05; the rule for heading No . ex 74.03 is - all the materials used are classified in a heading other
           set out below                                                    than that of the proctet , and
                                                                         - the value of all the materials used does not exceed 50 %
                                                                            of the ex-works price of the procLct
ex 74.03   Copper alloys , inwrought                                     tenufacture from refined copper , inwrought , or weste and
                                                                         scrap
ex Chap 75 Nickel and articles thereof, except for headings              Manufacture in which :
           Nos. 75.01 to 75.03 ; the rule for heading No . 75.02 is      - all the materials used are classified in a heading other
           set out below                                                    than that of the product , and
                                                                         - the value of all the materials used does not exceed 50 %
                                                                            of the ex-works price of the pr octet
ex Chap 76 Aluniniun and articles thereof except for headings            tbnufacture in which :
           Noe. 76.01 and 76.02 ; the rule for heading No . ex 76.01     - all the materials used are classified in s heading other
           is set out below                                                 than that of the proctet , and
                                                                         - the value of all the materials used does not exceed 50 %
                                                                            of the ex-works price of the proctet
ex 76.01   - Aluniniun alloys                                            Manufacture from aluniniun , not alloyed , or waste and
                                                                         screp
           - 'super pere' aluniniun (ISO No . Al 95.99 )                 tbnufacture from aluniniun , not alloyed (ISO No . Al 99.8 )
ex Oiap 78 Lead and articles thereof except for headings Nos. 78.01      tfenufacture in vrfiich :
           and 78. 02 ; the rule for heading No . 78. 01 is set out      - all the materials used are clsasified in a heading other
           below                                                            than that of the product , and
                                                                         - the value of all the materials used does not exceed 50 %
                                                                            of the ex-works pries of the proctet
 ---pagebreak---                                                                    - 44 -
    H. S.                                                                                       Wbrking or processing
   feeding                      Description of procLct                               carried out on non- originating materials
      No .                                                                                 that confers originating statie
      (1 )                                (2 )                                                           (1 )
78.01       Unsought leal :
            - refined lead                                                fe nufact ire from 'bullion' στ 'vork'   lead
            - other                                                       fe nuf actir e in vnich all the materials used are classified
                                                                          in a heading other than that of the procLct .    However ,
                                                                          veste and scrap of heading No . 78.02 may not be used
ex Chap 79  Zinc and articles of zinc , except for headings fee. 79.01 fenufactire in which :
            and 79. 02 ; the rule for heading No . 79. 01 is est out      - all the materials used are classified in a healing other
            below                                                            than that of the procLct , and
                                                                          - the value of all the materials used does not exceed 50 3
                                                                             of the ex-works price of the pr ortet
79.01       Unsought zinc                                                 fenufactire in vhich all the materials used are classified
                                                                          in a heading other than that of the pr ortet , fewever ,
                                                                          veste or scrap of heading fe 79. 02 mey not be used
ex (hap 80  Tin and articles thereof except for headings (fee. 80.01 ,    fenufactire in which :
            80.02 and B0. 07 ; the rule for heading No . 80.01 is set     - all the materials used are classified in a heading other
            out below                                                        than that of the product , and
                                                                          - the value of all the materials used does not exceed 50 5
                                                                             of the ex-works price of the procLct
81 01       Jnvffought tin                                                fenufactire in which all the materials used are clseeified
                                                                           in a heading other than that of the procLct . However ,
                                                                           waste or scrap of heeding No 80.02 may not be used
 ex Chap 81 Other base metals , »c ought ; articles thereof                fenufactire in vfiich :
                                                                          - all the materials used are classified in a heading other
                                                                              than that of the procLct , and
                                                                          - tre value of all the materials used does not exceed 50 3
                                                                              of the ex-works price of the procLct
 82.06       Tools of two or more of the headings Nos. 82.02 to 82.05,     fenufactire in which all the materials used are classified
             put up in sets for retail sale                                in a heading other than headings fea. 82.02 to 82.05.
                                                                           Hovever , tools of headings fes . 82.02 to 82.05 may be
                                                                           incorporated into the set provided their value does not
                                                                           exceed 1 5 5 of the ex-works price of the set
 ---pagebreak---                                                                     - 45 -
      H. S.                                                                                    Working or processing
     Heading                      Description of product                             carried out on non-originating materials
       Nto .                                                                              that confers originating statue
        (D                                  (2 )                                                         0)
82. 07       Interchangeable tools for hand tools , whether or not         Ntonufactue in which :
             power- operated , or for machine-tools ( for exanple , for    - all the materials used are classified in a heading other
             pressing , stamping , pinching , tapping , threading ,           than that of the product , and
             drilling , boring , broaching , milling , tuning or screw     - the value of all the materials used does not exceed 40 %
             driving) , including dies for drawing or extruding metal ,       of the ex-worke price of the product
              and rock drilling or earth boring tools
82 . 0Θ      Knives and cutting blades , for machines or for mechanical    Ntonufactue in which :
             appliances                                                    - all the materials used ara clæsified in a heading other
                                                                              than that of the product , and
                                                                           - the value of all the materials used does not exceed 40 %
                                                                              of the ex-worke price of the product
ex 82.11     Knives with cutting blades , serrated or not ( including      Ntonufactue in which all the materials used are classified
             prining knives), other than knives of heading Nto . 82.08     in a headinq other than that of the product . However ,
                                                                           knife blades and handles of base metal may be used
82 . 14      Other articles of cutlery ( for exanple, hair clippers ,      Ntonufactue in which all the materials used are classified
             butchers' or kitchen cleavers , choppers and mincing          in a heading other than that of the product .  However ,
              knives , paperknives); manicure or pedicue sets and          handles of base metal may be used
              instrunenta ( including nail files)
82.15         Spoons , forks , ladles , skimners , cate-servers ,          Ntonufactue in which all the materials used are classified
              fish-knives , butter-knives , sugar tongs and similar        in a heading otter than that of tNe product .  However ,
              kitchen or tableware                                          handles of base metal may be used
ex 8 5.06     St atLettes and ornaments , of base metal                    Ntonufactue in which all the materials used are classified
                                                                            in a heading other than that of tie product . However , the
                                                                           other materials of heading No . 81.06 may be used provided
                                                                            their value does not exceed 10 % of the ex-vorke price of
                                                                            the product
 ---pagebreak---                                                                       - 46 -
 HS heading                                                                Working or processing of non-originating materials
     No .                  Description of prodct                             that confers the status of originating products
     0 )                              (2 )                                       (3)                OR                  (4 )
ex Diep 84    Nuclear reactors (1 ), boilers , machinery     tonufacture :                            tonufacture in ifuch the value of
               and mechanical appliances ; parts thereof ;   - in »flieh the valus of all trie        all the materials used does not
               except for those falling onder the               materials used does not exceed        exceed 30 % of the ex-works price of
               following headings or parts of headings          40 5 of the ex-»»ork8 pirice of the   the product
                for »Tiich the rules are set out below :        product , and
                                                             - where, within the above limit , the
               84.02 , 84.03, ex 84.04, 84. 06 to 84. 09,       materials classified in the sane
               84.11 , 84.12, ex 84.13, ex 84. 14, 84.1S,       heading as the product are only
               84.18, ex 84.19, 84.20,84.23, 85. 25 to          used up to a valus of 5 % of the
               84. 30, ex 84. 31 , 84.39, 84.41 , 84.44 to      ex-works price of the product
               84.47, ex 84.48, 84. S2, 84. 56 to 84. 66,
               84.69 to 84.72, 84.80, 84.82 , 84.84 and
               84.85
84.02           Steen or other vapour generating boilers     tonufacture :                            tonufacture in »filch the value of
                ( other than central heating hot water       - in »filch the value of all the          all the materials used does not
               bailers capable also of prodring low             materials used does not exceed         exceed 25 5 of the ex-works price of
                pressure steam); super heated water             40 % of the ex-work 8 price of the     the product
                boilers                                         product , and
                                                             - where , within the above limit , the
                                                                materials classified in the sane
                                                                heading as the product are only
                                                                used up to a value of 5 % of the
                                                                ex-worka price of the product
                                                              tonufacture in »flieh any materials      tonufacture in »nich the value of
 84, 03 and     Central heating boilers , other than those
                                                              used are classified in a heading         all the materials used does not
 ex 84.04       of heading to . 84.02, and auxiliary plant
                                                              other than heading to . 84.03 or         exceed 40 5 of the ex-works price of
                 for central heating boilers
                                                              84.04. Ho*ever , materials »flieh are the product
                                                              classified in headings to . 84. 03 or
                                                              84.04 may be used provided that
                                                              their value , taien together , doea
                                                              not exceed 5 % of the ex-works price
                                                              of the product
  0 ) For nix: lear fuel elemente of heeding No . 84,01 , the rule in colonne ( 3 ) end (4 ) do not apply until 31 tocember 1988.
 ---pagebreak---                                                                   - 47 -
 HS heading                                                             Working or processing of non- originating materials
    No .                Cfeacription of prodct                           that confers the status of originating pr odjcta
    0)                             (2 )                                      (3 )               OR                  (4 )
84.06       Steam tir bines and other vapour turbines    Tbnufacture in which the value of
                                                         all the materials used does not
                                                         exceed 40 % of the ex-works pride of
                                                         the prodct
84.07         ark-ignition reciprocating or rotary       Manufacture in which the value of
            internal combustion piston engines           all the materials used does not
                                                         exceed 40 % of the ex-works price of
                                                         the product
84.08       Compressian- ignition internal combustion    Tbnufacture in which the value of
            piston engines ( diesel or seni-diesel       all the materials used does not
            engines)                                     exceed 40 % of the ex-works price of
                                                         the prodct
84.09       Parts suitable for usad solely or            Manufacture in which the value of
            principally with the engines of heading      all the materials used does not
            No . 84. 07 or 84. 08                        exceed 40 & of the ex-works price of
                                                         the prodct
84.11       Turbo- jets , turbo-propellers and other gas Tfenufacture :                           tfenufacture in which the value of
            tir bines                                    - in which the value of all ttie         all the materials used does not
                                                            materials used does not exceed        exceed 23 % of the ex-works price of
                                                            40 % of the ex-works price of the     the prodct
                                                            product , and
                                                         - where , within the above limit , the
                                                            materials classified in the same
                                                            heading as the prodct are only
                                                            used up to a value of 3 % of the
                                                            ex-works price of the prodct
84.12       Other engines and motors                     Manufacture in which the value of
                                                          all the materials used does not
                                                         exceed 40 % of the ex-works price of
                                                         the prodct
ex 84.13    Hatary positive displacement punps           (“bnufacture :                           Manufacture in which the value of
                                                         - in viiich the value of all the         all the materials used does not
                                                            materials used does not exceed        exceed 23 % of the ex-works price of
                                                            40 % of the ex-works price of the     the prodct
                                                            predict , and
                                                         - where , within the above limit , the
                                                            materials classified in the same
                                                            heading as the product are only
                                                            used up to a value of 3 % of the
                                                            ex-works price of the prodct
 ---pagebreak---                                                                   - 48 -
 HS heading                                                              Working or processing of non-originating materials
     No .                Description of pr octet                          tiet confere the statue of originating prode ta
     (D                             (2 )                                      (3 )               OR                   (4 )
ex 84.14    Industrial fane , bloters and the lile      fb nuf act ure :                           tbnufacture in *nich the value of
                                                        - in *nich the value of all the            all the materials used does not
                                                           materials used does not exceed          exceed 25 % of the ex-works price of
                                                           40 % of the ex-works price of the       the product
                                                           product , and
                                                        - where, within the above limit , the
                                                           materials classified in the sane
                                                           heading as the product are only
                                                           used up to a value of 5 % of the
                                                           ex-works price of the prode t
84. 15      Air conditioning machines , comprising a    tbnufacture in which the value of
            motor- driven fan and elements for changing all the materials used does not
            the temperature and hunidity, inducing      exceed 40 % of the ex-works price of
            those machines in which the hunidity        the prodet
            cannot be seperately regulated
84. 1B      Ite frig aratore , free* ra and other       Manufacture :                              tenufacture in »nich the value of
             refrigerating or freezing equipment ,      - in vfiich the value of all the            all the materials used does not
             electric or other , heat pimps other than     materials used does not exceed           exceed 25 S of the ex-works price of
             air conditioning machines of heading          40 % of the ex-works price of the        the prooUct
            No . 84.15                                     product , and
                                                        - where , within the above limit , the
                                                           materials classified in the sane
                                                           heading as the product are only
                                                           used up to a value of 5 % of the
                                                           ex-works price of the prodet , and
                                                        - where the value of the non-
                                                           originating materials used does
                                                           not exceed the value of the
                                                           originating materials used
                                                         tbnufacture :                              tbnufacture in »flieh the value of
 ex 84.19    tb chines for the wood , paper pulp and
                                                         - in which the value of all the            all the materials used does not
             paper board indistries
                                                           materials used does not exceed           exceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of the        the product
                                                            product , and
                                                         - where , within the above limit , the
                                                           materials classified in the sane
                                                           heading as the product are only
                                                            used iptoa value of 25 % of the
                                                            ex-works price of the product
 ---pagebreak---                                                                  - 49 -
 HS heeding                                                            Working or processing of non- originating materials
     No·               Osacription of product                            that confers the status of originating products
     (1 )                         (2 )                                      (3 )                OR                 (4 )
84.20       Calendering or other rolling machines ,     fbnufacture :                            Manufacture in which the value of
            other than for metals or glaes , and        - in which the valus of all the          all tie materials used does not
            cylinders therefor                            materials used does not exceed         exceed 30 % of the ex-works price of
                                                          40 % of the ex-works price of the      the product
                                                          product , and
                                                        - where , »vi thin the above limit , the
                                                          materials classified in the sane
                                                          heading as the procLct are only
                                                          used up to a value of 23 % of the
                                                          ex-works price of the product
84.23       Vteighing machinery ( excluding balances of Manufacture :                            ibnufacture in which the vali« of
            a sensitivity of 5 eg or better) ,          - in which the value of all the           all the materials used does not
            including »eight operated canting or          materials used does not exceed          exceed 23 % of the ex-»»ork8 price of
            checking machines ; weighing machine          40 % of the ex-works price of the       the product
            wsighta of all kinds                          product , and
                                                        - where , within the above limit , the
                                                          materials classified in the sane
                                                          heading as the product are only
                                                          used up to a value of 3 ï of the
                                                          ex-works price of the product
84. 23 to   Lifting , handling , loading or m loading   fbnufacture :                             Manufacture in which the value of
84.28       machinery                                   - in which the value of all the           all the materials used does not
                                                          materials used does not exceed          exceed ^0 X of the ex-work9 price of
                                                          40 % of the ex-works price of the       the product
                                                          product , and
                                                        - where , »á thin the above limit , the
                                                          materials classified in heading
                                                          No . 84. 31 does not exceed 3 % of
                                                           the ex-works price of the product
84.29       Self-propelled bulldozers , angledozere ,
            graders , levellers , scrapers , mechanical
            shovels , excavators , shovel loaders ,
            tamping machines and road rollers :
            - road rollers                              fbnufacture in which the value of
                                                         all the materials used does not
                                                        exceed 40 % of the ex-works price of
                                                        the predict
                                Oont'd                                    Cont'd                                 Cont' d
 ---pagebreak---                                                                       - 30 -
 HS heading                                                                  Marking or processing of non- originating materials
     Nb .              Description of pr ode t                                that confers the statue of originating prodets
      0 )                         (2 )                                             0)                0 R                   (4 )
84.29       - other                                         Nfenuf act ure :                           Nfenuf acture in *nicn the value of
( Corit' d)                                                 - in rfiich the value of all the           all the materials used does not
                                                               materials used does not exceed          exced 50 % of the ex-works price of
                                                               40 % of the ex-works price of the       the product
                                                               product , and
                                                            - where , within the above limit , the
                                                               value of the materials classified
                                                               in heading No . 84. 51 does not
                                                               exceed 3 % of the ex-works price
                                                               of the prode t
84. 50      Other moving , grading , levelling ,            Nfenuf acture :                            Nfenuf acture in »nich the value of
            scraping , exca/ ating , tanping , compacting , - in which the value of all the            all the materials used does not
            extracting or boring machinery , for earth ,       materials used does not exceed          exceed 50 % of the ex-works price of
            minerals or ores ; pile-drivers and                40 % of the ex-worke price of the       trie product
            pile-extractors ; snow-ploughs and                 product , and
            enow-b lovers                                   - where , within the above limit , the
                                                               value of the materials classified
                                                               in heading No . 84. 51 does not
                                                               exceed 3 % of the ex-vorka price
                                                               of the product
 ex 84. 51  Parts for roed rollers                           Nfenufacture in *hich the value of
                                                             all the materials used does not
                                                             exceed 40 % of the ex-works price of
                                                             the product
                                                             Nfenufacture :                             Ntenufactire in vfiich the value of
 84.59       Nfechinery for making pulp of fibrous
                                                             - in vhich the value of all the            all the materials used does not
             cellui osic material or for making or
                                                                materials used does not exceed          exceed 50 % of the ex-works price of
             finishing paper or paperboard
                                                                40 % of the ex-works price of the       the product
                                                                product , and
                                                             - where , within the above limit , the
                                                                materials classified in the sane
                                                                heading aa the product are only
                                                                used up to a value of 23 % of the
                                                                ex-works price of the product
 ---pagebreak---                                                                   - 51 -
 HS heading                                                            Wbrking or processing of non- originating materials
     No .              Description of product                           that confers the status of originating products
     0 )                          (2 )                                      (3 )               OR                  (4 )
84.41       Other machinery for making up psper pulp ,   tonufacture :                           tonufacture in wiich the value of
            paper or paperboard , including cutting      - in rfiich the value of all the        all the materials used does not
            machines of all kinds                          materials used does not exceed        exceed 30 % of the ex-works price of
                                                           40 % of the ex-worka price of the     the product
                                                           product , and
                                                         - where, within the above limit , the
                                                           materials classified in the sane
                                                           heading as the product are only
                                                           used up to a value of 25 % of the
                                                           ex-works price of the product
84. 44 to   to chines of these headings for use in the   tonufacture in which the value of
84.47       textile industry                             all the materials used does not
                                                         exceed 40 % of the ex-works price of
                                                         tha product
ex 84. 48   Auxiliary machinery for use with machines    tonufacture in which the value of
            for headings tos. 84.44 and 84.45            all the materials used does not
                                                         exceed 40 % of the ex-works price of
                                                         the product
84.52       Sewing machines , other than book sewing
            machines of heading to . 84.40 ; furniture ,
            bææ and covers specially designed for
            sewing machines ; sewing machine needles :
            - sewing machines ( lock stitch only) with   tonufacture :
               heads of a weight not exceeding 16 kg     - in which the value of all the
               without motor or 1 7 kg with mctor          materials used does not exceed
                                                           40 % of the ex-works price of the
                                                           product ,
                                                         - where the value of the non¬
                                                           originating materials used in
                                                           assembling the head ( without
                                                           motor) does not exceed the valúa
                                                           of the originating materials used ,
                                                           and
                                                         - the thread tension , crochet and
                                                           zigzag mechanism used are already
                                                           originating
                               Oorrt'd                                   Cont' d                                 Cont' d
 ---pagebreak---                                                                         - 92 -
 HS heading I                                                               Working or processing of non-originating materials
     No .                 Description of product                               that confers the status of originating frodcts
      (1 )                          (2 )                                          0)                 OR                 (4 )
802           - otter                                         tonufacture in »nich the value of
(GD rit' d)                                                   all the materials used does not
                                                              exceed 40 % of the ex-works price of
                                                              the product
84. 96 to     to chine- tools and machines and their parta tonufacture in rfiich the value of
84.66         and accessories of headings tos. 84. 96 to      all the materials used does not
              84.66                                           exceed 40 % of the ex-works price of
                                                              the product
84.69 to      Office machines ( for exanple, typevciters ,    tonufacture in rfiich the value of
84.72         calculating machines , autanatic data           all the materials used does not
              processing machines , duplicating machines ,    exceed 40 % of the ex-works price of
              stapling machines)                               the prode t
84.80         to ul ding boxes for metal foundry ; mould      tonufacture in which the value of
              bases ; moulding patterns ; moulds for metal     all the materials uaed does not
               ( other than ingot maul de) , metal carbides ,  exceed 90 % of the ex-works price of
               glass , mineral materials , ribber or           the product
               plastics
84.82          Bell or roller bearings                         tonufacture :                           tonufactire in Wnich the value of
                                                              - in *hich the valus of all the          all the materials used does not
                                                                  materials used does not exceed       exceed 29 % of the ex-works price of
                                                                  40 % of the ex-works price of the    the prodet
                                                                  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 9 % of the
                                                                  ex-works price of the prodet
 84.84         Gaskets and similar joints of metal             tonufacture in *hlch the value of
               sheeting combined with other material or         all the materials used does not
               of twi or mare layers of metal ; sets or         exceed 40 % of the ex-works price of
                assortments of gaskets and similar joints ,     the prodet
                dissimilar in composition , put up in
                poiches , envelopes or similar packings
 ---pagebreak---  HS heading                                                              Wbrking or processing of non-oriqinating materials
     No .               Description of product                             that confers the status of originating products
     (D                            (2 )                                       (3 )               OR                   (4 )
84. 85      f-techinery parte , not containing electrical f-tenuf acture in which the value of
            connectors , insulators , coils , contacts or all the materials used does not
                                                                                                                    *
            other electrical features , not specified     exceed 40 % of the ex-works price of
            or included elsewhere in this Chapter         the prodüct
ex Chap 83  Electrical machinery and eguipnent and        Nbnufacture :                            Ibnufacture in which the value of
            parts thereof; sound recorders and            - in which the value of all the          all the materials used does not
            reproducers , television image and aoind          materials used does not exceed       exceed 30 % of the ex-works price of
            recorders and reprodcers and parts and            40 % of the ex-works price of the    the product
            accessories of such articles ; except for         product , and
            those falling under the following headings - where, within the above limit , the
            or parts of headings for which the rules          materials classified in the sane
             are set out below :                              heading as the products are only
                                                              used up to a value of 5 % of the
            85.01 , 85.02, ex 85.18, 85. 19 to 85. 29,        ex-works price of the product
            85.35 to 85.37, ex 85.41 , 85.42, 85.44 to
            85.48
85.01       Electric motors and generators ( excluding    Manufacture :                            fbnufacture in which the value of
             generating sets)                             - in which the value of all the           all the materials used does not
                                                              materials used does not exceed        exceed 30 % of the ex-works price of
                                                              40 % of the ex-works price of the     the product
                                                              product , and
                                                          - where , within the above limit , the
                                                              materials classified in heading
                                                              No . 85.03 are only used up to a
                                                              value of 5 S! of the ex-worke price
                                                              of the product
85.02       Electric generating sets and rotary            fenufacture :                            fbnufacture in vhich the value of
             converters                                   - in which the value of all the           fill the materials used does not
                                                              materials used does not exceed        exceed 30 % of the ex-worke price of
                                                              40 % of the ex-works price of the     the product
                                                              prode t , and
                                                          - where, within the above limit , the
                                                              materials classified in headings
                                                              No . 85.01 or 85. 03, taken
                                                              together , are only used up to a
                                                              value of 5 % of the ex-works price
                                                              of the product                                                             I
 ---pagebreak---                                                                     - 54 -
 HS heading                                                              Working or processing of non- originating materials
     Να .              Description of prodct                               that conferà the statue of originating prodcts
      (D                          (2 )                                         0)                 OR                   (·*)
ex ØS. 1θ   Microphones and atende therefore ;            tfenufacture :                            tenufacture in vfuch :
            loud speakere , whether or not mounted in     - in »hich the value of all the           - the value of all the materials
            their encloacee ; a ud io- frequency electric    materials used does not exceed            used does not exceed 25 5 of the
            enplifiere ; electric sound amplifier seta       40 % of the ex-worke price of the         ex-worke price of the prodct , and
                                                             prodct ,                               - the value of any transistore of
                                                          - where the value of the non-                heading No . 85.41 used doee not
                                                             originating materials used does           exceed 5 % of the ex-vo rks price
                                                             not exceed the value of the               of the prodct
                                                             originating materiale used , and
                                                          - the value of all the transistors
                                                             of heading No . 05.41 used does not
                                                             exceed 5 % of the ex-works price
                                                             of the product
85·. 19     Turntables ( record-decks), record-players ,
            cassette-players and other sound
             reprodcing apparatus , not incorporating a
             sound recording device :
                                                           tenufacture :                             Manufactire in which the value of
            - electric gram aphones
                                                           - in »flieh the value of all the          all the materials used does not
                                                             materials used does not exceed          exceed 25 % of the ex-works price of
                                                              40 % of the ex-works price of the      the prodct
                                                              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 . 85.41 used does not
                                                              exceed Í % of the ex-works price
                                                              of the prodct
                                                           tfenufacture :                            tfenufactire in »flieh the value of
             - other
                                                           - in »flieh the value of all the           all the materials used doee not
                                                              materials used does not exceed          exceed 50 5 of the ex-worke price of
                                                              40 % of the ex-works price of the       the prodct
                                                              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 headirt) Να . 85.41 used does not
                                                               exceed S of the ex-works price
                                                               of the product
 ---pagebreak---                                                               - 55 -
 HS heading                                                        Working or processing of non- originating materials
    No .               Description of pr octet                       that confers the status of originating proctcts
    (1 )                          (2 )                                  (3 )               OR                  (4 )
85.20       Pfegnetic tape recorders and other soend Pbnufacture :                           Pfenufactire in unich the value of
            recording apparatus ,      ether or not  - in rfiich the value of all the        all the materials used does not
            incorporating a soend reproducing device    materials used does not exceed       exceed 30 % of the ex-works price of
                                                        40 % of the ex-works price of the    the product
                                                        product ,
                                                     - where the value of all the non¬
                                                        originating materials used does
                                                        not exceed trie value of the of the
                                                        originating materials used , and
                                                     - the value of all the transistors
                                                        of heading No . 85.41 used does not
                                                        exceed 3 % of the ex-works price
                                                        of the product
85.21       Video recording or reproducing apparatus Pbnufacture :                           Pfenufacture in which the value of
                                                     - in which the value of all the         all the materials used does not
                                                        materials used does not exceed       exceed 30 % of the ex-works price of
                                                        40 % of the ex-works price of the    the product
                                                        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 . 85.41 used does not
                                                        exceed 3 % of the ex-works price
                                                        of tne product
85.22       Parts and accessories of apparatus of    Pfenufacture in which the value of
            headings Nos. 85. 19 to 85. 21            all the materials used does not
                                                     exceed 40 % of the ex-works price of
                                                     the product
85.23       Prepared in recorded media for aoind     Manufacture in which the value of
             recording or similar recording of other  all the materials used does not
            phenomena, other than products of        exceed 40 %of the ex-works price of
            Oiapter 37                                the pr octet
 ---pagebreak---                                                                      - ьь -
 HS heading                                                               Vtorking or processing of non- originating materials
       No .              □ascription of prodet                               that confers the statue of originating prode ta
        (1 )                       (2 )                                          (3 )              OR                    (4 )
öb. 24       Re corde , tapes and other recorded media
             for souid or other similarly recorded
             phencmena , incluí ing matrices and masters
             for the protection of recorde , but
             excluding prode ta of Chapter 37:
             - netncea and mastera for the prodetian       fbnufacture in vhich the value of
                of recorde                                 all the materials used does not
                                                           exceed 40 % of the ex-works price of
                                                           the prode t
             - other                                       tenufacture :                             dinuf actué in which the value of
                                                           - in uiich the valus of all the            all trie materials used does not
                                                              materials used does not exceed         exceed 30 S of the ex-works price of
                                                              40 % of the ex-works price of the       thepcodct
                                                              prode t , and
                                                           - where , within the above 1 imit , the
                                                              materials classified in heading
                                                              No . 8e·. 23 are only used up to a
                                                              value of b % of the ex-works price
                                                              of the product
                                                                                                      Manufacture :
tì 1). 2b     Irenenussian apparatus for radio-telephony , ftenufacture :
                                                           - in vtfiich the value of all the          - in uuch the value of all the
              radio-telegraphy , radio- broadcast ing or
                                                              materials used does not exceed            materials used does not exceed
              television , whether or not incorporating
                                                              40 % of the ex-worke price of the         2b % of the ex-worke price of the
              reception apparatus or aouid recording or
                                                              product ,                                 prodet , and
              reprode ing apparatus ; television cañeras
                                                            - where the valus of all the non-         - the value of all the transistors
                                                              originating materials used does            of heading No . 8*>. 41 used does not
                                                              not exceed tne value of the                exceed 3 % of the ex-works price
                                                              originating materiale used , and           of the product
                                                            - the value of all the transistors
                                                              of herding No . 8“>. Aí used does not
                                                              exceed 3 % of tne ex-works price
                                                               of the prodet
 ---pagebreak---                                                                  - 57 -
 HS heading                                                            Working or processing of non- originating materials
    No .               Inscription of pr odct                           that confers the statua of originating prodxts
    (1 )                         (2 )                                       (»)                OR                  (4 )
85.26       Radar apparatus , radio navigational aid     Manufacture :                           tteinufactice :
            apparati» and radio remote control           - in which the value of all the         - in which the value of all the
            apparatus                                      materials used does not exceed           materials used does not exceed
                                                           40 % of the ex-works price of the        25 % of the ex-works price of the
                                                           product ,                                prodjet , and
                                                         - where the value of all the non-       - in which the valuB of all the
                                                           originating materials used does          transistors of heading No . 85.41
                                                           not exceed the value of the              used does not exceed 3 % of the
                                                           originating materials used , and         ex-works price of the prodjet
                                                         - the value of all the transistors
                                                           of heading No . 85.41 used doss not
                                                           exceed 3 ï of the ex-works price
                                                           of the product
85.27       Fteception apparatus for rad io- telephony , Manufacture :                           Manufacture :
            radio-telegraphy or rad io- broadcasting ,   - in which the value of all the         - in which the value of all the
            ►nether or not combined , in the sane          materials used does not exceed           materials used does not exceed
            housing , with soind recording or              40 % of the ex-works price of the        25 % of the ex-works price of the
            reproducing apparatus or a clock               product ,                                prodet , and
                                                         - where the value of all the non-       - in which the value of all the
                                                           originating materials used does          transistors of heading No . 85.41
                                                           not exceed the value of the              uaed does not exceed t SI of the
                                                           originating materials used , and         ex-works price of the product
                                                         - the value of all the transistors
                                                           of heading No . 85.41 uaed does not
                                                           exceed 3 % of the ex-works price
                                                           of the prodjet
 ---pagebreak---                                                                   - SB -
 HS neading                                                            Wbrking or processing of non- originating materials
     No .               Description of prodet                            that confers the statue of originating prode ta
     (D                           (2 )                                       (5 )              OR                  (4 )
ØS. 28      Television receivers ( including video
            monitore and video projectors) , tfiether or
            not combined , in the sane housing , with
            rad io- broadcast receivers or sound or
            video recording or reproducing apparatus :
            - video recording or reproducing apparatus   tenufacture :                           tenufacture in *hich the value of
              incorporating a video tuner                - in rfiich the value of all the        all the materials used does not
                                                            materials used does not exceed       exceed 30 % of the ex-works price of
                                                            40 % of the ex-works price of the    the prodet
                                                            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 ND . 85.41 used does not
                                                            exceed 3 % of the ex-works price
                                                            of the prodet
            - other                                      hfenufactué :                           tenufacture :
                                                         - in *hich the value of all the         - in rfiich the value of all the
                                                            materials used does not exceed          materials used does not exceed
                                                            40 % of the ex-works price of the       25 % of the ex-works price of the
                                                            product ,                               prodet , and
                                                         - where the valuB of all the non-       - in viiich the value of all the
                                                            originating materials used does         transistors of heading Tto . 85.41
                                                            not exceed the value of the             used does not exceed 3 5 of the
                                                            originating materials used , and        ex-works price of the prodet
                                                          - the value of all the transistors
                                                             of heading No . 85.41 used does not
                                                             exceed 3 % of the ex-work3 price
                                                             of the prodet
 ---pagebreak---                                                                    - |>9 -
 HS heading                                                             Working or processing of non-originating materials
      No .               Description of prodxt                             that confers the status of originating pr octets
      (1 )                          (2 )                                      (3 )               OR                  (4 )
85.29       Parte sLátanle for use solely or             t-bnufacture :                            Ma nufactué :
            principally with the apparatus of headings - in which the value of all the             - in which the value of all the
            Mo 8 . 85. 25 to 85. 28                         materials used does not exceed            materials used does not exceed
                                                            40 % of the ex-works price of the         25 % of the ex-works price of the
                                                            piroduct ,                                piroduct , and
                                                         - where the value of all the non¬         - in which the value of all the
                                                            originating materials used does           transistors of heading No . 85.41
                                                            not exceed the value of the               used does not exceed 3 % of the
                                                            originating materials used , and          ex-works price of the product
                                                         - the value of all the transistors
                                                            of heading Na . 85.41 used does not
                                                            exceed 3 % of the ex-works price
                                                            of the piroduct
θ 5. 35 and Electrical apparatus for switching or        Manufacture :                             Nbnufactire in vhich the value of
85.36       protecting electrical circuits , or for      - in which the valuB of all the           all the materials used does not
            making corrections to or in electrical          materials used does not exceed         exceed 30 % of the ex-works price of
            circuits                                        40 % of the ex-works price of the      the product
                                                            product , and
                                                         - where , within the above limit , the
                                                            materials classified in heading
                                                            No . 85. 38 are only used up to a
                                                            value of 5 ï of the ex-works price
                                                            of the product
85.37       Baarde , panels ( including nunerical        Nbnuf acture :                            tenufacture in rfiich the value of
            control panels), consoles , desks , cabinets - in which the value of all the            all the materials used does not
            and other bases , equipped with twj or mare     materials used doss not exceed         exceed 30 % of the ex-works pirice of
            apparatus of heading No . 85. 35 or 85. 36,     40 % of the ex-works price of the the product
            for electric control or the distribution        product , and
            of electricity , including those             - where , within the above limit , the
            incorporating inet runente or apparatus of      materials classified in heading
            Chapter 90, other than switching apparatus      No . 85. 38 are only used up to a
            of heading No . 85.17                           value of 5 % of the ex-works price
                                                            of the product
ex 85.41    Diodes , transistors and similar semi-       Manufacture :                             tenufactue in which the value of
            condLctor devices , except wafers not yet    - in which the value of all the           all the materials used does not
            cut into chips                                  materials used does not exceed         exceed 25 ÍS of the ex-works price of
                                                            40 % of the ex-works price of the      the procLct
                                                            product , and
                                                         - where , within the above limit , the
                                                            materials classified in the seme
                                                            heading as the products are only
                                                            used up to a value of 5 ÍS of the
                                                            ex-works price of the procLct
 ---pagebreak---                                                                    - 60 -
 HS heading                                                             Wbrking or processing of non- originating materiale
       Nb .             Description of pr odrt                            that confers the atatua of originating (rodete
       0 )                         (2 )                                      (ï )               OR                   (4 )
ØS. 42       1 eet romc integrated circuite and          Nbnufacture :                            Ntonufacture in »nich the value of
            mi croassem blies                            - in »nich the value of any              all the materials used does not
                                                            materials used does not exceed        exceed 25 ÍS of the ex-works price of
                                                            40 % of the ex-worka price of the     the pr octet
                                                            product , and
                                                         - where , within the above limit , the
                                                             materials classified under heading
                                                            No . 85.41 or 85.42, talen
                                                             together , are only used up to a
                                                             value of 5 % of the ex-vorka price
                                                             of the product
85.44       Insulated ( including enanelled or           htenurfacture in »nich the value of
            anodised) wire , cable ( including co-acial   all the materials used does not
            cable) and other insulated electric          exceed 40 % of the ex-vorks price of
            conde tors , »nether or not fitted with       the prode t
            connectors ; optical fibre cables , made up
            of individually sheathed fibres , »nether
            or not assembled with electric conductora
            or fitted with connectors
 8 S. 45    Carbon electrodes , carbon brushes , lanp     ttenufacture in »nich the value of
             carbons , battery carbons and other          all the materials used does not
             articles of graphite or other carbon , with exceed 40 % of the ex-vorks price of
             or without metal , of a kind used for        the product
             electrical purposes
 8 S. 46     Electrical insulators of any material        Nbnufacture in »nich the value of
                                                           all the materials used does not
                                                           exceed 40 % of the ex-verks price of
                                                           the product
  8 S. 47    Insulating fittings for electrical            Nbnufacture in »nich the value of
             machines , appliances or eguipnent , being    all the materials used does not
              fittings »holly of insulating material       exceed 40 % of the ex-works price of
              apart ftom any minor components of metal     the product
              ( for exanple, threaded società)
              incorporated during moulding solely for
              purposes of assembly other than insulators
              of healing Nb . 85.46; electrical conduit
              tubing and joints therefor , of base metal
              lined with insulating material
 ---pagebreak---                                                                     - 61 -
 MS heading                                                             Wbrking or processing of non-originating materials
     No .              Inscription of proCLct                              that confers the status of originating products
     (1 )                          (2 )                                       (3 )               OR                 (4 )
85.48       Electrical parte of machinery or              Ifenufacture in Wiich the value of
            apparatus , not specified or included         all the materials used does not
            elsewhere in this Chapter                     exceed 40 % of the ex-works price of
                                                          the procLct
86.01 to    Railway or tranway locomotives ,              f-tanufacture in vhich the value of
86.07       rolling-stock and parts thereof               all the materials used does not
                                                          exceed 40 % of the ex-works price of
                                                          the pr octet
86. 08      teilway or tranway track fixtures and         Manufacture :                            tenufacture in which the value of
            fittings ; mechanical ( including             - in which the value of all the          all the materials used does not
            electromechanical) signalling , safety or        materials used does not exceed        exceed 30 % of the ex-works price of
            traffic control equipment for railways ,         40 % of the ex-works price of the     the product
            tranways , roads , inland waterways , parking    product , and
            facilities , port installations or            - where , within the above limit , the
            airfields ; parts of the foregoing               materials classified in the sane
                                                             heading as the product are only
                                                             used up to a value of 5 % of the
                                                             ex-works price of the product
86.09       Dontainers ( including containers for the     tenufacture in Wiich the value of
            transport of fluids) specially designed       all the materials used does not
            and equipped for carriage by one or more      exceed 40 % of the ex-works price of
            nodes of transport                            the product
ex Chap 87  Vehicles other than railway or tranway        tenufacture in vfiich the value of
            rolling-stock and parts and accessories        all the materials used does not
            thereof; except for those falling under       exceed 40 % of the ex-works price of
            the following headings or parts of            the product
            headings for Wiich the rules are set out
            below :
            87.09 to 87.11 , ex 87.12, 87. 15 aid 87. 16
 ---pagebreak---                                                                      - 62 -
 HS nestling                                                             Working or processing of norv originating materials
    ND .                  Description of pr ode t                           that confers the statue of originating prodrta
    (D                               (2 )                                      0)                 OR                  (4 )
Θ7.09        Works tricks , self-propelled , not fitted Manufacture :                               tenufactire in *hich the valus of
             with lifting or handling equipment , of the - in wiich the value of all the            all the materials used does not
             type used in factories , warehouses , dock       materials used does not exceed        exceed 10 5 of the ex-works price of
             areas or airports for short distance             40 % of the ex-works price of the     the pr octet
             transport of goods ; tractors of the type        product , and
             used on railway station platforms ; parts     - where the materials classified
             of the foregoing vehicles                        in der the sane heading as the
                                                              product are only used up to a
                                                              value of ^ 5 of the ex-works price
                                                              of the prodjet
07.10        Tanks and other armoured fighting             Nbnufacture :                            ttenufactire in Wiich the value of
              vehicles , motorised »nether or not fitted   - in »hich the value of all the           all the materials used does not
             with wB aporta , and parts of such vehicles      materials used does not exceed         exceed 10 % of the ex-works price of
                                                              40 % of the ex-works price of the      the proctet
                                                              product , and
                                                           - where , within the above limit , the
                                                              materials classified in the sane
                                                              heading as the prodjet are only
                                                               used up to a value of ^ S of the
                                                               ex-works price of the prode t
07.11         (■btorcyc les ( including mopeda) end cycles
               fitted with an aukiliary motor , with or
               without side-cars ; aide-cars:
              - with reciprocating internal combustion
                  piston engine of a cylinder capacity:
                                                            tfenufact ure :                          ttenufactire in wiich the value of
                  - not exceeding 50cc
                                                            - in which the value of all the           all the materials used does not
                                                               materials used does not exceed         exceed 20 % of the ex-works price of
                                                               40 % of the ex-works price of the      the product
                                                               proctet , and
                                                            - where the value of all the non-
                                                                originating materials used does
                                                                not exceed the value of the
                                                                originating materials used
                                                                              Cont'd                                 Cdnt'd
                                    Cont'd
 ---pagebreak---                                                             - 65 -
 HS heading                                                       Working or processing of non- originating materials
     No .              Cbscripticn of product                      that confers the status of originating prode ta
     (1 )                        (2 )                                  0)                 OR                   (4 )
87.11         - exceeding 5Qcc                     tenufacture :                            Ttenufactice in which the value of
(Cont ' d)                                         - in which the value of all the           all the materials used does not
                                                     materials used does not exceed         exceed 2 S Sí of the ex-works price of
                                                     40 % of the ex-works price of the      the product
                                                     product , and
                                                   - where the value of all the non¬
                                                     originating materials used dose
                                                     not exceed the value of the
                                                     originating materials used
            - other                                Nbnufacture :                            hbnufacture in which the value of
                                                   - in which the value of all the           all the materials used does not
                                                     materials used does not exceed         exceed 30 % of the ex-works price of
                                                     40 % of the ex-works price of the      the proctet
                                                     product , and
                                                   - where the value of all the non-
                                                     originating materials used does
                                                     not exceed the value of the
                                                     originating materials used
ex 87. 12   Bicycles without ball bearings         tenufacture from materials not           Nbnufactire in which the value of
                                                   classified in heading Ns . 87.14          all the materials used does not
                                                                                            exceed 30 Sí of the ex-works price of
                                                                                             the prodet
87. 15      Baby carriages and parts thereof       Manufacture :                            tenufacture in which the value of
                                                   - in which the value of all the          all the materials used does not
                                                     materials used does not exceed         exceed 30 Sí of the ex-works price of
                                                     40 Sí of the ex-works price of the     the prodet
                                                     prodet , and
                                                   - where , within the above linit , the
                                                     materials classified in the sane
                                                     heading as the product are only
                                                     used up to a value of 5 Sí of the
                                                     ex-works price of the prodjet
87. 16      Trailers aid semi- trailers ; other    Ttenufacture :                           f-fenufactire in which the value of
            vehicles , not mechanically propelled; - in which the value of all the          all the materials used does not
            parts thereof                            materials used does not exceed         exceed 30 Sí of the ex-works price of
                                                     40 Sí of the ex-works price of the     the proctct
                                                     predict , and
                                                   - where, within the above limit , the
                                                     materials classified in the sane
                                                     heading as the product are only
                                                     used up to a value of b Sí of the
                                                     ex-worka price of tre product
 ---pagebreak---                                                                   - 64 -
 HS needing                                                           Vtorking or processing of non-originating materials
     ND .              Description of pr octet                           that confers the status of originating prode ta
     (D                           (2 )                                      (»)                OR                   (4 )
ØS. 01 and  Balloone and dirigibles ; aircraft ;        Manufacture in mich all the              Minuf acture in mich the value of
8102        apacecraft and spacecraft lamen vehicles    materials ueed are classified in a       all the materials uaod does not
                                                        heeding other than that of the           exceed 40 * of the ex-works price of
                                                        pr octet                                 the prodet
88.0.»      Parts of goodB of needing Nb . 8101 or      Manufacture in much the value of         ("fenuf acture in mich the value of
            88.02                                       all the materials of heading              all the materials used does not
                                                        No . 8103 used does not exceed 9 5       exceed 40 5 of the ex-work a price of
                                                        of the sx-works price of the pr octet     the prodet
8104        Parachutes ( including dirigible
            parachutes) and rotoefutes ; parts thereof
            and accessories thereto :
            - rotoefutes                                Manufacture from materials of any        8bnuf acture in mien the value of
                                                        heeding including other materials of all the materiale used doss not
                                                        heading ND . 8104                         exceed 40 S of the ex-works price of
                                                                                                  the prodet
            - other                                     Manufacture in mich the value of          tenuf acture in mich the value of
                                                        all the materials of heading              all the materials used does not
                                                        No . 8104 used does not exceed 9 \        exceed 40 % of the ex-worka price of
                                                        of the ex-works price of the pr octet     the prodet
                                                        htenufacture in mich the velue of         htenufacture in mien the value of
81 OS       Aircraft lamching gear , deci: -arrestor or
                                                        ell the materials of heading              all the materials used does not
             similar gear , grand flying trainers ,
             parte of the foregoing articles            No . 8109 used does not exceed 9 %        exceed »0 5 of the ex-works price of
                                                        of the ex-works price of the prodet       the prodet
                                                        tenufacture in mich all the               tenuf acture in mich the value of
 Chap 89     Slips , boats and floating structures
                                                        materials used are classified in e        all the materials used does not
                                                        heeding other than that of the            exceed 40 S of the ex-works price of
                                                        prodet. 8b »ever , hulls of heading       thsprodet
                                                        No . 89. 06 may not be used
 ---pagebreak---                                                                    - 65 -
 HS heading                                                             Wbrking or processing of non- originating materials
    No .               Description of pr ode t                           that confers the status of originating prodets
    (D                            (2 )                                       (3 )               OR                  (4 )
ex Chap 90  Optical , photographic , einen atographic ,   tenufacture :                           tenu facture in wiich the value of
            measuring , checking , precision , medical or - in which the value of all the         all the materials used does not
            surgical instruments and apparatus ; parts      materials used does not exceed        exceed 30 % of the ex-works price of
            and accessories thereof; except for those       40 % of the ex-works price of the     the product
            falling under the following headings or         prodet , and
            parts of headings for which the rules are - where , within the above limit , the
            set out below :                                 materials classified in the sane
                                                            heading as the prodet are only
            9a 01 , 9a 02, 9a 04, ex 9a 05, ex 9a 06,       used up to a value of 5 ï of the
            9a 07, 9a 11 , ex 9a 14, 9a 15 to 9a 20 aid     ex-works price of the prodet
            9a 24 to 9a 33
9α 01       Optical fibres and optical fibre bundles ;    tenufacture in which the value of
            optical fibre cables other thai those of      all the materials used does not
            heading No . 85.44 ; sheets and plates of     exceed 40 % of the ex-works price of
            polarising material; lenses ( including       the prodet
            contact lenses); prisms , mirrors and other
            optical elenente , of any material ,
            unmounted , other than such elenents of
            glass not optically worked
9α 02       Lenses , prisns , mirrors and other optical   tenufacture in vfiich the value of
            elements , of any material , mounted , being  all the materials used does not
            parts of or fittings for instruments or       exceed 40 % of the ex-works price of
            apparatus , other than such elements of       the product
            glass not optically worked
9αο4        Spectacles , goggles and the lile ,           tenufacture in viiich the value of
            corrective , protective or other               all the materials used does not
                                                          exceed 40 % of the ex-works price of
                                                          the prodet
 ---pagebreak---                                                                    - 66 -
HS heading                                                              Working or processing of norv originating matonaia
    ND .              Description of prodct                               tnet confers the statue of originating products
    (D                          (2 )                                          { ·>)             0 1                  (4 )
βκ 9Q.œ>   ü reculara , monoculars , other optical      "bnufactura :                             •bnufacture in >nich tne value of
           :elescopes , and moontings therefor , except     in vhich the value of all the         all the materials used does not
           ror astronuiiical refracting telescopes and      materials used does not exceed        exceed dO % of the ex-worke price of
           mountings therefor                               40 5 of the ex-works price of the     the prodct
                                                            prodct ,
                                                        - where , within the above limit , the
                                                            materials classified in the sane
                                                            heeding as the product are only
                                                            used up to a value of 6 % 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
                                                             originating materials used ,
                                                                                                   tfenufacture in tbich the value of
 ex 9α06   Photographic ( other than cinematographic)    ttanufacturs :
                                                                                                   all the materials uaed does not
           cameras ; photographic flashlight apparatus - in irfiich the valuB of aall the
           ex) flaatbulbs other than electrically            materials used does not exceed        exceed d0 % of the ex-worke price of
                                                             40 % of the ex-works price of the     the product
            ignited flaetbulbs
                                                             prodct ,
                                                         - where , within the above limit , the
                                                             materials classified in the sane
                                                             heading as the product are only
                                                             used up to a value of 9 % of the
                                                             ex-works price of the prodct , and
                                                          - where the value of all the non-
                                                             originating materials used does
                                                              not exceed the value of the
                                                              originating materials used
                                                          ttonufacture :                            ttenufacture in vhich the value of
  9α 07      Cinematographic cameras and projectors ,                                               all the materials used does not
             vhether or not incorporating sound           - in uPich the value of all the
                                                              materials used does not exceed        exceed '0 5 of the ex-worka price of
             recording or reproducing apparatus
                                                              40 % of the ex-works price of the     the prodct
                                                              product ,
                                                           - where , within tne above limit , the
                                                              neterials classified in tne sane
                                                              heading as the product are only
                                                              uaed up to a value of S % of the
                                                              ex-worka price of the product , and
                                                           - where the value of all the non¬
                                                              originating materials uaed does
                                                               not exceed the value of the
                                                               originating materials used
 ---pagebreak---                                                                                67 -
 HS heading                                                                        Marking or proceasing of nnn-originat ing materials
    No .                Descriptirn of prcxic t                                       that. confers the status of originating products
                                     mimi               /tj-v jjrrtgwivxcrgv-rtar «o-wn »wami<N
    (1 )                          (2 )                                                     (5)               0 R                (4 )
9a ii       Compound optical microscopes , including
                                                              i.'Wän.jfactijr e :                              fhnufacture in which the value of
            those for photomicrography , cinemaproto-           - in which the value of all the                all the materials used does not
            graphy or microprojection                               materials used does not exceed             exceed 30 % of the ex-works price of
                                                                    ■40 % of the ex-works price of the         the product
                                                                    product ,
                                                                - where , within the above limit , the
                                                                    mat erials classified in ths sane
                                                                    heading as the prodjet are only
                                                                     used up to a value of 5 % of the
                                                              ! 6V--W0 rks price of the prodet , and
                                                              j- where the value of all the non-
                                                                    originating materials used does
                                                              !     not exceed the value of the
                                                              ■     originating materials used
ex 90. 14   Other navigational instrunonts anti               il'anufacture in which the value of
            appliances                                        I ail the materials used does not
                                                              Jaxueed 4 0 % of the ex-works price of
                                                              iine predict
9α 15       Surveying ( including photogrsnmetrical           jffenufsecure in which the value of
            sixveying) , hydrographic , oceanographic ,       jail tne materials used does not
            hydrological , meteorological or                  i exceed 4 0 IS of the ex-works price of
            geophysical instruments and appliances ,            trie product
            excluding ccmpasses ; rangefinders
9α 16       Balances of a sensitivity of 5 eg or                ilanufaeture in which the value of
            better , with or without weights                    ail trie materials used does not
                                                                exceed 40 % of the ex-works price of
                                                                the product
9αΐ7        Dr swing , marking-out or mathematical              Manufacture in which the value of
            calculating instruments ( for example ,             all the materials used does not
            drafting machines , pantographs ,                   exceed 40 SS of the ex-works price of
            protractors , drawing sets , slide rules ,          tne product
            disc calculators); instruments for
            ireasuring length , for use in the herd ( for
            example , measuring rods and tapes ,
            rrdcraneters , callipers , not specified or
            included slsevdere in this Chapter
 ---pagebreak---                                                                    - 68 -
 HS healing                                                             Working or processing of non-originating materials
     ND .               Description of prodet                             that confers the status of originating prode ta
      (D                          (2 )                                       0)                 OR                   (4 )
90.18       [ netamente end appliances used in
            nedical , eirqical , dentai or veterinary
            sciences , incluí ing scintigraphie
            apparatus , other electro- medical apparatus
            and sight-testing inet run enta :
            - dentists' chairs incorporating dental       tenufacture from materials of any       f-bnufactire in Wiich the value of
               appliances or dentists' spittoons          heading , including other materials     all the materials used does not
                                                          of heading ND . 90. 18                  exceed 40 5 of the ex-works price of
                                                                                                  the product
            - otrer                                       tenufacture :                           f-fenufactire in *hich the valuB of
                                                          - in Wiich the value of all the         all the materials used does not
                                                             materials used does not exceed       exceed 25 % of the ex-works price of
                                                             40 % of the ex-works price of the    the prodet
                                                             product , and
                                                          - where , within the above limit , the
                                                             materials classified in the sane
                                                             heading as the prodjet are only
                                                             used up to a value of 5 % of the
                                                             ex-works pries of the product
90.19       ft chano- therapy appliances ; message        Nbnufacture :                           tenufactire in wiich the value of
             apparatus ; psychological aptitude- testing - in which the value of all the           all the materials used does not
             apparatus ; ozone therapy , oxygen therapy ,    materials used does not exceed        exceed 25 % of the ex-works price of
             aerosol therapy , artificial respiration or     40 % of the ex-works price of the the prodet
             other therapeutic respiration apparatus         product , and
                                                          - where , within the above limit , the
                                                             materials classified in the sane
                                                             heading as the prode t are only
                                                             used up to a valuB of 9 % of the
                                                             ex-works price of the prodjet
                                                           tenufacture :                           tenufacture in Wiich the valuB of
 90. 20      Other breathing appliances and gas masks ,
                                                          - in which the value of all the          all the materials used does not
             excluding protective masks ha/ ing neither
             mechanical parta nor replaceable filters        materials used does not exceed        exceed 2 5 % of the ex-works price of
                                                             40 % of the ex-worke price of the     the prodet
                                                             product , and
                                                           - where, within the above limit , the
                                                             materials classified in the sane
                                                             heading as the product are only
                                                             used up to a value of 9 % of the
                                                             ex-works price of the product
 ---pagebreak---                                                                   - 69 -
 HS heading                                                           Working or processing of non-originating materials
     No .              Inscription of product                            that confers the statue of originating pr octets
     (1 )                         (2 )                                      (3 )               OR                  (9 )
90. 24      Nb chines and appliances for testing the     Ntenufacture in *hich the value of
            harmless , strength , compressibility ,      all the materials used does not
            elasticity or other mechanical properties    exceed 90 % of the ex-works price of
            of materials ( for exanple , metals , wood,  the pr octet
            textiles , paper , plastics)
90. 25      Hydrometers and similar floating             Nbnufacture in teich the value of
            instruments , therm cmeters , pyrometers ,   all the materials used does not
            barometers , hygrometers and psychrometers , exceed 90 % of the ex-works price of
            recording or not , and any combination of    the pr octet
            these instrunents
9α 26       Instrunents and apparatus for measuring or Nbnufacture in vhich the value of
            checking the flow , level , pressies or      all the materials used does not
            other varables of liquids or gases ( for     exceed 90 ÍS of the ex-works price of
            exanple , flow meters , level gauges ,       the pr octet
            manometers , heat meters) , excluding
            instrunents and apparatus of heading
            No . 9a 19, 9a 15, 9a 28 or 9a 32
9α 27       Instrunents and apparatus for physical or    Nbnufacture in which the value of
            chemical analysis ( for exanple ,            all the materials used does not
            polarimeters , reftactcmeters ,              exceed 90 ÍS of the ex-works price of
            spectrometers , gas or smoke analysis        the pr octet
            apparatus); instrunents and apparatus for
            measuring or checking viscosity , porosity ,
            expansion , surface tension or the lite ;
            instruments and apparatus for measuring o
            checking quantities of heat , sound or
            light ( including exposure meters);
            microtomes
9α 2Β       Gas , liquid or electricity supply or
            prode tion meters , including calibrating
            meters therefor :
            - parts and accessories                      Nbnufacture in vhich the value of
                                                         all the materials used does not
                                                         exceed 90 % of the ex-works price of
                                                         the product
                                Cont'd                                    Cont'd                                Cont'd
 ---pagebreak---                                                                      - 70 -
 HS nettling                                                              Working or processing of non-originating materials
     No .                 Description of prodLct                            that conferà the status of originating prodete
     (1 )                           (2 )                                       (3 )               OR                  (4 )
9α 28        - other                                       tenuf actué :                            i-fenuf actué in mich the value of
( tont' d)                                                 - in mich the value of all the           all the materials used does not
                                                               materials used does not exceed       exceed 30 % of the ex-works price of
                                                               40 % of the ex-works price of the    the prodet
                                                               prodLct , and
                                                           - where the value of all the non-
                                                               originating materials used does
                                                               not exceed the value of the
                                                               originating materials used
9129         Involution coulters , prodetion coulters ,    ffenufactue in mich the value of
             trimeters , milecmeters , pedometers and       all the materials used does not
             the lile ; speed indicators and               exceed 40 % of the ex-works price of
             tachometers , other than those of headings     the prodLct
             Nos. 9a 14 or 9a 15 ; stroboscopes
9130         3sc il loseopes , speet run analysers and      htenufactué in mich the value of
             other instruments and apparatus for            all the materials used does not
              tresser ing or checking electrical            exceed 40 % of the ex-works price of
              quantities , excluding meters of heading      the prodLct
             No . 9128; instruments and apparatus for
              ireaauing or detecting alpha, beta , gamma ,
              X-ray , cosmic or other ionising radiations
 9131         hbaeuring or checking instruments ,           hfenufactué in mich the value of
               appliances and machines , not specified or    all the materials used does not
               included elsemere in this Chapter , and      exceed 40 S of the ex-works price of
               parte thereof; profile projectors             the prodet
 9132         Ajtomatic regulating or controlling            ffenufactue in mich the value of
               instruments and apparatus                     all the materials used does not
                                                             exceed 40 % of the ex-works price of
                                                             the prodet
  91 3.5      Parts and accessories ( not specified or       tenufactue in mich the value of
                inclLdsd elsewhere in this Chapter) for      all the materials used does not
                machines , appliances , instruments or       exceed 40 % of the ex-works price of
                apparatus of Chapter 90                       the prodet
 ---pagebreak---                                                                   - 71 -
 HS heading                                                            Working or processing of non-originating materials
    No .               description of product                            that confers the status of originating pr octets
    (D                           (2 )                                       (3 )               OR                  (4 )
ex Chap 91  Clocks and watches and parts thereof;       Nbnufacture in which the value of
            except for those falling inder the          all the materials used does not
            following headings or parts of headings     exceed 40 % of the ex-works price of
            for vhich the rules are set out below :     the procLct
            91.05, 91.09 to 91.12 and 91.13
91.05       Other Clocke                                ffenufacture :                           Nbnufactire in which the value of
                                                        - in vhich the value of all the          all the materials used does not
                                                           materials used does not exceed        exceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of the     the procLct
                                                           proctet , and
                                                        - where the value of all the non-
                                                           originating materials used does
                                                           not exceed the value of the
                                                           originating materials used
91.09       dock m avenents complete and assembled      Manufacture :                            tenufactire in which the value of
                                                        - in vhich the value of all the          all the materials used does not
                                                           materials used does not exceed        exceed 30 % of the ex-works price of
                                                           40 % of the ex-works price of the     the product
                                                           product , and
                                                        - where the value of all the non¬
                                                           originating materials used does
                                                           not exceed the value of the
                                                           originating materials used
91.10       Cbmpíete watch or clock movements ,         Manufacture :                            Manufactire in which the value of
            inassembled or partly assembled ( movenent  - in vhich the value of all the          all the materials used does not
            sets); incomplete watch or clock               materials used does not exceed        exceed 30 Sí of the ex-works price of
            movenenta , assembled; rough watch or clock    40 % of the ex-worka price of the     the procLct
            moven ente                                     procLct , and
                                                        - where , within the above limit , the
                                                           materials classified in heading
                                                           No . 91.14 are only used up to a
                                                           value of 5 Sí of the ex-works price
                                                           of the procLct
 ---pagebreak---                                                                    - 72 -
 H5 heading                                                             Working or processing of non-originating materials
     No .              Description of pr ode t                            that confers the status of originating prode ts
     (D                            (2 )                                      (3 )               OR                  (4 )
91.11       fetch esees and cases of a similar type       fenufacture :                           fenufactire in which the value of
            for other goocto of this Chapter , and parts  - in which the valuB of all the         all the materials used does not
            thereof                                          materials used does not exceed       exceed 30 5 of the ex-works price of
                                                             40 5 of the ex-works price of the    the product
                                                             product , and
                                                          - where , within the above limit , the
                                                             materials classified in the sane
                                                             heading as the product are only
                                                             used up to a value of 5 % of the
                                                             ex-works price of the prodet
91.12       Clock cases and cases of a similar type       Nbnufacture :                           fenufactire in which the value of
             for other gooda of this Chapter , and parts - in which the value of all the           all the materials used does not
            thereof                                          materials used does not exceed        exceed 30 % of the ex-works price of
                                                             40 % of the ex-works price of the     the product
                                                             prodet , and
                                                          - where, within the above limit , the
                                                             materials classified in the sane
                                                             heeding as the prodet are only
                                                             used up to a value of 9 % of the
                                                             ex-works price of the prodet
 91.13       fetch straps , wetch bends and watch
             bracelets , and parts thereof:
             - of base metal , whether or not plated , or Manufactiee in which the value of
               of clad precious metal                      all the materials used does not
                                                           exceed 40 % of the ex-works price of
                                                           the prodet
             - other                                       Manufacture in which the value of
                                                           all the materials used does not
                                                           exceed 50 % of the ex-works price of
                                                           the prodet
  Oiap 92     Mjsical instruments ; parts and accessories fbnufacture in which the value of
              of such articles                             all the materials used does not
                                                           exceed 40 % of the ex-works price of
                                                           the product
 ---pagebreak---                                                                     - 73 -
    H. S.                                                                                       Working or processing
   Heading                       Description of prodet                                carried out on non-originating materials
     ND .                                                                                  that confers originating status
      (1 )                                 (2 )                                                          (3 )
Chap 93       Arms and anmunitione ; parta and accessories thereof         htenufactue in which the value of all the materials used
                                                                           does not exceed 50 % of the ex-works price of the proctet
ex 94. 01 and Oase metal furnitua, incorporating unstuffed cotton          Ifenufactue in thich all the materials used are classified
ex 94.03      cloth of a weight of 300          or less                    in a heading other then that of the product
                                                                            IHR
                                                                           tenufactué from cotton cloth already made up in a form
                                                                           ready for use of heading No . 94.01 or 94.03, provided :
                                                                           - its value does not exceed 25 % of the prodet , and
                                                                           - all the other materials used are already originating and
                                                                              are classified in a heading other than heading No . 94.01
                                                                              or 94. 03
94.05         Lamps and lighting fittings including searchlights and       fcnufactue in Wiich the value of all the materials used
              spotlights and parts thereof, not elsewhere specified or     does not exceed 50 % of the ex-works price of the prodet
              included; illuminated signs , illuminated nene- pi ates and
              the lite , having a permanently fixed light source , and
              parts thereof not elsewhere specified or included
94.06         Prefabricated buildings                                      Lbnufacture in Wiich the value of all the materials used
                                                                           does not exceed 50 % of the ex-works price of the prodet
ex 95. 02     Oolls , with electric motors                                 I'fenufactue in which the electric motor used must be
                                                                           originating and all other materials used must be
                                                                           classified in a heading other thai that of the prodet
95.03         Other toys; reduced-size ("scale") models and aimilar        Manufactue in which :
              recreational models , working or not ; puzzles of all kinds - all the materials of heading No . 85.01 , 85.01, 85.04 or
                                                                              85.26 used must be originating , and
                                                                           - all other materials used are classified in a heading
                                                                              other than that of the prodet and that their value does
                                                                              not exceed 50 % of the ex-works price of the prodet
 ---pagebreak---                                                                       - 74 -
      H. S.                                                                                        Working or processing
     Heading                      Deacription of prodLct                                carried out on non- originating materials
        No .                                                                                  that confers originating statue
        0 )                                  (2 )                                                           0)
ax 96. 06     Articles and equipment for gymnastics , athletics , other       fbnufacture from materials not clresified in the sane
              aporta ( excluding table temia) or outdoor ganes not            heading as the prodct . However , roughly shaped blocks
              specified or included elsewhere in this Chapter ; swimming for making golf elms may be used and the other materials
              pools and paddling pools                                        classified in the sane heading may also be used providing
                                                                              their value does not exceed 5 % of the ex-works price of
                                                                              the prode t
9 5. 07       Kiafung rode , fish-hooks and other line fishing tackle ;       ffenufacture in which all the materials used are classified
              fish landing nets , butterfly nets and similar nets ; decoy in a heading other than that of the prodxt . However ,
              'binda' ( other than those of heading Nd . 92.08 or 97.05 ) materials classified in the sane heading may be used
              end similar hinting or shooting requisites                      provided their value does notexceed 5 % of the ex-works
                                                                              price of the product
ex 96. 01 and Articlee of animal , vegetable or mineral carving               Nfenufactire from 'worked' carving materials of the sane
ex 96.02      materials                                                       heading
ex 96. 0.1    Et ocnis and brushes ( except for besome and the lile and
              brushes made from marten or squirrel hair) , hand-              fbnufacture in which the value of all trie materials used
              operated mechanical floor sweepers , not motorised , paint      does not exceed 50 % of tra ex-works price of tra prodct
              pad6 and rollers , squeegees and mope
96.05         Travel sets for personal toilet , sewing or shoe or
              clothes cleaning                                                Each item in the set must satisfy the rule , which would
                                                                              epply to it if it vare not included in the set . However ,
                                                                              non-originating articles may be incorporated , provided
                                                                              their total value does not exceed 1 5 Sí of tra ex-worke
                                                                              price of the set
96.06         Buttons , press- faat eners , snap- fasteners and press-studs , ftenufacture in which all the materials used are clrasified
              button moulds and other parts of these articles ; button        in a heading other than that of the product and provided
              blanks                                                          their value does not exceed 50 % of the ex-works price of
                                                                              the product
 ---pagebreak---                                                                   - 75 -
    H. S.                                                                                     Working or processing
   Heading                      Description of product                              carried out on non-originatinq materials
      No .                                                                               that confers originating status
      (1 )                                (2 )                                                         (3 )
96.08      Bell point pens ; felt tipped and other poroue-tipped pens
           and martere , fountain pens , stylograph pens and other
           pens ; duplicating stylos , propelling or sliding pencils ;
           pen-holders , pencil- holders and similar holders ; parts
            ( inclui ing caps and clips) of the foregoing articles ,
           other then those of heading No . 96.09:
           - fountain pens , stylograph pens and other pens with nibs    fbnufacture in which all the materials used are classified
                                                                         in a heading other than that of the product . However ,
                                                                         nibs or nib points may be used and the other materials
                                                                         classified in the sane heading may also be used provided
                                                                         their value does not exceed 9 % of the ex-works price of
                                                                         the product
           - other                                                       Manufacture in which the value of all the materials of
                                                                         heading No . 96.08 used does not exceed 3 % of ti * ex-works
                                                                         price of the product
96.12      Typewriter or similar ribbons , inted or otherwise            ttenuf acture in which all the materials used are classified
           prepared for giving impressions , whether or not on spools in a heading other than that of the product and provided
           or in cartridges ; ink-pads , vfiether or not inted , with or their value does not exceed 50 % of the ex-works price of
           without boxes                                                 the product
96.13      Cigarette lighters and other lighters , whether or not
           mechanical or electrical , and parts thereof other than
                                                                                 >
           flints and wicks :
           - lighters with piext igniter                                 ttenufacture in which the value of all the materials of
                                                                         heading No . 96. 13 used does not exceed 30 % of the
                                                                         ex-works price of the product
           - other                                                       Nbnufacture in which the value of all the materials of
                                                                         heading No . 96.13 used does not exceed 5 % of the ex-works
                                                                         price of the pr octet
ex 96. 14  Smoking pipes or pipe bowls                                   kbnufseture from roughly shaped blocks
 ---pagebreak---                                                           MOVEMENT CERTIFICATE
  1 . Exporter (Nama . ha maraaa. oountry)
                                                                                 EUR.1                     NO A
                                                                        2. CartAjta used In preferential trade batiraan
  3.              ( Nama. tua aUdraaa. country) ( OpUonaO
□                                                                                                              and
3
£
                                                                                    | ln»wn »ppfopri > couotru» groupe o* courtine* oc terniones )
I
b
                                                                        4. Country, group of countries             6. Country, group of countrios
I                                                                          or territory In which the
                                                                           products are considered as
                                                                                                                       or territory of dostination
                                                                           originating
! 9. Transport dstads (Optional)                                        7. Remarks
?
;
к
  9. Item number ; Marks and numbers ; Number and kind of packages ( ' ); Description of goods                    9 . Oroas               10.
                                                                                                                      wetght (kg)              ( Optkonk)
                                                                                                                      or o titer maa
                                                                                                                      sure (Htrss,
                                                                                                                      nri, etc.)
I
  11 . CUSTOMS ENDORMAIENT                                                                   12. DECLARATION BY THE EXPORTER
       Déclaration certtfted                                                                     I , the undersigned , declare that the good#
                                                                                                 desenbed above meet the conditions required
«      Export document (*)                                                                       tor the issue of this certificate .
b
       Form . No ..
       Customs office .
       Issulng country or tsrritory                             Stamp
                                                                                                 Place and date
       Oats .
!                           (Slgnmmt
                                                                                                                        { Signa***)
 ---pagebreak---     IS. REQUE8T FOR VERIFICATION, to :                                 14. RESULT OF VERIFICATION,
                                                                       Verification carried out shows that this certificate ( ' )
                                                                        r–1      was Issued by the customs office Indicated and that
                                                                             *   the Information contained therein Is accurate .
                                                                        r~i      does not meet the requirements as to authenticity and
                                                                        1–1      accuracy (see remarks appended).
    Verification of the authenticity and accuracy of this certificate
    is requested .
                               ( Flace 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 MOVEMEMT CERTIRCATE
  1 . Itportof [NOT», tu« KMítM oounrryl
                                                                                EUR.1                     NO A
                                                                                         to· MM omfHøt to tei· owwpHto| Mi term
                                                                       2. Application lor a certificate to ba uaed In pratarantial trade
                                                                          between
i J. ÇpwalgnB » |Hw>. tu» »a*»»« cowMry) (Opnorm)
                                                                                                              and
i
i
\                                                                                  ( ΙΟΜΠ appropri·!· counîn·· group· of counin·· or terrtion·· )
»
                                                                       4. Country, group ot countrlaa             S. Country, group ot countria*
!                                                                         or torrttory In which tha
                                                                          producta ara conaldarod aa
                                                                                                                     or territory ot deatlnatlon
                                                                          originating
! 4. Tranapoct dat··» (Opnorm)                                         7. H emerita
!
?
t
ε g. Kam number; Marica and number· ; Number and Und «X pacfcagea ( ' ); Deacriptlon of good·                    0. Qroaa               10. ktvolcea
                                                                                                                     weight (kg)             ( Opt»«·!)
                                                                                                                     or other ma»
                                                                                                                     aura ( lltrea ,
                                                                                                                     m*, ate.)
 ---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 )
                                                                  i
( ' ) For exempt* Import documents, movement certlficatea. Invoices, manufacturer'! declarations, etc , referring to the products used In manufacture
       or to the goods re-exported In the same state.
 ---pagebreak---                                                              ■ANSI-S V
                                          Declaration rcfcrrcd io in Artide g ( 1 ) ( b )
I , the undersigned , exporter of the goods covered by this document declare ( hat except where otherwise
indicated ( ' ), the goods meet the conditions to obtain originating status in preferential trade with
and that the country of origin of the goods is
                                                                                             ( Place and date )
                                                                                                 ( Signature )
                                                                      ( The signature must be followed by the name of the
                                                                      signatory in clear script ).
  ( ■ ) When an invoice also includes products no. originating ,n the Common,,) . C e U t a , M e 1 1 1 1 a
       I e 1 a n d S. 'he exporter must Jc.irlv indic.itr rhem .                .      ,
       1 si anas-
  I 1 ) The Commumty ,
                             Ceuta ,' Helilla , the Canary Islands                         .           ,     .  ,      ,.
  (•) Reference can be made to a specific column of the ,nvo.ee m svh.cn me country or origin of each product ,s entered.
 ---pagebreak---                                                 ANNEX VI A
             DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS
     I, the undersigned, declare that the goods listed on this invoice ... (')
     were produced in . ( ’) and satisfy the rules of origin governing preferen­
     tial trade with :
     .0
     I undertake to make available to the customs authorities, if required, evidence In support of this
     declaration .
     .O                                                             . (•)
                                                                    . (•)
 Note
 The text inside the box , suitably completed in conformity with the footnotes below, constitutes a suppliers’
 declaration. The footnotes do not have to be reproduced.
 (‘) – If only some of the goods listed on the invoice are concerned they should be clearly indicated or
         marked and this marking entered on the declaration as follows :
         ' . listed on this invoice
         and marked . . _ . were produced
     – If a document other than the invoice or an annex to the invoice is used (see Article 3), the name of
         the document concerned shall be mentioned instead of the word ‘invoice’.
(*) The Community, Member State or partner State. Where a partner State is given, a reference must also
     be made to the Community customs office holding the EUR. l(s^ or other proof of origin con ¬
     cerned , giving the No of the document(s ) concerned and , if possible , the rele -
(’) List partner State or States concerned. vant customs entry No involved .
(*) Place and date.
(*) Name and function in company.
(*) Signature.
 ---pagebreak---                                                  ANNEX VI B
    LONG-TERM DECLARATION FOR PRODUCTS HAVING PREFERENTIAL ORIGIN STATUS
      I, the undersigned, declare that the goods described below :
      which are regularly supplied to ... (’) were produced
      in .. . . . (‘) and satisfy the rules of origin governing, preferential trade
      with . (’). .
      This declaration is valid for all further shipments of these products dispatched from
      . . . to ... (*).                                                     I   undertake   to   inform
       . (’) immediately if this declaration is no longer valid.
      I undertake to make available to the customs authorities, if required, evidence in support of this
      declaration .
       . (')                                                         . C)
                                                                     . O
Note
The text inside the box, suitably completed in conformity with the footnotes below, constitutes a suppliers’
declaration. The footnotes do not have to be reproduced.
( ‘ ) Description .
(*) Commercial désignation as used on invoiers, e.g. model No.
(’) Name of company being supplied .
(*) The Community, Member State or partner State. Where a partner State is given, a reference must be
       made to the Community customs office holding the EUR l(s) or other proof of origin concerned .
(*) List partner State or States concerned.
(*) Insert dates. The period should not normally, subject to the conditions laid down by the customs
       authorities, exceed 12 months .
Ç) Place and date.
(*) Name and function, name and address of company.
(*) Signature .
 ---pagebreak---                                                     ANNEX VI C
          DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL ORIGIN STATUS
      I, the undersigned, declare that the goods listed on this invoice . ( ')
      were produced in . (’)
      and incorporate the following components or materials which do not have Community origin
      for preferential trade :
      .O .(*> . n
      . (•)
      I undertake to make available to the customs authorities, if required , evidence in support of this
      declaration .
      . O                                                                . C)
                                                                         . O
 Note
 The text inside the box, suitably completed in conformity with the footnotes below, constitutes a suppliers’
 declaration . The footnotes do not have to be reproduced .
 (') – If only some of the goods listed on the invoice are concerned they should be clearly indicated or
          marked and this marking entered on the declaration as follows : ‘Listed on this invoice
          and marked . were produced
     – If a document other than the invoice or an annex to the invoice is used (see Article 3 ), the name of
          the document concerned shall be mentioned instead of the word ‘invoice’ .
(*) The Community or Member State .
(*) Description is to be given in all cases. The description must be adequate and should be sufficiently
     detailed to allow the tariff classification of the goods concerned to be determined.
(*) Customs values to be given only if required.
(’) Country of origin to be given only if required. The origin to be given must be a preferential origin , all
     other origins to be given as ‘third country’ .
(*) ‘and have undergone the following processing in [the Community] [ Member State]
     .’ to be added with a description of the processing carried out if this
     information is required.
O Place and date.
(■) Name and function in company.
(*) Signature.
 ---pagebreak---                                                      ANNEX VI D
            LONG-TERM DECLARATION FOR PRODUCTS NOT HAVING PREFERENTIAL
                                                   ORIGIN STATUS
      I, the undersigned, declare that the goods described below . (' )
      . (’) which are regularly supplied to . (’)
      were produced in       . . . (4) and incorporate the following components
      or materials which do not have Community origin for preferential trade :
       . (*) . o . o
      . o
      This declaration is valid for all further shipments of these products dispatched from
      . to . (*). I undertake to inform
        . ( ’) immediately if this declaration is no longer valid .
      I undertake to make available to the customs authorities, if required, evidence in support of this
      declaration .
      . O                                                                 . (")
                                                                          . (")
 Nole
The text inside the box, suitably completed in conformity with the footnotes below, constitutes a suppliers’
declaration . The footnotes do not have to be reproduced .
 ( ') Description .
 (•) Commercial désignation as used on invoices, e.g. model No.
 (’) Name of company being supplied.
 (4) The Community or Member State.
 (*) Description is to be given in all cases. The description must be adequate and should be sufficiendy
       detailed to allow the tariff classification of the goods concerned to be determined .
 (*) Customs values to be given only if required.
 O Country of origin to be given only if required. The origin to be given must be a preferential origin, all
       other origins to be given as ‘third country*.
 (•) 'and have undergone the following processing in [the Community] [Member State] .
       .> to be added with a description of the processing earned out if this information is required.
 O Insert dates. The penods should not normally, subject to the conditions laid down by the customs
       authorities , exceed 12 months .
('*) Place and date.
(") Name and function, name and address of company.
(") Signature .
 ---pagebreak---                                                            ANNEX VII
 1 . Supplier (Full name and address, country)
                                                                              INFORMATION CERTIFICATS
3.      Consignes (Full name end address, counlry)
                                                                      For use In facilitating the preferential trade
                                                                          between the European Communities
                                                                   and .
                                                                      ( Name of country or countries or preferential arrangement )
NOTES                                                           4.  Remarks
( ' ) The term ‘invoice 1 shall also be taken as including
       delivery notes or other commercial documents relat¬
       ing to the shipment or shipments concerned and
       upon which the declaration or declarations con¬
       cerned were given .
(*) In the case of long-term declarations, this box need
       not be completed .
(3) The goods shown In box 6 must be described in
       accordance with commercial practice and with suffi¬
                                                                5.  Invoice(s) No(s) ( ’ ) (2)
       cient details to enable them to be identified .
(4) Indicate appropriate text .
6.     Item number – Marks and numbers – Number and kind of packages – Description of                            7.    Net mass
       goods supplied 0)                                                                                               ( kg )
8. This/These declaration(s) concerning the origin status of the goods described above In box 6 made (4):
      j | on the invoice(s) (') shown in box 5 and which are attached to this certificate
      n on my long-term declaration of .
       -1                                                                                      ( Date )
      is/are correct .
                                                                                  Place :
9.     CUSTOMS CERTIFICATION
                                                                                  Date :
       Declaration certified                           Stamp :
                                                                                  Name and signature :
       Customs document (where appropriate) :          Type :
       No :
       Customs office :
       Issuing country or temtory :
       Date :
       Signature :
 ---pagebreak---                                                                  ANNEX
                                                                            VIII
1 . Supplier ( Fu* name and address, country)
                                                                                  APPLICATION FOR INFORMATION
                                                                                                    CERTIFICATE
3. Consignee (FuN name and address , country)
                                                                              For us· In facilitating the preferential trade
                                                                                  between the European Communtttea
                                                                           and .
                                                                              ( Nam· of country or countries or preferentiel arrangement)
NOTES                                                                   4.  Remarks
( ' ) The term Invoice' shall also be taken as Including
       delivery notes or other commercial documents relat¬
       ing to the shipment or shipments concerned and
       upon which the declaration or declarations con¬
       cerned were given .
(*) In the case of long-term declarations , this box need
       not be completed .
(*) The goods shown in box 6 must be described In
       accordance with commercial practice and with suffi¬
       cient details to enable them to be Identified .                  5.  Invoice(s ) No(s ) ( ' ) (*)
(4) Indicate appropriate text.
8. Item number – Maries end numbers – Number and kind of packages – Description of                                       7.    Net mass
       goods supplied (3)                                                                                                      ( kg)
8. This/These declaratk>n(8) concerning the origin statue of the goods described above in box 6 made (*):
               on the Invoice) a) ( ' ) shown In box 5 and which are attached to this certificate
               on my long-term declaration of . •••••••
      la/ ara correct.
                                                                                          Place :
                                                                                          Date :
                                                                                          Name and signature :
 ---pagebreak---                             ANNLX        ] x
                      i- 30 mm -►
                     f
                       (')     EUR . 1
                   E
                   E
                  o
                  CD
                               C)
                  ▼ l__
( ’ ) Initials or coat of arms of the exporting State
( 2 ) Such information as is necessary for the identification of the approved exporter .
 ---pagebreak---                                        <0
              COMPETITIVENESS AND EMPLOYMENT IMPACT STATEMENT
The reason for this proposal is that the current basis for the rules of
origin for trade between the Canary Islands , Ceuta and Melilla and the rest
of the Community ( the CCC Nomenclature ) will be replaced by the Harmonized
System on 1 January 1988 . Thus , new and strictly equivalent rules have to
be adopted based on the Harmonized System .
It is the express intention that these new rules have overall the same
economic effect on those they replace .