CELEX: 
Language: en
Date: 1988-07-09 00:00:00
Title: Council Regulation (EEC) No 1958/88 of 24 May 1988 on the application of Decision No 1/88 of the EEC-Norway Joint Committee amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation #Decision No 1/88 of the EEC-Norway Joint Committee of 25 January 1988 amending Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation #Protocol 3 concerning the definition of the concept of 'originating products' and methods of administrative cooperation

No L 180 / 71
9 . 7 . 88                          Official Journal of the European Communities
                                   COUNCIL REGULATION (EEC) No 1958/88
                                                    of 24 May 1988
               on the application of Decision No 1/88 of the EEC-Norway Joint Committee amending
               Protocol 3 concerning the definition of the concept of 'originating products' and methods
                                              of administrative cooperation
THE COUNCIL OF THE EUROPEAN COMMUNITIES,                        Whereas it is necessary to apply this Decision in the
                                                                Community,
Having regard to the Treaty establishing the European
Economic Community, and in particular Article 113               HAS ADOPTED THIS REGULATION :
thereof,
                                                                                          Article 1
Having regard to the proposal from the Commission,
                                                                Decision No 1 / 88 of the EEC-Norway Joint Committee
Whereas the Agreement between the European                      shall apply in the Community.
Economic Community and the Kingdom of Norway was
signed on 14 May 1973 and entered into force on 1 July          The text of the Decision is attached to this Regulation .
 1973 ;
                                                                                          Article 2
Whereas, by virtue of Article 28 of Protocol 3
 concerning the definition of the concept of 'originating       This Regulation shall enter into force on the day of its
 products' and methods of administrative cooperation,            publication in the Official Journal of the European
 which forms an integral part of the above Agreement,            Communities
 the Joint Committee has adopted Decision No 1 /88
 amending Protocol 3 ;                                           It shall apply with effect from 1 January 1988 .
                This Regulation shall be binding in its entirety and directly applicable in all Member
                States .
                Done at Brussels, 24 May 1988 .
                                                                                       For the Council
                                                                                        The President
                                                                                     H.-D . GENSCHER
 ---documentbreak---   No L 180 /72                          Official Journal of the European Communities                                   9 . 7 . 88
                         DECISION No 1 /88 OF THE EEC-NORWAY JOINT COMMITTEE
                                                      of 25 January 1988
                  amending Protocol 3 concerning the definition of the concept of 'originating products'
                                          and methods of administrative cooperation
 THE JOINT COMMITTEE,                                              Whereas it is therefore appropriate for the proper func­
                                                                   tioning of the Agreement to incorporate in a single text
                                                                   all the provisions in question with a view to facilitating
                                                                   the work of users and customs administrations,
 Having regard to the Agreement between the European
 Economic Community and the Kingdom of Norway,
 signed in Brussels on 14 May 1973 ,
                                                                   HAS DECIDED AS FOLLOWS :
 Having regard to Protocol 3 concerning the definition of
 the concept of 'originating products' and methods af
 administrative cooperation, and in particular Article 28                                    Article 1
 thereof,
                                                                   The text of Protocol 3 as amended and supplemented by
                                                                   Decisions No 2 / 85 , No 1 / 86, No 2 / 86, No 3 / 86, No
                                                                   1 /87, No 2/87 and No 3/87 is hereby replaced by the
                                                                   text annexed to this Decision .
Whereas the origin rules contained in Protocol 3 are
 based on the use of the Customs Cooperation Council
 Nomenclature ; whereas the Customs Cooperation
 Council approved the 'International Convention on the
 Harmonized Commodity Description and Coding                                                 Article 2
 System' (hereinafter referred to as the harmonized
system) on 14 June 1983 ; whereas it is the intention that,        1.     Products which were exported before 1 January
 as from 1 January 1988 , the harmonized system will               1988 , accompanied by an EUR. 1 certificate, form
replace the current nomenclature for the purposes of               EUR. 2 or by an invoice containing the exporter's
 international trade ; whereas it is therefore necessary to        declaration as provided for in Annex V to Protocol 3,
 adopt the rules of origin contained in Protocol 3 so that         shall be considered as originating under the rules in force
they are based on the use of the harmonized system ;               on 1 January 1988 .
Whereas, in the light of experience, the presentation of           2.     EUR. 1 certificates, forms EUR. 2 or the invoices
the origin rules could be improved by grouping all the            containing the exporter's declaration as provided for in
exceptions to the basic change of heading rule into one           Annex V to Protocol 3 , issued or made out before 1
list and by providing detailed guidance on how it should          January 1988 under the rules in force before that date
be interpreted ;                                                  shall be accepted up to and including 30 April 1988
                                                                  according to the rules in force when they were issued.
Whereas it is necessary to amend Articles 2, 5 and 6 and          Forms EUR. 2 fulfilling the conditions set out in Articles
the explanatory notes in Annex I as a consequence of the          8 ( 1 ) (b) and 14 of Protocol 3 to the Agreement between
adoption of a single list;                                        the European Economic Community and the Kingdom
                                                                  of Norway in force on 30 June 1987, including forms
                                                                  EUR. 2 carrying the entry 'EFTA-SPAIN-TRADE' used
                                                                  in the framework of direct trade between Spain and
Whereas, for the purposes of implementing the                     Norway or one of the five other countries mentioned in
Agreement, the rules of origin laid down, as regards              Article 2 of Protocol 3, may continue to be completed
both the conditions under which products acquire the              and accepted up to and including 30 June 1988 .
status of originating products and proof of such status
and the detailed rules for verifying it in accordance with
the said Protocol, have been amended by a number of
EEC-Norway Joint Committee Decisions ; whereas other              3 . LT certificates issued before 1 January 1988 , under
Decisions of the said EEC-Norway Joint Committee                  the rules applicable before that date, shall be accepted
have introduced certain procedures simplifying                    within their period of validity where this expires on or
implementation of that Protocol ;                                 after 1 January 1988 .
 ---pagebreak---                                       Official Journal of the European Communities                           No L 180 / 73
9 . 7 . 88
Invoices made out on or after 1 January 1988 referring                                   Article 3
to an LT certificate, issued before 1 January 1988 , shall       This Decision shall apply from 1 January 1988 .
be accepted within the four months following the expiry
date of the LT certficate given on these invoices.
                                                                 Done at Brussels, 25 January 1988 .
4. The provisions of Article 9 (5) and (6) of Protocol
3 shall also apply in the cases of goods exported before 1                                      For the Joint Committee
January 1988 and retrospective or duplicate EUR. 1                                                    The President
certificates may be issued under the rules in force before
that date .                                                                                        C. BERG-NIELSEN
 ---documentbreak--- NA ---documentbreak--- No L 180 / 74                        Officiai Journal of the European Communities                            9 . 7 . 88
            Joint Declaration concerning the review of the changes to the origin rules as a result of the
                                         introduction of the harmonized system
            Where, following the amendments made to the Nomenclature, the new rules introduced by
            Decision No 1 /88 alter the substance of any rule existing prior to Decision No 1 / 88 , and it
            appears that such alteration results in a situation prejudicial to the interest of the sectors
            concerned, then, if one of the contracting parties so requests in the period up to and including
            31 December 1990, an examination shall be made as a matter of urgency by the Joint
            Committee, of the need to restore the substance of the rule concerned as it was before
            Decision No 1 / 88 .
            In any case the Joint Committee shall decide to restore, or not to restore, the substance of the
            rule concerned within a period of three months of the request being made to it by either of the
            parties to the Agreement.
            If the substance of the rule concerned is restored, then the parties to the Agreement shall also
            provide the legal framework necessary to ensure that any customs duties paid on the products
            concerned imported after 1 January 1988 can be reimbursed.
 ---documentbreak--- NA ---documentbreak--- NA ---documentbreak--- 9 . 7 . 88                                Official Journal of the European Communities                                No L 180 / 75
                                                          PROTOCOL 3
                 concerning the definition of the concept of 'originating products' and methods of administrative
                                                            cooperation
                             TITLE I                                      countries by virtue of provisions corresponding to
                                                                          those of Article 1 ( 1 ) (b) or (2) (b) of this Protocol
     Definition of the concept of 'originating products'                  contained in the Agreements referred to above,
                                                                          provided that :
                             Article 1
                                                                          (a) only products originating in any of those five
For the purpose of implementing the Agreement, and                              countries or in the Community or in Norway
without prejudice to the provisions of Articles 2 and 3 of                      have been used in the course of the working or
this Protocol, the following products shall be considered                       processing ;
as :
                                                                           (b) where a percentage rule limits, in the list in
 1 . products originating in the Community :                                    Annex III, the proportion in value of non-orig­
                                                                                inating products that can be incorporated under
     (a) products wholly obtained in the Community;                             certain circumstances, the added value has been
     (b) products obtained in the Community in the manu­                        acquired in each of the countries in accordance
           facture of which products other than those                           with the percentage rules and with the other rules
           referred to in (a) are used, provided that the said                  contained in the said list, without any possibility
           products have undergone sufficient working or                        of cumulation from one country to another;
           processing within the meaning of Article 5 . This
           condition shall not apply, however, to products
           which, within the meaning of this Protocol,                B. products originating in Norway : those products
           originate in Norway;                                            referred to in Article 1 (2) which, after being
                                                                           exported from Norway have undergone no working
 2. products originating in Norway :                                       or processing in any one of these five countries or
                                                                           have undergone working or processing insufficient to
     (a) products wholly obtained in Norway;                               confer on them the status of products originating in
                                                                           any of those countries by virtue of provisions corre­
      (b) products obtained in Norway in the manufacture                   sponding to those of Article 1 ( 1 ) (b) or (2) (b) of this
           of which products other than those referred to in               Protocol contained in the Agreements referred to
           (a) are used, provided that the said products have              above, provided that :
           undergone sufficient working or processing within
           the meaning of Article 5. This condition shall not
           apply, however, to products which, within the                    (a) only products originating in any one of those five
           meaning of this Protocol, originate in the                            countries or in the Community or in Norway
           Community.                                                            have been used in the course of the working or
                                                                                 processing ;
 The products in Annex II shall be temporarily excluded
 from the scope of this Protocol. Nevertheless, the                         (b) where a percentage rule limits, in the list in
  arrangements regarding administrative cooperation and                          Annex III, the proportion in value of non-orig­
 Article 23 shall apply mutatis mutandis to these products.                      inating products that can be incorporated under
                                                                                 certain circumstances, the added value has been
                              Article 2                                          acquired in each of the countries in accordance
                                                                                 with the percentage rules and with the other rules
  1.     Inasmuch as trade between the Community and                             contained in the said list without any possibility
 Austria, Finland, Iceland, Sweden or Switzerland and                            of cumulation from one country to another.
  between Norway and the latter five countries, and also
  between each of those five countries themselves is
  governed by Agreements containing rules identical to                 2. For the purpose of implementing paragraph 1
  those in this Protocol, the following products shall also            (A) (a) and (B) (a), the fact that products other than
  be considered as :                                                  those referred to therein are used in a proportion not
                                                                       exceeding in total value 5 % of the value of the products
  A. products originating in the Community : those                     obtained and imported into Norway or the Community
       products referred to in Article 1 ( 1 ) which, after            does not affect the determination of origin of the latter
       being exported from the Community, have                         products, provided that they would not have caused the
       undergone no working or processing in any of those              products exported from the Community or Norway in
       five countries or have not undergone sufficient                 the first place to lose their status of products originating
       working or processing there to confer on them the               in the Community or in Norway had they been incor­
       status of products originating in any of those                  porated there.
 ---pagebreak--- No L 180 /76                            Official Journal of the European Communities                                    9 . 7 . 88
3. In the cases referred to in paragraph 1 (A) (b) and             The expression 'classified' shall refer to the classification
(B) (b) and paragraph 2, no non-originating product may            of a product or material within a particular heading.
be incorporated if it only undergoes the working or
processing provided for in Article 5 (5).                          2. For the purposes of Article 1 , non-originating
                                                                   materials are considered to be sufficiently worked or
                          Article 3                                processed when the product obtained is classified within
                                                                   a heading which is different from those within which all
Notwithstanding the provisions of Article 2 and provided           the non-originating materials used in its manufacture are
that all the conditions laid down in that Article are              classified, subject to the provisions of paragraphs 3, 4
nevertheless fulfilled, the products obtained shall not            and 5 .
continue to be considered as products originating in the
Community or in Norway respectively unless the value               3.      For a product mentioned in columns 1 and 2 of the
of the products worked or processed originating in the             list in Annex III, the conditions set out in column 3 for
Community or in Norway represents the highest                      the product concerned must be fulfilled instead of the
percentage of the value of the products obtained. If this          rule in paragraph 2.
is not so, the latter products are considered as orig­
inating in the country where the added value acquired
represents the highest percentage of their value.                  4. For the products of Chapters 84 to 91 inclusive, as
                                                                   an alternative to satisfying the conditions set out in
                                                                   column 3 , the exporter may opt to apply the conditions
                           Article 4                               set out in column 4= instead .
The following shall be considered as wholly obtained               5 . For the purpose of implementing Article 1 ( 1 ) (b)
either in the Community or in Norway within the                    and (2) (b) the following shall still be considered as
meaning of Article 1 ( 1 ) (a) and (2) (a):                        insufficient working or processing to confer the status of
                                                                   originating product, whether or not there is a change of
(a) mineral products extracted from their soil or from             heading :
     their seabed ;
                                                                   (a) operations to ensure the preservation of merchandise
(b) vegetable products harvested there ;                                in good condition during transport and storage
                                                                         (ventilation, spreading out, drying, chilling, placing
(c) live animals born and raised there ;                                in salt, sulphur dioxide or other aqueous solutions,
                                                                        removal of damaged parts, and like operations) ;
(d) products from live animals raised there ;
                                                                   (b) simple operations consisting of removal of dust,
(e) products obtained by hunting or fishing conducted                    sifting or screening, sorting, classifying, matching
     there ;                                                             (including the making-up of sets of articles),
                                                                        washing, painting, cutting up :
(f) products of sea fishing and other products taken
     from the sea by their vessels ;                                (c) (i) changes of packing and breaking up and
                                                                              assembly of consignments ;
 (g) products made aboard their factory ships exclusively                (ii) simple placing in bottles, flasks, bags, cases,
     from products referred to in subparagraph (f) ;                          boxes, fixing on cards or boards, etc., and all
                                                                              other simple packing operations ;
 (h) used articles collected there fit only for the recovery
     of raw materials ;                                             (d) affixing marks, labels or other like distinguishing
                                                                         signs on products or their packaging ;
 (i) waste and scrap resulting from manufacturing oper­
     ations conducted there ;                                       (e) simple mixing of products, whether or not of
                                                                         different kinds, where one or more components of
 (j) goods produced there exclusively from products                      the mixtures do not meet the conditions laid down in
     specified in subparagraphs (a) to (i).                              this Protocol to enable them to be considered as
                                                                         originating either in the Community or in Norway;
                           Article 5
                                                                    (f) simple assembly of parts of articles to constitute a
 1.    The expressions 'Chapters' and 'headings' used in                 complete article ;
 this Protocol shall mean the chapters and the headings
 (four-digit codes) used in the nomenclature which makes            (g) a combination of two or more operations specified in
 up the 'Harmonized Commodity Description and                            subparagraphs (a) to (f);
 Coding system' (hereinafter referred to as the
 harmonized system or HS).                                          (h) slaughter of animals.
 ---pagebreak---                                            Official Journal of the European Communities                             No L 180 / 77
9 . 7 . 88
                            Article 6                                 (b) an invoice bearing the exporter's declaration as given
                                                                           in Annex V to this Protocol, made out in accordance
1.      The term 'value' in the list in Annex III shall mean               with Article 1 3 ;
the customs value at the time of the import of the non­
originating materials used or, if this is not known and               (c) an invoice bearing the exporter's declaration as given
                                                                           in Annex V to this Protocol, made out by any
cannot be ascertained, the first ascertainable price paid
for the materials in the territory, concerned.                             exporter for any consignment consisting of one or
                                                                           more packages containing originating products
                                                                           whose total value does not exceed 4 400 ECU.
Where the value of the originating materials used needs
to be established, this paragraph shall be applied mutatis
 mutandis.                                                            2. The following originating products within the
                                                                      meaning of this Prptocol shall, on importation into the
                                                                      Community or into Norway, benefit from the Agreement
2.       The term 'ex-works price' in the list in Annex III           without it being necessary to produce any of the
and paragraph 3 below shall mean the ex-works price of                documents referred in in paragraph 1 :
the product obtained minus any internal taxes which are,
or may be, repaid when the product obtained is                        (a) products sent as small packages from private persons
exported.                                                                   to private persons, provided that the value of the
                                                                            products does not exceed 310 ECU;
 3.      Where Articles 2 and 3 apply, 'added value
                                                                       (b) products forming part of travellers' personal luggage,
 acquired' shall be understood as meaning the difference                    provided that the value of the products does not
between the ex-works price of the goods obtained, minus                     exceed 880 ECU.
 any internal taxes which are, or may be, repaid when the
 product obtained is exported from the country                        These provisions shall be applied only when such
 concerned or from the Community and the customs                       products are not imported by way of trade and have
value of all the products imported and worked or                       been declared as meeting the conditions required for the
 processed in that country or in the Community.                        application of the Agreement, and where there is no
                                                                       doubt as to the veracity of such declaration.
                            Article 7
                                                                       Importations which are occasional and consist solely of
 Goods originating in Norway or in the Community and                   products for the personal use of the recipients or
 constituting one single shipment which is not split up                travellers or their families shall not be considered as
 may be transported through territory other than that of               importations by way of trade if it is evident from the
 the Community, Norway, Austria, Finland, Iceland,                     nature and quantity of the products that no commercial
 Sweden or Switzerland, with, should the occasion arise,               purpose is in view.
 transhipment or temporary warehousing in such
 territory, provided that the crossing of the latter territory         3.     Amounts in the national currency of the exporting
 is justified for geographical reasons, that the goods have            State equivalent to the amounts expressed in ECU shall
 remained under the surveillance of the customs auth­                  be fixed by the exporting State and communicated to the
 orities in the country of transit or of warehousing, that             other parties to the Agreement. When the amounts are
 they have not entered into the commerce of such                       more than the corresponding amounts fixed by the
 countries or been delivered for home use there and have               importing State, the importing State shall accept them if
 not undergone operations other than unloading,                        the goods are invoiced in the currency of the exporting
 reloading or any operation designed to preserve them in                State .
 good condition.                                                        If the goods are invoiced in the currency of another
                                                                        Member State of the Community or another country
                            TITLE II                                    mentioned in Article 2 of this Protocol, the importing
                                                                        State shall recognize the amount notified by the country
                                                                        concerned .
           Arrangements for administrative cooperation
                                                                        4. Up to and including 30 April 1989, the ECU, to be
                             Article 8                                  used in any given national currency shall be the equi­
                                                                       valent in that national currency of the ECU as at 1
  1.      Originating products within the meaning of this               October 1986. For each successive period of two years, it
  Protocol shall, on import into the Community or                       shall be the equivalent in that national currency of the
  Norway, benefit from the Agreement upon submission of                 ECU as at the first working day in October in the year
  one of the following :                                                immediately preceding that two-year period.
  (a) an EUR. 1 movement certificate, hereinafter referred              5 . Accessories, spare parts and tools dispatched with a
        to as 'an EUR. 1         certificate', or an EUR. 1             piece of equipment, machine, apparatus or vehicle which
        certificate, valid for a long term, and invoices                are part of the normal equipment and included in the
        referring to such certificate, made out in accordance           price thereof or are not separately invoiced are regarded
        with Article 13. A specimen of the EUR. 1 certificate           as one with the piece of equipment, machine, apparatus
        is given in Annex IV to this Protocol ;                         or vehicle in question.
 ---pagebreak--- No L 180 / 78                          Official Journal of the European Communities                                   9 . 7 . 88
6. Sets within the meaning of general rule 3 of the               The customs authorities may issue an EUR. 1 certificate
harmonized system shall be regarded as originating when           retrospectively only after verifying that the particulars
all component articles are originating products. Never­           supplied in the exporter's application agree with those on
theless, when a set is composed of originating and non­           the corresponding document.
originating articles, the set as a whole shall be regarded        EUR. 1 certificates issued retrospectively must be
as originating provided that the value of the non-orig­           endorsed with one of the following :
inating articles does not exceed 15 % of the ex-works
price of the set.                                                 'EXPEDIDO A POSTERIORI', 'UDSTEDT EF­
                                                                  TERFØLGENDE',             'NACHTRAGLICH            AUSGE­
                                                                  STELLT , 'EKAO0EN EK TON YITEPQN', 'ISSUED
                          Article 9
                                                                  RETROSPECTIVELY', 'DÉLIVRÉ A POSTERIORI',
                                                                  'RILASCIATO A POSTERIORI', 'AFGEGEVEN A
1.      An EUR. 1 certificate shall be issued by the              POSTERIORI', 'EMITIDO A POSTERIORI', 'UT­
customs authorities of the exporting State when the               GEFID EFTIR A', 'UTSTEDT SENERE', 'ANNETTU
goods to which it relates are exported. It shall be made          JÅLIKÅTEEN', 'UTFÅRDAT I EFTERHÅND'.
available to the exporter as soon as actual exportation
has been effected or ensured .
                                                                  6.     In the event of the theft, loss or destruction of an
                                                                  EUR. 1 certificate, the exporter may apply to the
2 . The EUR. 1 certificate shall be issued by the                 customs authorities which issued it for a duplicate to be
customs authorities of a Member State of the European             made out on the basis of the export documents in their
Economic Community if the goods to be exported can                possession. The duplicate issued in this way must be
be considered as products originating in the Community            endorsed with one of the following :
within the meaning of Article 1 ( 1 ) of this Protocol. The       'DUPLICADO',             'DUPLIKAT',          'DUPLIKAT',
EUR. 1 certificate shall be issued by the customs auth­           'ANTirPA<DO\          'DUPLICATE',          'DUPLICATA',
orities of Norway if the goods to be exported can be              'DUPLICATO', 'DUPLICAAT', 'SEGUNDA VIA',
considered as products originating in Norway within the           'EFTIRRIT', 'DUPLIKAT', 'KAKSOISKAPPALE',
meaning of Article 1 (2) of this Protocol.                        'DUPLIKAT'.
3.    The customs authorities of the Member States of             The duplicate, which must bear the date of issue of the
the Community or Norway may issue EUR. 1 certificates             original EUR. 1 certificate shall take effect as from the
                                                                  date .
under the conditions laid down in the Agreements
referred to in Article 2 of this Protocol if the goods to be      7.     The endorsements referred to in paragraphs 5 and
exported can be considered as products originating in the         6 shall be inserted in the ' Remarks' box on the EUR. 1
Community, in Norway or in Austria, Finland, Iceland,             certificate .
Sweden or Switzerland within the meaning of Article 2
and, where applicable, Article 3 of this Protocol and             8.     It shall always be possible to replace one or more
provided that the goods covered by the EUR. 1                     EUR. 1 certificates by one or more EUR. 1 certificates,
certificates are in the Community or in Norway.                   provided that this is done at the customs office where the
                                                                  goods are located.
Where Article 2, and where appropriate, Article 3 of this
Protocol are applied, the EUR. 1 certificates shall be            9 . For the purpose of verifying whether the conditions
issued by the customs authorities of each of the countries        stated in paragraphs 2 and 3 have been met, the customs
concerned where the goods have either been held before            authorities shall have the right to call for any
their re-exportation in the same state or undergone the           documentary evidence or to carry out any check which
working or processing referred to in Article 2 of this            they consider appropriate .
Protocol, upon presentation of the EUR. 1 certificates
issued previously.                                                                           Article 10
4. An EUR. 1 certificate may be issued only where it               1 . An EUR. 1 certificate shall be issued only on appli­
can serve as the documentary evidence required for the            cation having been made in writing by the exporter or,
purpose of implementing the preferential treatment                under the exporter's responsibility, by his authorized
provided for in the Agreement.                                    representative, on the form, a specimen of which is given
                                                                  in Annex IV to this Protocol, which shall be completed
                                                                  in accordance with this Protocol .
The date of issue of the EUR. 1 certificate must be
indicated in the box on the EUR. 1 certificate reserved
for the customs authorities .
                                                                   2. It shall be the responsibility of the customs auth­
                                                                   orities of the exporting country to ensure that the form
                                                                  referred to in paragraph 1 is properly completed. In
 5. In exceptional circumstances an EUR. 1 certificate            particular, they shall check whether the box reserved for
may also be issued after exportation of the goods to              the description of the goods has been completed in such
which it relates if it was not issued at the time of               a manner as to exclude any possibility of fraudulent
exportation because of errors, involuntary omissions or            additions . To this end, the description of the goods must
special circumstances .                                           be given without leaving any blank lines. Where the box
 ---pagebreak--- 9 . 7 . 88                                 Official Journal of the European Communities                              No L I 80 / 79
is not completely filled a horizontal line must be drawn              orities of the exporting State, to the customs authorities
below the last line of the description, the empty space               of the importing State where the goods are entered, in
being crossed through.                                                accordance with the procedures laid down by that State.
                                                                      The said authorities may require a translation of a
3.      Since   the   EUR. 1     certificate   constitutes   the      certificate. They may also require the import declaration
documentary evidence for the application of the pref­                 to be accompanied by a statement from the importer to
erential tariff and quota arrangements laid down in the               the effect that the goods meet the conditions required
Agreement, it shall be the responsibility of the customs              for the implementation of the Agreement.
authorities of the exporting country to take any steps
necessary to verify the origin of the goods and to check              2. Without prejudice to Article 5 (5) of this Protocol,
the other statements on the certificate.                              where, at the request of the person declaring the goods
                                                                      at customs a dismantled or non-assembled article falling
4.      When an EUR. 1 certificate is issued within the               within Chapter 84 or 85 of the harmonized system is
meaning of Article 9 (5) of this Protocol after the goods             imported by instalments under the conditions laid down
to which it relates have actually been exported, the                  by the competent authorities. It shall be considered to be
exporter must in the application referred to in para­                 a single article and an EUR. 1 certificate may be
graph 1 :                                                             submitted for the whole article upon importation of the
— indicate the place and date of exportation of the                   first instalment.
      goods to which the EUR. 1 certificate relates,
                                                                       3.    An EUR. 1 certificate which is submitted to the
— certify that no EUR. 1 certificate was issued at the                customs authorities of the importing State after the final
      time of exportation of the goods in question, and               date for presentation specified in paragraph 1 may be
      state the reasons .
                                                                       accepted for the purpose of applying preferential
 5. Applications for EUR. 1 certificates and the EUR. 1               treatment, where the failure to submit the certificate by
 certificates referred to in the second subparagraph of                the final date set is due to force majeure or exceptional
                                                                       circumstances .
 Article 9 (3) of this Protocol, upon presentation of which
 new EUR. 1 certificates are issued, must be preserved for             In other cases of belated presentation, the customs auth­
 at least two years by the customs authorities of the                  orities of the importing State may accept the EUR. 1
 exporting country.                                                    certificates where the goods have been submitted to them
                                                                       before the said final date .
                           Article 11
 1.      EUR. 1 certificates shall be made out on the form,            4.    The discovery of slight discrepancies between the
                                                                       statements made in the EUR. 1 certificate and those
 a specimen of which is given in Annex IV to this                      made in the documents submitted to the customs office
 Protocol. This form shall be printed in one or more of
 the languages in which the Agreement is drawn up.                     for the purpose of carrying out the formalities for
 EUR. 1 certificates shall be made out in one of those                 importing the goods shall not ipso facto render the
                                                                       certificate null and void, provided it is duly established
 languages and in accordance with the provisions of the                that the certificate corresponds to the goods.
 domestic law of the exporting State ; if they are hand­
 written, they shall be completed in ink in capital letters.
                                                                        5 . EUR. 1 certificates shall be preserved by the
 2.      The    EUR. 1    certificate    shall  be    210 x 297        customs authorities of the importing State in accordance
 millimetres. A tolerance of up to plus 8 millimetres or               with the rules in force in that State .
 minus 5 millimetres in the length may be allowed. The
 paper used shall be white writing paper, sized, not                    6.    Proof that the conditions set out in Article 7 of this
 containing mechanical pulp and weighing not less than                  Protocol have been met shall be provided by submission
 25 grams per square metre. It shall have a printed green               to the customs authorities of the importing State of
 guilloche pattern background making any falsification by              either :
 mechanical or chemical means apparent to the eye.
                                                                        (a) a single supporting transport document, made out in
  3.     The Member States of the Community and Norway                      the exporting State, under the cover of which the
 may reserve the right to print the EUR. 1 certificates                     transit country has been crossed ; or
 themselves or may have them printed by printers
  approved by them. In the latter case, each EUR. 1                     (b) a certificate issued by the customs authorities of the
 certificate must include a reference of such approval. In                  transit country containing :
  addition, the EUR. 1 certificate must bear the name and
  address of the printer or a mark by which the printer can                 — an exact description of the goods,
 be identified. It shall also bear a serial number, whether                 — the date of unloading and reloading of the goods
  or not printed, by which in can be identified.                                and, where applicable, the names of the ships,
                            Article 12                                      — certified proof of the conditions under which the
                                                                                goods have stayed in the transit country;
  1.     An EUR. 1 certificate must be submitted, within
  four months of the date of issue by the customs auth­                 (c) or, failing these, any substantiating documents.
 ---pagebreak--- No L 180 / 80                          Official Journal of the European Communities                                   9 . 7 . 88
                           Article 13                             SIMPLIFIED ,          'PROCEDURA        SEMPLIFICATA',
                                                                  'VEREENVOUDIGDE PROCEDURE',                      'PROCE­
1 . Notwithstanding Articles 9 ( 1 ) to (7) and 10 ( 1 ), (4)     DIMENTO              SIMPLIFICADO',        'EINFÒLDUD
and (5) of this Protocol, a simplified procedure for the          AFGREIDSLA',            'FORENKLET         PROSEDYRE',
issue of the documentation relating to the evidence of            'YKSINKERTAISTETTU                         MENETTELY',
origin shall be applicable under the terms of the                 ' FORENKLAD PROCEDUR'.
provisions set out below.
                                                                  The approved exporter shall if necessary indicate in box
2.    The customs authorities in the exporting State may          13, 'Request for verification', the name and address of
authorize any exporter, hereinafter referred to as                the customs authority competent to verify the EUR. 1
'approved exporter', who makes frequent shipments for             certificate .
which EUR. 1 certificates may be issued, and who offers
to the satisfaction of the customs authorities all guaran­        6. In the case referred to in paragraph 3, the approved
tees necessary to verify the originating status of the            exporter shall also enter in box 7 of the EUR. 1
goods, not to submit to the customs office in the                 certificate one of the following phrases :
exporting State at the time of export either the goods or
the application for an EUR. 1 certificate relating to those       'CERTIFICADO LT VALIDO HASTA EL . . .',
goods, for the purpose of obtaining an EUR. 1 certificate         'LT-CERTIFICAT GYLDIGT INDTIL . . .',
under the conditions laid down in Article 9 ( 1 ) to (4) of       'LT-CERTIFICAT GÙLTIG BIS . . .',
this Protocol .
                                                                  'niETOnOIHTIKON LT IZXYON MEXPI . . .',
3 . In addition, the customs authorities may authorize            'LT CERTIFICATE VALID UNTIL . . .',
an approved exporter to draw up EUR. 1 certificates,              'CERTIFICAT LT VALABLE JUSQU'AU . . .',
valid for a maximum period of one year from the date of           'CERTIFICATO LT VALIDO FINO AL
issue, hereinafter referred to as an 'LT certificate'. The
authorization shall be granted only where the originating         'LT-CERTIFICAAT GELDIG TOT EN MET . . .',
status of the goods to be exported is expected to remain          'LT-CERTIFICADO LT VALIDO ATÉ . . .',
unchanged for the period of validity of the LT                    'LT-SKIRTEINI GILDIR TIL . . .',
certificate. If any goods are no longer covered by the LT
certificate, the approved exporter shall immediately              'LT-SERTIFIKAT GYLDIG INTIL . . .',
inform the customs authorities who gave the authori­              'LT-TODISTUS VOIMASSA . . . SAAKKA',
zation .
                                                                  'LT-CERTIFIKAT GILTIGT TIL . . .',
Where the simplified procedure applies, the customs
authorities of the exporting State may prescribe the use           (date indicated in Arabic numerals),
of EUR. 1 certificates bearing a distinctive sign by which        and a reference to the authorization under which the
they may be identified .                                          relevant LT certificate has been issued .
4 . The authorization referred to in paragraphs 2 and 3           The approved exporter shall not be required to refer in
shall stipulate, at the choice of customs authorities, that       box 8 and box 9 of the LT certificate to the marks and
box 11 , 'Customs endorsement', of the EUR. 1 certificate         numbers and number and kind of packages and the gross
must :
                                                                  weight (kg) or other measure (litres, m3 , etc.). Box 8
                                                                   must, however, contain a description and designation of
 (a) either be endorsed beforehand with the stamp of the          the goods which is sufficiently precise to allow for their
     competent customs office of the exporting State and           identification .
     the handwritten or non-handwritten signature of an
     official of that office ; or                                  7.     Notwithstanding Article 12 ( 1 ) and (3), the LT
                                                                   certificate must be submitted to the customs office of
 (b) be endorsed by the approved exporter with a special
     stamp which has been approved by the customs auth­           import at or before the first importation of any goods to
     orities of the exporting State and corresponds to the        which it relates. When the importer carries out the
                                                                   customs clearance at several customs offices in the State
     specimen given in Annex VI to this Protocol : this
     stamp may be preprinted on the form.                          of importation, the customs authorities may request him
                                                                  to produce a copy of the LT certificate to all of those
Box      11 , 'Customs     endorsement',  of the     EUR. 1        offices .
certificate shall be completed if necessary by the
approved exporter.                                                 8.    Where an LT certificate has been submitted to the
                                                                   customs authorities, the evidence of the originating status
 5 . In the cases referred to in paragraph 4 (a), one of           of the imported goods shall, during the validity of the
the following phrases shall be entered in box 7,                   LT certificate, be given by invoices which satisfy the
 'Remarks', of the EUR. 1 certificate :
                                                                   following conditions :
' PROCEDIMIENTO SIMPLIFICADO', 'FORENK­
LET PROCEDURE', 'VEREINFACHTES VERFAH­                             (a) when an invoice includes both goods originating in
REN',            'AIIAOYETEYMENH              AIAAIKAIIA',              the Community or one of the countries referred to in
'SIMPLIFIED           PROCEDURE',           'PROCEDURE                  Article 2 ( 1 ) of this Protocol and non-originating
 ---pagebreak--- 9 . 7. 88                                 Official Journal of the European Communities                               No L 180 / 81
      goods, the exporter shall distinguish clearly between          (b) be endorsed by the approved exporter with the
      these two categories ;                                               special stamp referred to in paragraph 4 (b) which
                                                                           has been approved by the customs authorities of the
(b) the exporter shall state on each invoice the number                    exporting State. This stamp may be preprinted on the
                                                                           invoice .
      of the LT certificate which covers the goods and the
      date of expiry of the certificate and the names of the
      country or countries in which the goods originate.             12 .     However, the customs authorities in the exporting
                                                                     State may authorize an approved exporter not to sign the
      The statement on the invoice made by the exporter              statement in paragraph 8 (b) or the declaration referred
      of the number of the LT certificate with the indi­             to in paragraph 1 1 given on the invoice, when such
      cation of the country of origin shall constitute a             invoices are made out and/or transmitted using telecom­
      declaration that the goods fulfill the conditions laid         munications or electronic data-processing methods .
      down in this Protocol for the acquisition of pref­
      erential   origin   status   in   trade    between    the      The said customs authorities shall lay down conditions
      Community and Norway.                                          for the implementation of this paragraph, including, if
                                                                     they so require, a written undertaking from the approved
      The customs authorities of the exporting State may             exporter, that he accepts full responsibility for such
      require that the entries, which, under the above               statement and declaration as if they had in fact been
      provisions, must appear on the invoice, be supported           signed in manuscript by him.
      by the manuscript signature followed by the name of
      the signatory in clear script;                                  13 . In the authorizations referred to in paragraphs 2 ,
                                                                     3 and 1 1 the customs authorities shall specify in
(c) the description and the designation of the goods on              particular :
      the invoice shall be in sufficient detail to show
      clearly that the goods are also listed on the LT                (a) the conditions under which the applications for
      certificate to which the invoice refers ;                            EUR. 1 certificates or for LT certificates are made or
                                                                           under which the declaration concerning the origin of
(d) the invoices can be made out only for the goods                        the goods is made on the invoice ;
       exported during the period of validity of the relevant
       LT certificate. They may however be produced at                (b) the conditions under which these applications, as
       the import customs office within four months of the                 well as a copy of the invoices referring to an LT
       date of their being made out by the exporter.                       certificate and of the invoices bearing the exporter's
                                                                           declaration, are kept for at least two years. In the
9. In the framework of the simplified procedures,                          case of LT certificates or invoices referring to an LT
invoices which satisfy the conditions of this Article may                   certificate, this period shall begin from the date of
be made out and/or transmitted using telecommuni­                           expiry of validity of the LT certificate. These
cations or electronic data-processing methods. Such                        provisions shall also apply to the EUR. 1 certificates
invoices shall be accepted by the customs of the                            or LT certificates and the invoices referring to an LT
 importing State as evidence of the originating status of                   certificate, as well as to invoices bearing the
the goods imported in accordance with the procedures                        exporter's declaration, having served as the basis for
 laid down by the customs authorities there .                               the issue of other evidence of origin, used under the
                                                                            conditions laid down in the second subparagraph of
                                                                           Article 9 (3) of this Protocol.
 10 . Should the customs authorities of the exporting
 State identify that a certificate and/or invoice issued
 under the provisions of this Article is invalid in relation          14 .     The customs authorities in the exporting State
 to any goods supplied, they shall immediately notify the             may declare certain categories of goods ineligible for the
 customs authorities of the importing State of the facts.             special treatment provided for in paragraphs 2, 3 and 1 1 .
                                                                      15 .     The customs authorities shall refuse the authori­
 11 .     The customs      authorities    may authorize      an       zations referred to in paragraphs 2, 3 and 11 to
 approved exporter to make out invoices bearing the                   exporters who do not offer all the guarantees which they
 declaration given in Annex V to this Protocol in place of            consider necessary.
 EUR. 1 certificates .
                                                                      The customs authorities may withdraw the authori­
 The declaration made by the approved exporter on the                 zations at any time. They must do so where the
 invoice shall be made out in one of the languages in                 conditions of approval are no longer satisfied or the
 which the Agreement is drawn up. It shall be signed in               approved exporter no longer offers those guarantees.
 manuscript and must either :
                                                                       16.     The approved exporter may be required to inform
 (a) have a reference to the approved exporter authori­               the customs authorities, in accordance with the rules
       zation number; or                                              which they lay down, of goods to be dispatched by him,
 ---pagebreak--- No L 180 / 82                            Official Journal of the European Communities                                  9 . 7 . 88
so that the competent customs office may make any veri­             (b) the goods have been sold or otherwise disposed of by
fication it thinks necessary before the dispatch of the                  that exporter to someone in Norway or in the
goods.                                                                   Community ;
17. The provisions of this Article shall not prejudice              (c) the goods have been consigned during the exhibition
application of the rules of the Community, the Member                    or immediately thereafter to Norway or to the
States and Norway on customs formalities and the use of                  Community in the state in which they were sent for
customs documents .                                                      exhibition ;
                          Article 14                                (d) the goods have not, since they were consigned for
                                                                         exhibition, been used for any purpose other than
The declaration referred to in Article 8 ( 1 ) (c) shall be              demonstration at the exhibition .
made out by the exporter in the form given in Annex V
to this Protocol in one of the languages in which the
Agreement is drawn up. It shall be typed or stamped and             2.     An EUR. 1 certificate must be produced to the
signed by hand. The exporter must keep a copy of the                customs authorities in the normal manner. The name and
invoice bearing ' the said declaration for at least two             address of the exhibition must be indicated thereon .
years .                                                             Where necessary, additional documentary evidence of
                                                                    the nature of the goods and the conditions under which
                                                                    they have been exhibited may be required.
                          Article 15
 1 . The exporter or his representative shall submit with           3 . Paragraph 1 shall apply to any trade, industrial,
his request for an EUR. 1 certificate any appropriate               agricultural or crafts exhibition, fair or similar public
supporting document proving that the goods to be                    show or display which is not organized for private
exported qualify for the issue of an EUR. 1 certificate.            purposes in shops or business premises with a view to the
                                                                    sale of foreign goods, and during which the goods
He shall undertake to submit at the request of the appro­           remain under customs control .
priate authorities, any supplementary evidence they may
require for the purpose of establishing the correctness of
the originating status of the goods eligible for pref­                                       Article 17
erential treatment and shall undertake to agree to any
inspection of his accounts and to any check on the                   1 . In order to ensure the proper application of this
processes of the obtaining of the above goods, carried              Title, the Member States of the Community and Norway
out by the said authorities.                                        shall assist each other, through their respective customs
                                                                     administrations, in checking the authenticity and
                                                                     accuracy of EUR. 1 certificates, including those issued
 2. Exporters must keep for at least two years the                  under Article 9 (3) of this Protocol, and the exporters'
 supporting documents referred to in paragraph 1 .                   declarations made on invoices .
 3 . The provisions of paragraphs 1 and 2 shall apply
 mutatis mutandis in the case of the use of the procedures           2. The Joint Committee shall be authorized to take
 laid down in Article 13 (2) and (3) and of the declar­              any decisions necessary for the methods of administrative
 ations referred to in Article 8 ( 1 ) (b) and (c).                  cooperation to be applied at the due time in the
                                                                     Community and in Norway.
                          Article 16
                                                                     3.    The customs authorities of the Member States and
 1 . Goods sent from the Community or from Norway                    of Norway shall provide each other, through the
 for exhibition in a country other than those referred to            Commission of the European Communities, with
 in Article 2 of this Protocol and sold after the exhibition         specimen impressions of stamps used in their customs
                                                                     offices for the issue of EUR. 1 certificates .
 for importation into Norway or into the Community
 shall benefit on importation from the provisions of the
 Agreement on condition that the goods meet the                      4.    Penalties shall be imposed on any person who
 requirements of this Protocol entitling them to be
 recognized as originating in the Community or in                    draws up, or causes to be drawn up, a document which
 Norway and provided that it is shown to the satisfaction            contains incorrect particulars for the purpose of
 of the customs authorities that :                                   obtaining a preferential treatment for goods.
 (a) an exporter has consigned these goods from the                  5 . The Member States and Norway shall take all
      Community or from Norway to the country in which               necessary steps to ensure that goods traded under cover
     the exhibition is held and has exhibited them there ;           of an EUR. 1 certificate, which in the course of transport
 ---pagebreak--- 9 . 7 . 88                              Official Journal of the European Communities                              No L 180 / 83
                                                                                             TITLE III
use a free zone situated in their territory, are not
substituted by other goods and that they jdo not undergo
handling other than normal operations designed to                  Provisions applicable to the Canary Islands, Ceuta and
prevent their deterioration.                                                                   Melilla
6. When products originating in the Community or                                             Article 19
Norway and imported into a free zone under cover of an
EUR. 1 certificate undergo treatment or processing, the            1.    For the application of the provisions of the
customs authorities concerned must issue a new EUR. 1              Additional Protocol concerning products originating in
certificate at the exporter's request if the treatment or          the Canary Islands, Ceuta and Melilla, this Protocol
processing undergone is in conformity with the                     shall apply mutatis mutandis subject to the particular
provisions of this Protocol.                                       conditions set out in paragraphs 3 to 8 of this Article.
                           Article 18                              2. The term 'Community' used in this Protocol does
                                                                   not cover the Canary Islands, Ceuta or Melilla. The term
 1 . Subsequent verifications of EUR. 1 certificates and           'products originating in the Community' does not cover
of exporter's declarations made on invoices shall be               products originating1 in the Canary Islands, Ceuta and
carried out at random or whenever the customs auth­                Melilla.
orities of the importing State have reasonable doubt as to
the authenticity of the document or the accuracy of the            3.     The following provisions shall apply instead of
information regarding the true origin of the goods in              Articles 1 , 2 and 3 and references to those Articles shall
question .                                                         apply mutatis mutandis to this Article.
2. For the purposes of implementing the provisions of              The following shall be considered as :
paragraph 1 , the customs authorities of the importing
State shall return the EUR. 1 certificate and the invoice,
if it has been submitted, or the invoice referring to an LT         (a) products originating in the Canary Islands, Ceuta
                                                                        and Melilla :
certificate, or the invoice bearing the exporter's
 declaration or a copy of those documents, to the customs
 authorities of the exporting State, giving, where appro­                (i) products wholly obtained in the Canary Islands,
                                                                             Ceuta and Melilla ;
 priate, the reasons of substance or form for an inquiry.
The customs authorities shall forward, in support of the                (ii) products obtained in the Canary Islands, Ceuta
                                                                             and    Melilla  in  the   manufacture   of which
 request for a posteriori verification, any documents and
 information that have been obtained suggesting that the                     products other than those referred to in (i) are
 particulars given on the EUR. 1 certificate or the invoice                  used, provided that the said products have
 are inaccurate .                                                            undergone sufficient working or processing
                                                                             within the meaning of Article 5. This condition
 If the customs authorities of the importing State decide                    shall not apply, however, to products which,
 to suspend the provisions of the Agreement while                            within the meaning of this Protocol, originate in
 awaiting the results of the verification, they shall offer to               Norway, Austria, Finland, Iceland, Sweden or
 release the goods to the importer subject to any precau­                    Switzerland or the Community provided they
 tionary measures judged necessary.                                          undergo, in the Canary Islands, Ceuta and
                                                                             Melilla, working or processing which exceeds
  3.     The customs authorities of the importing State shall                the insufficient working or processing set out in
 be informed of the results of the verification as soon as                   Article 5 (5);
 possible. These results must be such as to make it
 possible to determine whether the documents returned               (b) products originating in Norway :
 under paragraph 2 apply to the goods actually exported,
  and whether these goods can, in fact, qualify for appli­               (i) products wholly obtained in Norway;
 cation of the preferential arrangements.
                                                                        (ii) products obtained in Norway in the manufacture
 Where such disputes cannot be settled between the                           of which products other than those referred to in
  customs authorities of the importing State and those of                    (i) are used, provided that the said products have
  the exporting State or where they raise a question as to                   undergone sufficient working or processing
  the interpretation of this Protocol they shall be submitted                within the meaning of Article 5 . This condition
  to the Customs Committee .                                                 shall not apply, however, to products which,
                                                                             within the meaning of this Protocol, originate in
  For the purpose of the subsequent verification of EUR. 1                   the Canary Islands, Ceuta and Melilla, Austria,
  certificates, the customs authorities of the exporting                     Finland, Iceland, Sweden or Switzerland or the
  country must keep the export documents, or copies of                       Community provided they undergo working or
  EUR. 1 certificates used in place thereof, for at least two                processing which exceeds the insufficient
  years .                                                                    working or processing set out in Article 5 (5).
 ---pagebreak--- No L 180 / 84                            Official Journal of the European Communities                                        9 . 7 . 88
4.     The Canary Islands, Ceuta and Melilla shall be               facture of products for which an EUR. 1 certificate, an
considered as a single territory.                                   LT certificate or the invoices referring to the LT
                                                                    certificate, or an invoice bearing the exporter's
5 . The exporter or his authorized representative shall             declaration are issued or completed, can only be the
enter 'Norway' and 'Canary Islands, Ceuta and Melilla'              subject of drawback of customs duty or benefit from an
in box 2 of EUR. 1 certificates.                                    exemption from customs duty of whatever kind when
                                                                    products originating in the Community, Norway or one
In addition, in the case of products originating in the             of the five other countries referred to in Article 2 of this
Canary Islands, Ceuta and Melilla, this shall be indicated          Protocol are concerned .
in box 4 of EUR. 1 certificates .
                                                                    2.      In this Article, the term 'customs duty' also means
When invoices are made out in the Canary Islands, in                charges having an effect equivalent to customs duty.
Ceuta or in Melilla in the framework of the provisions of
Article 8 ( 1 ) of this Protocol, the exporter shall clearly                                    Article 24 (')
indicate the products originating in the Canary Islands,
Ceuta and Melilla by means of the symbol 'CCM'.                     1 . (a) Any product accompanied by an EUR. 1
                                                                              certificate or invoice bearing the exporter's
6. The products in Annex II shall be temporarily                              declaration issued or made out in Spain shall, for
excluded from the scope of this Protocol. Nevertheless,                       the application of the Additional Protocol to the
the arrangements regarding administrative cooperation                         Agreement, be considered as originating in Spain ;
shall apply mutatis mutandis to these products.
                                                                         (b) However, the provisions of subparagraph (a) shall
7. The Spanish customs authorities shall be                                   not apply to EUR. 1 certificates issued in Spain
responsible for the application of this Protocol in the                       for products originating in the rest of the
Canary Islands, Ceuta and Melilla.                                            Community or Norway and which have not
                                                                              undergone any working or processing in Spain or
8.     Article 23 shall not apply to trade between the                        which have only been subject to operations
Canary Islands, Ceuta and Melilla, on the one hand, and                       designed to preserve them in good condition
Norway on the other.                                                          during transport or storage. Such products shall
                                                                              benefit on import from treatment identical to that
                           TITLE IV                                           which they would have received had they been
                                                                              sent directly from the rest of the Community or
                        Final provisions                                      Norway;
                                                                         (c) For the application of subparagraph (b), in the
                           Article 20                                         case of products originating in the rest of the
                                                                              Community, the exporter or his authorized
The Community and Norway shall each take the steps                            representative shall enter : 'el apartado 1 del
 necessary to implement this Protocol.                                        articulo 24 — reexportado en el mismo estado'
                                                                              (Article 24 ( 1 ) — re-exported in the same state) in
                           Article 21                                         box 7 , 'Remarks', of the EUR. 1 certificate. This
                                                                              entry shall be authenticated by means of the
The Annexes to this Protocol shall form an integral part                      stamp used by the appropriate customs office. The
 thereof.                                                                     customs authorities of Spain shall carry out
                                                                              appropriate controls in order to ensure the correct
                           Article 22                                          application of this provision ;
 The contracting parties undertake to introduce any                      (d) For the application of the provisions of
 measures necessary to ensure that the EUR. 1 certificates                    subparagraph (b), in the case of products orig­
 which the customs authorities of the Member States of                        inating in Norway, the provisions of Article 9 (8)
 the Community and of Norway are authorized to issue                          shall apply.
 in pursuance of the Agreements referred to in Article 2
 are issued under the conditions laid down by those                  2. The following products exported to Norway from a
 Agreements. They also undertake to provide the admin­               Member State of the Community other than Spain shall
 istrative cooperation necessary for this purpose, in                benefit on import into Norway only from a treatment
 particular to check on the itinerary of goods traded                identical to that which they would have received had
 under the Agreements referred to in Article 2 and the               they been imported directly from Spain :
 places in which they have been held.                                — products originating in the Community by virtue of
                                                                          working or processing carried out wholly or partly in
                           Article 23                                     Spain,
  1 . Without prejudice to the provisions of Article 1 of
 Protocol 2, products which are of the kind to which the             (') The provisions of Article 24 shall «apply until 31 December
 Agreement applies, and which are used in the manu­                       1992 .
 ---pagebreak--- 9 . 7 . 88                              Official Journal of the European Communities                             No L 180 / 85
     products which, after having acquired originating             March 1986 in the framework of the Agreement between
     status in the rest of the Community, are subject in           the EFTA countries and Spain signed on 26 June 1979,
      Spain to operations other than those designed to             the Convention establishing EFTA signed on 4 January
     preserve them in good condition during transport or           1960 by Portugal, the 1970 Agreement between the
      storage .                                                    European Economic Community and Spain, the 1972
                                                                   Agreement between the European Economic Community
For the application of the first subparagraph, the                 and the Portuguese Republic, shall be deemed to be
exporter or his authorized representative shall enter the          originating products within the meaning of this Protocol ;
symbol 'ES' in box 7, 'Remarks', of an EUR. 1 certificate
issued in such other Member State of the Community.                2.      EUR. 1 certificates carrying the entry 'EFTA ­
                                                                   SPAIN-TRADE' used in the framework of direct trade
3. For the application of the last sentence of Article             between Spain and Norway or one of the five other
1 (2) (b), products originating in Spain or products               countries mentioned in Article 2 may continue to be used
accompanied by an EUR. 1 certificate with the symbol               in such trade until stocks are exhausted. If EUR. 1
'ES' entered in box 7, 'Remarks', imported into Norway             certificates are used, it is not necessary to insist on the
and exported to a Member State of the Community                     entry of the symbol 'ES' as provided for in paragraphs 2,
other than Spain shall benefit in that Member State from            3 and 4 of Article 24 .
a treatment identical to that provided for in the Act of
Accession of Spain and Portugal to the European                                             Article 26
Communities which they would have received had they
been sent directly from Spain to the rest of the                   The contracting parties shall take any measures
Community.                                                          necessary for the conclusion of arrangements with
For the application of the first subparagraph, the                  Austria, Finland, Iceland, Sweden or Switzerland
exporter or his authorized representative shall enter the           enabling this Protocol to be applied.
symbol 'ES' in box 7, 'Remarks', of EUR. 1 certificates                                      Article 27
issued in Norway.
 4. For the application of Article 2, products orig­                1 . For the purpose of implementing Article 2 ( 1 ) (A)
 inating in Spain or products accompanied by an EUR. 1              of this Protocol, any product originating in one of the
                                                                    five countries referred to in that Article shall be treated
 certificate with the symbol 'ES' entered in box 7,
 'Remarks', imported into Norway and exported under                 as a non-originating product during the period or
 the conditions set out in Article 2 to one of the five             periods in which Norway applies the rate of duty
 countries listed there shall benefit, on import into one of        applicable to third countries or any corresponding
 these five countries, only from a treatment identical to           safeguard measure to that product in respect of the said
 that which they would have received had they been                  country under the provisions governing trade between
 imported directly from Spain.                                      Norway and the five countries referred to in the
                                                                    aforementioned Article 2 .
 For the application of the first subparagraph, the
 exporter or his authorized representative shall enter the          2. For the purpose of implementing Article 2 ( 1 ) (B)
 symbol 'ES' in box 7, 'Remarks', of EUR. 1 certificates            of this Protocol, any product originating in one of the
 issued in Norway.                                                  five countries referred to in that Article shall be treated
                                                                    as a non-originating product during the period or
 5. The provisions of paragraphs 2 to 4 concerning the              periods in which the Community applies the rate of duty
 use of the symbol 'ES' shall apply mutatis mutandis to the         applicable to third countries to that product in respect of
 invoices made out within the framework of Article 8 ( 1 )          the said country under the Agreement concluded by the
 of this Protocol .                                                 Community with that country.
                          Article 25                                                         Article 28
  1.     Originating products for which the appropriate             The Joint Committee may decide to amend provisions of
 certificate or form has been issued or made out before 1           this Protocol .
 ---pagebreak--- No L 180 / 86                               Official Journal of the European Communities                                       9 . 7 . 88
                                                                ANNEX I
                                                        EXPLANATORY NOTES
             Note 1 — Article 1
            The terms 'the Community' or 'Norway' shall also cover the territorial waters of the Member States of the
             Community or of Norway respectively.
            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 4.
             Note 2 — Articles 1 , 2 and 4
             The conditions set out in Article 1 relative to the acquisition of originating status must be fulfilled without
             interruption in the Community or Norway except as provided for in Article 2.
             If originating products exported from the Community or Norway to another country are returned, except
             in so far as provided for in Article 2, they must be considered as non-originating unless it can be demon­
             strated to the satisfaction of the customs authorities that :
             — the goods returned are the same goods as those exported, and
             — they have not undergone any operations beyond that necessary to preserve them in good condition
                  while in that country.
             Note 3 — Articles 1 , 2 and 3
             In order to determine whether goods originate in the Community or in Norway or in one of the other
             countries specified in Article 2, it shall not be necessary to establish whether the power and fuel, plant and
             equipment, and machines and tools used to obtain such goods originate in third countries or not.
             Note 4 ;— Article 4 (f)
             The term 'their vessels' shall apply only to vessels :
             — which are registered or recorded in a Member State of the Community or in Norway,
             — which sail under the flag of a Member State of the Community or of Norway,
             — which are at least 50 °/o owned by nationals of Member States of the Community or of Norway, or by
                   a company with its head office in one of those States, of which the manager or managers, chairman of
                   the board of directors or of the supervisory board and the majority of the members of such board are
                   nationals of the Member States of the Community or of Norway, and of which, in addition, in the case
                   of partnerships or limited companies, at least half the capital belongs to those States or to public bodies
                   or nationals of the said States ,
             — of which the captain and officers are all nationals of the Member States of the Community or of
                   Norway,
             — of which at least 75 % of the crew are nationals of the Member States of the Community or of
                   Norway.
             Note 5 — Articles 4 and 5
              1 . The unit of qualification for the application of the origin rules shall be the particular product which is
                  considered as the basic unit when determining classification using the nomenclature of the harmonized
                  system. In the case of sets of products which are classified by virtue of general rule 3, the unit of
                  qualification shall be determined in respect of each item in the set; this, also applies to the sets of
                  heading Nos 6308 , 8206 and 9605 .
                  Accordingly, it follows that :
                  — when a product composed of a group or assembly of articles is classified under the terms of the
                      harmonized system within a single heading, the whole constitutes the unit of qualification,
                  — when a consignment consists of a number of identical products classified within the same heading of
                      the harmonized system, each product must be taken individually when applying the origin rules.
 ---pagebreak--- 9 . 7 . 88                              Official Journal of the European Communities                                   No L 180 / 87
           2. Where, under general rule 5 of the harmonized system, packing is included with the product for classifi­
              cation purposes, it shall be included for purposes of determining origin.
           Note 6 — Article 5 (2)
           The introductory notes to Annex III shall also apply where appropriate to all products manufactured using
           non-originating materials even if they are not subject to a specific condition contained in the list in Annex
           III but are subject instead to the change of heading rule set out in Article 5 (2).
           Note 7 — Article 6
           'Ex-works price' shall mean the price paid to the manufacturer in whose undertaking the last working or
           processing is carried out, provided the price includes the value of all the products used in manufacture.
           'Customs value' shall be understood as meaning the customs value as determined in accordance with the
           Agreement on implementation of Article YII of the General Agreement on Tariffs and Trade done at
           Geneva on 12 April 1979 .                                                           i
           Note 8 — Article 8 ( 1 )
           The facility of using, under this Protocol, the invoice as evidence of the originating status of the goods,
           shall be extended to the delivery note or any other commercial document which describes the goods
           concerned in sufficient detail to enable them to be identified.
           In the case of products sent by post which, within the meaning of Article 8 (2), are not considered as
           importations by way of trade, the declaration of the originating status can also be made on the customs
           declaration C2/CP3 or on a sheet of paper annexed to that declaration.
            Note 9 — Articles 17 ( 1 ) and 22
           Where an EUR. 1 certificate has been issued under the conditions laid down in Article 9 (3) and relates to
            goods re-exported in the same state, the customs authorities of the country of destination must be able to
            obtain, by means of administrative cooperation, true copies of the EUR. 1 certificate or certificates issued
            previously relating to those goods.
            Note 10 — Article 23
            'Drawback of customs duty or exemption from customs duty of whatever kind' shall mean any
            arrangement for refund or remission, partial or complete, of customs duties applicable to products used in
            manufacture, provided that the said provision concedes, expressly or in effect, this repayment or non­
            charging or the non-imposition when goods obtained from the said products are exported but not when
            they are retained for home use.
            'Products used in manufacture' shall mean any products in respect of which a 'drawback of customs duty
            or exemption from customs duty of whatever kind' is requested as a result of the export of originating
            products for which an EUR. 1 certificate, an LT certificate or the invoices referring to the LT certificate,
            or an invoice bearing the exporter's declaration are issued or made out.
 ---pagebreak--- No L 180 / 88                            Official Journal of the European Communities                                         9 . 7 . 88
                                                              ANNEX II
               List of products referred to in Article 1 which are temporarily excluded from the scope of this Protocol
              HS heading No                                        Description of product
            ex 2707                Oils in which the weight of the aromatic constituents exceeds that of the non­
                                   aromatic constituents, being oils similar to mineral oils obtained by distillation of high
                                   temperature coal tar, of which more than 65 % by volume distils at a temperature of
                                   up to 250 °C (including mixtures of petroleum spirit and benzole), for use as power
                                   or heating fuels
                2709
                to                 Mineral oils and products of their distillation ; bituminous substances ; mineral waxes
                2715
            ex 2901                Acyclic hydrocarbons for use as power or heating fuels
            ex 2902                Cyclanes and cyclenes (other than azulenes), benzene, toluene, xylenes, for use as
                                   power or heating fuels
            ex 3403                Lubricating preparations containing petroleum oils or oils obtained from bituminous
                                   minerals, provided they represent less than 70 % by weight
            ex 3404                Artificial waxes and prepared waxes with a basis of paraffin, petroleum waxes, waxes
                                   obtained from bituminous minerals, slack wax or scale wax
             ex 3811               Prepared additives for lubricating oil, containing petroleum oils or oils obtained from
                                   bituminous minerals
 ---pagebreak--- 9 . 7 . 88                                  Official Journal of the European Communities                                   No L 180 / 89
                                                                  ANNEX III
           List of working or processing required to be carried out on non-originating materials in order that the
                                            nroduct manufactured can obtain originating status
                                                        INTRODUCTORY NOTES
                                                                    General
           Note 1 :
           1.1 . The first two columns in the list describe the product obtained. The first column gives the heading
                  number, or the chapter number, used in the harmonized system and the second column gives the
                  description of goods used in that system for that heading or chapter. For each entry in the first two
                  columns a rule is specified in columns 3 and 4. Where, in some cases, the entry in the first column is
                  preceded by an 'ex', this signifies that the rule in column 3 or column 4 only applies to the part of that
                  heading or chapter as described in column 2.
           1.2. Where several heading numbers are grouped together in column 1 or a chapter number is given and
                  the description of product in column 2 is therefore given in general terms, the adjacent rule in column
                  3 or column 4 applies to all products which, under the harmonized system, are classified within
                  headings of the chapter or within any of the headings grouped together in column 1 .
           1.3 . Where there are different rules in the list applying to different products within a heading, each indent
                  contains the description of that part of the heading covered by the adjacent rule in column 3 or
                  column 4 .
           1.4. For the products of Chapters 84 to 91 inclusive, if no origin rule is given in column 4, the rule set out
                  in column 3 has to be applied.
           Note 2 :
           2.1 . The term 'manufacture' covers any kind of working or processing including 'assembly' or specific
                  operations. However, see note 3.5 below.
           2.2. The term 'material' covers any 'ingredient', 'raw material', 'component' or 'part', etc., used in the
                   manufacture of the product.
            2.3. The term 'product' refers to the product being manufactured, even if it is intended for later use in
                   another manufacturing operation.
            Note 3 :
            3.1 . In the case of any heading not in the list or any part of a heading that is not in the list, the 'change of
                   heading' rule set out in Article 5 (2) applies. If a 'change of heading' condition applies to any entry in
                   the list, then it is contained in the rule in column 3 .
            3.2. The working or processing required by a rule in column 3 or column 4 has to be carried out only in
                   relation to the non-originating materials used. The restrictions contained in a rule in column 3 or
                   column 4 likewise apply only to the non-originating materials used.
            3.3 . Where a rule states that 'materials of any heading' may be used, materials of the same heading as the
                   product may also be used, subject, however, to any specific limitations which may also be contained in
                   the rule. However, the expression 'manufacture from materials of any heading including other
                   materials of heading No . . .' means that only materials classified within the same heading as the
                   product of a different description than that of the product as given in column 2 of the list may be
                   used.
            3.4. If a product, made from non-originating materials which has acquired originating status during manu­
                   facture by virtue of the change of heading rule or its own list rule, is used as a material in the process
                   of manufacture of another product, then the rule applicable to the product in which it is incorporated
                   does not apply to it.
 ---pagebreak--- No L 180 /90                               Official Journal of the European Communities                                       9 . 7 . 88
                  — For example :
                      An engine of heading No 8407, for which the rule states that the value of the non-originating
                      materials which may be incorporated may not exceed 40 % of the ex-works price, is made from
                      'other alloy steel roughly shaped by forging' of heading No 7224.
                      If this forging has been forged in the country concerned from a non-originating ingot then the
                      forging has already acquired origin by virtue of the rule for heading No ex 7224 in the list. It can
                      then count as originating in the value calculation for the engine regardless of whether it was
                      produced in the same factory or another. The value of the non-originating ingot is thus not taken
                      into account when adding up the value of the non-originating materials used.
            3.5 . Even if th? change of heading rule or the rule contained in the list are satisfied, a product does not
                  have origin if the processing carried out, taken as a whole, is insufficient in the sense of Article 5 (5).
            Note 4 :
            4.1 . The rule in the list represents the minimum amount of working or processing required and the
                  carrying-out of more working or processing also confers originating status ; conversely, the carrying­
                  out of less working or processing cannot confer origin. Thus if a rule says that non-originating
                  material at a certain level of manufacture may be used, the use of such material at an earlier stage of
                  manufacture is allowed and the use of such material at a later stage is not.
            4.2 . When a rule in the list specifies that a product may be manufactured from more than one material,
                  this means that any one or more of the materials may be used. It does not require that all be used.
                  — For example :
                      The ryle for fabrics says that natural fibres may be used and that chemical materials, among other
                      materials, may also be used. This does not mean that both have to be used, one can use one or the
                      other or both .
                  If, however, a restriction applies to one material and other restrictions apply to other materials in the
                  same rule, then the restrictions only apply to the materials actually used.
                  — For example :
                      The rule for sewing machines specifies that the thread tension mechanism used has to originate
                      and that the zigzag mechanism used also has to originate ; these two restrictions only apply if the
                      mechanisms concerned are actually incorporated into the sewing machine.
            4.3 . When a rule in the list specifies that a product must be manufactured from a particular material, the
                  condition obviously does not prevent the use of other materials which, because of their inherent
                  nature, cannot satisfy the rule.
                  — For example :
                      The rule for heading No 1904 which specifically excludes the use of cereals or their derivatives
                      does not prevent the use of mineral salts, chemicals and other additives which are not produced
                      from cereals .
                  — For example :
                       In the case of an article made from non-woven materials, if the use of only non-originating yarn is
                      allowed for this class of article, it is not possible to start from non-woven cloth — even if non­
                      wovens cannot normally be made from yarn. In such cases, the starting material would normally be
                      at the stage before yarn — that is the fibre stage.
                  See also note 7.3 in relation to textiles .
            4.4 If in a rule in the list two or more percentages are given for the maximum value of non-originating
                  materials that can be used, then these percentages may not be added together. The maximum value of
                  all the non-originating materials used may never exceed the highest of the percentages given.
                  Furthermore the individual percentages must not be exceeded in relation to the particular materials
                  they apply to.
 ---pagebreak--- 9 . 7 . 88                                Official Journal of the European Communities                                        No L 180 /91
                                                                  Textiles
           Note 5 :
           5.1 . The term 'natural fibres' is used in the list to refer to fibres other than artificial or synthetic fibres and
                 is restricted to the stages before spinning takes place, including waste and unless otherwise specified,
                 the term 'natural fibres' includes fibres that have been carded, combed or otherwise processed but not
                 spun .
           5.2 . The term 'natural fibres' includes horsehair of heading No 0503 , silk of heading Nos 5002 and 5003
                 as well as the wool fibres, fine or coarse animal hair of heading Nos 5101 to 5105, the cotton fibres of
                 heading Nos 5201 to 5203 and the other vegetable fibres of heading Nos 5301 to 5305 .
           5.3 . The terms 'textile pulp', 'chemical materials' and 'paper-making materials' are used in the list to
                 describe the materials not classified within Chapters 50 to 63 which can be used to manufacture arti­
                 ficial, synthetic or paper fibres or yarns.
           5.4 . The term 'man-made staple fibres' is used in the list to refer to synthetic or artificial filament tow,
                 staple fibres or waste, of heading Nos 5501 to 5507 .
           Note 6 :
           6.1 . In the case of the products classified within those headings in the list to which a reference is made to
                 this introductory note, the conditions set out in column 3 of the list shall not be applied to any basic
                 textile materials used in their manufacture which, taken together, represent 10 % or less of the total
                 weight of all the basic textile materials used (but see also notes 6.3 and 6.4 below).
           6.2 . However, this tolerance may only be applied to mixed products which have been made from two or
                  more basic textile materials, irrespective of their share of the product.
                 The following are the basic textile materials :
                 — silk,
                 — wool,
                 — coarse animal hair,
                 — fine animal hair,
                  — horsehair,
                  — cotton ,
                  — paper-making materials and paper,
                  — flax,
                  — true hemp,
                  —   jute and other textile bast fibres,
                  —   sisal and other textile fibres of the genus Agave,
                  —   coconut, abaca, ramie and other vegetable textile fibres,
                  —   synthetic man-made filaments,
                  — artificial man-made filaments,
                  — synthetic man-made staple fibres,
                  — artificial man-made staple fibres.
                  — For example:
                      A yarn of heading No 5205 made from cotton fibres and synthetic staple fibres is a mixed yarn.
                      Therefore, non-originating materials that do not satisfy the origin rules may be used up to a
                      weight of 10 % of the yarn.
                  — For example:
                      A woollen fabric of heading No 5112 made from woollen yarn and synthetic yarn of staple fibres
                      is a mixed fabric. Therefore, either non-originating synthetic yarn or woollen yarn or a combi­
                      nation thereof that does not satisfy the origin rules may be used up to a weight of 10 % of the
                      fabric.
                  — For example:
                      Tufted textile fabric of heading No 5802 made from cotton yarn and cotton fabric is only a mixed
                      product if the cotton fabric is itself a mixed fabric being made from two or more different basic
                      textile materials or if the cotton yarns used are themselves mixtures.
 ---pagebreak--- No L 180 /92                               Official Journal of the European Communities                                        9 . 7 . 88
                  — For example:
                      If the tufted textile fabric concerned had been made from cotton yarn and synthetic fabric, then,
                      obviously, two separate basic textile materials would have been used.
                  — For example:
                      A carpet with tufts made both from artificial yarns and cotton tufts made from yarns and with a
                      jute backing is a mixed product because three basic textile materials are used. Thus, any non-orig­
                      inating materials that are used at a later stage of manufacture than the rule allows may be used,
                      provided their total weight taken together does not exceed 10 % of the weight of the textile
                      materials in the carpet. Thus, the jute backing, the artificial yarns and/or cotton yarns could be
                      imported at that stage of manufacture, provided the weight conditions are met.
            6.3 . In the case of fabrics incorporating 'yarn made of polyurethane segmented with flexible segments of
                  polyether whether or not gimped' this tolerance is 20 % in respect of this yarn.
            6.4. In the case of fabrics incorporating strip consisting of a core of aluminium foil or of a core of plastic
                  film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by
                  means of an adhesive between two films of plastic film, this tolerance is 30 % in respect of this strip.
            Note 7 :
            7.1 . In the case of those textile products, which are marked in the list by a footnote referring to this
                  introductory note, textile trimmings and accessories which do not satisfy the rule set out in the list in
                  column 3 for the made-up product concerned may be used provided that their weight does not exceed
                  10 % of the total weight of all the textile materials incorporated.
                  Textile trimmings and accessories are those classified within Chapters 50 to 63 . Linings and inter­
                  linings are not to be regarded as trimmings or accessories.
            7.2. Any non-textile trimmings and accessories or other materials used which contain textiles do not have
                  to satisfy the conditions set out in column 3 even though they fall outside the scope of note 4.3.
            7.3. In accordance with note 4.3, any non-originating non-textile trimmings and accessories or other
                  product, which do not contain any textiles, may, anyway, be used freely where they cannot be made
                  from the materials listed in column 3 .
                  — For example :
                      If a rule in the list says that for a particular textile item, such as a blouse, yarn must be used, this
                      does not prevent the use of metal items, such as buttons, because they canot be made from textile
                      materials .
            7.4. Where a percentage rule applies, the value of trimmings and accessories must be taken into account
                  when calculating the value of the non-originating materials incorporated.
 ---pagebreak---  9 . 7 . 88                            Official Journal of the European Communities                                       No L 180 /93
                                                                           Working or processing carried out on non-originating materials
    HS heading No                  Description of product                                 that confers originating status
           (1)                               (2)                                                        (3)
 ex 0403          Buttermilk, curdled milk and cream, yogurt, kephir         Manufacture in which :
                  and other fermented or acidified milk and cream,
                  flavoured or containing added fruit, nuts or cocoa         — all the materials of Chapter 4 used must be wholly
                                                                                 obtained,
                                                                             — any fruit juice (except those of pineapple, lime or
                                                                                 grapefruit) of heading No 2009 used must already
                                                                                 be originating, and
                                                                             — the value of any materials of Chapter 17 used does
                                                                                 not exceed 30 % of the ex-works price of the
                                                                                 product
  ex 1702         Chemically pure fructose and maltose                       Manufacture from materials of any heading including
                                                                             other materials of heading No 1702
      1704        Sugar confectionary (including white chocolate),           Manufacture in which all the materials used are
                  not containing cocoa                                       classified within a heading other than that of the
                                                                             product, provided the value of any other materials of
                                                                             Chapter 17 used does not exceed 30 % of the
                                                                             ex-works price of the product
      1806        Chocolate and other food preparations containing           Manufacture in which all the materials used are
                  cocoa                                                      classified within a heading other than that of the
                                                                             product,   provided the value of any materials of
                                                                             Chapter    17 used does not exceed 30 % of the
                                                                             ex-works   price of the product
      1901        Malt extract; food preparations of flour, meal,
                  starch or malt extract, not containing cocoa powder
                  or containing cocoa powder in a proportion by
                  weight of less than 50 % , not elsewhere specified
                  or included ; food preparations of goods of heading                                                      -
                  Nos 0401 to 0404, not containing cocoa powder or
                  containing cocoa powder in a proportion by weight
                  of less than 10 % , not elsewhere specified or
                  included :
l                 — Malt extract                                             Manufacture from cereals of Chapter 10
                  — Other                                                    Manufacture in ;which all the materials used are
                                                                             classified within a heading other than that of the
                                                                             product, provided the value of any materials of
                                                                             Chapter 17 used does not exceed 30 % of the
                                                                             ex-works price of the product
  ex 1902          Pasta, whether or not cooked or stuffed (with meat        Manufacture in which all the cereals and derivatives
                   or other substances) or otherwise prepared, such as       (except durum wheat and its derivatives) used must be
                   spaghetti, macaroni, noodles, lasagne, gnocchi,           wholly obtained
                   ravioli, cannelloni — except for those containing
                   more than 20 % by weight of crustaceans, molluscs
                   or other aquatic invertebrates, sausages and the like
                   or meat and meat offal of any kind, including fats
                   of any kind or origin ; couscous, whether or not
                   prepared
       1903        Tapioca and substitutes therefor prepared from            Manufacture from materials of any heading except
                   starch, in the form of flakes, grains, pearls, siftings   potato starch of heading No 1108
                   or in similar forms
 ---pagebreak--- No L 180 /94                      Official Journal of the European Communities                                       9. 7 . 88
                                       2                                                       3
       0)
   1904      Prepared foods obtained by the swelling or roasting
             of cereals or cereal products (for example, corn
             flakes); cereals, other than maize (corn), in grain
             form, pre-cooked or otherwise prepared :
             — Not containing cocoa                                 Manufacture in which :
                                                                    — all the cereals and their derivatives (except maize of
                                                                        the species 7.ea indurata and durum wheat and their
                                                                        derivatives) used must be wholly obtained, and
                                                                    — the value of any materials of Chapter 17 used does
                                                                        not exceed 30 % of the ex-works price of the
                                                                        product
                  Containing cocoa                                  Manufacture from        materials  not classified within
                                                                    heading No 1806, provided the value of any materials
                                                                    of Chapter 17 used does not exceed 30 % of the
                                                                    ex-works price of the product
    1905     Bread, pastry, cakes, biscuits and other bakers'       Manufacture from materials of any heading except
             wares,     whether    or   not   containing    cocoa ; those of Chapter 11
             communion wafers, empty cachets of a kind
             suitable' for pharmaceutical use, sealing wafers, rice
             paper and similar products
ex 2103      Sauces      and    preparations    therefor;    mixed  Manufacture in which all the materials used are
             condiments and mixed seasonings                        classified within a heading other than that of the
                                                                    product. However, mustard flour or meal or prepared
                                                                    mustard may be used
ex 2104       Soups and broths and preparations therefor            Manufacture from materials of any heading except
                                                                    prepared or preserved vegetables of heading Nos 2002
                                                                    to 2005
ex 2202      Waters, including mineral waters and aerated           Manufacture in which :
             waters, and other non-alcoholic beverages (not
              including fruit or vegetable juices of heading No     — all the materials used are classified within a heading
              2009); containing sugar or milk or milkfats                other than that of the product,
                                                                    — the value of any materials of Chapter 17 used does
                                                                         not exceed 30 % of the ex-works price of the
                                                                         product, and
                                                                    — any fruit juice used (except for pineapple, lime and
                                                                         grapefruit juices) must already be originating
    2205      Vermouth and other wine of fresh grapes flavoured      Manufacture in which all the grapes or any material
              with plants or aromatic substances                     derived from grapes used must be wholly obtained
ex 2208       Liqueurs and other spirituous beverages containing     Manufacture in which all the grapes or any material
              added sucrose, invert sugar, eggs or egg yolks         derived from grapes used must be wholly obtained,
                                                                     or
                                                                     If all the other materials used are already originating,
                                                                     arrack may be used up to a limit of 5 % by volume
ex 2504       Natural crystalline graphite, with enriched carbon     Enriching of the carbon content, purifying and
              content, purified and ground                           grinding of crude crystalline graphite
ex 2515       Marble, merely cut by sawing or otherwise into         Cutting, by sawing or otherwise, of marble (even if
              blocks or slabs of a rectangular (including square)    already sawn) of a thickness exceeding 25 cm
              shape, of a thickness not exceeding 25 cm
 ex 2516      Granite porphyry, basalt, sandstone and other          Cutting, by sawing or otherwise, of stones (even if
              monumental and building stones, merely cut by          already sawn) of a thickness exceeding 25 cm
              sawing or otherwise, into blocks or slabs of a
              rectangular (including square) shape, of a thickness
               not exceeding 25 cm
 ex 2518       Calcined dolomite                                     Calcination of dolomite not calcined
 ---pagebreak--- 9 . 7 . 88                          Official Journal of the European Communities                                 No L 180 / 95
          (1)                            (2)                                                     (3)
ex 2519       Crushed natural magnesium carbonate (magnesite),         Manufacture in which all the materials used are
              in hermetically sealed containers, and magnesium         classified within a heading other than that of the
              oxide, whether or not pure, other than fused             product. However, natural magnesium carbonate
              magnesia or dead-burned (sintered) magnesia               (magnesite) may be used
ex 2520       Plasters specially prepared for dentistry                 Manufacture in which the value of all the materials
                                                                       used does not exceed 50 % of the ex-works price of
                                                                       the product
ex 2524       Natural asbestos fibres                                   Manufacture from asbestos concentrate
ex 2525       Mica powder                                               Grinding of mica or mica waste
ex 2530       Earth colours, calcined or powdered                       Calcination or grinding of earth colours
ex 2707       Oils in which the weight of the aromatic consti­         These are Annex II products
              tuents exceeds that or the non-aromatic consti­
              tuents, being oils similar to mineral oils obtained by
              distillation of high temperature coal tar, of which
              more than 65 % by volume distils at a temperature
              of up to 250 °C (including mixtures of petroleum
              spirit and benzole), for use as power or heating
              fuels
    2709      Mineral oils and products of their distillation ; bitu­   These are Annex II products
    to        minous substances ; mineral waxes
     2715
ex Chapter 28 Inorganic chemicals ; organic or inorganic                Manufacture in which all the materials used are
              compounds of precious metals, of rare earth metals,       classified within a heading other than that of the
              of radioactive elements or of isotopes ; except for       product. However, materials classified within the same
              heading Nos ex 2811 and ex 2833 for which the             heading may be used provided their value does not
              rules are set out below                                   exceed 20 % of the ex-works price of the product
ex 2811       Sulphur trioxide                                          Manufacture from sulphur dioxide
ex 2833       Aluminium sulphate                                        Manufacture in which the value of all the materials
                                                                        used does not exceed 50 % of the ex-works price of
                                                                        the product
ex Chapter 29 Organic chemicals, except for heading Nos ex              Manufacture in which all the materials used are
              2901 , ex 2902 , ex 2905 , 2915 , ex 2932 , 2933 and      classified within a heading other than that of the
              2934, for which the position is set out below             product. However, materials classified within the same
                                                                        heading may be used provided their value does not
                                                                        exceed 20 °/o of the ex-works price of the product
ex 2901       Acyclic hydrocarbons for use as power or heating          These are Annex II products
              fuels
ex 2902       Cyclanes and cyclenes (other than azulenes),              These are Annex II products
              benzene, toluene, xylenes, for use as power or
              heating fuels
ex 2905        Metal alcoholates of alcohols of this heading and        Manufacture from materials of any heading, including
              of ethanol or glycerol                                    other materials of heading No 2905 . However, metal
                                                                        alcoholates of this heading may be used, provided their
                                                                        value does not exceed 20 % of the ex-works price of
                                                                        the product
     2915      Saturated acyclic monocarboxylic acids and their         Manufacture from materials of any heading. However,
              anhydrides, halides, peroxides and peroxyacids ;          the value of all the materials of heading Nos 2915 and
              their halogenated, sulphonated, nitrated or             v 2916 used may not exceed 20 % of the ex-works price
               nitrosated derivatives                                   of the product
ex 2932       — Internal ethers and their halogenated,                  Manufacture from materials of any heading. However,
                   sulphonated, nitrated or nitrosated derivates        the value of all the materials of heading No 2909 used
                                                                        may not exceed 20 % of the ex-works price of the
                                                                        product
 ---pagebreak--- No L 180/ 96                                    Official Journal of the European Communities                                      9 . 7 . 88
                                                                                                             (3
         (1)                                         (2)
ex 2932                   — Cyclic acetals and internal hemiacetals and their     Manufacture from materials of any heading
     (cont'd)                 halogenated, sulphonated, nitrated or nitrosated
                              derivates
     2933                 Heterocyclic compounds with nitrogen hetero­
                          atom(s) only; nucleic acids and their salts :
                          — Lactams, other than 6-hexanelactam (epsilon­          Manufacture from materials of any heading. However,
                              caprolactam);       monoazepines ; diazepines ;     the value of all the materials of heading Nos 2932 and
                              azocines (whether or not hydrogenated)              2933 used may not exceed 30 % of the ex-works price
                                                                                  of the product (')
                          — Other                                                 Manufacture from materials of any heading. However,
                                                                                  the value of all the materials of heading Nos 2932 and
                                                                                  2933 used may not exceed 20 % of the ex-works price
                                                                                  of the product
      2934                Other heterocyclic compounds
                          — 6-Aminopenicillanic acid, 7-aminocephalospo­          Manufacture from materials of any heading. However,
                              rariic    acid   and      7-aminodesacetoxycephal   the value of all the materials of heading Nos 2932,
                              osporanic acid ; compounds containing a pheno­      2933 and 2934 used may not exceed 30 % of the ex­
                              thiazine     ring-system     (whether    or    not  works price of the product (')
                              hydrogenated), not further fused ; monothia­
                              monoazipines ; monothiins ; monooxamono­
                              azines ; monooxamonoazoles (whether or not
                              hydrogenated)
                          — Other                                                  Manufacture from materials of any heading. However,
                                                                                   the value of all the materials of heading Nos 2932,
                                                                                   2933 and 2934 used may not exceed 20 °/o of the ex­
                                                                                  works price of the product
 ex Chapter 30            Pharmaceutical products, except for heading Nos          Manufacture in which all the materials used are
                          3002, 3003 and 3004, for which the rules are set         classified within a heading other than that of the
                          out below                                                product. However, materials classified within the same
                                                                                   heading may be used provided their value does not
                                                                                   exceed 20 % of the ex-works price of the product
      3002                 Human blood ; animal blood prepared for thera­
                          peutic, prophylactic or diagnostic uses ; antisera and
                           other blood tractions ; vaccines, toxins, cultures of
                           micro-organisms (excluding yeasts) and similar
                           products :
                          — Products consisting of two or more constituents        Manufacture from materials of any heading, including
                               which have been mixed together for therapeutic      other materials of heading No 3002. The materials of
                               or prophylactic uses or unmixed products for        this description may also be used, provided their value
                               these uses, put up in measured doses or in forms    does not exceed 20 % of the ex-works price of the
                               or packings for retail sale                         product
                           — Other :
                               — Human blood                                        Manufacture from materials of any heading, including
                                                                                    other materials of heading No 3002. The materials of
                                                                                    this description may also be used, provided their value
                                                                                    does not exceed 20 % of the ex-works price of the
                                                                                    product
                                   Animal blood prepared for therapeutic or         Manufacture from materials of any heading, including
                                   prophylactic uses                                other materials of heading No 3002. The materials of
                                                                                    this description may also be used, provided their value
                                                                                    does not exceed 20 % of the ex-works price of the
                                                                                    product
                                   Blood fractions other than antisera, haemo­      Manufacture from materials of any heading, including
                                   globin and serum globulin                        other materials of heading No 3002 . The materials of
                                                                                    this description may also be used, provided their value
                                                                                    does not exceed 20 % of the ex-works price of the
                                                                                    product
                                   Haemoglobin, blood globulin and serum            Manufacture from materials of any heading, including
                                   globulin                                         other materials of heading No 3002. The materials of
                                                                                    this description may also be used, provided their value
                                                                                    does not exceed 20 % of the ex-works price of the
                                                                                    product
                                    Other                                            Manufacture from materials of any heading, including
                                                                                     other materials of heading No 3002 . The materials of
                                                                                     this description may also be used, provided their value
                                                                                     does not exceed 20 % of the ex-works price of the
                                                                                     product
  (*) This rule shall only apply until 31 March 1991 .
 ---pagebreak--- 9 . 7 . 88                                       Official Journal of the European Communities                                           No L 180 / 97
          (1)                                        (2)                                                              (3)
    3003                 Medicaments (excluding goods of heading No                          Manufacture in which :
    and                  3002, 3005 or 3006)
    3004
                                                                                             — all the materials used are classified within a heading
                                                                                                 other than that of the product. However, materials
                                                                                                 of heading No 3003 or 3004 may be used provided
                                                                                                 their value, taken together, does not exceed 20 %
                                                                                                 of the ex-works price of the product, and
                                                                                             — the value of all the materials used does not exceed
       \                                                                                         50 % of the ex-works price of the product
ex Chapter 31            Fertilizers except for heading No ex 3105 for which                 Manufacture in which all the materials used are
                         the rule is set out below                                           classified within a heading other than that of the
                                                                                             product. However, materials classified within the same
                                                                                             heading may be used provided their value does not
                                                                                             exceed 20 % of the ex-works price of the product
ex 3105                  Mineral or chemical fertilizers containing two or                   Manufacture in which :
                         three of the fertilizing elements nitrogen, phos­                   — all the materials used are classified within a heading
                         phorus and potassium ; other fertilizers ; goods of                     other than that of the product. However, materials
                         this chapter, in tablets or similar forms or in                         classified within the same heading may be used
                         packages of a gross weight not exceeding 10 kg,                         provided their value does not exceed 20 % of the
                         except for :                                                            ex-works price of the product, and
                         — Sodium nitrate
                                                                                             — the value of all the materials used does not exceed
                         — Calcium cyanamide                                                     50 % of the ex-works price of the product
                         — Potassium sulphate
                       , — Magnesium potassium sulphate                                                            >
ex Chapter 32            Tanning or dyeing extracts ; tannins and their deri­                Manufacture in which all the materials used are
                         vatives ; dyes, pigments and other colouring matter;                classified within a heading other than that of the
                         paints and varnishes ; putty and other mastics ; inks ;             product. However, materials classified within the same
                         except for heading Nos ex 3201 and 3205, for                        heading may be used provided their value does not
                         which the rules are set out below                                   exceed 20 % of the ex-works price of the product
ex 3201                  Tannins and their salts, ethers , esters and other                  Manufacture from tanning extracts of vegetable origin
                         derivatives
     3205                Colour lakes ; preparations as specified in note 3 to               Manufacture from materials of any heading, except
                         this chapter based on colour lakes (')                              heading Nos 3203, 3204 and 3205 . However, materials
                                                                                             from heading No 3205 may be used provided their
                                                                                             value does not exceed 20 % of the ex-works price of
                                                                                             the product
ex Chapter 33            Essential oils and resinoids ; perfumery, cosmetic or               Manufacture in which all the materials used are
                         toilet preparations ; except for heading No 3301 ,                  classified within a heading other than that of the
                         for which the rule is set out below                                 product. However, materials classified within the same
                                                                                             heading may be used provided their value does not
                                                                                             exceed 20 % of the ex-works price of the product
     3301                Essential oils      (terpeneless    or not),      including         Manufacture from materials of any heading, including
                         concretes and absolutes ; resinoids ; concentrates of               materials of a different 'group' (2) within this heading.
                         essential oils in fats, in fixed oils , in waxes or the             However, materials of the same group may be used,
                         like, obtained by enfleurage or maceration ; terpenic               provided their value does not exceed 20 % of the ex­
                         by-products of the deterpenation of essential oils ;                works price of the product
                         aqueous distillates and aqueous solutions of
                         essential oils
(') Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring any material or used as ingredients in the manufacturing of
    colouring preparations, provided they are not classified within another heading in Chapter 32 .
(') A 'group' is regarded as any part of the heading separated from the rest by a semicolon.
 ---pagebreak--- No L 180 / 98                        Official Journal of the European Communities                                     9 . 7 . 88
        1                                 2                                                    (3
ex Chapter 34  Soap, organic surface-active agents, washing prepa­     Manufacture in which all the materials used are
               rations, lubricating preparations, artificial waxes,    classified within a heading other than that of the
               prepared waxes, polishing or scouring preparations,     product. However, materials classified within the same
               candles and similar articles, modelling pastes,         heading may be used provided their value does not
               'dental waxes' and dental preparations with a basis     exceed 20 % of the ex-works price of the product
               of plaster; except for heading Nos ex 3403 and
               3404, for which the position is set out below
ex 3403        Lubricating preparations containing petroleum oils      These are Annex II products
               or    oils  obtained    from   bituminous   minerals ,
               provided they represent less than 70 % by weight
ex 3404        Artificial waxes and prepared waxes :
               — With a basis of paraffin, petroleum wspces,           These are Annex II products
                    waxes obtained from bituminous minerals, slack
                    wax or scale wax
               — Other                                                 Manufacture from materials of any heading, except :
                                                                       — hydrogenated oils having the character of waxes of
                                                                           heading No 1516
                                                                       — fatty acids not chemically defined or industrial fatty
                                                                           alcohols having the character of waxes of heading
                                                                           No 1519 '
                                                                       — materials of heading No 3404.
                                                                       However, these materials may be used provided their
                                                                       value does not exceed 20 % of the ex-works price of
                                                                       the product
 ex Chapter 35  Albuminoidal substances ; modified starches ; glues ;  Manufacture in which all the materials used are
                enzymes ; except for heading Nos 3505 and ex 3507      classified within a heading other than that of the
                for which the rules are set out below                  product. However, materials classified within the same
                                                                       heading may be used provided their value does not
                                                                        exceed 20 % of the ex-works price of the product
    3505        Dextrins and other modified starches (for example,
                pregelatinized or esterified starches); glues based
                on starches, or on dextrins or other modified
                starches :
                — Starch ethers and esters                              Manufacture from materials of any heading, including
                                                                        other materials of heading No 3505
                     Other                                              Manufacture from materials of any heading, except
                                                                        those of heading No 1108
 ex 3507        Prepared enzymes not elsewhere specified or             Manufacture in which the value of all the materials
                included                                                used does not exceed 50 % of the ex-works price of
                                                                        the product
    Chapter 36  Explosives ; pyrotechnic products ; matches ; pyro­     Manufacture in which all the materials used are
                phoric alloys ; certain combustible preparations        classified within a heading other than that of the
                                                                        product. However, materials classified within the same
                                                                        heading may be used provided their value does not
                                                                        exceed 20 % of the ex-works price of the product
 ex Chapter 37   Photographic or cinematographic goods ; except for     Manufacture in which all the materials used are
                 heading Nos 3701 , 3702 and 3704 for which the         classified within a heading other than that of the
                 rules are set out below                                product. However, materials classified within the same
                                                                        heading may be used provided their value does not
                                                                        exceed 20 % of the ex-works price of the product
 ---pagebreak--- 9 . 7 . 88                           Official Journal of the European Communities                                    No L 180 /99
          (1)                            (2)                                                          (3) .
    3701      Photographic plates and film in the flat, sensitized,
              unexposed, of any material other than paper,
              paperboard or textiles ; instant print film in the flat, ,
              sensitized, unexposed, whether or not in packs :
              — Instant print film for colour photography, in              Manufacture in which all the materials used are
                  packs                                                    classified within a heading other than that of the
                                                                           product. However, materials from heading No 3702
                                                                           may be used provided their value does not exceed
                                                                           30 % of the ex-works price of the product
              — Other                                                      Manufacture in which all the materials used are
                                                                           classified within a heading other than heading No 3701
                                                                           or 3702
    3702      Photographic film in rolls, sensitized, unexposed, of        Manufacture in which all the materials used are
              any material other than paper, paperboard or                 classified within a heading other than heading No 3701
              textiles ; instant print film in rolls, sensitized,          or 3702
              unexposed
    3704      Photographic plates, film, paper, paperboard and             Manufacture in which all the materials used are
              textiles, exposed but not developed                          classified within a heading other than heading Nos
                                                                           3701 to 3704
ex Chapter 38 Miscellaneous chemical products ; except for                 Manufacture in which all the materials used are
              heading Nos ex 3801 , ex 3803, ex 3805, ex 3806,             classified within a heading other than that of the
              ex 3807 , 3808 to 3814 , 3818 to 3820, 3822 and              product. However, materials classified within the same
              3823 for which the rules are set out below                   heading may be used provided their value does not
                                                                           exceed 20 % of the ex-works price of the product
ex 3801       — Colloidal graphite in suspension in oil and semi­          Manufacture in which the value of all the materials
                  colloidal graphite ; carbonaceous pastes for elec­       used does not exceed 50 % of the ex-works price of
                  trodes                                                   the product
              — Graphite in paste form, being a mixture of more            Manufacture from materials of any heading. However,
                  than 30 % by weight of graphite with mineral             the value of the materials of heading No 3403 used
                  oils                                                     must not exceed 20 % of the ex-works price of the
                                                                           product
ex 3803       Refined tall oil                                             Refining of crude tall oil
ex 3805       Spirits of sulphate turpentine, purified                     Purification by distillation or refining of raw spirits of
                                                                           sulphate turpentine
ex 3806       Ester gums                                                   Manufacture from resin acids
ex 3807       Wood pitch (wood tar pitch)                                  Distillation of wood tar
    3808
    to
    3814
              Miscellaneous chemical products :
                                                                         I
    3818      — Prepared additives for lubricating oil,                    These are Annex II products
    to            containing petroleum oils or oils obtained from
    3820          bituminous minerals, of heading No 3811
    3822
    and
    3823      — The following of heading No 3823 :                         Manufacture in which all the materials used are
                  — Prepared binders for foundry moulds or                 classified within a heading other than that of the
                       cores based on natural resinous products            product. However, materials classified within the same
                                                                           heading may be used provided their value does not
                  — Naphthenic acids, their water insoluble salts          exceed 20 % of the ex-works price of the product
                       and their esters
                  — Sorbitol other than that of heading No 2905
                  — Petroleum sulphonates, excluding petroleum
                       sulphonates of alkali metals, of ammonium
                       or of ethanolamines ; thiophenated sulphonic
                       acids  of oils   obtained  from    bituminous
                       minerals, and their salts
                  — Ion exchangers
                  — Getters for vacuum tubes
                  — Alkaline iron oxide for the purification of
                       gas
 ---pagebreak---                                                     Official Journal of the European Communities                                               9 . 7 . 88
No L 180 / 100
            i                                            (2)                                                                 3
    3808                        — Ammoniacal gas liquors and spent oxide
    to                              produced in coal gas purification
    3814
    3818
                                — Sulphonaphthenic acids, their water
                                    insoluble salts and their esters
    to
    3820                        — Fusel oil and Dippel's oil
    3822
    and
                                — Mixtures of salts having different anions
    3823                        — Copying pastes with a basis of gelatin,
     (cont 'd)                      whether or not on a paper or textile backing
                           — Other                                                               Manufacture in which the value of all the materials
                                                                                                 used does not exceed 50 % of the ex-works price of
                                                                                                 the product
     3901                   Plastics in primary forms, waste, parings and scrap,                 Manufacture in which :
    to                      of plastic :                                                         — the value of all the materials used does not exceed
     3915                                                                                            50 % of the ex-works price of the product, and
                            — Addition homopolymerization products
                                                                                                 — the value of any materials of Chapter 39 used does
                                                                                                     not exceed 20 % of the ex-works price of the
                                                                                                     product (')
                            — Other                                                               Manufacturing in which the value of the materials of
                                                                                                  Chapter 39 used does not exceed 20 % of the ex­
                                                                                                 works price of the product (')
     3916                   Semi-manufactures of plastics :
     to
                            — Flat products, further worked than only                             Manufacture in which the value of any materials of
     3921                       surface-worked or cut into forms other than                       Chapter 39 used does not exceed 50 % of the ex­
                                rectangles ; other products, further worked than                  works price of the product
                                only surface-worked
                            — Other :
                                — Addition homopolymerization products                            Manufacture in which :
                                                                                                  — the value of all the materials used does not exceed
                                                                                                     50 % of the ex-works price of the product, and
                                                                                                  — the value of any materials of Chapter 39 used does
                                                                                                     not exceed 20 % of the ex-works price of the
                                                                                                     product (')
                                 — Other                                                          Manufacture in which the value of any materials of
                                                                                                  Chapter 39 used does not exceed 20 % of the ex­
                                                                                                  works price of the product (')
      3922                  Articles of plastic                                                   Manufacture in which the value of all the materials
      to                                                                                          used does not exceed 50 % of the ex-works price of
      3926                                                                                        the product
ex 4001                     Laminated slabs of crepe rubber for shoes                             Lamination of sheets of natural rubber
      4005                   Compounded rubber, unvulcanized, in primary                          Manufacture in which the value of all the materials
                            forms or in plates, sheets or strip                                   used, except natural rubber, does not exceed 50 % of
                                                                                                  the ex-works price of the product
      4012                   Retreaded or used pneumatic tyres of rubber; solid
                             or cushion tyres, interchangeable tyre treads and
                             tyre flaps of rubber:
                             — Retreaded pneumatic, solid or cushion, tyres of                    Retreading of used tyres
                                 rubber
                             — Other                                                              Manufacture from materials of any heading, except
                                                                                                  those of heading No 4011 or 4012
 ex 4017                     Articles of hard rubber                                               Manufacture from hard rubber
 (*) In the case of products composed of materials classified within both heading Nos 3901 to 3906, on the one hand, and within heading Nos 3907 to
      391 1 , on the other hand, this restriction only applies to that group of materials which predominates by weight in the product.
 ---pagebreak--- 9 . 7 . 88                                     Official Journal of the European Communities                                         No L 180 / 101
          (1)                                       (2)                                                              (3)
ex 4102                 Raw skins of sheep or lambs, without wool on                        Removal of wool from sheep or lamb skins, with wool
                                                                                            on
    4104                Leather, without hair or wool other than leather of                 Retanning of pre-tanned leather
    to                  heading No 4108 or 4109                                             or
    4107                                                                                    Manufacture in which all the materials used are
                                                                                            classified within a heading other than that of the
                                                                                           product
    4109               Patent leather and patent laminated leather;                         Manufacture from leather of heading Nos 4104 to
                       metallized leather                                                   4107 provided its value does not exceed 50 % of the
                                                                                            ex-works price of the product
ex 4302                Tanned or dressed furskins, assembled :                          I
                       — Plates, crosses and similar forms                                  Bleaching or dyeing, in addition to cutting and
                                                                                            assembly of non-assembled tanned or dressed furskins
                       — Other                                                              Manufacture from non-assembled, tanned or dressed
                                                                                            furskins
    4303               Articles of apparel, clothing accessories and other                  Manufacture from non-assembled, tanned or dressed
                       articles of furskin                                                  furskins, of heading No 4302 (')
ex 4403                Wood roughly squared                                                 Manufacture from wood in the rough, whether or not
                                                                                            stripped of its bark or merely roughed down
ex 4407                Wood sawn or chipped lengthwise, sliced or peeled,                   Planing, sanding or finger-jointing
                       of a thickness exceeding 6 mm, planed, sanded or
                       finger-jointed
ex 4408                Veneer sheets and sheets for plywood, of a                           Splicing, planing, sanding or finger-jointing
                       thickness not exceeding 6 mm, spliced, and other
                       wood sawn lengthwise, sliced or peeled, of a
                       thickness not exceeding 6 mm, planed, sanded or
                       finger-jointed
ex 4409                — Wood (including strips and friezes for parquet                     Sanding or finger-jointing
                            flooring, not assembled) continuously shaped
                            (tongued, grooved, rebated, chamfered,
                            V-jointed, beaded, moulded, rounded or the
                            like) along any of its edges or faces, sanded or
                            finger-jointed
                       — Beadings and mouldings                                             Beading or moulding
ex 4410                Beadings and mouldings, including                 moulded            Beading or moulding
    to                 skirting and other moulded boards
ex 4413
ex 4415                Packing cases, boxes, crates, drums and similar                     Manufacture from boards not cut to size
                       packings, of wood
ex 4416                Casks, barrels, vats, tubs and other coopers'                       Manufacture from riven staves, not further worked
                       products and parts thereof, of wood                                 than sawn on the two principal surfaces
ex 4418                — Builders' joinery and carpentry of wood                           Manufacture in which all the materials used are
                                                                                           classified within a heading other than that of the
                                                                                           product. However, cellular wood panels, shingles and
                                                                                           shales may be used
                       — Beadings and mouldings                                            Beading or moulding
ex 4421                Match splints ; wooden pegs or pins for footwear                    Manufacture from wood of any heading except drawn
                                                                                           wood of heading No 4409
(') Until 31 March 1990, assembled suzluki, grey Siberian squirrel and hamster skins of heading No 4302 may be used.
 ---pagebreak---                                                   Official Journal of the European Communities                                                  9 . 7 . 88
No L 180/ 102
           1                                          (2)                                                                 (3
     4503                 Articles of natural cork                                              Manufacture from cork of heading No 4501
ex 4811                   Paper and paperboard, ruled, lined or squared only                    Manufacture from paper-making materials of Chapter
                                                                                                47
     4816                 Carbon paper, self-copy paper and other copying                       Manufacture from paper-making materials of Chapter
                          or transfer papers (other than those of heading No                    47
                          4809), duplicator stencils and offset plates, of
                          paper, whether or not put up in boxes
     4817                 Envelopes, letter cards, plain postcards and corre­                   Manufacture in which :
                          spondence cards, of paper or paperboard ; boxes,                      — all the materials used are classified within a heading
                          pouches, wallets and writing compendiums, of                              other than that of the product, and
                          paper or paperboard, containing an assortment of                      — the value of all the materials used does not exceed
                          paper stationery                                                          50 % of the ex-works price of the product
ex 4818                   Toilet paper                                                          Manufacture from paper-making materials of Chapter
                                                                                                47
ex 4819                   Cartons, boxes, cases, bags and other packing                         Manufacture in which :
                          containers, of paper, paperboard, cellulose wadding                   — all the materials used are classified within a heading
                          or webs of cellulose fibres                                               other than that of the product, and
                                                                                                — the value of all the materials used does not exceed
                                                                                                    50 % of the ex-works price of the product
ex 4820                    Letter pads                                                          Manufacture in which the value of all the materials
                                                                                                used does not exceed 50 °/o of the ex-works price of
                                                                                                the product
 ex 4823                   Other paper, paperboard, cellulose wadding and                        Manufacture from paper-making materials of Chapter
                           webs of cellulose fibres, cut to size or shape                        47
      4909                 Printed or illustrated postcards ; printed cards                      Manufacture from materials not classified within
                           bearing personal greetings, messages or                               heading No 4909 or 4911
                           announcements, whether or not illustrated, with or
                           without envelopes or trimmings
      4910                 Calendars of any kind, printed, including calendar
                           blocks :
                           — Calenders of the 'perpetual' type or with                           Manufacture in which :
                               replaceable blocks mounted on bases other than                    — all the materials used are classified within a heading
                               paper or paperboard                                                   other than that of the product, and
                                                                                                 — the value of all the materials used does not exceed
                                                                                                     50 % of the ex-works price of the product
                           — Other                                                               Manufacture from materials not classified within
                                                                                                 heading No 4909 or 4911
 ex 5003                   Silk waste (including cocoons unsuitable for                          Carding or combing of silk waste
                           reeling, yarn waste and garnetted stock), carded or
                           combed
      5501                 Man-made staple fibres                                                Manufacture from chemical materials or textile pulp
      to
      5507
  ex Chapter 50            Yarn, monofilament and thread                                          Manufacture from (*) :
      to                                                                                         — natural fibres not carded or combed or otherwise
      Chapter 55                                                                                     processed for spinning,
                                                                                                 — chemical materials or textile pulp, or
                                                                                                 — paper-making materials
  (') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak---  9 . 7 . 88                                      Official Journal of the European Communities                                          No L 180 / 103
           (1)                                        (2)                                                                (3)
 ex Chapter 50            Woven fabrics :
      to
      Chapter 55          — Incorporating rubber thread                                         Manufacture from single yarn (')
                          — Other                                                               Manufacture from (') :
                                                                                                — coir yarn,
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper
                                                                                                or
                                                                                                Printing accompanied by at least two preparatory or
                                                                                                finishing operations (such as scouring, bleaching,
                                                                                                mercerizing, heat setting, raising, calendering, shrink
                                                                                                resistance processing, permanent finishing, decatizing,
                                                                                                impregnating, mending and burling) where the value of
                                                                                                the unprinted fabric used does not exceed 47,5 % of
                                                                                                the ex-works price of the product
ex Chapter 56             Wadding, felt and non-wovens ; special yarns, twine                   Manufacture from (') :
                          cordage, ropes and cables and articles thereof                        — coir yarn,
                          except for heading Nos 5602, 5604, 5605 and 5606,
                          for which the rules are set out below                                 — natural fibres,
                                                                                                — chemical materials or textile pulp, or
                                                                                                — paper-making materials
      5602                Felt, whether or not impregnated, coated, covered
                          or laminated :
                          — Needleloom felt                                                     Manufacture from (') :
                                                                                                — natural fibres,
                                                                                                — chemical materials or textile pulp
                                                                                                However :
                                                                                                — polypropylene filament of heading No 5402,
                                                                                                — polypropylene fibres of heading No 5503 or 5506,
                                                                                                    or
                                                                                                — polypropylene filament tow of heading No 5501 ,
                                                                                                of which the denomination in all cases of a single
                                                                                                filament or fibre is less than 9 decitex may be used
                                                                                                provided that their value does not exceed 40 % of the
                                                                                                ex-works price of the product
                         — Other                                                                Manufacture from (') :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres made from casein, or
                                                                                                       /
                                                                                                — chemical materials or textile pulp
      5604                Rubber thread and cord, textile covered ; textile
                         yarn, and strip and the like of heading No 5404 or
                          5405, impregnated, coated, covered or sheathed
                         with rubber or plastics :
                         — Rubber thread and cord, textile covered                              Manufacture from rubber thread or cord, not textile
                                                                                                covered
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6 .
 ---pagebreak---                                                                                                                                             9 . 7 . 88
No L 180 / 104                                  Official Journal of the European Communities
        (1)                                         (2)                                                                  <3>
    5604                 — Other                                                              Manufacture from (') :
    (cont'd)                                                                                  — natural fibres not carded or combed or otherwise
                                                                                                   processed for spinning,
                                                                                              — chemical materials or textile pulp, or
                                                                                              — paper-making materials
    5605                 Metallized yarn, whether or not gimped, being                         Manufacture from (') :
                         textile yarn, or strip or the like of heading No 5404                 — natural fibres ,
                         or 5405, combined with metal in the form of
                         thread, strip or powder or covered with metal                         — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
     5606                Gimped yarn, and strip and the like of heading No                     Manufacture from (') :
                          5404 or 5405 , gimped (other then those of heading                   — natural fibres,
                         No 5605 and gimped horsehair yarn); chenille yarn
                          (including flock chenille yarn); loop wale-yarn                      — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning,
                                                                                               — chemical materials or textile pulp, or
                                                                                               — paper-making materials
     Chapter 57           Carpets and other textile floor coverings :
                          — Of needleloom felt                                                 Manufacture from (') :
                                                                                               — natural fibres, or
                                                                                               — chemical materials or textile pulp.
                                                                                                However :
                                                                                               — polypropylene filament of heading No 5402,
                                                                                               — polypropylene fibres of heading No 5503 or 5506,
                                                                                                     or
                                                                                                — polypropylene filament tow of heading No 5501 ,
                                                                                                of which the denomination in all cases of a single
                                                                                                filament or fibre is less than 9 decitex may be used
                                                                                                provided that their value does not exceed 40 °/o of the
                                                                                                ex-works price of the product
                           — Of other felt                                                      Manufacture from (') :
                                                                                                — natural fibres not carded or combed or otherwise
                                                                                                     processed for spinning, or
                                                                                                — chemical materials or textile pulp
                           — Other                                                              Manufacture from (l) :
                                                                                                — coir yarn,
                                                                                                — synthetic or artificial filament yarn,
                                                                                                — natural fibres, or
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                     otherwise processed for spinning
 (') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak--- 9.-7-. 88                                        Official Journal of the European Communities                                          No L 180 / 105
         (1)                                         (2)                                                                 (3)
ex Chapter 58            Special woven fabrics ; tufted textile fabrics ; lace ;
                         tapestries ; trimmings, embroidery, except for
                         heading Nos 5805 and 5810 ; the rule for heading
                         No 5810 is set out below :
                         — Combined with rubber thread                                          Manufacture from single yarn (')
                         — Other                                                                Manufacture from (') :
                                                                                               — natural fibres,
                                                                                               — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                               — chemical materials or textile pulp
                                                                                                or
                                                                                                Printing accompanied by at least two preparatory or
                                                                                                finishing operations (such as scouring, bleaching,
                                                                                                mercerizing, heat setting, raising, calendering, shrink
                                                                                                resistance processing, permanent finishing, decatizing,
                                                                                                impregnating, mending and burling) where the value of
                                                                                                the unprinted fabric used does not exceed 47,5 % of
                                                                                                the ex-works price of the product
    5810                 Embroidery in the piece, in strips or in motifs                        Manufacture in which the value of all the materials
                                                                                                used does not exceed 50 % of the ex-works price of
                                                                                                the product
    5901                 Textile fabrics coated with gum or amylaceous                          Manufacture from yarn
                         substances, of a kind used for the outer covers of
                         books or the like ; tracing cloth.; prepared painting
                         canvas ; buckram and similar stiffened textile fabrics
                         of a kind used for hat foundations
    5902                 Tyre cord fabric of high tenacity yarn of nylon or
                         other polyamides, polyesters or viscose rayon :
                         — Containing not more than 90 % by weight of                           Manufacture from yarn
                              textile materials
                         — Other                                                                Manufacture from chemical materials or textile pulp
    5903                 Textile fabrics impregnated, coated, covered or                        Manufacture from yarn
                         laminated with plastics, other than those of heading
                         No 5902
    5904                 Linoleum, whether or not cut to shape ; floor                          Manufacture from yarn (')
                         coverings consisting of a coating or covering
                         applied on a textile hacking, whether or not cut to
                         shape
    5905                 Textile wall coverings :
                         — Impregnated, coated, covered or laminated with                       Manufacture from yarn
                              rubber, plastics or other materials
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 ---pagebreak---                                                                                                                                             9 . 7 . 88
No L 180 / 106                                  Official Journal of the European Communities
        (1)                                         (2                                                              (3)
    5905                — Other                                                            Manufacture from O :
    (cont'd)                                                                               — coir yarn,
                                                                                           — natural fibres ,
                                                                                           — man-made staple fibres not carded or combed or
                                                                                               otherwise processed for spinning, or
                                                                                           — chemical materials or textile pulp
                                                                                           or
                                                                                           Printing accompanied by at least two preparatory or
                                                                                           finishing operations (such as scouring, bleaching,
                                                                                           mercerizing, heat setting, raising, calendering, shrink
                                                                                           resistance processing, permanent finishing, decatizing,
                                                                                            impregnating, mending and burling) where the value of
                                                                                           the unprinted fabric used does not exceed 47,5 % of
                                                                                            the ex-works price of the product
    5906                 Rubberized textile fabrics, other than those of
                         heading No 5902 :
                         — Knitted or crocheted fabrics                                     Manufacture from (*) :
                                                                                            — natural fibres ,
                                                                                            — man-made staple fibres not carded or combed or
                                                                                                otherwise processed for spinning, or
                                                                                            — chemical materials or textile pulp
                         — Other fabrics made of synthetic filament yarn,                   Manufacture from chemical materials
                             containing more than 90 % by weight of textile
                             materials
                         — Other                                                             Manufacture from yarn
     5907                Textile fabrics otherwise impregnated, coated or                    Manufacture from yarn
                         covered ; painted canvas being theatrical scenery,
                         studio backcloths or the like
ex 5908                  Incandescent gas mantles, impregnated                               Manufacture from tubular knitted gas mantle fabric
     5909                Textile articles of a kind suitable for industrial use :
     to
                         — Polishing discs or rings other than of felt of                    Manufacture from yarn or waste fabrics or rags of
     5911                                                                                    heading No 6310
                             heading No 5911
                         — Woven fabrics, of a kind commonly used in                         Manufacture from (') :
                             papermaking or other technical uses, felted or                  — coir yarn,
                              not, whether or not impregnated or coated,
                             tubular or endless with single or multiple warp                 — from the following materials :
                              and/or weft, or flat woven with multiple warp                      — yarn of polytetrafluoroethylene (2) (3),
                              and/or weft of heading No 5911
                                                                                                 — yarn, multiple, of polyamide, coated, im­
                                                                                                    pregnated or covered with a phenolic resin (2),
                                                                                                 — yarn of synthetic textile fibres of aromatic poly­
                                                                                                    amides, obtained by polycondensation of
                                                                                                    m-phenylenediamine and isophthalic acid (2),
                                                                                                 — monofil of polytetrafluoroethylene (2) (3),
                                                                                                 — yarn of synthetic textile fibres of poly-/>-phe­
                                                                                                    nylene terephthalamide (2),
                                                                                                 — glass fibre yarn, coated with phenol resin and
                                                                                                    gimped with acrylic yarn (2) (}),
                                                                                             — natural fibres,
                                                                                             — man-made staple fibres not carded or combed or
                                                                                                 otherwise processed for spinning, or
                                                                                             — chemical materials or textile pulp
 (') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 (') This provision shall apply until 31 March 1991 .
 (3) The use of this material is restricted to the manufacture of woven fabrics of a kind used in paper-making machinery.
 ---pagebreak--- 9 . 7 . 88                                       Official Journal of the European Communities                                          No L 180 / 107
          (1)                                          (2)                                                               (3)
    5909                 — Other                                                                Manufacture from (') :
    to
    5911
                                                                                                — coir yarn,
     (cont'd)                                                                                   — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
    Chapter 60            Knitted or crocheted fabrics                                          Manufacture from (') :
                                                                                                — natural fibres ,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
    Chapter 61           Articles of apparel and clothing accessories, knitted
                          or crocheted :                                                   l
                         — Obtained by sewing together or otherwise                             Manufacture from yarn (2)
                              assembling, two or more pieces of knitted or
                              crocheted fabric which have been either cut to
                              form or obtained directly to form
                         — Other                                                                Manufacture from (x) :
                                                                                                — natural fibres,
                                                                                                — man-made staple fibres not carded or combed or
                                                                                                    otherwise processed for spinning, or
                                                                                                — chemical materials or textile pulp
ex Chapter 62            Articles of apparel and clothing accessories, not                      Manufacture from yarn (2)
                          knitted or crocheted, except for heading Nos ex
                          6202 , ex 6204, ex 6206, ex 6209, ex 6210 , 6213 ,
                          6214 , ex 6216 and ex 6217 for which the rules are
                          set out below
ex  6202                 Women's, girls' and babies' clothing and 'other                        Manufacture from yarn (2)
ex  6204                  made-up clothing accessories', embroidered                            or
ex  6206
ex  6209                                                                                        Manufacture from unembroidered fabric provided the
    and                                                                                         value of the unembroidered fabric used does not
ex 6217                                                                                         exceed 40 % of the ex-works price of the product (2)
ex 6210                   Fire-resistant equipment of fabric covered with foil                  Manufacture from yarn (2)
ex 6216                  of aluminized polyester                                                or
    and
ex 6217                                                                                         Manufacture from uncoated fabric provided the value
                                                                                                of the uncoated fabric used does not exceed 40 % of
                                                                                                the ex-works price of the product (2)
    6213                  Handkerchiefs, shawls, scarves, mufflers, mantillas,
    and                  veils and the like :
    6214
                         — Embroidered                                                          Manufacture from unbleached single yarn (') (2)
                                                                                                or
                                                                                                Manufacture from unembroidered fabric provided the
                                                                                                value of the unembroidered fabric used does not
                                                                                                exceed 40 % of the ex-works price of the product (2)
                         — Other                                                                Manufacture from unbleached single yarn (*) (2)
(') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
(') See introductory note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak--- No L 180 / 108                                  Official Journal of the European Communities                                                  9 . 7 . 88
         (1)                                         (2)                                                                  (3)
    6301                 Blankets, travelling rugs, bed linen etc. ; curtains,
    to                   etc. ; other furnishing articles :
    6304
                         — Of felt, of non-wovens                                            Manufacture from (') :
                                                                                             — natural fibres, or
                                                                                             — chemical materials or textile pulp
                         — Other :                                                           Manufacture from unbleached single yarn (')
                              — Embroidered                                                  or
                                                                                             Manufacture from unembroidered fabric (other than
                                                                                             knitted or crocheted) provided the value of the unem­
                                                                                             broidered fabric used does not exceed 40 % of the ex­
                                                                                             works price of the product
                              — Other                                                        Manufacture from unbleached single yarn (*)
     6305                Sacks and bags, of a kind used for the packing of                   Manufacture from (') :
                         goods                                                               — natural fibres ,
                                                                                             — man-made staple fibres not carded or combed or
                                                                                                  otherwise processed for spinning, or
                                                                                             — chemical materials or textile pulp
     6306                Tarpaulins, sails for boats, sailboards or landcraft,
                         awnings, sunblinds, tents and camping goods :
                         — Of non-wovens                                                     Manufacture from (l) :
                                                                                             — natural fibres, or
                                                                                             — chemical materials or textile pulp
                         — Other                                                             Manufacture from unbleached single yarn (')
ex 6307                   Other made-up articles, including dress patterns                   Manufacture in which the value of all the materials
                                                                                             used does not exceed 40 % of the ex-works price of
                                                                                             the product (2)
     6308                 Sets consisting of woven fabric and yarn,, whether                  Each item in the set must satisfy the rule which would
                          or not with accessories, for making up into rugs,                   apply to it if it were not included in the set. However,
                          tapestries, embroidered table cloths or serviettes or               non-originating articles may be incorporated provided
                          similar textile articles, put up in packings for retail             their total value does not exceed 15 % of the ex-works
                          sale                                                                price of the set
     6401                 Footwear                                                            Manufacture from materials of any heading except for
     to                                                                                       assemblies of uppers affixed to inner soles or to other
      6405                                                                                    sole components of heading No 6406
      6503                Felt hats and other felt headgear, made from the                    Manufacture from yarn or textile fibres (3)
                          hat bodies, hoods or plateaux of heading No 6501 ,
                          whether or not lined or trimmed
      6505                Hats and other headgear, knitted or crocheted, or                   Manufacture from yarn or textile fibres
                          made up from lace, felt or other textile fabric, in
                          the piece (but not in strips), whether or not lined or
                          trimmed ; hair-nets of any material, whether or not
                          lined or trimmed
      6601                Umbrellas and sun umbrellas (including walking­                      Manufacture in which the value of all the materials
                          stick umbrellas, garden umbrellas and similar                        used does not exceed 50 % of the ex-works price of
                          umbrellas)                                                          the product
 (') For special conditions relating to products made of a mixture of textile materials, see introductory note 6.
 (J) For filter masks, manufacture from undrawn polyester staple fibres is permitted. This special provision shall apply until 31 March 1988.
 (3) See introductory note 7 for the treatment of textile trimmings and accessories.
 ---pagebreak--- 9 . 7 . 88                          Official Journal of the European Communities                             No L 180 / 109
          (1)                            (2)                                                    (3)
ex 6803       Articles of slate or of agglomerated slate              Manufacture from worked slate
ex 6812       Articles of asbestos or of mixtures with a basis of     Manufacture from fabricated asbestos fibres or from
              asbestos or with a basis of asbestos and magnesium      mixtures with a basis of asbestos or with a basis of
              carbonate                                               asbestos and magnesium carbonate
ex 6814       Articles of mica ; including agglomerated or recon­     Manufacture from worked mica (including agglom­
              stituted mica on a support of paper, paperboard or      erated or reconstituted mica)
              other materials
    7006      Glass of heading No 7003, 7004 or 7005, bent,           Manufacture from materials of heading No 7001
              edge-worked, engraved, drilled, enamelled or
              otherwise worked, but not framed or fitted with
              other materials
    7007      Safety glass, consisting of toughened (tempered) or     Manufacture from materials of heading No 7001
              laminated glass
    7008      Multiple-walled insulating units of glass               Manufacture from materials of heading No 7001
    7009      Glass mirrors, whether or not framed, including         Manufacture from materials of heading No 7001
              rear-view mirrors
    7010      Carboys, bottles, flasks, jars, pots, phials, ampoules  Manufacture in which all the materials used are
              and other containers, of glass, of a kind used for      classified within a heading other than that of the
              the conveyance or packing of goods ; preserving jars    product
              of glass ; stoppers, lids and other closures, of glass  or
                                                                      Cutting of glassware, provided the value of the uncut
                                                                      glassware does not exceed 50 % of the ex-works price
                                                                      of the product
    7013      Glassware of a kind used for table, kitchen, toilet,    Manufacture in which all the materials used are
              office, indoor decoration or similar purposes (other    classified within a heading other than that of the
              than that of heading No 7010 or 7018)                   product
                                                                      and
                                                                      Cutting of glassware, provided the value of the uncut
                                                                      glassware does not exceed 50 % of the ex-works price
                                                                      of the product
                                                                      or
                                                                      Hand-decoration (with the exception of silk screen
                                                                      printing) of hand-blown glassware, provided the value
                                                                      of the hand-blown glassware does not exceed 50 % of
                                                                      the ex-works price of the product
ex 7019       Articles (other than yarn) of glass fibres              Manufacture from :
                                                                      — uncoloured slivers, rovings, yarn or chopped
                                                                          strands, or
                                                                     — glass wool
ex 7102       Worked precious or semi-precious stones (natural,       Manufacture from unworked precious or semi-precious
ex 7103       synthetic or reconstructed)                             stones
    and
ex 7104
    7106      Precious metals :
    7108
    and       — Unwrought                                             Manufacture from       materials not classified within
    7110                                                              heading No 7106, 7108 or 7110
                                                                      or
                                                                      Electrolytic, thermal or chemical separation of precious
                                                                      metals of heading No 7106, 7108 or 7110
                                                                      or
                                                                     Alloying of precious metals of heading No 7106, 7108
                                                                      or 7110 witn each other or with base metals
              — Semi-manufactured or in powder form (All)             Manufacture from unwrought precious metals
 ---pagebreak--- No L 180 / 110                        Official Journal of the European Communities                                    9 . 7 . 88
                                          (2                                                      3
         i)
ex 7107        Metals clad with precious metals, semi-manu­              Manufacture from metals clad with precious metals,
ex 7109        factured                                                  unwrought
   and
ex 7111
    7116       Articles of natural or cultured pearls, precious or       Manufacture in which the value of all the materials
               semi-precious stones (natural, synthetic or recon­        used does not exceed 50 % of the ex-works price of
               structed)                                                 the product
    7117       Imitation jewellery                                       Manufacture in which all the materials used are
                                                                         classified within a heading other than that of the
                                                                         product
                                                                         or
                                                                         Manufacture from base metal parts, not plated or
                                                                         covered with precious metals, provided the value of all
                                                                         the materials used does not exceed 50 % of the ex­
                                                                         works price of the product
    7207       Semi-finished products of iron or non-alloy steel         Manufacture from materials of heading No 7201 ,
                                                                         7202 , 7203 , 7204 or 7205
    7208       Flat-rolled products, bars and rods, angles, shapes       Manufacture from ingots or other primary forms of
    to          and sections of iron or non-alloy steel                  heading No 7206
    7216
    7217       Wire of iron or non-alloy steel                            Manufacture from semi-finished materials of heading
                                                                          No 7207
ex 7218         Semi-finished products, flat-rolled products, bars        Manufacture from ingots or other primary forms of
    7219        and rods, angles, shapes and sections of stainless        heading No 7218
    to          steel
    7222
    7223        Wire of stainless steel                                   Manufacture from semi-finished materials of heading
                                                                          No 7218
 ex 7224        Semi-finished products, flat-rolled products, bars        Manufacture from ingots or other primary forms of
     7225       and rods, in irregularly wound coils, of other alloy      heading No 7224
    to          steel
     7227
     7228       Other bars and rods of other alloy steel ; angles,        Manufacture from ingots or other primary forms of
                shapes and sections, of other alloy steel ; hollow        heading No 7206, 7218 or 7224
                drill bars and rods, of alloy or non-alloy steel
     7229       Wire of other alloy steel                                 Manufacture from semi-finished materials of heading
                                                                          No 7224
 ex 7301        Sheet piling                                              Manufacture from materials of heading No 7206
     7302       Railway or tramway track construction material of         Manufacture from materials of heading No 7206
                 iron or steel, the following : rails, check-rails and
                rack rails, switch blades, crossing frogs, point rods
                 and other crossing pieces, sleepers (cross-ties), fish­
                plates, chairs, chair wedges, sole plates (base
                plates), rail clips, bedplates, ties and other material
                 specialized for jointing or fixing rails
     7304       Tubes, pipes and hollow profiles, of iron (other          Manufacture from materials of heading No 7206,
     7305        than cast iron) or steel                                 7207, 7218 or 7224
     and
     7306
     7308        Structures (excluding prefabricated buildings of         Manufacture in which all the materials used are
                 heading No 9406) and parts of structures (for            classified within a heading other than that of the
                 example, bridges and bridge-sections, lock-gates,        product. However, welded angles, shapes and sections
                 towers, lattice masts, roofs, roofing frameworks,         of heading No 7301 may not be used
                 doors and windows and their frames and thresholds
                 for doors, shutters, balustrades, pillars and
                 columns), of iron or steel ; plates, rods, angles,
                 shapes, sections, tubes and the like, prepared for
                 use in structures, of iron or steel
 ---pagebreak--- 9 . 7 . 88                         Official Journal of the European Communities                                No L 180 / 111
          (1)                          (2)                                                      (3)
ex 7315       Skid-chains                                            Manufacture in which the value, of all the materials of
                                                                     heading No 7315 used does not exceed 50 % of the
                                                                     ex-works price of the product
ex 7322       Radiators for central heating, not electrically        Manufacture in which the value of all the materials of
              heated                                                 heading No 7322 used does not exceed 5 % of the ex­
                                                                     works price of the product
ex Chapter 74 Copper and articles thereof, except for heading        Manufacture in which :
              Nos 7401 to 7405 ; the rule for heading No ex 7403     — all the materials used are classified within a heading
              is set out below
                                                                         other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 % of the ex-works price of the product
ex 7403       Copper alloys, unwrought                               Manufacture from refined copper, unwrought, or
                                                                     waste and scrap
ex Chapter 75 Nickel and articles thereof, except for heading Nos    Manufacture in which :
              7501 to 7503 ;
                                                                     — all the materials used are classified within a heading
                                                                         other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 % of the ex-works price of the product
ex Chapter 76 Aluminium and articles thereof, except for heading     Manufacture in which
              Nos 7601 , 7602 and ex 7616 ; the rules for heading    — all the materials used are classified within a heading
              Nos ex 7601 and ex 7616 are set out below
                                                                         other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 % of the ex-works price of the product
ex 7601       — Aluminium alloys                                     Manufacture from aluminium, not alloyed, or waste
                                                                     and scrap
              — 'Super-pure' aluminium (ISO No A1 99.99)             Manufacture from aluminium, not alloyed (ISO No A1
                                                                     99.8 )
ex 7616       Aluminium articles other than gauze, cloth, grill,     Manufacture in which :
              netting, fencing, reinforcing fabric and similar       — all the materials used are classified within a heading
              materials (including endless bands) of aluminium           other than that of the product. However, gauze,
              wire, and expanded metal of aluminium                      cloth, grill, netting, fencing, reinforcing fabric and
                                                                         similar materials (including endless bands) of
                                                                         aluminium wire, or expanded metal of aluminium
                                                                         may be used, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 % of the ex-works price of the product
ex Chapter 78 Lead and articles thereof, except for heading Nos      Manufacture in which :
              7801 and 7802 ; the rule for heading No 7801 is set    — all the materials used are classified within a heading
              out below
                                                                         other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                         50 % of the ex-works price of the product
 ---pagebreak--- No L 180 / 112                     Official Journal of the European Communities                                      9 . 7 . 88
        (1                               2                                                      3)
   7801        Unwrought lead :
               — Refined lead                                        Manufacture from 'bullion' or 'work' lead
               — Other                                               Manufacture in which all the materials used are
                                                                     classified within a heading other than that of the
                                                                     product. However, waste and scrap of heading No
                                                                     7802 may not be used
ex Chapter 79  Zinc and articles thereof, except for heading Nos     Manufacture in which :
               7901 and 7902; the rule for heading No 7901 is set    — all the materials used are classified within a heading
               out below                                                  other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                          50 % of the ex-works price of the product
    7901       Unwrought zinc                                        Manufacture in which all the materials used are
                                                                     classified within a heading other than that of the
                                                                     product. However, waste and scrap of heading No
                                                                     7902 may not be used
ex Chapter 80  Tin and articles thereof, except for heading Nos      Manufacture in which :
               8001 , 8002 and 8007 ; the rule for heading No 8001   — all the materials used are classified within a heading
               is set out below                                           other than that of the product, and
                                                                     — the value of all the materials used does not exceed
                                                                          50 % of the ex-works price of the product
    8001       Unwrought tin                                          Manufacture in which all the materials used are
                                                                      classified within a heading other than that of the
                                                                      product. However, waste and scrap of heading No
                                                                      8002 may not be used
 ex Chapter 81  Other base metals, wrought ; articles thereof         Manufacture in which the value of all the materials
                                                                      classified within the same heading as the products used
                                                                      does not exceed 50 % of the ex-works price of the
                                                                      product
     8206       Tools of two or more of the heading Nos 8202 to       Manufacture in which all the materials used             are
                8205, put up in sets for retail sale                  classified within a heading other than heading Nos
                                                                      8202 to 8205 . However, tools of heading Nos 8202 to
                                                                      8205 may be incorporated into the set provided their
                                                                      value does not exceed 1 5 % of the ex-works price of
                                                                      the set
     8207       Interchangeable tools for hand tools, whether or      Manufacture in which :
                not power-operated, or for machine-tools (for         — all the materials used are classified within a heading
                example, for pressing, stamping, punching, tapping,        other than that of the product, and
                threading, drilling, boring, broaching, milling,      — the value of all the materials used does not exceed
                turning or screwdriving), including dies for drawing
                or extruding metal, and rock-drilling or earth­            40 % of the ex-works price of the product
                boring tools
     8208       Knives and cutting blades, for machines or for         Manufacture in which :
                mechanical appliances                                 — all the materials used are classified within a heading
                                                                           other than that of the product, and
                                                                       — the value of all the materials used does not exceed
                                                                           40 % of the ex-works price of the product
 ---pagebreak--- 9. 7. 88                                      Official Journal of the European Communities                                        No L 180/113
        (1)                                        (2)                                                              (3)
ex 8211                  Knives with cutting blades, serrated or not (includ­           Manufacture in which all the materials used are classi­
                         ing pruning knives), other than knives of heading              fied within a heading other than that of the product.
                         No 8208                                                        However, knife blades and handles of base metal may
                                                                                        be used
    8214                 Other articles of cutlery (for example, hair clippers,         Manufacture in which all the materials used are classi­
                         butcher's or kitchen cleavers, choppers and mincing            fied within a heading other than that of the product.
                         knives, paper knives); manicure or pedicure sets               However, handles of base metal may be used
                         and instruments (including nail files)
    8215                 Spoons, forks, ladles, skimmers, cake-servers, fish­           Manufacture in which all the materials used are classi­
                         knives, butter-knives, sugar tongs and similar kit­            fied within a heading other than that of the product.
                         chen or tableware                                              However, handles or base metal may be used
ex 8306                  Statuettes and other ornaments, of base metal                  Manufacture in which all the materials used are classi­
                                                                                        fied within a heading other than that of the product.
                                                                                        However, the other materials of heading No 8306 may
                                                                                        be used provided their value does not exceed 30 % of
                                                                                        the ex-works price of the product
   HS heading No               Description of product                       Working or processing carried out on non-originating materials
                                                                                           that confers originating status
         1)                               2                                         3)                    or                   4
ex Chapter 84          Nuclear reactors ('), boilers, ma­         Manufacture                                Manufacture in which the value of
                       chinery and mechanical appliances ;                                                   all the materials used does not ex­
                                                                  — in which the value of all the
                       parts thereof; except for those fall­          materials used does not exceed         ceed 30 % of the ex-works price of
                       ing within the following headings              40 % of the ex-works price of          the product
                       or parts of headings for which the             the product, and
                       rules are set out below :
                       8402, 8403 , ex 8404, 8406 to 8409,        — where, within the above limit,
                                                                      the materials classified within
                       8411 , 8412 , ex 8413 , ex 8414,
                       8415 , 8418 , ex 8419, 8420, 8423 ,            the same heading as the product
                       8425 to 8430, ex 8431 , 8439, 8441 ,           are only used up to a value of
                       8444 to 8447, ex 8448 , 8452, 8456             5 % of the ex-works price of
                       to 8466 , 8469 to 8472 , 8480 , 8482,          the product
                       8484 and 8485
    8402               Steam or other vapour generating           Manufacture :                              Manufacture in which the value of
                       boilers (other than central heating                                                   all the materials used does not ex­
                                                                  — in which the value of all the
                       hot water boilers capable also of              materials used does not exceed         ceed 25 % of the ex-works price of
                       producing low preasure steam);                 40 % of the ex-works price of          the product
                       super heated water boilers                     the product, and
                                                                  — where, within the above limit,
                                                                      the materials classified within
                                                                      the same heading as the product
                                                                      are only used up to a value of
                                                                      5 % of the ex-works price of
                                                                      the product
    8403               Central heating boilers, other than        Manufacture in which all the ma­           Manufacture in which the value of
    and                those of heading No 8402, and              terials used are classified within a       all the materials used does not ex­
ex 8404                auxiliary plant for central heating        heading other than heading No              ceed 40 % of the ex-works price of
                       boilers                                    8403 or 8404 . However, materials          the product
                                                                  which are classified within heading
                                                                  No 8403 or 8404 may be used pro­
                                                                  vided their value, taken together,
                                                                  does not exceed 5 % of the ex­
                                                                  works price of the product
(') For nuclear fuel elements of heading No 8401 , the rules in columns (3) and (4) do not apply until 31 December 1988 .
 ---pagebreak---                                          Official Journal of the European Communities                                         9 . 7 . 88
No L 180 / 114
                                                                             (3)                                    4
         1)                        2)                                                          or
   8406        Steam turbines and other vapour           Manufacture in which the value of
               turbines                                  all the materials used does not ex­
                                                         ceed 40 % of the ex-works price of
                                                         the product
   8407        Spark-ignition       reciprocating   or   Manufacture in which the value of
               rotary internal combustion piston         all the materials used does not ex­
               engines                                   ceed 40 % of the ex-works price of
                                                         the product
   8408        Compression-ignition internal com­        Manufacture in which the value of
               bustion piston engines (diesel or         all the materials used does not ex­
               semi-diesel engines)                      ceed 40 % of the ex-works price of
                                                         the product
   8409         Parts suitable for use solely or prin­    Manufacture in which the value of
                cipally with the engines of heading       all the materials used does not ex­
                No 8407 or 8408                           ceed 40 % of the ex-works price of
                                                          the product
    8411        Turbo-jets, turbo-propellers       and    Manufacture :                           Manufacture in which the value of
                other gas turbines                                                                all the materials used does not ex­
                                                          — in which the value of all the
                                                               materials used does not exceed
                                                                                                  ceed 25 % of the ex-works price of
                                                               40 % of the ex-works price of      the product
                                                               the product, and
                                                          — where, within the above limit,
                                                               the materials classified within
                                                               the same heading as the product
                                                               are only used up to a value of
                                                               5 % of the ex-works price of
                                                               the product
    8412        Other engines and motors                   Manufacture in which the value of
                                                           all the materials used does not ex­
                                                           ceed 40 % of the ex-works price of
                                                           the product
ex 8413          Rotary positive displacement pumps        Manufacture :                           Manufacture in which the value of
                                                                                                   all the materials used does not ex­
                                                           — in which the value of all the
                                                                materials used does not exceed
                                                                                                   ceed 25 % of the ex-works price of
                                                                40 % of the ex-works price of      the product
                                                                the product, and
                                                           — where, within the above limit,
                                                                the materials classified in the
                                                                same heading as the product are
                                                                only used up to a value of 5 %
                                                                of the ex-works price of the
                                                                product
 ex 8414         Industrial fans , blowers and the like     Manufacture :                          Manufacture in which the value of
                                                                                                   all the materials used does not ex­
                                                            — in which the value of all the        ceed 25 % of the ex-works price of
                                                                materials used does not exceed
                                                                40 % of the ex-works price of      the product
                                                                the product, and
                                                            — where, within the above limit,
                                                                the materials classified within
                                                                the same heading as the product
                                                                 are only used up to a value of
                                                                 5 % of the ex-works price of
                                                                 the product
 ---pagebreak--- 9 . 7 . 88                          Official Journal of the European Communities                                  No L 180 / 115
           1                  (2)                                      (3)                or                   4)
     8415    Air conditioning machines, com­        Manufacture in which the value of
             prising a motor-driven fan and ele­    all the materials used does not ex­
             ments for changing the temperature     ceed 40 % of the ex-works price of
             and humidity, including those ma­      the product
             chines in which the humidity can­
             not be seperately regulated
     8418    Refrigerators, freezers and other      Manufacture :                            Manufacture in which the value of
             refrigerating or freezing equip­                                                all the materials used does not ex­
                                                    — in which the value of all the
             ment, electric or other heat pumps          materials used does not exceed
                                                                                             ceed 25 % of the ex-works price of
             other than air conditioning ma­             40 % of the ex-works price of       the product
             chines of heading No 8415                   the product, and
                                                    — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         5 % 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
ex 8419      Machines for the wood, paper pulp       Manufacture :                           Manufacture in which the value of
             and paper board industries                                                      all the materials used does not ex­
                                                     — in which the value of all the
                                                         materials used does not exceed      ceed 30 % of the ex-works price of
                                                         40 % of the ex-works price of       the product
                                                         the product, and
                                                     — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                          are only used up to a value of
                                                          25 % of the ex-works price of
                                                          the product
      8420    Calendering or other rolling ma­       Manufacture :                            Manufacture in which the value of
              chines, other than for metals or                                                all the materials used does not ex­
                                                     — in which the value of all the
              glass, and cylinders therefor               materials used does not exceed      ceed 30 % of the ex-works price of
                                                          40 °/o of the ex-works price of     the product
                                                          the product, and
                                                     — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          25 % of the ex-works price of
                                                          the product
      8423    Weighing machinery (excluding          Manufacture :                            Manufacture in which the value of
              balances of a sensitivity of 5 eg or                                            all the materials used does not ex­
                                                     — in which the value of all the
              better), including weight-operated          materials used does not exceed      ceed 25 % of the ex-works price of
              counting or checking machines ;             40 % of the ex-works price of       the product
              weighing machine weights of all             the product, and
              kinds
                                                     — where, within the above limit,
                                                          the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
 ---pagebreak--- No L 180 / 116                          Official Journal of the European Communities                                              9 . 7 . 88
        l                         (2)                                        3                    or                    4
  8425         Lifting, handling, loading or un­        Manufacture :                                Manufacture in which the value of
  to           loading machinery                                                                     all the materials used does not ex­
                                                        ■— in which the value of all the
   8428                                                       materials used does not exceed         ceed 30 % of the ex-works price of
                                                              40% of the ex-works price of           the product
                                                              the product, and
                                                        — where, within the above limit,
                                                              the materials classified within
                                                              heading No 8431 are only used
                                                              up to a value of 5 % of the ex­
                                                              works price of the product
   8429        Self-propelled bulldozers, angle­
               dozers, graders, levellers, scrapers,
               mechanical      shovels,   excavators ,
               shoval loaders, temping machines
               and road rollers :
               — Road rollers                            Manufacture in which the value of
                                                         all the materials used does not ex­
                                                         ceed 40 % of the ex-works price of
                                                         the product
                — Other                                  Manufacture :                               Manufacture in which the value of
                                                                                                      all the materials used does not ex­
                                                         — in which the value of all the
                                                              materials used does not exceed         ceed 30 % of the ex-works price of
                                                               40 °/o of the ex-works price of       the product
                                                              the product, and
                                                         — where, within the above limit,
                                                               the value of the materials classi­
                                                               fied within heading No 8431
                                                               are only used up to a value of
                                                               5 % of the ex-works price of
                                                               the product
   8430         Other moving, grading, levelling,        Manufacture :                                Manufacture in which the value of
                scraping, excavating, temping,                                                        all the materials used does not ex­
                                                         — in which the value of all the
                compacting, extracting or boring               materials used does not exceed         ceed 30 % of the ex-works price of
                machinery, for earth, minerals or              40 % of the ex-works price of          the product
                ores ; pile-drivers and pile-extract­          the product, and
                ors ; snow-ploughs and snow­
                blowers                                  — where , within the above limit,
                                                               the value of the materials classi­
                                                               fied within heading No 8431
                                                               are only used up to value of
                                                                5 % of the ex-works price of
                                                               the product
ex 8431         Parts for road rollers                    Manufacture in which the value of
                                                          all the materials used does not ex­
                                                          ceed 40 % of the ex-works price of
                                                          the product
    8439        Machinery for making pulp of              Manufacture :                                Manufacture in which the value of
                fibrous cellulosic material or for                                                     all the materials used does not ex­
                                                          — in which the value of all the
                making or finishing paper or paper­             materials used does not exceed
                                                                                                       ceed 30 % of the ex-works price of
                board
                                                                40 % of the ex-works price of          the product
                                                                the product, and
                                                          — where, within the above limit,
                                                                the materials classified within
                                                                the same heading as the product
                                                                are only used up to a value of
                                                                25 % of the ex-works price of
                                                                the product
 ---pagebreak---                                     Official Journal of the European Communities                                  No L 180 / 117
9 . 7 . 88
                                                                        (3                or                  4
           1                    2)
     8441    Other machinery for making up          Manufacture :                            Manufacture in which the value of
             paper pulp, paper or paperboara,                                                all the materials used does not ex­
                                                    — in which the value of all the
             including cutting machines of all           materials used does not exceed
                                                                                             ceed 30 % of the ex-works price of
             kinds
                                                         40 % of the ex-works price of       the product
                                                         the product, and
                                                    — where, within the above limit,
                                                         the materials classified within
                                                         the same heading as the product
                                                         are only used up to a value of
                                                         25 % of the ex-works price of
                                                         the product
     8444    Machines of these headings for use     Manufacture in which the value of
     to      in the textile industry                all the materials used does not ex­
     8447                                           ceed 40 °/o of the ex-works price of
                                                    the product
ex 8448      Auxiliary machinery for use with       Manufacture in which the value of
             machines for heading Nos 8444          all the materials used does not ex­
             and 8445                               ceed 40 % of the ex-works price of
                                                    the product
     8452     Sewing machines, other than book
              sewing machines of heading No
              8440 ; furniture, bases and covers
              specially designed for sewing ma­
              chines ; sewing machine needles :
             — Sewing machines (lock stitch          Manufacture :
                  only) with heads of a weight      — in which the value of all the
                  not exceeding 16 kg without             materials used does not exceed
                  motor or 17 kg with motor               40 % of the ex-works price of
                                                          the product,
                                                    — where the value of all of the
                                                          non-originating materials used
                                                          in assembling the head (without
                                                          motor) does not exceed the
                                                          value of the originating ma­
                                                          terials used, and
                                                     — the thread tension, crochet and
                                                          zigzag mechanisms used are al­
                                                          ready originating
              — Other                                Manufacture in which the value of
                                                     all the materials used does not ex­
                                                     ceed 40 % of the ex-works price of
                                                     the product
      8456    Machine-tools and machines and         Manufacture in which the value of
      to      their parts and accessories of head­   all the materials used does not ex­
      8466    ing Nos 8456 to 8466                   ceed 40 % of the ex-works price of
                                                     the product
      8469    Office machines (for example,          Manufacture in which the value of
      to      typewriters, calculating machines,     all the materials used does not ex­
      8472     automatic data-processing ma­         ceed 40 % of the ex-works price of
              chines,     duplicating    machines,   the product
               stapling machines)
 ---pagebreak--- No L 180 / 118                         Official Journal of the European Communities                                       9 . 7 . 88
        (1                        2                                      (3)               or                  4
   8480        Moulding boxes for metal foundry;       Manufacture in which the value of
               mould bases ; moulding patterns ;       all the materials used does not ex­
               moulds for metal (other than ingot      ceed 50 % of the ex-works price of
               moulds), metal carbides, glass,         the product
               mineral materials, rubber or plastics
   8482        Ball or roller bearings                 Manufacture :                          Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                       — in which the value" of all the
                                                           materials used does not exceed
                                                                                              ceed 25 % of the ex-works price of
                                                                                              the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                           the product
   8484        Gaskets and similar joints of metal     Manufacture in which the value of
               sheeting combined with other ma­        all the materials used does not ex­
               terial or of two or more layers of      ceed 40 % of the ex-works price of
               metal ; sets or assortments of gas­     the product
               kets and similar joints, dissimilar in
               composition, put up in pouches,
               envelopes or similar packings
   8485        Machinery parts, not containing         Manufacture in which the value of
               electrical connectors, insulators,      all the materials used does not ex­
               coils, contacts or other electrical     ceed 40 % of the ex-works price of
               features, not specified or included     the product
               elsewhere in this chapter
ex Chapter 85  Electrical machinery and equipment      Manufacture :                          Manufacture in which the value of
               and parts thereof; sound recorders                                             all the materials used does not ex­
               and reproducers, television image      — in which the value of all the         ceed 30 % of the ex-works price of
               and sound recorders and repro­              materials used does not exceed     the product
               ducers and parts and accessories of         40 % of the ex-works price of
               such articles ; except for those fall­      the product, and
               ing within the following headings      — where, within the above limit,
               or parts of headings for which the          the materials classified within
               rules are set out below :
                                                           the same heading as the product
               8501 , 8502, ex 8518 , 8519 to 8529,        are only used up to a value of
               8535 to 8537, ex 8541 , 8542, 8544          5 % of the ex-works price of
               to 8548                                     the product
   8501        Electric motors and generators (ex­     Manufacture :                          Manufacture in which the value of
               cluding generating sets)         <                                             all the materials used does not ex­
                                                      — in which the value of all the         ceed 30 % of the ex-works price of
                                                           materials used does not exceed     the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                      — where, within the above limit,
                                                           the materials classified within
                                                           heading No 8503 are only used
                                                           up to a value of 5 % of the ex­
                                                           works price of the product
 ---pagebreak--- 9 . 7 . 88                         Official Journal of the European Communities                                 No L 180 / 119
                              (2)                                    3                 or                   4
          (i
     8502    Electric generating sets and rotary   Manufacture :                          Manufacture in which the value of
             converters                                                                   all the materials used does not ex­
                                                   — in which the value of all the        ceed 30 % of the ex-works price of
                                                      materials used does not exceed      the product
                                                      40 % of the ex-works price of
                                                      the product, and
                                                   — where, within the above limit,
                                                      the materials classified within
                                                      heading No 8501 or 8503,
                                                      taken together, are only used
                                                      up to a value of 5 % of the ex­
                                                      works price of the product
ex 8518      Microphones and stands therefor;      Manufacture :                          Manufacture in which :
             loudspeakers, whether or not          — in which the value of all the        — the value of all the materials used
             mounted in their enclosures ; audio­
                                                      materials used does not exceed           does not exceed 25 % of the ex­
             frequency electric amplifiers ; elec­
             tric sound amplifier sets                40 % of the ex-works price of            works price of the product, and
                                                      the product,                        — the value of all the transistors of
                                                   — where the value of all the non­           heading No 8541 used does not
                                                       originating materials used does         exceed 3 % of the ex-works price
                                                       not exceed the value of the             of the product
                                                       originating materials used, and
                                                   — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
     8519    Turntables (record-decks), record­
             players, cassette-players and other
             sound reproducing apparatus, not
             incorporating a sound recording
             device :
             — Electric gramophones                Manufacture :                           Manufacture in which the value of
                                                                                           all the materials used does not ex­
                                                   — in which the value of all the         ceed 25 % of the ex-works price of
                                                       materials used does not exceed      the product
                                                       40 % of the ex-works price of
                                                       the product,
                                                   — where the value of all the non­
                                                       originating materials used does
                                                       not exceed the value of the
                                                       originating materials used, and
                                                   — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
              — Other                               Manufacture :                          Manufacture in which the value of
                                                                                           all the materials used does not ex­
                                                    — in which the value of all the        ceed 30 % of the ex-works price of
                                                       materials used does not exceed      the product
                                                       40 % of the ex-works price of
                                                       the product,
                                                    — where the value of all the non­
                                                       originating materials used does
                                                       not exceed the value of the
                                                       originating materials used, and
                                                    — the value of all the transistors
                                                       of heading No 8541 used does
                                                       not exceed 3 % of the ex-works
                                                       price of the product
 ---pagebreak--- No L 180 / 120                      Official Journal of the European Communities                                        9 . 7. 88
      (1)                       (2)                                   (3)                or                  (4)
  8520         Magnetic tape recorders and other    Manufacture :                           Manufacture in which the value of
               sound      recording     apparatus,                                          all the materials used does not ex­
                                                    — in which the value of all the
               whether or not incorporating a
                                                        materials used does not exceed
                                                                                            ceed 30 % of the ex-works price of
               sound reproducing device                                                     the product
                                                        40 % of the ex-works price of
                                                        the product,
                                                    — where the value of all the non­
                                                        originating materials used does
                                                        not exceed the value of the
                                                        originating materials used, and,
                                                    — the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % of the ex-works
                                                        price of the product
  8521         Video recording or reproducing       Manufacture :                           Manufacture in which the value of
               apparatus                                                                    all the materials used does not ex­
                                                    — in which the value of -all the
                                                        materials used does not exceed
                                                                                            ceed 30 % of the ex-works price of
                                                                                            the product
                                                        40% of the ex-works price of
                                                        the product,
                                                    — where the value of all the non­
                                                        originating materials used does
                                                        not exceed the value of the
                                                        originating materials used, and
                                                    — the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % of the ex-works
                                                        price of the product
  8522         Parts and accessories of apparatus   Manufacture in which the value of
               of heading Nos 8519 to 8521          all the materials used does not ex­
                                                    ceed 40 % of the ex-works price of
                                                    the product
  8523         Prepared unrecorded media for        Manufacture in which the value of
               sound recording or similar recor­    all the materials used does not ex­
               ding of other phenomena, other       ceed 40 % of the ex-works price of
               than products of Chapter 37          the product
  8524         Records, tapes and other recorded
               media for sound or other similarly
               recorded phenomena, including
               matrices and masters for the pro­
               duction of records, but excluding
               products of Chapter 37 :
               — Matrices and masters for the       Manufacture in which the value of
                  production of records             all the materials used does not ex­
                                                    ceed 40 % of the ex-works price of
                                                    the product
               — Other                              Manufacture :                           Manufacture in whiqh the value of
                                                                                            all the materials used does not ex­
                                                    — in which the value of all the         ceed 30 % of the ex-works price of
                                                        materials used does not exceed      the product
                                                        40 % of the ex-works price of
                                                        the product, and
                                                    — where, within the above limit,
                                                        the materials classified within
                                                        heading No 8523 are only used
                                                        up to a value of 5 % of the ex­
                                                        works price of the product
 ---pagebreak--- 9 . 7 . 88                           Official Journal of the European Communities                                 No L 180 / 121
                                (2)                                    3)                 or                  4
           i)
     8525     Transmission apparatus for radio­      Manufacture :                           Manufacture in which :
              telephony, radio-telegraphy, radio­    — in which the value of all the         — the value of all the materials used
              broadcasting or television, whether       materials used does not exceed          does not exceed 25 % of the ex­
              or not incorporating reception
              apparatus or sound recording or           40 % of the ex-works price of           works price of the product, and
              reproducing apparatus ; television        the product,                         — the value of all the transistors of
              cameras
                                                     — where the value of all the non­          heading No 8541 used does not
                                                        originating materials used does         exceed 3 % of the ex-works price
                                                        not exceed the value of the             of the product
                                                        originating materials used, and
                                                     — the value of all the transistors
                                                        of heading No 8541 used does
                                                        not exceed 3 % of the ex-works
                                                        price of the product
     8526     Radar apparatus, radio navigational    Manufacture :                           Manufacture in which :
              aid apparatus and radio remote         — in which the value of all the         — the value of all the materials used
              control apparatus                         materials used does not exceed          does not exceed 25 % of the ex­
                                                        40 % of the ex-works price of           works price of the product, and
                                                        the product,                         — the value of all the transistors of
                                                     — where the value of all the non­          heading No 8541 used does not
                                                         originating materials used does        exceed 3 % of the ex-works price
                                                         not exceed the value of the            of the product
                                                         originating materials used, and
                                                     — the value of all the transistors
                                                         of heading No 8541 used does
                                                         not exceed 3 % of the ex-works
                                                         price of the product
     8527      Reception apparatus for radio­        Manufacture :                           Manufacture in which :
               telepnony, radio-telegraphy or        — in which the value of all the         — the value of all the materials used
               radio-broadcasting, whether or not        materials used does not exceed         does not exceed 25 % of the ex­
               combined, in the same housing,
               with sound recording or repro­            40 % of the ex-works price of          works price of the product, and
               ducing apparatus or a clock               the product,                        — the value of all the transistors of
                                                     — where the value of all the non­          heading No 8541 used does not
                                                         originating materials used does         exceed 3 % of the ex-works price
                                                         not exceed the value of the             of the product
                                                         originating materials used, and
                                                     — the value of all the transistors
                                                         of heading No 8541 used does
                                                         not exceed 3 °/o of the ex-works
                                                         price of the product
      8528     Television    receivers    (including
               video     monitors      and     video
               projectors), whether or not
               combined, in the same housing,
               with radio-broadcast receivers or
               sound or video recording or repro­
               ducing apparatus :
               — Video recording or reproducing       Manufacture :                          Manufacture in which the value of
                   apparatus incorporating a video                                           all the materials used does not
                   tuner
                                                      — in which the value of all the        exceed 30 % of the ex-works price
                                                         materials used does not exceed      of the product
                                                         40 % of the ex-works price of
                                                         the product,
 ---pagebreak--- No L 180 / 122                        Official Journal of the European Communities                                        9 . 7 . 88
      (1)                         (2)                                   (3)               or                  (4)
  8528                                                — where the value of all the non­
  (cont'd)                                                originating materials used does
                                                          not exceed the value of the
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                          price of the product
               — Other                                Manufacture :                          Manufacture in which :
                                                      — in which the value of all the        — the value of all the materials used
                                                          materials used does not exceed         does not exceed 25 % of the ex­
                                                          40 % of the ex-works price of          works price of the product, and
                                                          the product,
                                                                                             — the value of all the transistors of
                                                      — where the value of all the non­          heading No 8541 used does not
                                                          originating materials used does        exceed 3 % of the ex-works price
                                                          not exceed the value of the            of the product
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                          price of the product
  8529         Parts suitable for use solely or prin­
               cipally with the apparatus of head­
               ing Nos 8525 to 8528
               — Suitable for use solely or princi­   Manufacture in which the value of
                   pally with video recording or      all the materials used does not ex­
                   reproducing apparatus              ceed 40 % of the ex-works price of
                                                      the product
               — Other                                Manufacture :                          Manufacture in which :
                                                      — in which the value of all the        — the value of all the materials used
                                                          materials used does not exceed         does not exceed 25 % of the ex­
                                                          40 % of the ex-works price of          works price of the product, and
                                                          the product,
                                                                                             — the value of all the transistors of
                                                      — where the value of all the non­          heading No 8541 used does not
                                                          originating materials used does        exceed 3 °/o of the ex-works price
                                                          not exceed the value of the            of the product
                                                          originating materials used, and
                                                      — the value of all the transistors
                                                          of heading No 8541 used does
                                                          not exceed 3 % of the ex-works
                                                          price of the product
  8535         Electrical apparatus for switching     Manufacture :                          Manufacture in which the value of
  and          or protecting electrical circuits, or                                         all the materials used does not ex­
                                                      — in which the value of all the
  8536         for making connections to or in            materials used does not exceed
                                                                                             ceed 30 % of the ex-works price of
               electrical circuits                                                           the product
                                                          40 % of the ex-works price of
                                                          the product, and
                                                      — where, within the above limit,
                                                          the materials classified within
                                                          heading No 8538 are only used
                                                          up to a value of 5 % of the ex­
                                                          works price of the product
 ---pagebreak--- 9. 7 . 88                           Official Journal of the European Communities                                 No L 180 / 123
         (i                    2                                      3)                 or                  (4
   8537     Boards, panels (including numerical     Manufacture :                           Manufacture in which the value of
            control panels), consoles, desks,                                               all the materials used does not ex­
                                                    — in which the value of all the         ceed 30 % of the ex-works price of
            cabinets and other bases, equipped          materials used does not exceed
            with two or more apparatus of                                                   the product
            heading No 8535 or 8536, for elec­          40 % of the ex-works price of
            tric control or the distribution of         the product, and
            electricity, including those incor­     — where, within the above limit,
            porating instruments or apparatus           the materials classified within
            of Chapter 90, other than switching         heading No 8538 are only used
            apparatus of heading No 8517                up to a value of 5 % of the ex­
                                                        works price of the product
ex 8541     Diodes, transistors and        similar  Manufacture :                           Manufacture in which the value of
            semi-conductor devices,        except                                           all the materials used does not ex­
            wafers not yet cut into chips           — in which the value of all the         ceed 25 % of the ex-works price of
                                                        materials used does not exceed      the product
                                                        40 % of the ex-works price of
                                                        the product, and
                                                    — where, within the above limit,
                                                        the materials classified within
                                                        the same heading as the pro­
                                                        ducts are only used up to a
                                                        value of 5 % of the ex-works
                                                        price of the product
    8542    Electronic integrated circuits and      Manufacture :                           Manufacture in which the value of
            microassemblies                                                                 all the materials used does not ex­
                                                    — in which the value of all the         ceed 25 % of the ex-works price of
                                                        materials used does not exceed      the product
                                                        40 % of the ex-works price of
                                                        the product, and
                                                    — where, within the above limit,
                                                        the materials classified within
                                                        heading No 8541 or 8542,
                                                        taken together, are only used
                                                        up to a value of 5 % of the ex­
                                                        works price of the product
    8544     Insulated (including enamelled or      Manufacture in which the value of
             anodized) wire, cable (including       all the materials used does not ex­
             co-axial cable) and other insulated    ceed 40 °/o of the ex-works price of
            electric conductors, whether or not     the product
            fitted with connectors ; optical fibre
            cables, made up of individually
             sheathed fibres, whether or not as­
             sembled with electric conductors or
             fitted with connectors
    8545     Carbon electrodes, carbon brushes ,    Manufacture in which the value of
             lamp carbons, battery carbons and      all the materials used does not ex­
             other articles of graphite or other    ceed 40 % of the ex-works price of
             carbon, with or without metal, of a    the product
             kind used for electrical purposes
    8546     Electrical insulators of any material  Manufacture in which the value of
                                                    all the materials used does not ex­
                                                    ceed 40 °/o of the ex-works price of
                                                    the product
 ---pagebreak--- No L 180 / 124                         Official Journal of the European Communities                                       9 . 7 . 88
        i                         2)                                     (3)                or                  4
   8547        Insulating fittings for electrical ma­  Manufacture in which the value of
               chines, appliances or equipment,        all the materials used does not ex­
               being fittings wholly of insulating     ceed 40 % of the ex-works price of
               material apart from any minor           the product
               components of metal (for example,
               threaded socket) incorporated dur­
               ing moulding solely for purposes of
               assembly other than insulators of
               heading No 8546 ; electrical con­
               duit tubing and joints therefor, of
               base metal lined with insulating
               material
   8548        Electrical parts of machinery or ap­    Manufacture in which the value of
               paratus, not specified or included      all the materials used does not ex­
               elsewhere in this chapter               ceed 40 % of the ex-works price of
                                                       the product
   8601        Railway or tramway locomotives,         Manufacture in which the value of
   to          rolling-stock and parts thereof         all the materials used does not ex­
   8607                                                ceed 40 °/o of the ex-works price of
                                                       the product
   8608        Railway or tramway track fixtures       Manufacture :                           Manufacture in which the value of
               and fittings ; mechanical (including                                            all the materials used does not ex­
               electromechanical)          signalling, — in which the value of all the         ceed 30 % of the ex-works price of
                                                           materials used does not exceed      the product
               safety or traffic control equipment         40 % of the ex-works price of
               for railways, tramways, roads, in­
               land waterways, parking facilities,         the product, and
               port installations or airfields ; parts — where, within the above limit,
               of the foregoing                            the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                            5 % of the ex-works price of
                                                           the product
   8609        Containers (including containers        Manufacture in which the value of
               for the transport of fluids) specially  all the materials used does not ex­
               designed and equipped for carriage      ceed 40 % of the ex-works price of
               by one or more modes of transport       the product
ex Chapter 87  Vehicles other than railway or          Manufacture in which the value of
               tramway rolling-stock and parts         all the materials used does not ex­
               and accessories thereof; except for     ceed 40 % of the ex-works price of
               those falling within the following      the product
               headings or parts of headings for
               which the rules are set out below :
               8709 to 8711 , ex 8712 , 8715 and
               8716
   8709        Works trucks, self-propelled, not       Manufacture :                           Manufacture in which the value of
               fitted with lifting or handling                                                 all the materials used does not ex­
               equipment, of the type used in fac­     — in which the value of all the         ceed 30 % of the ex-works price of
               tories , warehouses, dock areas or           materials used does not exceed     the product
               airports for short distance transport        40 °/o of the ex-works price of
               of goods ; tractors of the type used         the product, and
               on railway station platforms ; parts    — where, within the above limit,
               of the foregoing vehicles                    the materials classified within
                                                            the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                            the product
 ---pagebreak--- 9 . 7 . 88                             Official Journal of the European Communities                                 No L 180 / 125
          (1)                   (2)                                     (3)                 or                  (4)
    8710      Tanks and other armoured fighting        Manufacture :                           Manufacture in which the value of
              vehicles, motorized, whether or not                                              all the materials used does not ex­
                                                       — in which the value of all the         ceed 30 % of the ex-works price of
              fitted with weapons, and parts of            materials used does not exceed
              such vehicles                                                                    the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
     8711     Motorcycles (including mopeds)
              and cycles fitted with an auxiliary
              motor, with or without side-cars ;
              side-cars :
              — With reciprocating internal
                   combustion piston engine of a
                   cylinder capacity :
                   — Not exceeding 50 cc               Manufacture :                           Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                       — in which the value of all the         ceed 20 % of the ex-works price of
                                                           materials used does not exceed      the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
                   — Exceeding 50 cc                   Manufacture :                           Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                       — in which the value of all the         ceed 25 % of the ex-works price of
                                                           materials used does not exceed      the product
                                                           40 °/o of the ex-works price of
                                                           the product, and
                                                       — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
              — Other                                  Manufacture :                           Manufacture in which the value of
                                                                                               all the materials used does not ex­
                                                       — in which the value of all the         ceed 30 % of the ex-works price of
                                                           materials used does not exceed      the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
ex 8712       Bicycles without ball bearings           Manufacture from       materials not    Manufacture in which the value of
                                                       classified within heading No 8714       all the materials used does not ex­
                                                                                               ceed 30 % of the ex-works price of
                                                                                               the product
 ---pagebreak--- No L 180 / 126                         Official Journal of the European Communities                                       9 . 7 . 88
      (1                          (2                                     (3                or                   4
  8715         Baby carriages and parts thereof        Manufacture :                          Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                       — in which the value of all the        ceed 30 % of the ex-works price of
                                                           materials used does not exceed     the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 % of the ex-works price of
                                                           the product
  8716         Trailers and semi-trailers ; other ve­  Manufacture :                          Manufacture in which the value of
               hicles, not mechanically propelled ;                                           all the materials used does not ex­
                                                       — in which the value of all the        ceed 30 % of the ex-works price of
               parts thereof                                materials used does not exceed    the product
                                                           40 % of the ex-works price of
                                                           the product, and
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                            are only used up to a value of
                                                            5 % of the ex-works price of
                                                            the product
  8801         Balloons and dirigibles ; aircraft;     Manufacture in which all the mate­     Manufacture in which the value of
  and          spacecraft and spacecraft launch        rials used are classified within a     all the materials used does not ex­
  8802         vehicles                                heading other than that of the pro­    ceed 40 % of the ex-works price of
                                                       duct                                   the product
  8803         Parts of goods of heading No 8801       Manufacture in which the value of      Manufacture in which the value of
               or 8802                                 all the materials of heading No        all the materials used does not ex­
                                                       8803 used does not exceed 5 % of       ceed 40 °/o of the ex-works price of
                                                       the ex-works price of the product      the product
  8804         Parachutes (including dirigible
               parachutes) and rotocnutes ; parts
               thereof and accessories thereto :
               — Rotochutes                            Manufacture from materials of any       Manufacture in which the value of
                                                       heading including other materials       all the materials used does not ex­
                                                       of heading No 8804                      ceed 40 °/o of the ex-works price of
                                                                                               the product
               — Other                                 Manufacture in which the value of       Manufacture in which the value of
                                                       all the materials of heading No         all the materials used does not ex­
                                                       8804 used does not exceed 5 °/o of      ceed 40 % of the ex-works price of
                                                       the ex-works price of the product       the product
  8805         Aircraft launching gear; deck-arre­     Manufacture in which the value of       Manufacture in which the value of
               stor or similar gear; ground flying     all the materials of heading No         all the materials used does not ex­
               trainers ; parts of the foregoing arti­ 8805 used does not exceed 5 % of        ceed 30 % of the ex-works price of
               cles                                    the ex-works price of the product       the product
  Chapter 89   Ships, boats and floating structures    Manufacture in which all the mate­      Manufacture in which the value of
                                                       rials used are classified within a      all the materials used does not ex­
                                                       heading other than that of the pro­     ceed 40 % of the ex-works price of
                                                       duct. However, hulls of heaaing         the product
                                                       No 8906 may not be used
 ---pagebreak--- 9 . 7 . 88                             Official journal of the European Communities                                  No L 180 / 127
          0)                       2)                                    3                  or                   4)
ex Chapter 90 Optical, photographic, cinemato­         Manufacture :                            Manufacture in which the value of
              graphic, measuring, checking, pre­                                                all the materials used does not ex­
              cision, medical or surgical instru­      — in which the value of all the          ceed 30 % of the ex-works price of
              ments and apparatus ; parts and ac­          materials used does not exceed       the product
              cessories thereof; except for those          40 % of the ex-works price of
              falling within the following hea­            the product, and
              dings or parts of headings for           — where, within the above limit,
              which the rules are set out below :
                                                           the materials classified within
              9001 , 9002 , 9004 , ex 9005 , ex            the same heading as the product
              9006, 9007, 9011 , ex 9014 , 9015 to         are only used up to a value of
              9020 and 9024 to 9033                        5 % of the ex-works price of
                                                           the product
    9001      Optical fibres and optical fibre         Manufacture in which the value of
              bundles ; optical fibre cables other     all the materials used does not ex­
              than those of heading No 8544 ;          ceed 40 % of the ex-works price of
              sheets and plates of polarizing ma­      the product
              terial ; lenses (including contact len­
              ses), prisms, mirrors and other op­
              tical elements, of any material, un­
              mounted, other than such elements
              of glases not optically worked
    9002      Lenses, prisms, mirrors and other        Manufacture in which the value of
              optical elements, of any material,       all the materials used does not ex­
              mounted, being parts of or fittings      ceed 40 % of the ex-works price of
              for instruments or apparatus, other      the product
              than such elements of glass not op­
              tically worked
    9004      Spectacles, goggles and the like,        Manufacture in which the value of
              corrective, protective or other          all the materials used does not ex­
                                                       ceed 40 % of the ex-works price of
                                                       the product
ex 9005       Binoculars, monoculars, other opti­      Manufacture :                           •Manufacture in which the value of
              cal telescopes, and mountings the­                                                all the materials used does not ex­
              refor, except for astronomical re­       — in which the value of all the          ceed 30 % of the ex-works price of
              fracting telescopes and mountings            materials used does not exceed       the product
              therefor                                     40 % of the ex-works price of
                                                           the product,
                                                       — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                            5 % of the ex-works price of
                                                           the product, and
                                                       — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
:x 9006       Photographic (other than cinema­         Manufacture :                            Manufacture in which the value of
              tographic) cameras ; photographic                                                 all the materials used does not ex­
              flashlight apparatus and flashbulbs      — in which the value of all the          ceed 30 % of the ex-works price of
              other than electrically ignited              materials used does not exceed       the product
              flashbulbs                                   40 % of the ex-works price of
                                                           the product,
 ---pagebreak--- No L 180 / 128                       Official Journal of the European Communities                                         9. 7 . 88
        1                       2                                       3                   or                  4
ex 9006                                              — where , within the above limit,
   (cont'd)                                               the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % or the ex-works price of
                                                          the product, and
                                                     — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
   9007        Cinematographic cameras and pro­      Manufacture :                             Manufacture in which the value of
               jectors, whether or not incorpora­                                              all the materials used does not ex­
                                                     — in which the value of all the
               ting sound recording or reprodu­           materials used does not exceed       ceed 30 % of the ex-works price of
               cing apparatus                             40 % of the ex-works price of        the product
                                                          the product,
                                                     — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % of the ex-works price of
                                                          the product, and
                                                     — where the value of all the non­
                                                          originating materials used does
                                                          not exceed the value of the ori­
                                                          ginating materials used
   9011         Compound optical microscopes, in­    Manufacture :                             Manufacture in which the value of
               cluding those for photomicrogra­                                                all the materials used does not ex­
                                                     — in which the value of all the
               phy, cinephotomicrography or mi­            materials used does not exceed      ceed 30 % of the ex-works price of
                croprojection                              40 % of the ex-works price of       the product
                                                           the product,
                                                     — where, within the above limit,
                                                           the materials classified within
                                                           the same heading as the product
                                                           are only used up to a value of
                                                           5 °/o of the ex-works price of
                                                           the product, and
                                                     — where the value of all the non­
                                                           originating materials used does
                                                           not exceed the value of the ori­
                                                           ginating materials used
ex 9014         Other navigational instruments and   Manufacture in which the value of
                appliances                           all the materials used does not ex­
                                                     ceed 40 % of the ex-works price of
                                                     the product
    9015        Surveying (including photogram­       Manufacture in which the value of
                metrical surveying), hydrographic,    all the materials used does not ex­
                oceanographic, hydrological, me­      ceed 40 °/o of the ex-works price of
                teorological or geophysical instru­   the product
                ments and appliances, excluding
                compasses ; rangefinders
 ---pagebreak--- 9 . 7 . 88                            Official Journal of the European Communities                                 No L 180 / 129
          (1)                    2                                      (3)                or                  (4)
    9016      Balances of a sensitivity of 5 eg or    Manufacture in which the value of
              better, with or without weights         all the materials used does not ex­
                                                      ceed 40 °/o of the ex-works price of
                                                      the product
    9017      Drawing, marking-out or mathe­          Manufacture in which the value of
              matical calculating instruments (for    all the materials used does not ex­
              example, drafting machines, panto­      ceed 40 % of the ex-works price of
              graphs, protractors, drawing sets,      the product
              slide rules, disc calculators); instru­
              ments for measuring length, for use
              in the hand (for example, measu­
              ring rods and tapes, micrometers,
              callipers, not specified or included
              elsewhere in this chapter
    9018      Instruments and appliances used in
              medical, surgical, dental or veteri­
              nary sciences, including scintigra­
              phic apparatus, other electro-medi­
              cal apparatus and sight-testing in­
              struments :
              — Dentists' chairs incorporating        Manufacture from materials of any       Manufacture in which the value of
                  dental appliances or dentists'      heading, including other materials      all the materials used does not ex­
                  spittoons                           of heading No 9018                      ceed 40 % of the ex-works price of
                                                                                              the product
              — Other                                 Manufacture :                           Manufacture in which the value of
                                                                                              all the materials used does not ex­
                                                      — in which the value of all the
                                                          materials used does not exceed      ceed 25 % of the ex-works price of
                                                          40 °/o of the ex-works price of     the product
                                                          the product, and
                                                      — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % of the ex-works price of
                                                          the product
    9019      Mechano-therapy appliances ; mas­       Manufacture :                           Manufacture in which the value of
              sage apparatus; psychological apti­     — in which the value of all the
                                                                                              all the materials used does not ex­
              tude-testing     apparatus ;     ozone      materials used does not exceed      ceed 25 % of the ex-works price of
              therapy, oxygen therapy, aerosol            40 % of the ex-works price of       the product
              therapy, artificial respiration or ot­      the product, and
              her therapeutic respiration appara­
              tus                                     — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % of the ex-works price of
                                                          the product
    9020      Other breathing appliances and gas      Manufacture :                           Manufacture in which the value of
              masks, excluding protective masks       — in which the value of all the
                                                                                              all the materials used does not ex­
              having neither mechanical parts nor         materials used does not exceed      ceed 25 % of the ex-works price of
              replaceable filters                         40 % of the ex-works price of       the product
                                                          the product, and
                                                      — where, within the above limit,
                                                          the materials classified within
                                                          the same heading as the product
                                                          are only used up to a value of
                                                          5 % of the ex-works price of
                                                          the product
 ---pagebreak--- No L 180 / 130                        Official Journal of the European Communities                                           9 . 7 . 88
                                  (2)                                     (3)                                      4
      (1                                                                                       or
  9024         Machines and appliances for testing      Manufacture in which the value of
               the hardness, strength, compressibi­     all the materials used does not ex­
               lity, elasticity or other mechanical     ceed 40 °/o of the ex-works price of
               properties of materials (for exam­       the product
               ple, metals, wood, textiles, paper,
               plastics)
   9025        Hydrometers and similar floating         Manufacture in which the value of
               instruments, thermometers, pyro­         all the materials used does not ex­
               meters, barometers, hygrometers          ceed 40 % of the ex-works price of
               and psychrometers, recording or          the product
               not, and any combination of these
               instruments
   9026        Instruments and apparatus for mea­       Manufacture in which the value of
               suring or checking the flow, level,      all the materials used does not ex­
               pressure or other variables of li­       ceed 40 % of the ex-works price of
               quids or gases (for example, flow        the product
               meters, level gauges, manometers,
               heat meters), excluding instruments
               and apparatus of heading No 9014,
               9015 , 9028 or 9032
   9027         Instruments and apparatus for phy­      Manufacture in which the value of
               sical or chemical analysis (for ex­      all the materials used does not ex­
                ample, polarimeters, refractome­        ceed 40 °/o of the ex-works price of
               ters, spectrometers, gas or smoke        the product
                analysis apparatus) ; instruments
                and apparatus for measuring or
                checking viscosity, porosity, expan­
                sion, surface tension or the like ; in­
                struments and apparatus for measu­
                ring or checking quantities of heat,
                sound or light (including exposure
                meters); microtomes
   9028         Gas, liquid or electricity supply or
                production meters, including cali­
                brating meters therefor :
                — Parts and accessories                  Manufacture in which the value of
                                                         all the materials used does not ex­
                                                         ceed 40 % of the ex-works price of
                                                         the product
                — Other                                  Manufacture :                            Manufacture in which the value of
                                                                                                  all the materials used does not ex­
                                                         — in which the value of all the
                                                             materials used does not exceed       ceed 30 % of the ex-works price of
                                                             40 % of the ex-works price of        the product
                                                             the product, and
                                                         — where the value of all the non­
                                                              originating materials used does
                                                              not exceed the value of the ori­
                                                             ginating materials used
   9029         Revolution counters, production          Manufacture in which the value of
                counters, taximeters, mileometers,       all the materials used does not ex­
                pedometers and the like ; speed in­      ceed 40 % of the ex-works price of
                dicators and tachometers , other         the product
                than those of heading No 9014 or
                9015 ; stroboscopes
 ---pagebreak--- 9 . 7 . 88                           Official Journal of the European Communities                                  No L 180 / 131
           i                    2)                                     (3)                or.                   4
    9030      Oscilloscopes, spectrum analysers      Manufacture in which the value of
              and other instruments and appara­      all the materials used does not ex­
              tus for measuring or checking elec­    ceed 40 % of the ex-works price of
              trical quantities, excluding meters    the product
              of heading No 9028 ; instruments
              and apparatus for measuring or de­
              tecting alpha, beta, gamma, X-ray,
              cosmic or other ionizing radiations
    9031      Measuring or checking instru­          Manufacture in which the value of
              ments, appliances and machines,        all the materials used does not ex­
              not specified or included elsewhere    ceed 40 % of the ex-works price of
              in this chapter; profile projectors    the product
    9032      Automatic regulating or controlling    Manufacture in which the value of
              instruments and apparatus              all the materials used does not ex­
                                                     ceed 40 % of the ex-works price of
                                                     the product
    9033      Parts and accessories (not specified   Manufacture in which the value of
              or included elsewhere in this chap­    all the materials used does not ex­
              ter) for machines, appliances, in­     ceed 40 % of the ex-works price of
              struments or apparatus of Chapter      the product
              90
ex Chapter 91 Clocks and watches and parts the­      Manufacture in which the value of
              reof; except for those falling under   all the materials used does not ex­
              the following headings for which       ceed 40 % of the ex-works price of
              the rules are set out below :          the product
              9105 , 9109 to 9113
    9105      Other clocks                           Manufacture :                            Manufacture in which the value of
                                                    — in which the value of all the
                                                                                              all the materials used does not ex­
                                                         materials used does not exceed       ceed 30 % of the ex-works price of
                                                         40 % of the ex-works price of        the product
                                                         the product, and
                                                    — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
    9109      Clock movements, complete and          Manufacture :                            Manufacture in which the value of
              assembled                                                                       all the materials used does not ex­
                                                    — in which the value of all the
                                                         materials used does not exceed       ceed 30 °/o of the ex-works price of
                                                         40 % of the ex-works price of        the product
                                                         the product, and
                                                    — where the value of all the non­
                                                         originating materials used does
                                                         not exceed the value of the ori­
                                                         ginating materials used
    9110      Complete watch or clock move­          Manufacture :                            Manufacture in which the value of
              ments, unassembled or partly as­      — in which the value of all the
                                                                                              all the materials used does not ex­
              sembled (movement sets); incom­            materials used does not exceed       ceed 30 % of the ex-works price of
              plete watch or clock movements,                                                 the product
              assembled ; rough watch or clock           40 % of the ex-works price of
              movements
                                                         the product, and
                                                    — where, within the above limit,
                                                         the materials classified within
                                                         heading No 9114 are only used
                                                         up to a value of 5 % of the ex­
                                                         works price of the product
 ---pagebreak--- No L 180 / 132                         Official Journal of the European Communities                                               9 . 7 . 88
        l                         2)                                       3                    or                     4
   9111         Watch cases and parts thereof            Manufacture :                             Manufacture in which the value of
                                                                                                   all the materials used does not ex­
                                                         — in which the value of all the           ceed 30 % of the ex-works price of
                                                             materials used does not exceed        the product
                                                             40 % of the ex-works price of
                                                             the product, and
                                                         — where, within the above limit,
                                                             the materials classified within
                                                             the same heading as the product
                                                             are only used up to a value of
                                                             5 °/o of the ex-works price of
                                                             the product
   9112         Clock cases and cases of a similar       Manufacture :                             Manufacture in which the value of
                type for other goods of this chap­                                                 all the materials used does not ex­
                                                         — in which the value of all the           ceed 30 % of the ex-works price of
                ter, and parts thereof                       materials used does not exceed        the product
                                                             40 °/o of the ex-works price of
                                                             the product, and
                                                         — where, within the above limit,
                                                             the materials classified within
                                                             the same heading as the product
                                                             are only used up to a value of
                                                             5 % of the ex-works price of
                                                             the product
   9113         Watch straps, watch bands and
                watch bracelets, and parts thereof :
                — Of base metal, whether or not          Manufacture in which the value of
                    plated, or clad with precious        all the materials used does not ex­
                    metal                                ceed 40 % of the ex-works price of
                                                         the product
                — Other                                  Manufacture in which the value of
                                                         all the materials used does not ex­
                                                         ceed 50 % of the ex-works price of
                                                         the product
   Chapter 92   Musical instruments ; parts and ac­      Manufacture in which the value of
                cessories of such articles               all the materials used does not ex­
                                                         ceed 40 % of the ex-works price of
                                                         the product
  HS heading No                   Description of product                     Working or processing carried out on non-originating materials
                                                                                             that confers originating status
       (1)                                  (2)                                                            (3)
   Chapter 93     Arms and ammunitions ; parts and accessories                 Manufacture in which the value of all the materials
                  thereof                                                      used does not exceed 50 % of the ex-works price of
                                                                               the product
ex 9401           Base metal furniture, incorporating unstuffed cot­           Manufacture in which all the materials used are classi­
   and            ton cloth of a weight of 300 g/m2 or less                    fied within a heading other than that of the product
ex 9403
                                                                               or
                                                                               Manufacture from cotton cloth already made up in a
                                                                               form ready for use of heading No 9401 or 9403 , provi­
                                                                               ded :
                                                                               — its value does not exceed 25 % of the ex-works
                                                                                   price of the product, and
                                                                               — all the other materials used are already originating
                                                                                   and are classified within a heading other than
                                                                                   heading No 9401 or 9403
 ---pagebreak--- 9 . 7 . 88                          Official Journal of the European Communities                               No L 180 / 133
          (1)                            (2)                                                     (3)
    9405      Lamps and lighting fittings including searchlights      Manufacture in which the value of all the materials
              and spotlights and parts thereof, not elsewhere         used does not exceed 50 % of the ex-works price of
              specified or included ; illuminated signs, illuminated  the product
              name-plates and the like, having a permanently
              fixed light source, and parts thereof not elsewhere
              specified or included
    9406      Prefabricated buildings                                 Manufacture in which the value of all the materials
                                                                      used does not exceed 50 % of the ex-works price of
                                                                      the product
    9503      Other toys ; reduced-size ('scale') models and          Manufacture in which :
              similar recreational models, working or not;            — all the materials used are classified within a heading
              puzzles of all kinds                                         other than that of the product, and
                                                                      — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
ex 9506       Articles and equipment for gymnastics, athletics,       Manufacture from materials not classified within the
              other sports (excluding table tennis) or outdoor        same heading as the product. However, roughly
              games not specified or included elsewhere in this       shaped blocks for making golf clubs heads may be used
              chapter; swimming pools and paddling pools              ana the other materials classified within the same
                                                                      heading may also be used provided their value does not
                                                                      exceed 5 °/o of the ex-works price of the product
    9507      Fishing rods, fish-hooks and other line fishing         Manufacture in which all the materials used are
              tackle ; fish landing nets, butterfly nets and similar  classified within a heading other than that of the
              nets ; decoy 'birds' (other than those of heading No    product. However, materials classified within the same
              9208 or 9705) and similar hunting or shooting           heading may be used provided their value does not
              requisites                                              exceed 5 % of the ex-works price of the product
ex 9601       Articles of animal, vegetable or mineral carving        Manufacture from 'worked' carving materials of the
    and       materials                                               same heading
ex 9602
ex 9603       Brooms and brushes, (except for besoms and the          Manufacture in which the value of all the materials
              like and brushes made from marten or squirrel           used does not exceed 50 % of the ex-works price of
              hair), hand-operated mechanical floor sweepers,         the product
              not motorized, paint pads and rollers, squeegees
              and mops
     9605     Travel sets for personal toilet, sewing or shoe or      Each item in the set must satisfy the rule which would
              clothes cleaning                                        apply to it if it were not included in the set. However,
                                                                      non-originating articles may be incorporated, provided
                                                                      their total value does not exceed 1 5 % of the ex-works
                                                                      price of the set
     9606     Buttons, press-fasteners, snap-fasteners and press­     Manufacture in which :
              studs, button moulds and other parts of these           — all the materials used are classified within a heading
              articles ; button blanks
                                                                           other than that of the product, and
                                                                      — the value of all the materials used does not exceed
                                                                           50 % of the ex-works price of the product
     9608     Ball point pens ; felt tipped and other porous-tipped   Manufacture in which all the materials used are
              pens and markers ; fountain pens, stylograph pens       classified within a heading other than that of the
              and other pens ; duplicating stylos ; propelling or     product. However, nibs or nib points may be used and
              sliding pencils ; pen-holders, pencil-holders and       the other materials classified within the same heading
              similar holders ; parts (including caps and clips) of   may also be used provided their value does not exceed
              the foregoing articles, other than those of heading     5 °/o of the ex-works price of the product
              No 9609
 ---pagebreak--- No L 180 / 134                       Official Journal of the European Communities                                     9,7 . 88
       (1)                               (2)                                                    (3)
   9612        Typewriter or similar ribbons, inked or otherwise       Manufacture in which
               prepared for giving impressions, whether or not on     — all the materials used are classified within a heading
               spools or in cartridges ; ink-pads, whether or not         other than that of the product, and
               inked, with or without boxes
                                                                      — the value of all the materials used does not exceed
                                                                          50 % of the ex-works price of the product
   9613        Cigarette lilghters and other lighters, whether or not
               mechanical or electrical, ana parts thereof other
               than flints and wicks :
               — Lighters with piezo igniter                           Manufacture in which the value of all the materials of
                                                                       heading No 9613 used does not exceed 30 % of the
                                                                       ex-works price of the product
               — Other                                                 Manufacture in which the value of all the materials of
                                                                       heading No 9613 used does not exceed 5 % of the ex­
                                                                      works price of the product
ex 9614        Smoking pipes or pipe bowls                             Manufacture from roughly shaped blocks
 ---pagebreak---                                                                                                                                                              MOVEMENT CERTIFICATE                                                                           ANNEX IV
                                                                                                  1 . Exporter (Name , full address , country)                                 EUR.1                         No A             000.000
                                                                                                                                                                                           See note* overleaf before completing title form
                                                                                                                                                                         2. Certificate used in preferential trade between
.appropriate
                                                                                                  3. Consignee ( Name , full address , country) (Optional)
                                                                                                                                                                                                                   and
  as
 'bulk
 in'                                                                                                                                                                                ( Insert appropriate countries , groups of countries or territories )
  state
    or
                                                                                                                                                                         4. Country, group of countries                5. Country, group of countries
 number of articles
                                                                                                                                                                            or territory in which the                     or territory of destination
                                                                                                                                                                            products are considered as
                                                                                                                                                                            originating
                                                                                                  6. Transport details ( Optional )                                      7. Remarks
  ,packed indicate
    are not
   ( ' ) If goods
                                                                                                  8. Item number; Makes and numbers ; Number and kind of packages ('); Description of                                  9. Gross                  10. Invoices
                                                                                                  goods                                                                                                                    weight (kg)                ( Optional )
                                                                                                                                                                                                                           or other mea­
                                                                                                                                                                                                                           sure (litres,
                                                                                                                                                                                                                           m3, etc.)
        ( J ) Complete only where the regulations of the exporting country or territory require
                                                                                                   11 . CUSTOMS ENDORSEMENT                                                                   12. DECLARATION BY THE EXPORTER
                                                                                                       Declaration certified                                                                       I , the undersigned , declare that the goods
                                                                                                                                                                                                   described above meet the conditions required
                                                                                                       Export document (2)                                                                         for the issue of this certificate .
                                                                                                       Form                            No ..
                                                                                                       Customs office
                                                                                                       Issuing country or territory ...
                                                                                                                                                                     Stamp
                                                                                                                                                                                                   Place and date
                                                                                                       Date
                                                                                                                                ( Signature)                                                                                   (Signature )
 ---pagebreak---     13. REQUEST FOR VERIFICATION, to :                                 14. RESULT OF VERIFICATION ,
                                                                       Verification carried out shows that this certificate ( 1 )
                                                                               was issued by the customs office indicated and that
                                                                               the information contained therein is accurate .
                                                                               does not meet the requirements as to authenticity and
                                                                               accuracy ( see remarks appended ).
   Verification of the authenticity and accuracy of this certificate
    is requested .
                                 ( Place and date )                                                   ( Place and date )
                                                         Stamp                                                                    Stamp
                     ( Signature )                                                        ( bignature )
                                                                       (') Insert X in the appropriate box .
                                                                  NOTES
1 . Certificates must not contain erasures or words written over one another . Any alterations must be made by deleting the incorrect
     particulars and adding any necessary corrections . Any such alteration must be initialled by the person who completed the certifi­
     cate and endorsed by the customs authorities of the issuing country or territory .
2 . No spaces must be left between the items entered on the certificate and each item must be preceded by an item number.
     A horizontal line must be drawn immediately below the last item . Any unused space must be struck through in such a manner as
     to make any later additions impossible .
3 . Goods must be described in accordance with commercial practice and with sufficient detail to enable them to be identified .
 ---pagebreak---                                                                              APPLICATION FOR A MOVEMENT CERTIFICATE
                              1 . Exporter (Name , full address , country)                              EUR.1                        No    A          000.000
                                                                                                                  Sea notes overleaf before completing this form
                                                                                                 2. Application for a certificate to be used in preferential trade
                                                                                                    between
appropriate
                              3. Consignee (Name , full address , country) (Optional)
                                                                                                                                           and
as
in duik
                                                                                                            ( Insert appropriate countries , groups of countries or territories )
or state
                                                                                                 4. Country, group of countries                5. Country, group of countries
indicate number of articles
                                                                                                    or territory in which the                       or territory of destination
                                                                                                    products are considered as
                                                                                                    originating
                              6. Transport details ( Optional )                                  7. Remarks
,packed
  not
       are
(') tf goods
                              8. Item number ; Makes and numbers ; Number and kind of packages ( 1 ); Description of                          9 . Gross                  10. Invoices
                              goods                                                                                                               weight (kg)                  ( Optional )
                                                                                                                                                  or other mea­
                                                                                                                                                  sure (litres,
                                                                                                                                                  m% etc.)
 ---pagebreak---                                                       DECLARATION BY THE EXPORTER
I , the undersigned , exporter of the goods described overleaf ,
DECLARE           that the goods meet the conditions required for the issue of the attached certificate ;
SPECIFY           as follows the circumstances which have enabled these goods to meet the above conditions :
SUBMIT           the following supporting documents ('):
UNDERTAKE to submit , at the request of the appropriate authorities , any supporting evidence which these authorities may require
                    for the purpose of issuing the attached certificate , and undertake , if required , to agree to any inspection of my
                    accounts and to any check on the processes of manufacture of the above goods , carried out by the said authorities ;
REQUEST the issue of the attached certificate for these goods .
                                                                                                          ( Place and date )
                                                                                                              ( Signature )
(') For example : import documents , movement certificates , invoices , manufacturer's declarations , etc ., referring to the products used in manufacture
      or to the goods re-exported in the same state .
 ---pagebreak--- 9 . 7 . 88                             Official Journal of the European Communities                                       No L 180 / 139
                                                            ANNEX V
                                        Declaration referred to in Article 8 ( 1 ) (b) and (c)
           I, the undersigned, exporter of the goods covered by this document declare that except where otherwise
           indicated (l), the goods meet the conditions to obtain originating status in preferential trade with
                                                                                                                          (2)>
           and that the country of origin of the goods is
                                                                                                                       O 0­
                                                                                      (Place and date)
                                                                                          (Signature)
                                                               (The signature must be followed by the name of the signatory in
                                                               clear script.)
            (') When an invoice also includes products not originating in the Community, Austria, Finland, Iceland,
                Norway, Sweden or Switzerland, the exporter must clearly indicate them.
                When an invoice also includes products having the status of products originating in Spain within the
                meaning of Article 24 of the Protocol or in the Canary Islands, Ceuta and Melilla within the meaning
                of Article 19 of the Protocol, the exporter must clearly indicate them until 31 December 1992 respecti­
                vely by means of the symbol 'ES' and 'CCM\
            (2) The Community, Austria, Finland, Iceland, Norway, Sweden, Switzerland.
            (3) Reference can be made to a specific column of the invoice in which the country of origin of each
                product is entered.
 ---pagebreak--- No L 180 / 140                   Official Journal of the European Communities                          9.7 . 88
                                                    ANNEX VI
               (') Initials or coat of arms of the exporting State .
               ( 2 ) Such information as is necessary for the identification of the approved exporter.