CELEX: 51995PC0740
Language: en
Date: 1995-12-20
Title: Proposal for a Council and Commission Decision on the conclusion of a Euro-Meditarranean Agreement establishing an association between the European Communities and their Member States, of the one part, and the Kingdom of Morocco, of the other part

COMMISSION OF THE EUROPEAN COMMUNITIES
                                             Brussels, 20.12.1995
                                             COM(95) 740 final
                                             95/0363 (AVC)
Tft
           Proposal for a Council and Commission Decision
         on the conclusion of a Euro-Mediterranean Agreement
                 establishing an association between the
           European Communities and their Member States,
    of the one part, and the Kingdom of Morocco, of the other part
                      (presented by the Commission)
 ---pagebreak---  ---pagebreak---                           EXPLANATORY MEMORANDUM
1.      In line with the directives adopted by the Council of the European Union on
6 December 1993, the Commission initiated negotiations aimed at the conclusion of a
new agreement with Morocco.In accordance with the directives, the negotiations were
conducted in consultation with the Member States. After several negotiating sessions and
many technical meetings, the Commission put to the Council a series of final proposals
on the last outstanding issues. The draft Agreement was discussed and adopted with a
few amendments by the Council (general affairs) on 10 November 1995. This made it
possible to close the negotiations. The Agreement was initialled by the Commission and
the Moroccan delegation on 15 November 1995.
2.      The draft Euro-Mediterranean agreement is designed to establish an association
between the European Communities and their Member States, of the one part, and the
Kingdom of Morocco, of the other part. It will replace the cooperation agreejrient and
the agreement governing ECSC products signed in 1976 which are currently in force.
Following as it does the signing of similar agreements with Tunisia and Israel, the new
Agreement is another manifestation of a stronger Mediterranean policy, the guidelines
for which were adopted by the Essen European Council of 9 and 10 December 1994 and
the Cannes European Council of 26 and 27 June 1995, with the aim of creating a Euro-
Mediterranean partnership.
3.      The proposed agreement will be concluded for an unlimited period, and will
consolidate the existing ties between the European Communities and their Member
States, on the one hand, and Morocco, on the other hand, creating a relationship based
on reciprocity, partnership and joint development. Respect for democratic principl ;s and
human rights will be a key feature of this relationship.
The main provisions of the agreement are as follows:
- regular political dialogue;
- a free-trade area: in accordance with the WTO rules, a free-trade area will be created
   gradually between the Community and Morocco over a period lasting no more than
   12 years.
Morocco, which up to now has granted the Community no concessions, will gradually
eliminate trade barriers affecting the Community's industrial exports, and will apply
preferential duties to its agricultural exports. The preferential arrangements currently
applied by the Community (free market access for Moroccan industrial exports, and
concessions on most agricultural exports) are confirmed, and will be further improved
with regard to agricultural products. A specific solution had to be found in order to apply
the entry-price system introduced in the wake of the Uruguay Round for a number of
products, in order to maintain the traditional level of Moroccan exports. It should be
noted that the agreement contains a special clause under which the parties undertake to
examine the agricultural trade situation from 1 January 2000 to establish new reciprocal
concessions in line with the overall objective of gradually liberalizing trade in this sector.
 ---pagebreak--- With regard to fishery products, account has been taken of the particular matter of
Morocco's exports of canned sardines.
- The Agreement contains provisions on freedom of establishment and the freedom to
    provide services: the Association Council will make recommendations aimed at
    achieving these objectives, pending which the parties will respect their obligations
    under the GATS. The parties will also hold consultations aimed at securing the free
    movement of capital. The agreement also provides for the application of Community
    competition rules to Moroccan companies.
- Economic cooperation, already introduced under the existing agreement, will be
    strengthened on as wide a basis as possible in all areas of interest to the two parties,
    who will hold a regular dialogue on these issues.
- In addition to the existing social provisions, the new agreement will introduce social
    cooperation involving a regular dialogue on all social issues of interest to the two
    parties; this dialogue will be complemented by cultural cooperation.
- To promote the aims of the agreement, Morocco will benefit from financial
    cooperation in accordance with the appropriate procedures and resources.
- An Association Council and an Association Committee with decision making powers
    will be created to supervise implementation of the agreement. Cooperation between
    the European Parliament and the Economic and Social Committee and their Moroccan
    counterparts will also be promoted.
4.       The Commission considers the outcome of the negotiations to be satisfactory to
both parties and, having duly initialled the draft, is asking the Council to approve the
 results of the negotiations and to initiate the procedure for signing the agreement. The
 Commission is also presenting a proposal for a decision that will allow the Council and
 the Commission to launch the procedure for the conclusion of the agreement once it has
 been signed.
 The European Parliament will be asked to give its assent to the agreement prior to its
 conclusion. The agreement must also be ratified by the Member States before it enters
 into force.
 ---pagebreak---                            Council and Commission Decision of ...
                   on the conclusion of the Euro-Mediterranean Agreement        _
       between the European Communities and their Member States, of the one part,
                        and the Kingdom of Morocco, of the other part.
THE COUNCIL OF THE EUROPEAN UNION,
THE COMMISSION OF THE EUROPEAN COMMUNITIES,
Having regard to the Treaty establishing the European Coal and Steel Community, and in
particular Article 95 thereof,
Having regard to the Treaty establishing the European Community, and in particular
Article 238 in conjunction with the second sentence of Article 228(2) anë—the second
subparagraph of Article 228(3) thereof,
After consultation of the Consultative Committee and the unanimous agreement of the Council,
Having regard to the assent of the European Parliament,
Whereas the Euro-Mediterranean Agreement establishing an association berween the European
Communities and their Member States, of the one part, and the Kingdom of Morocco, of the
other part, signed in ... on ..., should be approved,
HAVE DECIDED AS FOLLOWS:
                                            Article 1
The Euro-Mediterranean agreement establishing an association between the European
Communities and their Member States, of the one part, and the Kingdom of Morocco, of the
other part, the Protocols annexed thereto and the declarations attached to the Final Act are
hereby approved on behalf of the European Community and the European Coal and Steel
Community. The texts of the Agreement, the Protocols annexed thereto and the Final Act are
attached to this Decision.
                                            Article 2                            ~
1.     The position to be taken by the Community within the Association Council and the
Association Committee shall be laid down by the Council, on a proposal from the Commission,
or, where appropriate, by the Commission, each in accordance with the corresponding
provisions of the Treaties establishing the European Community and the European Coal and
Steel Community.
2.     The President of the Council shall, in accordance with Article 79 of the Agreement,
preside over the Association Council and present the position of the Community. A
representative of the President of the Council shall preside over the Association Committee,
in accordance with Article 82 of the Agreement, and present the position of the Community.
                                                                                         3
 ---pagebreak---                                           Article 3
The President of the Council shall deposit the act of notification provided for in'Article 96 of
the Agreement on behalf of the European Community. The President of the Commission shall
deposit that act on behalf of the European Coal and Steel Community.
Done at Brussels on ...
                                                                                              4
 ---pagebreak---            FINANCIAL STATEMENT                                                            wp/ffmodel
                                                                                          0ÀTE : 06/12/1995
      BUDGET HEADING :         Chapter 10 - levies and premiums                APPROPRIATIONS : ECU 946.2 million
      TITLE OF OPERATION :
      New trade agreement between the European Union and Morocco (Ptotocol No 1 on the arrangements applying to imports
      into the Community of agricultural products originating in Morocco)
      LEGAL BASIS : Article 238 of the Treaty
      OBJECTIVES OF THE OPERATION :
      To account for the European Union's new agricultural concessions
5.    FINANCIAL IMPLICATIONS                                      PERIOD OF      CURRENT               FOLLOWING
                                                                 12 MONTHS    FINANCIAL YEAR             FINANCIAL
                                                                                     (95)                 YEAR (96)
5.0    EXPENDITURE
      - CHARGED TO THE EC BUDGET
         (REFUNDS/INTERVENTIONS)
      -NATIONAL AUTHORITIES
       - OTHER
5.1    REVENUE
       - EC OWN RESOURCES
         (LEVIES/CUSTOMS DUTIES)
       - NATIONAL                                                     -8.4          p.m.                     -8.4
                                                                         1997      1998            1999           2000
5.0.1  ESTIMATED EXPENDITURE
5.1.1  ESTIMATED REVENUE                                                 -8.4      -8.4             -8.4          -8.4
5.2    METHOD OF CALCULATION:
       See details attached
6.0    CAN THE OPERATIONS BE FINANCED FROM APPROPRIATIONS ENTERED
       IN THE RELEVANT CHAPTER OF THE CURRENT BUDGET?
                                                                                                       YES / NO
6.1    CAN THE OPERATIONS BE FINANCED BY TRANSFER BETWEEN CHAPTERS
       OF THE CURRENT BUDGET?
                                                                                                        YES / NO
6.2    WILL A SUPPLEMENTARY BUDGET BE NECESSARY?                                                        YES / NO
6.3    WILL FUTURE BUDGET APPROPRIATIONS BE NECESSARY?                                                  YES / NO
 ---pagebreak--- COMMENTS :
   The implement ion of the present agreement does not entail any additional expenditure
   than those foreseen in the financial statement for MEDA.
                                                                                      6
 ---pagebreak---  New trade agreement between the European Union and Morocco
Estimate of thefinancialimpact on the budget of the new agricultural concessions0 )
Products       EU 12 imports    old     new     reference non-quota              old         rale        unit       old rate   new rate   loss of own   potential gain total
                   1,994       quota   quota    quantity     rate               i*»~       applied      value       applied     applied    resources   n own resources
                     t           t       t          t                       ECUA;EOU/hi;%               ECU/t        ECU/t      ECU/t        ECU            ECU        ECU
0101 19 10                  0
0603 10
   ex 10 11                41                                    20%                 0%           0%         4,073
   ex 10 51               698                                    20%                 0%           0%         7,431
   ex 10 13               106                                    20%                 0%           0%         3,000
   ex 10 53             4.163                                     20%                0%           0%         2,745
   ex 10 21                 0                                    20%                 0%           0%
   ex 10 61                46                                    20%                 0%           0%         2.413
   v-\ lo 2 s               n                                  -20"..                ()"..        o"„
   »'\ K.MO                  1                                   20"..               tr..         0"..       -1.000
                        2.U55            2.000                   20%                 0uo          0%          1.764                           606,000                  606.000
   ex 10 15                 1                                    20%                 0%           0%         4.000
                                                                  I , , " . .        .>*•         •>••„
   ex 10 29                 5                                    20%                 0"/..        0%         2,800
   ex 10 69                42                                    20%                 0".,         0%         3.000
                           4X            i Mill                  2<i" „              (»"..        o"..                     'in        0.0            0                       0
                                 336.5   3.600                                                                                                606.000                  606.000
                                                                                    Page 1
 ---pagebreak---  o
 en
 ni
 04
8
 ---pagebreak---       New trade agreement between the European Union and Morocco
     Estimate of thefinancialimpact on the budget of the new agricultural concessions0 )
    Products             EU 12 imports     old     new    reference  non-quota       old        rate        unit       old rate  new rate loss of own potential gain  total
                             1,994        quota   quota   quantity      rate         iuw      applied      value       applied    applied  resources n own resources
                               t            t        t        t                ECU/t;ECU/hl;%              ECU/t        ECU/t     ECU/t       ECU         ECU         ECU
   ex 0701 9051                  81,157                                    8.5%         0.0%       0.0%            378
   ex 070190 90                   4,462                                   10.1%         0.0%       0.0%            583
                                 85,619    43,680 120,000                  8.5%                                    389                      1,394,000                1,394,000
   ex 0702 00                  148,297     96,208 150,676                  4.2%         0.0%       0.0%            611                      1,349,000                1,349,000
   ex 0703                        1,933                         150
   ex 0703 10 11                        0
   ex 0703 10 19                   1,529                                                                           137
   ex 0709 90 90                  3,731                                                                            901
                                  5,260     5,040   7,000                  6.4%         0.0%       0.0%            679                          10,000                  10,000
   ex 0704                            20
                                       19
   c\ 07()(.                            2
                                      4!                        5t)0
   ex 0707                           378            5.000                 16.0%                    0.0%            402                         24,000                   24.000
   ex 0708 10 20                  1.428
   . - \ f|"7<>X I d *)>
   0709 60 10                     2,066     1.200   3.000                  5.4%                    0.0'! «         968                         94,000                   94,000
   ex 0709 60 99                  2.174
   ex 0709 90                     5,671         0   5.000 .                6.2%                    0.0%            760                        236,000                 236,000
   0709 40 00                           0
   ox 0709 5 i                        29                                                                        9.207
   0709 70 00                           3                                                                       2.333          .
                                      32            8,000                  8.0%                    0.0%         8,563                          22,000                   22,000
   ex 0710                        4,762             6,000                 18.0%                    0.0%          1,285                      1,101,000                1.101,000
   0711 10 00                         44
   0711 40 00                       298
   ex 0711 90                         77
                                    419                         500
CO
                                                                                        Page 3
 ---pagebreak---                           15'
                 comments
 quota changed
 quota changed
 reference quantity
quota changed
relcrencc quantity
new quota
schedule changed
quota changed
schedule changed
new quota
new quota
new quota
reference quantity
               Page 4
 ---pagebreak---   New trade agreement between the European Union and Morocco
  Estimate of thefinancialimpact on the budget of the new agricultural concessions0}
 Products             EU 12 imports       old          new    reference    non-quota        old           rate          unit        old rate new rate loss of own  potential gain   total
                          1,994          quota        quota   quantity        rate          ... :       applied        value        applied   applied  resources  n own resources
                             t             t            t         t                   ECU/t;EOU/hl;%                   ECU/t         ECU/t    ECU/t       ECU          ECU          ECU
 ex 0712                           561                              500         16.0%                        0.0%
 0804 20                             13                             300          7.0%                        0.0%
 ex 0805 10                 248,181     296,800      340,000
 ex 0805 20                    94,122    123,200      150,000
 ex 0806                            23
 ex 0807 10 10                      10
 0808 20 90                           0                 1,000
0809 10                               2
0809 20                               0
0809 30                          1.333
                                                                    500
o\ UXIW 40                            0                                                         NO"..        00"..
oxOXIO 20 10                          0                                                         >.y'u        o.o"<.
 e.\08109085                         "l
0x0810 90 85                     5.994                  3,200                   22.0%         22.0%          0.0%            1.364                        960,000                   960,000
 •>nii'i 11                    i i Ï-.J                                                                                      1 n «X
 2009 19                       12,o30                                                                                          591
                               25.904     16,800       33,607                   19.0%             "          0.0%              820                      2,619,000                 2,619,000
total                                                                                                                                                   8,415,000                 8,415.000
y I i Calculations are based on Moroccos trade with the Kuropcan I ;nion ol I 2 loi 1994.
      Trade in the products in question with the Uirce now Member Slates is low, bul would bring in now own resources.
                                                                                                Page 5
 ---pagebreak---                    comments
   reference quantity
   reference quantity
  (quota changed
   quota changed
   date changed
   date changed
   new quota, no impoits
   reference quantity
   no impoils in 1994
   no imports in 1994
   no impact
   new quota
   quota changed
M
                   Page 6
 ---pagebreak---         EURO-MEDITERRANEAN AGREEMENT
          ESTABLISHING AN ASSOCIATION
      BETWEEN THE EUROPEAN COMMUNITIES
   AND THEIR MEMBER STATES, OF THE ONE PART, ~
AND THE KINGDOM OF MOROCCO, OF THE OTHER PART
                                               13
 ---pagebreak---                           THE KINGDOM OF BELGIUM,
                         THE KINGDOM OF DENMARK,
                   THE FEDERAL REPUBLIC OF GERMANY,
                            THE HELLENIC REPUBLIC,
                             THE KINGDOM OF SPAIN,
                             THE FRENCH REPUBLIC,
                                      IRELAND,
                              THE ITALIAN REPUBLIC,
                    THE GRAND DUCHY OF LUXEMBOURG,
                    THE KINGDOM OF THE NETHERLANDS,
                           THE REPUBLIC OF AUSTRIA,
                          THE PORTUGUESE REPUBLIC,
                           THE REPUBLIC OF FINLAND,
                           THE KINGDOM OF SWEDEN,
THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND,
Contracting Parties to the Treaty establishing the European Community and the Treaty
establishing the European Coal and Steel Community,
hereinafter referred to as the 'Member States', and
                          THE EUROPEAN COMMUNITY
            AND THE EUROPEAN COAL AND STEEL COMMUNITY,
hereinafter referred to as 'the Community', of the one part, and
                          THE KINGDOM OF MOROCCO,
hereinafter referred to as 'Morocco', of the other part,
                                                                                     14
 ---pagebreak--- CONSIDERING the proximity and interdependence which historic links and common
values have established between the Community, its Member States and Morocco;
CONSIDERING that the Community, its Member States and Morocco, wish to
strengthen those links and to establish lasting relations, based on reciprocity, solidarity,
partnership and co-development;
CONSIDERING the importance which the Parties attach to the principles of the United
Nations Charter, particularly the observance of human rights, democratic principles and
economic freedom, which form the very basis of the Association;
CONSIDERING recent political and economic developments both on the jEuropean
continent and in Morocco, and the resulting common responsibilities with regard to the
stability, security and prosperity of the Euro-Mediterranean region;
CONSIDERING the considerable progress made by Morocco and its people towards
achieving their objectives of full integration of the Moroccan economy into the world
economy and participation in the community of democratic nations;
CONSCIOUS, on the one hand, of the importance of relations in an overall Euro-
Mediterranean context and, on the other, of the objective of integration between the
countries of the Maghreb;
DESIROUS of fully achieving the objectives of the association between them by
implementing the relevant provisions of this Agreement to bring the levels of economic
and social development of the Community and Morocco closer to each other;
CONSCIOUS of the importance of this Agreement, which is based on reciprocity of
interests, mutual concessions, cooperation and dialogue;
DESIROUS of establishing and developing political consultation on bilateral and
international issues of mutual interest;
TAKING ACCOUNT of the Community's willingness to provide Morocco with decisive
support in its endeavours to bring about economic reform and adjustment and social
development;
CONSIDERING the commitment of both the Community and Morocco to free trade, in
compliance with the rights and obligations arising out of the General Agreement on
Tariffs and Trade (GATT) in its post-Uruguay Round form;
DESIROUS of establishing cooperation, sustained by regular dialogue, on economic,
social and cultural issues in order to achieve better mutual understanding;
CONVINCED that this Agreement provides a suitable framework for the development
of a partnership based on private initiative, a landmark option selected by both the
Community and Morocco, and that it will create a climate conducive to economic, trade
and investment relations between them, a consideration which offers vital backing for
economic restructuring and technological modernization,
                                                                                             15
 ---pagebreak---                                              4
HAVE AGREED AS FOLLOWS:
                                         Article 1
1. An association is hereby established between the Community and its Member States,
of the one part, and Morocco, of the other part.
2. The aims of this Agreement are to:
        provide an appropriate framework for political dialogue between the Parties,
        allowing the development of close relations in all areas they consider relevant to
        such dialogue;
        establish the conditions for the gradual liberalization of trade in goods~ervices
        and capital;
        promote trade and the expansion of harmonious economic and social relations
        between the Parties, notably through dialogue and cooperation, so as to foster the
        development and prosperity of Morocco and its people;
        encourage integration of the Maghreb countries by promoting trade and
        cooperation between Morocco and other countries of the region;
        promote economic, social, cultural and financial cooperation.
                                         Article 2
Respect for the democratic principles and fundamental human rights established by the
Universal Declaration of Human Rights inspires the domestic and external policies of the
Community and of Morocco and constitutes an essential element of this Agreement.
                                                                                           it;
 ---pagebreak---                                              TITLE I
                                   POLITICAL DIALOGUE
                                              Article 3
1. A regular political dialogue shall be established between the Parties. It shall help build
lasting links of solidarity between the partners which will contribute to the prosperity,
stability and security of the Mediterranean region and bring about a climate of
understanding and tolerance between cultures.
2. Political dialogue and cooperation are intended in particular to:
(a)      facilitate rapprochement between the Parties through the development of better
         mutual understanding and regular coordination on international issues of common
         interest:
(b)      enable each Party to consider the position and interests of the other;
(c)      contribute to consolidating security and stability in the Mediterranean region and
         in the Maghreb in particular;
(d)      help develop joint initiatives.
                                              Article 4
Political dialogue shall cover all issues of common interest to the Parties, examining in
particular the conditions required to ensure peace, security and regional development
through support for cooperation, notably within the Maghreb group of countries.
                                              Article 5
Political dialogue shall be established at regular intervals and whenever necessary
notably:                                '       ••.    •
         (a)      at ministerial level, principally within the Association Council;
         (b)      at the level of senior officials representing Morocco, on the one hand, and
                  the Council Presidency and the Commission on the other;
         (c)      taking full advantage of all diplomatic channels including regular
                  briefings, consultations on the occasion of international meetings and
                  contacts between diplomatic representatives in third countries;
         (d)      where appropriate, by any other means which would make a useful
                  contribution to consolidating dialogue and increasing its effectiveness.
                                                                                              17
 ---pagebreak---                                              6
                                        TITLE II
                           FREE MOVEMENT OF GOODS
                                         Article 6
The Community and Morocco shall gradually establish a free trade area over a
transitional period lasting a maximum of 12 years starting from the entry into force of
this Agreement in accordance with the provisions of this Agreement and in conformity
with those of the General Agreement on Tariffs and Trade 1994 and the other
multilateral Agreements on trade in goods annexed to the Agreement establishing the
WTO, hereinafter referred to as the GATT.
                                       CHAPTER 1
                                INDUSTRIAL PRODUCTS
                                         Article 7
The provisions of this Chapter shall apply to products originating m the Community and
Morocco with the exception of the products referred in Annex II to the Treaty
establishing the European Community.
                                         Article 8
No new customs duties on imports nor charges having equivalent effect shall be
introduced in trade between the Community and Morocco.
                                         Article 9
Products originating in Morocco shall be imported into the Community free of customs
duties and charges having equivalent effect.
                                        Article 10
 1. The provisions of this Chapter shall not preclude the retention by the Community of
 an agricultural component on imports of the goods originating in Morocco listed in
 Annex 1.
 The agricultural component shall reflect differences between the price on the Community
 market of the agricultural products considered as being used in the production of such
 goods and the price of imports from third countries where the total cost of the said basic
 products is higher in the Community. The agricultural component may take the form of
 a fixed amount or an ad valorem duty. Such differences shall be replaced, where
 appropriate, by specific duties based on tariffication of the agricultural component or by
 ad valorem duties.
The provisions of Chapter 2 applicable to agricultural products shall apply mutatis
mutandis to the agricultural component.
                                                                                            18
 ---pagebreak--- 2. The provisions of this Chapter shall not preclude the separate specification by
Morocco of an agricultural component in the import duties in force on the products listed
in Annex 2 originating in the Community. The agricultural component may take the form
of a fixed amount or an ad valorem duty.
The provisions of Chapter 2 applicable to agricultural products shall apply mutatis
mutandis to the agricultural component.
3. In the case of the products shown in Annex 2, list 1, originating in the Community,
Morocco shall apply upon the entry into force of this Agreement import duties and
charges having equivalent effect no greater than those in force on 1 January 1995, within
the limits of the tariff quotas shown in that list.
During elimination of the industrial component of the duties pursuant to paragraph 4, the
level of the duties to be applied in respect of the products for which the tariff quotas are
to be abolished may not be higher than the level of the duties in force on
 1 January 1995.
4. In the case of the products in Annex 2, list 2, originating in the Community, Morocco
shall eliminate the industrial component of the duties in accordance with the provisions
laid down in Article 11(2) of the Agreement in respect of products in Annex 3.
In the case of the products in Annex 2, lists 1 and 3, originating in the Community,
Morocco shall eliminate the industrial component of the duties in accordance wvth the
provisions laid down in Article 11(3) of the Agreement in respect of products in
Annex 4.
5. The agricultural components applied pursuant to paragraphs 1 and 2 may be reduced
where, in trade between the Community and Morocco, the charge applicable to a basic
agricultural product is reduced or where such reductions are the result of mutual
concessions relating to processed agricultural products.
 6. The reduction referred to in paragraph 5, the list of products concerned and, where
appropriate, the tariff quotas within which the reduction applies shall be established by
the Association Council.
                                         Article 11                                ~
 1. Customs duties and charges having equivalent effect applicable on import into
Morocco of products originating in the Community other than those listed in Annexes 3,
4 and 6 shall be abolished upon the entry into force of this Agreement.
2. Customs duties and charges having equivalent effect applicable on import into
 Morocco of the products originating in the Community listed in Annex 3 shall be
progressively abolished in accordance with the following schedule:
        on the date of entry into force of this Agreement each duty and charge shall be
        reduced to 75% of the basic duty;
        one year after the date of entry into force of this Agreement each duty and charge
        shall be reduced to 50% of the basic duty;
        two years after the date of entry into force of this Agreement each duty and
                                                                                             11)
 ---pagebreak---                                              8
        charge shall be reduced to 25% of the basic duty;        . .         ' _
        three years after the date of entry into force of this Agreement the remaining
        duties shall be abolished.
3. Customs duties and charges having equivalent effect applicable on import into
Morocco of the products originating in the Community listed in Annexe 4 shall be
progressively abolished in accordance with the following schedules:
        in the case of the list appearing in Annex 4:
        three years after the date of entry into force of this Agreement each duty and
        charge shall be reduced to 90% of the basic duty;
        four years after the date of entry into force of this Agreement each duty and
        charge shall be reduced to 80% of the basic duty;
        five years after the date of entry into force of this Agreement eadTcTuty and
        charge shall be reduced to 70% of the basic duty;
        six years after the date of entry into force of this Agreement each duty and
        charge shall be reduced to 60% of the basic duty;
        seven years after the date of entry into force of this Agreement each duty and
        charge shall be reduced to 50% of the basic duty;
        eight years after the date of entry into force of this Agreement each duty and
        charge shall be reduced to 40% of the basic duty;
        nine years after the date of entry into force of this Agreement each duty and
        charge shall be reduced to 30% of the basic duty;
        ten years after the date of entry into force of this Agreement each du*y and
        charge shall be reduced to 20% of the basic duty;
        eleven years after the date of entry into force of this Agreement each duty and
        charge shall be reduced to 10% of the basic duty;
        twelve years after the date of entry into force of this Agreement the remaining
        duties shall be abolished.
4. In the event of serious difficulties for a given product, the schedule for the list in
Annex 4 may be reviewed by the Association Committee by common accord on the
understanding that the schedule for which the review has been requested may not be
extended in respect of the product concerned beyond the maximum transitional period
of 12 years. If the Association Committee has not taken a decision within thirty days of
its application to review the schedule, Morocco may suspend the schedule provisionally
for a period which may not exceed one year.
5. For each product the basic duty to which the successive reductions laid down in
paragraphs 2 and 3 are to be applied shall be that actually applied vis-à-vis the
Community on 1 January 1995.
6. If, after 1 January 1995, any tariff reduction is applied on an erga omnes basis, the
reduced duties shall replace the basic duties referred to in paragraph 5 as from the date
when such reductions are applied.
7. Morocco shall communicate its basic duties to the Community.
                                         Article 12
1. Morocco hereby undertakes to eliminate the reference prices applied on 1 July 1995
                                                                                          2t
 ---pagebreak--- to the products listed in Annex 5 at the latest three years after the Agreement enters into
force.
In cases in which such reference prices are applied to textiles and clothing, those prices
shall be progressively eliminated over a period of three years dating from the entry into
force of the Agreement. The pace at which elimination of the reference prices takes place
shall ensure that products originating in the Community retain a margin of preference of
at least 25 % over the reference prices which Morocco applies on an erga omnes basis.
If that margin of preference cannot be maintained, Morocco shall apply a tariff reduction
to products originating in the Community. That tariff reduction must not be lower than
5 % of the customs duties and charges having equivalent effect in force on the date on
which that reduction is due to be made.
If Morocco's commitments under the GATT provide for a shorter period for the
elimination of import reference prices, that shorter period shall be applicable^
The provisions of Article 11 shall not apply to the products appearing in Annex 6, lists
 1 and 2, without prejudice to the following:
 (a)      in the case of the products on list 1, the provisions of Article 19(2) shall apply
 only after the transitional period has elapsed, although they may be made to apply sooner
 by a decision of the Association Council;
 (b)      the arrangements applying to the products on lists 1 and 2 shall be re-examined
 by the Association Council three years after the Agreement's entry into force. At the
 time of that re-examination, the Association Council shall establish a tariff-dismantling
 shcedule for the products appearing in Annex 6, apart from those of subheading 6309 00.
                                           Article 13
 The provisions concerning the abolition of customs duties on imports shall also apply to
 customs duties of a fiscal nature.
                                           Article 14
  1. Exceptional measures of limited duration which derogate from the provisions of
 Article 11 may be taken by Morocco in the form of an increase or reintroduction of
 customs duties.
 These measures may only concern jnfant industries, or certain sectors undergoing
  restructuring or facing serious difficulties, particularly where these difficulties produce
  major social problems.,
  Customs duties on imports applicable in Morocco to products originating in the
  Community introduced by these measures may not exceed 25% ad valorem and shall
  maintain an element of preference for products originating in the Community. The total
  value of imports of the products which are subject to these measures may not exceed
  15% of total imports of industrial products from the Community during the last year for
  which statistics are available.
  These measures shall be applied for a period not exceeding five years unless a longer
  duration is authorized by the Association Committee. They shall cease to apply at the
  latest on the expiry of the maximum transitional period of twelve years.
                                                                                              21
 ---pagebreak---                                              10
No such measures can be introduced in respect of a product if more than three years
have elapsed since the elimination of all duties and quantitative restrictions or charges
or measures having equivalent effect concerning that product.
Morocco shall inform the Association Committee of any exceptional measures it intends
to take and, at the request of the Community, consultations shall be held on such
measures and the sectors to which they apply before they are implemented. When taking
such measures Morocco shall provide the Committee with a schedule for the elimination
of the customs duties introduced under this Article. This schedule shall provide for a
phasing-out of these duties in equal annual instalments starting at the latest two years
after their introduction. The Association Committee may decide on a different schedule.
2. By way of derogation from the fourth subparagraph of paragraph 1, the Association
Committee may exceptionally, to take account of the difficulties involved in -setting up
a new industry, authorize Morocco to maintain the measures already taken pursuant to
paragraph 1 foi a maximum period of three years beyond the twelve-year transitional
period.
                                       CHAPTER 2
                      AGRICULTURAL AND FISHERY PRODUCTS
                                         Article 15
The provisions of this Chapter shall apply to the products originating in the CciiiLiunity
and Morocco listed in Annex II to the Treaty establishing the European Community.
                                         Article 16
The Community and Morocco shall gradually implement greater liberalization of their
 reciprocal trade in agricultural and fishery products.
                                         Article 17
 1. Agricultural and fishery products originating in Morocco shall be covered on import
 into the Community by the provisions contained respectively in Protocols 1 and 2.
 2. Agricultural products originating in the Community shall be covered on import into
 Morocco by the provisions contained in Protocol 3.
                                         Article 18
 1. After 1. January 2000 the Community and Morocco shall assess the situation with a
 view to adopting the liberalization measures to be applied by the Community and
 Morocco with effect from 1 January 2001 in accordance with the objective set out in
 Article 16.
 2. Notwithstanding the provisions of the preceding paragraph and taking account of the
 volume of trade in agricultural products between the two Parties and the particular
 sensitivity of such products, the Community and Morocco shall examine on a regular
 basis in the Association Council, product by product and on a reciprocal basis, the
                                                                                           22
 ---pagebreak---                                               11
possibilities of granting each other further concessions.                       ' —.
                                       CHAPTER 3
                                  COMMON PROVISIONS
                                         Article 19
1.      No new quantitative restriction on imports or measure having equivalent effect
      . shall be introduced in trade between the Community and Morocco.
2.      Quantitative restrictions on imports and measures having equivalent effect in trade
        between Morocco and the Community shall be abolished upon the entry into force
        of this Agreement.
3.      Neither the Community nor Morocco shall apply to the other's exports customs
        duties or charges having equivalent effect nor quantitative restrictions or measures
        of equivalent effect.
                                          Article 20
 1. Should specific rules be introduced as a result of implementation of their agricultural
policies or modification of their existing rules, or should the provisions on the
implementation of their agricultural policies be modified or developed, the Comnunity
and Morocco may modify the arrangements laid down in the Agreement in respect of the
products concerned.
The Party carrying out such modification shall inform the Association Committee
thereof. At the request of the other Party, the Association Committee shall meet to take
appropriate account of that Party's interests.
2. If the Community or Morocco, in applying paragraph 1, modifies the arrangements
made by this Agreement for agricultural products, they shall accord imports originating
in the other Party an advantage comparable to that provided for in this Agreement.
3 . Any modification of the arrangements made by this Agreement shall be the subject,
at the request of the other Contracting Party, of consultations within the Association
Council.
                                          Article 21
Products originating in Morocco shall not enjoy more favourable treatment when
imported into the Community than that applied by Member States among themselves.
The provisions of this Agreement shall apply without prejudice to the provisions of
Council Regulation (EEC) No 1911/91 of 26 June 1991 on the application of the
provisions of Community law to the Canary Islands.
                                        ' Article 22
 1. The two Parties shall refrain from any measures or practice of an internal fiscal nature
                                                                                             23
 ---pagebreak---                                                12
establishing, whether directly or indirectly, discrimination between the products of one
Party and like products originating in the territory of the other Party.
2. Products exported to the territory of one of the two Parties may not benefit from
repayment of internal taxation in excess of the amount of direct or indirect taxation
imposed on them.
                                           Article 23
1. This Agreement shall not preclude the maintenance or establishment of customs
unions, free trade areas or arrangements for frontier trade except in so far as they alter
the trade arrangements provided for in this Agreement.
2. Consultations between the Parties shall take place within the Association Committee
concerning agreements establishing such customs unions or free trade areas and, where
requested, on other major issues related to their respective trade policies with third
countries. In particular in the event of a third country acceding to the Community, such
consultations shall take place so as to ensure that account can be taken of the mutual
interests of the Community and Morocco stated in this Agreement.
                                           Article 24
If one of the Parties finds that dumping is taking place in trade with the other Party
within the meaning of Article VI of the General Agreement on Tariffs and Trade, it may
take appropriate measures against this practice in accordance with the Agreement relating
to the application of Article VI of the General Agreement on Tariffs and Trade, related
 internal legislation and the conditions and procedures laid down in Article 27.
                                           Article 25
 Where any product is being imported in such increased quantities and under such
 conditions as to cause or threaten to cause:
          serious injury to domestic producers of like or directly competitive products in
          the territory of one of the Contracting Parties, or
         serious disturbances in any sector of the economy or difficulties which could
          bring about serious deterioration in the-economic situation of a region^
 the Community or Morocco may take appropriate measures under the conditions and in
 accordance with the procedures laid down in Article 27.
                                           Article 26
 Where compliance with the provisions of Article 19(3) leads to:
  (i)    re-export to a third country against which the exporting Party maintains, for the
          product concerned, quantitative export restrictions, export duties or measures or
          charges having equivalent effect, or
 (ii)     a serious shortage, or threat thereof, of a product essential to the exporting Party,
 and where the situations referred to above give rise, or are likely to give rise, to major
 difficulties for the exporting Party, that Party may take appropriate measures under the
 conditions and in accordance with the procedures laid down in Article 27. The measures
                                                                                                9 4
 ---pagebreak---                                                  13
 shall be non-discriminatory and shall be eliminated when conditions no longer justify
 their maintenance.
                                             Article 27
 1. In the event of the Community or Morocco subjecting imports of products' liable to
 give rise to the difficulties referred to in Article 25 to an administrative procedure having
 as its purpose the rapid supply of information on trade flow trends, it shall inform the
 other Party.
 2. In the cases specified in Articles 24, 25 and 26, before taking the measures provided
 for therein or, in cases to which paragraph 3(d) applies, as soon as possible, the
 Community or Morocco, as the case may be, shall supply the Association Committee
 with all relevant information with a view to seeking a solution acceptable tcrthe two
 Parties.
 In the selection of measures, priority must be given to those which least disturb the
 functioning of this Agreement.
 The safeguard measures shall be notified immediately to the Association Committee by
 the Party concerned and shall be the subject of periodic consultations within that body,
.particularly with a view to their abolition as soon as circumstances permit.
 3. For the implementation of paragraph 2, the following provisions shall apply:
  (a)    as regards Article 24, the exporting Party must be informed of the dumping case
         as soon as the authorities of the importing Party have initiated an investigation.
          When no end has been put to the dumping within the meaning of Article VI of
          the GATT or no other satisfactory solution has been reached within 30 days of
          the matter being referred, the importing Party may adopt the appropriate
          measures;
 (b)     as regards Article 25, the difficulties arising from the situation referred to in that
          Article shall be referred for examination to the Association Committee, which
          may take any decision needed to put an end to such difficulties.
          If the Association Committee or the exporting Party has not taken a"decision
          putting an end to the difficulties or no other satisfactory solution has been reached
          within *30 days of the matter being referred, the importing Party may adopt the
         appropriate measures to remedy the problem. These measures must not exceed
          the scope of what is necessary to remedy the difficulties which have arisen;
  (c)     as regards Article 26, the difficulties arising from the situations referred to in that
          Article shall be referred for examination to the Association Committee.
         The Association Committee may take any decision needed to put an end to the
         difficulties. If it has not taken such a decision within 30 days of the matter being
          referred to it, the exporting Party may apply appropriate measures to exports of
          the product concerned;
 (d)      where exceptional circumstances requiring immediate action make prior
                                                                                                  25
 ---pagebreak---                                              14
        information or examination, as the case may be, impossible, the Community or
        Morocco, whichever is concerned, may, in the situations specified in Articles 24,
        25 arid 26, apply forthwith the precautionary measures strictly necessary to deal
        with the situation and shall inform the other Party immediately thereof.
                                         Article 28
The Agreement shall not preclude prohibitions or restrictions on imports, exports or
goods in transit justified on grounds of public morality, public policy or public security;
the protection of health and life of humans, animals or plants; the protection of national
treasures of artistic, historic or archaeological value or the protection of intellectual,
industrial and commercial property or rules relating to gold and silver. Such prohibitions
or restrictions shall not, however, constitute a means of arbitrary discrimination or a
disguised restriction on trade between the Parties.
                                         Article 29
The concept of "originating products" for the purposes of implementing this Title and
the methods of administrative cooperation relating thereto are laid down in Protocol 4.
                                         Article 30
The Combined Nomenclature of goods shall be applied to the classification of goods in
trade between the two Parties.
                                                                                            96
 ---pagebreak---                                              15
                                        TITLE III
                  RIGHT OF ESTABLISHMENT AND SERVICES
                                        Article SI
1.      The Parties agree to widen the scope of the Agreement to cover the right of
establishment of one Party's firms on the territory of the other and liberalization of the
provision of services by one Party's firms to consumers of services in the other.
2.      The Association Council will make recommendations for achieving the objective
described in paragraph 1.
In making such recommendations, the Association Council will take account of past
experience of implementation of reciprocal most-favoured-nation treatment and of the
obligations of each Party under the General Agreement on Trade in Services annexed to
the Agreement establishing the WTO, hereinafter referred to as the "GATS", particularly
Article V of the latter.
3.      The Association Council will make a first assessment of ths achievement of this
objective no later than five years after the Agreement enters into force.
4.      Without prejudice to the provisions of paragraph 3, the Association Council shall,
once the Agreement is in force, examine the international maritime transport sector with
a view to making appropriate recommendations for liberalization measures. The
Association Council shall take account of the results of GATS negotiations on this matter
subsequent to the end of the Uruguay Round.
                                         Article 32
 1.     At the outset, each of the Parties shall reaffirm its obligations under the GATS,
particularly the. obligation to grant reciprocal most-favoured-nation treatment in the
service sectors covered by that obligation.
2.      In accordance with the GATS, such treatment shall not apply to:
         (a)    advantages granted by either Party under the terms of an agreement of the
                type defined in Article V of the GATS or to measures taken on the basis
                of such an agreement;
         (b)    other advantages granted in accordance with the list of exemptions from
                most-favoured-nation treatment annexed by either Party to the GATS.
                                                                                           27
 ---pagebreak---                                               16
                                          TITLE IV
                        PAYMENTS, CAPITAL, COMPETITION
                        AND OTHER ECONOMIC PROVISIONS
                                        CHAPTER I
             CURRENT PAYMENTS AND MOVEMENT OF CAPITAL
                                          Article 33
Subject to the provisions of Article 35, the Parties undertake to allow all current
payments for current transactions to be made in a freely convertible currency.
                                          Article 34
1. With regard to transactions on the capital account of balance of payments, the
Community and Morocco shall ensure, from the entry into force of this Agreement, that
capital relating to direct investments in Morocco in companies formed in accordance with
current laws can move freely, and that the yield from such investments and any profit
stemming therefrom can be liquidated and repatriated.
2. The Parties shall consult each other with a view to facilitating, and fully liberalizing
when the time is right, the movement of capital between the Community and Morocco.
                                          Article 35
Where one or more Member States of the Community, or Morocco, is in serious balance
of payments difficulties, or under threat thereof, the Community or Morocco, as the
case may be, may, in accordance with the conditions established under the General
Agreement on Tariffs and Trade and Articles VIII and XIV of the Articles of Agreement
of the International Monetary Fund, adopt restrictions on current transactions which shall
be of limited duration and may not go beyond what is necessary to remedy the balance
of payments situation. The Community or Morocco, as the case may be, shall inform
the other Party forthwith and shall submit to it as soon as possible a timetable for the
elimination of the measures concerned.
                                                                                            98
 ---pagebreak---                                              17
                                       CHAPTER 2
             COMPETITION AND OTHER ECONOMIC PROVISIONS
                                         Article 36
1.      The following are incompatible with the proper functioning of the Agreement,
in so far as they may affect trade between the Community and Morocco:
        (a) all agreements between undertakings, decisions by associations of
        undertakings and concerted practices between undertakings which have as their
        object or effect the prevention, restriction or distortion of competition;
        (b) abuse by one or more undertakings of a dominant position in the territories
        of the Community or of Morocco as a whole or in a substantial part thereof;
        (c) any state aid which distorts or threatens to distort competition byTavouring
        certain undertakings or the production of certain goods, with the exception of
        cases in which a derogation is allowed under the Treaty establishing the European
        Coal and Steel Community.
2.      Any practices contrary to this Article shall be assessed on the basis of criteria
arising from the application of the rules of Articles 85, 86 and 92 of the Treaty
establishing the European Community and, in the case of products failing within the
 scope of the European Coal and Steel Community, the rules of Articles 65 and 66 of the
 Treaty establishing that Community, and the, rules relating to state aid, including
 secondary legislation.
 3.     The Association Council shall, within five years of the entry into force of this
 Agreement, adopt by decision the necessary rules for the implementation of paragraphs
 1 and 2.
 Until these rules are adopted, the provisions of the Agreement on interpretation and
 application of Articles VI, XVI and XXIII of the General Agreement on Tariffs and
 Trade shall be applied as the rules for the implementation of paragraph 1(c) and related
 parts of paragraph 2.
 4.      (a) For the purposes of applying the provisions of paragraph 1(c), the Parties
         recognize that during the first five years after the entry into force of this
         Agreement, any state aid granted by Morocco shall be assessed taking into
         account the fact that Morocco shall be regarded as an area identical to those
         areas of the Community described in Article 92(3)(a) of the Treaty establishing
         the European Community.
         During the same period of time, Morocco may exceptionally, as regards ECSC
         steel products, grant state aid for restructuring purposes provided that:
                 it leads to the viability of the recipient firms under normal market
                 conditions at the end of the restructuring period;
                 the amount and intensity of such aid are strictly limited to what is
                 absolutely necessary in order to restore such viability and are
                 progressively reduced;
                 the restructuring programme is linked to a comprehensive plan for
                 rationalizing capacity in Morocco.
                                                                                          29
 ---pagebreak---                                               18
        The Association Council shall, taking into account the economic situation of
        Morocco, decide whether the period of five years should be extended.
        (b)      Each Party shall ensure transparency in the area of state aid, inter alia
        by reporting annually to the other Party on the total amount and the distribution
        of the aid given and by providing, upon request, information on aid schemes.
        Upon request by one Party, the other Party shall provide information on
        particular individual cases of state aid.
5.      With regard to products referred to in Chapter II of Title II:
                the provisions of paragraph 1(c) do not apply,
                any practices contrary to paragraph 1(a) should be assessed according to
                the criteria established by the Community on the basis of Articles 42 and
                43 of the Treaty establishing the European Community, and in particular
                those established in Council Regulation No 26/62.
6.       If the Community or Morocco considers that a particular practice is incompatible
with the terms of paragraph 1, and:
                is not adequately dealt with under the implementing rules referred to in
                paragraph 3, or
                in the absence of such rules, and if such practice causes or threatens to
                cause serious prejudice to the interest of the other Party or material injury
                to its domestic industry, including its services industry,
it may take appropriate measures after consultation within the Association Commutée or
after 30 working days following referral to that Committee.
In the case of practices incompatible with paragraph 1(c) of this Article, such appropriate
measures may, where the General Agreement on Tariffs and Trade applies thereto, only
be adopted in accordance with the procedures and under the conditions laid down by the
General Agreement on Tariffs and Trade and any other relevant instrument negotiated
under its auspices which is applicable between the Parties.
7.      Notwithstanding any provisions to the contrary adopted in accordance with
paragraph 3, the Parties shall exchange information taking into account the limitations
imposed by the requirements of professional and business secrecy.
                                         Article 37
The Member States and Morocco shall progressively adjust, without affecting
commitments made under the GATT, any state monopolies of a commercial character
so as to ensure that, by the end of the fifth year following the entry into force of this
Agreement, no discrimination regarding the conditions under which goods are procured
and marketed exists between nationals of the Member States and of Morocco. The
Association Committee will be informed about the measures adopted to implement this
objective.
                                         Article 38
With regard to public enterprises and enterprises which have been granted special or
exclusive rights, the Association Council shall ensure, from the fifth year following the
entry into force of the Agreement, that no measure which disturbs trade between the
                                                                                              3a
 ---pagebreak---                                               19
Community and Morocco in a manner which runs counter to the interests of The Parties
is adopted or retained. This provision shall not impede the performance in fact or in law
of the specific functions assigned to those enterprises.
                                          Article 39
1.      The Parties shall provide suitable and effective protection of intellectual,
industrial and commercial property rights, in line with the highest international standards.
This shall encompass effective means of enforcing such rights.
2.      Implementation of this Article and of Annex 7 shall be regularly assessed by the
Parties. If difficulties which affect trade arise in connection with intellectual, industrial
and commercial property rights, either Party may request urgent consultations to find
mutually satisfactory solutions.
                                          Article 40
 1.     The Parties shall take appropriate steps to promote the use by Morocco of
Community technical rules and European standards for industrial and agri-food products
and certification procedures.
2.      Using the principles set out in paragraph 1 as a basis, the Parties shall, when the
circumstances are right, conclude agreements for the mutual recognition of certification.
                                          Article 41
 1.     The Parties shall take as their aim a reciprocal and gradual liberalization of public
procurement contracts.
2.      The Association Council shall take the steps necessary to implement paragraph 1.
                                                                                              o 4
 ---pagebreak---                                              20
                                         TITLE V
                             ECONOMIC COOPERATION
                                        Article 42
                                        Objectives
1.      The Parties undertake to step up economic cooperation in their mutual interest and
in the spirit of partnership which is at the root of this Agreement.
2.      The aim of economic cooperation shall be to back Morocco's own efforts to
achieve sustainable economic and social development.
                                         Article 43
                                           Scope
 1.     Cooperation shall be targeted first and foremost at areas of activity suffering the
effects of internal constraints and difficulties or affected by the process of liberalizing
Morocco's economy as a whole, and more particularly by the liberalization of trade
between Morocco and the Community.
2.      Similarly, cooperation shall focus on areas likely to bring the economies of the
 Community and Morocco closer together, particularly those which will generate growth
and employment.
 3.     Cooperation shall foster economic integration within the Maghreb using any
 measures likely to further such relations within the region.
 4.     Preservation of the environment and ecological balances shall constitute a central
 component of the various fields of economic cooperation.
 5.     Where appropriate, the Parties shall determine by agreement other fields of
 economic cooperation.
                                         Article 44
                                          Methods
 Economic cooperation shall involve methods including:
,(a)    regular economic dialogue between the two Parties covering all aspects of
        macroeconomic policy;
 (b)    communication and exchanges of information;
 (c)    advice, use of the services of experts and training;
 (d)    joint ventures;
 (e)    assistance with technical, administrative and regulatory matters.
                                                                                            32
 ---pagebreak---                                               21
                                          Article 45                            ~
                                    Regional cooperation
In order to make the most of this Agreement, the Parties shall foster all activities which
have a regional impact or involve third countries, notably:
(a)     intra-regional trade within the Maghreb;
(b)     environmental matters;
(c)     the development of economic infrastructure;
(d)     research in science and technology;
(e)     cultural matters;
(f)     customs matters;
(g)     regional institutions and the establishment of common or harmonized programmes
        and policies.
                                          Article 46
                                   Education and training
The aim of cooperation shall be to:
(a)     find ways to bring about a significant improvement in education and training,
        including vocational training;
(b)     place special emphasis on giving the female population access to education,
        including technical training, higher education and vocational training;
(c)     encourage the establishment of lasting links between specialist bodies on the
        Parties' territories in order to pool and exchange experience and methods.
                                          Article 47
                    Scientific, technical and technological cooperation
The aim of cooperation shall be to:
(a)     encourage the establishment of permanent links between the Parties' scientific
        communities, notably by means of:
                providing Morocco with access to Community research and technological
                development programmes in accordance with Community rules governing
                non-Community countries' involvement in such programmes;
                Moroccan participation in networks of decentralized cooperation;
                promoting synergy in training arid research;
(b)     improve Morocco's research capabilities;
(c)     stimulate technological innovation and the transfer of new technology and
        know-how;
(d)     encourage all activities aimed at establishing synergy at regional level.
                                          Article 48
                                         Environment
The aim of cooperation shall be to prevent deterioration of the environment, to improve
the quality of the environment, to protect human health and to achieve rational use oi'
natural resources for sustainable development.
                                                                                           ^Q
 ---pagebreak---                                                22
The Parties undertake to cooperate in areas including:                          —
(a)     soil and water quality;
(b)     the consequences of development, particularly industrial development (especially
        safety of installations and waste);
(c)     monitoring and preventing pollution of the sea.
                                           Article 49
                                     Industrial cooperation
The aim of cooperation shall be to:
(a)     encourage cooperation between the Parties' economic operators, including
        cooperation in the context of access for Morocco to Communityjbusiness
        networks and decentralized cooperation networks;
(b)     back the effort to modernize and restructure Morocco's public and private sector
        industry (including the agri-food industry);
(c)     foster an environment which favours private initiative, with the aim of stimulating
        and diversifying output for the domestic and export markets;
 (d)     make the most of Morocco's human resources and industrial potential through
         better use of policy in the fields of innovation and research and technological
         development;
 (e)     facilitate access to credit to finance investment.
                                           Article 50
                           Promotion and protection of investment
 The aim of cooperation shall be to create a favourable climate for flows of investment,
 and to use the following in particular:
 (a)     the establishment of harmonized and simplified procedures, co-investment
         machinery (especially to link small and medium-sized enterprises) and methods
         of identifying and providing information on investment opportunities;
 (b)     the establishment, where appropriate, of a legal framework to promote
         investment, chiefly through the conclusion by Morocco and the Member States
         of investment protection agreements and agreements preventing double taxation.
                                            Article 51
                  Cooperation in standardization and conformity assessment
 The Parties shall cooperate in developing:                                      .
  (a)    the use of Community rules in standardization, metrology, quality control and
         conformity assessment;
  (b)    the updating of Moroccan laboratories, leading eventually to the conclusion of
          mutual recognition agreements for conformity assessment; •
  (c)    the bodies responsible for intellectual, industrial and commercial property and for
         standardization and quality in Morocco.
                                            Article 52
                                 Approximation of legislation
 ---pagebreak---                                               23
Cooperation shall be aimed at helping Morocco to bring its legislation closeF-to that of
the Community in the areas covered by this Agreement.
                                          Article 53
                                     Financial services
The aim of cooperation shall be to achieve closer common rules and standards in areas
including the following:
(a)     bolstering and restructuring Morocco's financial sectors;
 (b)    improving accounting, auditing, supervision and regulation of financial services
        and financial monitoring in Morocco.
                                          Article 54
                                  Agriculture and fisheries
 The aim of cooperation shall be to:
 (a)    modernize and restructure agriculture and fisheries through methods including the
        modernization of infrastructure and equipment, the development of packaging and
        storage techniques and the improvement of private distribution and marketing
        chains;
 (b)    diversify output and external markets;
 (c)    achieve cooperation in health, plant health and growing techniques.
                                          Article 55
                                           Transport
 The aim of cooperation shall be to:
 (a)     achieve the restructuring and modernization of road, rail, port and airport
         infrastructure of common interest, in correlation with major trans-European
         communication routes;
  (b)    define and apply operating standards comparable to those found in the
         Community;
  (c)    bring equipment up to Community standards, particularly where multimodal
         transport, containerization and transhipment are concerned;
  (d)    gradually improve road, maritime and multimodal transit and the management of
         ports, airports, sea and air traffic and railways.
                                           Article 56
                      Télécommunications and information technology
  Cooperation shall focus on:
  (a)    telecommunications in general;
  (b)    standardization, conformity testing and certification for information technology
         and telecommunications;
  (c)    dissemination of new information technologies, particularly in relation to
         networks and the interconnection of networks (ISDN - integrated services digital
         networks - and EDI - electronic data interchange);
                                                                                          35
 ---pagebreak---                                               24
(d)     stimulating research on and development of new communication and information
        technology facilities to develop the market in equipment, services and applications
        related to information technology and to communications, services and
        installations.
                                          Article 57
                                           Energy
Cooperation shall focus on:
(a)     renewable energy;
(b)     promoting the saving of energy;
(c)     applied research relating to networks of databases linking the twQjParties'
        economic and social operators;
(d)     backing efforts to modernize and develop energy networks and the
        interconnection of such networks with Community networks.
                                          Article 58
                                           Tourism
The aim of cooperation shall be to develop tourism, particularly with regard to:
(a)     catering management and quality of service in the various fields connected with
        catering;
(b)     development of marketing;
(c)     promotion of tourism for young people.
                                          Article 59
                              Cooperation in customs matters
1.      The aim of cooperation shall be to ensure fair trade and compliance with trade
        rules. It shall focus on:
        (a)      simplifying customs checks and procedures;
        (b)      the use of the Single Administrative Document and creating a link
                between the Community and Moroccan transit systems.              -
2.      Without prejudice to the other forms of cooperation provided for in this
        Agreement, and particularly those provided for in Articles 61 and 62, the
        Contracting Parties' administrative authorities shall provide mutual assistance in
        accordance with the terms of Protocol 5.
                                          Article 60
                                   Cooperation in statistics
The aim of cooperation shall be to bring the methods used by the Parties closer together
and to put to use data on all areas covered by this Agreement for which statistics can be
collected.
                                          Article-61                                        ~
                                                                                            36
 ---pagebreak---                                                25
                                       Money laundering                           -
1.      The Parties agree on the need to work towards and cooperate on preventing the
use of their financial systems to launder the proceeds of criminal activities in general and
drug trafficking in particular.
2.      Cooperation in this area shall include administrative and technical assistance with
the purpose of establishing suitable standards against money laundering equivalent to
those adopted by the Community and international forums this field, including the
Financial Action Task Force (FATF).
                                           Article 62
                              Combating drug use and trafficking
1.      The aim of cooperation shall be to:
        (a)     improve the effectiveness of policies and measures to prevent and combat
                the production and supply of and trafficking in narcotics and psychotropic
                 substances;
        (b)     eliminate illicit consumption of such products.
2.      The Parties shall together set out appropriate strategies and methods of
cooperation, in line with their own legislation, to attain these objectives. For any action
which is not conducted jointly, there shall be consultations and close coordinati» n.
Such action may involve the appropriate public and private sector institutions and
international organizations, in collaboration with the government of Morocco and the
relevant authorities in the Community and the Member States.
3.      Cooperation shall take the following forms in particular:
        (a)      the establishment or expansion of clinics/hostels and information centres
                 for the treatment and rehabilitation of drug addicts;
        (b)      the implementation of prevention, information, training and
                 epidemiological research projects;
        (c)      the establishment of standards for preventing diversion of precursors and
                 other essential ingredients for the illicit manufacture of narcotics and
                 psychotropic substances which are equivalent to those adopted by the
                 Community and the appropriate international authorities, particularly the
                 Chemicals Action Task Force (CATF);
        (d)      the planning and implementation of programmes providing alternatives to
                 the illicit cultivation of narcotic plants in areas where such cultivation
                 occurs.
                                           Article 63
The two Parties shall together establish the procedures needed to achieve cooperation in
the fields covered by this Title.
                                                                                             37
 ---pagebreak---                                               26
                                          TITLE VI
             COOPERATION IN SOCIAL AND CULTURAL MATTERS
                                         CHAPTER 1
                                          WORKERS
                                           Article 64
1.      The treatment accorded by each Member State to workers of Moroccan nationality
employed in its territory shall be free from any discrimination based on nationality, as
regards working conditions, remuneration and dismissal, relative to its own nationals.
2.       All Moroccan workers allowed to undertake paid employment in the territory of
a Member State on a temporary basis shall be covered by the provisions of paragraph 1
with regard to working conditions and remuneration.
3.       Morocco shall accord the same treatment to workers who are nationals of a
Member State and employed in its territory.
                                           Article 65
 1.      Subject to the provisions of the following paragraphs, workers of Mo ocean
nationality and any members of their families living with them shall enjoy, in the field
of social security, treatment free from any discrimination based on nationality relative
to nationals of the Member States in which they are employed.
         The concept of social security shall cover the branches of social security dealing
         with sickness and maternity benefits, invalidity, old-age and survivors' benefits,
         industrial accident and occupational disease benefits and death, unemployment
         and family benefits.
         These provisions shall not, however, cause the other coordination rules provided
         for in Community legislation based on Article 51 of the EC Treaty to apply,
         except under the conditions set out in Article 67.                         _
 2.      All periods of. insurance, employment or residence completed by such workers
 in the various Member States shall be added together for the purpose of pensions and
 annuities in respect of old age, invalidity and survivors' benefits and family, sickness and
 maternity benefits and also for that of medical care for the workers and for members of
 their families resident in the Community.
 3.      The workers in question shall receive family allowances for members of their
 families who are resident in the Community.
 4.      The workers in question shall be able to transfer freely to Morocco, at the rates
 applied by virtue of the legislation of the debtor Member State or States, any pensions
 or annuities in respect of old age, survivor status, industrial accident or occupational
 disease, or of invalidity resulting from industrial accident or occupational disease, except
 in the case of special non-contributory benefits.
                                                                                              38
 ---pagebreak---                                               27
5.      Morocco shall accord to workers who are nationals of a Member State and
employed in its territory, and to the members of their families, treatment similar to that
specified in paragraphs 1, 3 and 4.
                                          Article 66
The provisions of this Chapter shall not apply to nationals of the Parties residing or
working illegally in the territory of their host countries.
                                          Article 67
1.      Before the end of the first year following the entry into force of this Agreement,
the Association Council shall adopt provisions to implement the principles set out in
Article 65.
2.      The Association Council shall adopt detailed rules for administrative cooperation
providing the necessary management and monitoring guarantees for the application of the
provisions referred to in paragraph 1.
                                          Article 68
The provisions adopted by the Association Council in accordance with Article 67 shall
not affect any rights or obligations arising from bilateral agreements linking Morocco and
the Member States where those agreements provide for more favourable treatment of
nationals of Morocco or of the Member States.
                                                                                           39
 ---pagebreak---                                             28 •
                                      CHAPTER 2
                          DIALOGUE IN SOCIAL MATTERS
                                        Article 69
1.      The Parties shall conduct regular dialogue on any social matter which is of
interest to them.
2.      Such dialogue shall be used to find ways to achieve progress in the field of
movement of workers and equal treatment and social integration for Moroccan and
Community nationals residing legally in the territories of their host countries.
3.      Dialogue shall notably cover all issues connected with:
        (a)    the living and working conditions of the migrant communities;
        (b)    migration;
        (c)    illegal immigration and the conditions governing the return of individuals
               who are in breach of the legislation dealing with the right to stay and the
               right of establishment in their host countries;
        (d)    schemes and program mes to encourage equal treatment between Moroccan
               and Community nationals, mutual knowledge of cultures and civilizations,
               the furthering of tolerance and the removal of discrimination.
                                        Article 70
Dialogue on social matters shall be conducted at the same levels and in accordance with
the same procedures as provided for in Title I of this Agreement, which can itself
provide a framework for that dialogue.
                                                                                           40
 ---pagebreak---                                             30
                                      CHAPITER 3
                       COOPERATION IN THE SOCIAL FIELD
                                        Article 71
1. With a view to consolidating cooperation between the Parties in the social field,
projects and programmes shall be carried out in any area of interest to them.
Priority will be afforded to:
(a) reducing migratory pressure, notably by improving living conditions, creating jobs
     and developing training in areas from which emigrants come;
(b) resettling those repatriated because of their illegal status under the legislation of the
     state in question;
(c) promoting the role of women in the economic and social development process
     through education and the media in step with Moroccan policy on the matter;
(d) bolstering and developing Morocco's family planning and mother and child
     protection programmes;
(e) improving the social protection system;
(f) enhancing the health cover system;
(g) implementing and financing exchange and leisure programmes for mixed groups of
     Moroccan and European young people residing in the Member States, with •». view
     to promoting mutual knowledge of their respective cultures and fostering tolerance.
                                        Article 72
Cooperation schemes may be carried out in coordination with Member States and
relevant international organizations.
                         l
                           e> 1
                                        Article 73
A working party shall be set up by the Association Council by the end of the first year
following the entry into force of this Agreement. It shall be responsible for the
continuous and regular evaluation of the implementation of Chapters 1 to 3._
                                                                                              41
 ---pagebreak---                                             31
                                       CHAPTER 4
                     COOPERATION ON CULTURAL MATTERS
                                         Article 74
1. In order to boost mutual knowledge and understanding, taking account of activities
already carried out, the Parties shall undertake - while respecting each other's culture -
to provide a firmer footing for lasting cultural dialogue and to promote continuous
cultural cooperation between them, without ruling out any field of activity.
2. In putting together cooperation projects and programmes and carrying out joint
activities, the Parties shall place special emphasis on young people, on written and
audio-visual means of expression and communication, and on the protectiomof their
heritage and the dissemination of culture.
 3.     The Parties agree that cultural cooperation programmes already under way in the
Community or in one or more of its Member States may be extended to Morocco.
                                                                                           42
 ---pagebreak---                                               32
                                         TITLE VII
                             FINANCIAL COOPERATION
                                         Article 75
With a view to full attainment of the Agreement's objectives, financial cooperation shall
be implemented for Morocco in line with the appropriate financial procedures and
resources.
These procedures shall be adopted by mutual agreement between the Parties by means
of the most suitable instruments once the Agreement enters into force.
In addition to the areas covered by the Titles V and VI of this Agreement, cooperation
shall entail:
     facilitating reforms aimed at modernizing the economy;
     updating economic infrastructure;
     promoting private investment and job creation activities;
     taking into account the effects of the progressive introduction of a free trade area on
     the Moroccan economy ,in particular where the updating and restructuring of
     industry is concerned;
     flanking measures for policies implemented in the social sectors.
                                          Article 76
Within the framework of Community instruments intended to buttress structural
adjustment programmes in the Mediterranean countries - and in close coordination with
the Moroccan authorities and other contributors, in particular the international financial
institutions - the Community will examine suitable ways of supporting structural policies
carried out by Morocco to restore financial equilibrium in all its key aspects and create
an economic environment conducive to boosting growth, while at the same time
enhancing social welfare.
                                          Article 77
In order to ensure a coordinated approach to dealing with the exceptional macroeconomic
and financial problems which could stem from the progressive implementation of the
Agreement, the Parties shall closely monitor the development of trade and financial
relations between the Community and Morocco as part of the regular economic dialogue
established under Title V.
                                                                                             43
 ---pagebreak---                                             33
                                        TITLE VIII
             INSTITUTIONAL, GENERAL AND FINAL PROVISIONS
                                           Article 78
An Association Council is hereby established which shall meet at ministerial level once a year
and when circumstances require, on the initiative of its Chairman and in accordance with the
conditions laid down in its rules of procedure.
It shall examine any major issues arising within the framework of this Agreement and any
other bilateral or international issues of mutual interest.
                                           Article 79
1. The Association Council shall consist of the members of the Council of the European
Union and members of the Commission of the European Communities, on the one hand, and
of members of the Government of the Kingdom of Morocco, on the other.
2. Members of the Association Council may arrange to be represented, in accordance with
the provisions laid down in its rules of procedure.
 3. The Association Council shall establish its rules of procedure.
 4. The Association Council shall be chaired in turn by a member of the Council of the
European Union and a member of the Government of the Kingdom of Morocco in accordance
with the provisions laid down in its rules of procedure.
                                           Article 80
The Association Council shall, for the purpose of attaining the objectives of the Agreement,
have the power to take decisions in the cases provided for therein.
The decisions taken shall be binding on the Parties, which shall take the measures necessary
to implement the decisions taken. The Association Council may also make appropriate
recommendations.
It shall draw up its decisions and recommendations by agreement between the two Parties.
                                           Article 81
 1.      Subject to the powers of the Council, an Association Committee is hereby established
which shall be responsible for the implementation of the Agreement.
2.       The Association Council may delegate to the Association Committee, in full or in part,
any of its powers.
                                                                                            44
 ---pagebreak---                                                34
                                           Article 82
1.      The Association Committee, which shall meet at the level of officials, shall consist of
representatives of members of the Council of the European Union and of members of the
Commission of the European Communities, on the one hand, and of representatives of the
Government of the Kingdom of Morocco, on the other.
2.      The Association Committee shall establish its rules of procedure.
3.      The Association Committee shall be chaired in turn by a representative of the
Presidency of the Council of the European Union and by a representative of the Government
of the Kingdom of Morocco.
The Association Committee shall normally meet alternately in the Community and in
Morocco.
                                           Article 83
        The Association Committee shall have the power to take decisions for the management
of the Agreement as well as in those areas in which the Council has delegated its powers to
it.
        Itrshall draw up its decisions by agreement between the Parties. These decisions shall
be binding on the Parties, which shall take the measures necessary to implement the decisions
taken.
                                           Article 84
The Association Council may decide to set up any working group or body necessary for the
implementation of the Agreement.
                                           Article 85
The Association Council shall take all appropriate measures to facilitate cooperation and
contacts between the European Parliament and the parliamentary institutions of the Kingdom
of Morocco, and between the Economic and Social Committee of the Community and its
counterpart in the Kingdom of Morocco.
                                            Article 86
 1. Either Party may refer to the Association Council any dispute relating to the application
or interpretation of this Agreement.
2. The Association Council may settle the dispute by means of a decision.
3. Each Party shall be bound to take the measures involved in carrying out the decision
referred to in paragraph 2.
                                                                                                45
 ---pagebreak---                                                  35 .
4. In the event of it not being possible to settle the dispute in accordance with paragraph 2,
either Party may notify the other of the appointment of an arbitrator; the other Party must
then appoint a second arbitrator within two months. For the application of this procedure, the
Community and the Member States shall be deemed to be one Party to the dispute.
The Association Council shall appoint a third arbitrator.
The arbitrators' decisions shall be taken by majority vote.
Each party to the dispute must take the steps required to implement the decision of the
arbitrators.
                                            Article 87
Nothing in the Agreement shall prevent a Contracting Party from taking any measures:
(a) which it considers necessary to prevent the disclosure of information contrary to its
essential security interests;
(b) which relate to the production of, or trade in, arms, munitions or war materials or to
research, development or production indispensable for defence purposes, provided that such
measures do not impair the conditions of competition in respect of products not intended for
specifically military purposes;
(c) which it considers essential to its own security in the event of serious internal disturbances
affecting the maintenance of law and order, in time of war or serious international tension
constituting threat of war or in order to carry out obligations it has accepted for the purpose
of maintaining peace and international security.
                                            Article 88
 1. In the fields covered by this Agreement, and without prejudice to any special provisions
contained therein:
- the arrangements applied by the Kingdom of Morocco in respect of the Community shall
not give rise to any discrimination between the Member States, their nationals, or their
companies or                                  firms,                               ~
- the arrangements applied by the Community m respect of the Kingdom of Morocco shall
not give rise to any discrimination between Moroccan nationals or its companies or firms.
                                            Article 89
Nothing in the Agreement shall have the effect of:
        extending the fiscal advantages granted by either Party in any international agreement
        or arrangement by which it is bound;
        preventing the adoption or application by either Party of any measure aimed at
        preventing fraud or the evasion of taxes;
                                                                                                   4<>
 ---pagebreak---                                                 36
        opposing the right of either Party to apply the relevant provisions of its Jax legislation
        to taxpayers who are not in an identical situation as regards their place of residence.
                                            Article 90
1.      The Parties shall take any general or specific measures required to fulfil their
obligations under the Agreement. They shall see to it that the objectives set out in the
Agreement are attained.
2.      If either Party considers that the other Party has failed to fulfil an obligation under the
Agreement, it may take appropriate measures. Before so doing, except in cases of special
urgency, it shall supply the Association Council with all the relevant information required for
a thorough examination of the situation with a view to seeking a solution acceptable to the
Parties.
In the selection of measures, priority must be given to those which least disturb the
functioning of the Agreement. These measures shall be notified immediately to the
Association Council and shall be the subject of consultations within the Association Council
if the other Party so requests.
                                             Article 91
Protocols 1 to 5, Annexes 1 to 7 and the declarations shall form an integral ; art of the
Agreement.The declarations and exchanges of letters can be found in the Final Act, which
shall likewise form an integral part of the Agreement.
                                            Article 92
For the purposes of this Agreement, "Parties" shall mean, on the one hand, the Community
or the Member States, or the Community and its Member States, in accordance with their
respective powers, and Morocco, on the other.
                                            Article 93
This Agreement shall be concluded for an unlimited period.
Either Party may denounce this Agreement by notifying the other Party. The Agreement
shall cease to apply six months after the date of such notification.
                                            Article 94
This Agreement shall apply, on the one hand, to the territories in which the Treaties
establishing the European Community and the European Coal And Steel Community are
applied and under the conditions laid down in those Treaties and, on the other, to the territory
of the Kingdom of Morocco.
                                                                                                    47
 ---pagebreak---                                                    37
                                               Article 95
   This Agreement is drawn up in duplicate in the Danish, Dutch, English, Finnish, French,
   German, Greek, Italian, Portuguese, Spanish, Swedish and Arabic languages, each of these
   texts being equally authentic.       .
                                               Article 96
1. The Agreement shall be approved by the Contracting Parties in accordance with their own
   procedures.
   It shall enter into force on the first day of the second month following the date on which the
   Contracting Parties notify each other that the procedures referred to in the fiFSt- paragraph
   have been completed.
2. Upon its entry into force, the Agreement shall replace the Cooperation Agreement between
   the European Community and the Kingdom of Morocco and the Agreement between the
   Member States of the European Coal and Steel Community and the Kingdom of Morocco,
   signed in Rabat on 25 April 1976.
                                                                                                  48
 ---pagebreak---                                 JOINT DECLARATIONS
                          Joint declaration relating to Article 5 •
1.       The Parties hereby agree that political dialogue at ministerial level should take
place at least once a year.
2.       The Parties consider that political dialogue should be established between the
European Parliament and the Moroccan parliamentary institutions.
                         Joint declaration relating to Article 10
The two Parties hereby agree to establish jointly the separate specification by"Morocco
of an agricultural component in the import duties in force on goods originating in the
Community before the entry into force of the Agreement in respect of the products
appearing in list 2 in Annex 2 to the Agreement.
This principle will also apply to the products appearing in list 3 in Annex 2 to the
Agreement before elimination of the industrial component begins.
Should Morocco raise the duties in force on 1 January 1995 for the products mentioned
above owing to the agricultural component, it will accord the Community a 25%
reduction on the increase in duties.
                          Joint declaration relating to Article 12
 1.      With regard to textiles and clothing, the Parties hereby agree that the schedule
for the elimination of reference prices and the tariff reduction which are referred to in
Article 12(1) shall be agreed upon through an exchange of letters before the Agreement
is signed.
 2.      With regard to the products affected by the tariff-dismantling referred to in
 Article 12(2), it is understood that a checking system shall be established in Morocco
 with technical assistance from the Community. Morocco shall undertake to establish such
 a checking system by 31 December 1999.
                          Joint declaration relating to Article 33
 It is understood that the concept of convertibility of current payments is to be interpreted
 in accordance with Article VIII of the Articles of Agreement of the International
 Monetary Fund.
                          Joint declaration relating to Article 39
 Under the Agreement, the Parties agree that intellectual, industrial and commercial
 property comprises, in particular, copyright, including copyright in computer programs.
                                                                                              40
 ---pagebreak--- and neighbouring rights, commercial trademarks and geographical descriptions including
designation of origin, industrial designs and models, patents, configuration plans
(topographies) of integrated circuits, protection of undisclosed information and protection
against unfair competition in accordance with Article 10(a) of the Paris Convention for
the Protection of Industrial Property in the 1967 Act of Stockholm (Paris Union).
                         Joint declaration relating to Article 42
The Contracting Parties reaffirm the importance they attach to decentralized cooperation
programmes as an additional means of promoting the exchange of experience and transfer
of knowledge in the Mediterranean region and between the European Community and
its partners.
                         Joint declaration relating to Article 43
The Parties hereby agree that within the context of economic cooperation provision shall
be made for technical assistance in matters relating to safeguard clauses and anti-dumping
checks.
                         Joint declaration relating to Article 49
The Contracting Parties recognize the need to modernize the Moroccan productive sector
in order to adapt it better to the realities of the international and the European e-co îomy.
The Community will give its support to Morocco in implementing a support programme
in the industrial sectors to benefit from restructuring and updating in order to cope with
difficulties which may stem from the liberalization of trade and in particular the
dismantling of tariffs.
                         Joint declaration relating to Article 50
The Contracting Parties attach importance to boosting the flow of direct investment to
 Morocco.
They agree to expand Morocco's access to Community investment promotion instruments
 in accordance with the relevant Community provisions.
                         Joint declaration relating to Article 51
The Parties hereby agree to implement the cooperation referred to in Article 51 as soon
as possible and to give it priority.
                         Joint declaration relating to Article 64
                                                                                              50
 ---pagebreak---         Without prejudice to the conditions and procedures applicable in each Member
State, the Parties will examine the matter of access to a Member State's labour market
of the spouse and children, legally resident under family reunification arrangements, of
Moroccan workers legally employed on the territory of a Member State, except for
seasonal workers, those on secondment or on placement, for the duration of the
worker's authorized stay.
        With regard to the absence of discrimination as regards redundancy, Article 64(1)
may not be invoked to obtain renewal of a residence permit. The granting, renewal or
refusal of a residence permit shall be governed by the legislation of each Member State
and the bilateral agreements and conventions in force between Morocco and the Member
State.
                         Joint declaration relating to Article 65
It is understood that the term "members of their family" shall be defined according to
the national legislation of the host country concerned.
                                                                                          K
                                                                                          51
 ---pagebreak---                  Joint declaration relating to Articles 34. 35. 16 and 77
If, during the progressive implementation of the Agreement, Morocco experiences
serious balance of payments difficulties, Morocco and the Community may hold
consultations to work out the best ways and means of helping Morocco cope with these
difficulties.
Such consultations will take place in conjunction with the International Monetary Fund.
                          Joint declaration relating to Article 90
(a)      The Parties agree, for the purpose of the correct interpretation and practical
application of this Agreement, that the term "cases of special urgency" in Article 90
means a case of the material breach of the Agreement by one of the Parties. A
material breach of the Agreement consists in:
         repudiation of the Agreement not sanctioned by the general rules of
         international law;
         violation of the essential elements of the Agreement, namely its Articled.
 (b)     The Parties agree that the "appropriate measures" referred to in Article 90 are
 measures taken in accordance with international law. If a Party takes measure in a
 case of special urgencyas provided for under Article 90, the other Party may avail
 itself of the procedure relating to settlement of disputes.
                          Joint declaration relating to Article 96
 The advantages which Morocco derives from the arrangements granted to it by
 France under the Protocol on goods originating in and coming from certain countries
 and enjoying special treatment when imported into a Member State, annexed to the
 Treaty establishing the European Community, have been taken into account in this
 Agreement. As a result, these special arrangements must be considered repealed from
 the date on which the Agreement enters into force.
                            Joint declaration relating to textiles
 It is understood that the arrangements for textile products will be the subject of a
 special protocol, to be concluded by 31 December 1995, on the basis of the
 provisions of the arrangement in force in 1995.
                         Joint declaration relating to readmission
 The Parties hereby agree to adopt bilaterally the appropriate provisions and measures
 to cover readmission of their nationals in cases in which the latter have left their
 countries. For those purposes, in the case of the Member States of the European
 Union, "nationals",shall be taken to mean Member-State nationals as defined for
 Community purposes.
                                                                                         52
 ---pagebreak---                DECLARATION BY THE EUROPEAN COMMUNITY-
                              Declaration relating to Article 29
         If Morocco concludes agreements with other Mediterranean countries with a view to
establishing free trade, the European Community is willing to consider cumulation of origin
in its trade with those countries.
         The Community points to the conclusions of the Cannes European Council, which
emphasize the importance of phasing in cumulation of origin among all the. Parties in a
manner similar to that proposed by the Community for the countries of Central and Eastern
Europe, in order to establish a Euro-Mediterranean free-trade area.
With that aim in mind, the Community has decided that it will propose to Morocco that there
be a harmonization of rules of origin with those established by the agreeements with other
Mediterranean countries, which are the same as the rules in the agreements with the countries
of Central and Eastern Europe, once those rules become applicable in a Mediterranean
country.
                             DECLARATIONS BY MOROCCO
         Morocco, which has signed the Non-Proliferation Treaty, wishes to develop
cooperation in nuclear energy with the Community in the future.
         As part of cooperation in the field of investment, Morocco wishes consideration to be
given to the possibility of establishing a guarantee fund for European investment
         Morocco wishes its interests be taken into account where any concessions and
advantages are granted to other Mediterranean non-member countries under future agreements
concluded between those countries and the European Community.
                                                                                              53
 ---pagebreak---                                                                                                               —ff ' J W U |_J''M
                                                                                                      ANNEX 1
                            Products referred to in Article 10(1)
CN code                                                  Description
0403         Buttermilk, curdled milk and cream, yogurt, képhir and other fermented or acidified milk
             and cream, whether or not concentrated or containing added sugar or o t h e r sweetening
             matter or flavoured or containing added fruit, nuts or cocoa:
0403 10 51   - Yoghurt, flavoured or containing added fruit, nuts or cocoa:
             — not exceeding 1,5%
0403 10 53   — exceeding 1,5% but not exceeding 2 7 %
0403 10 59   — exceeding 2 7 %
             — other, of a milk fat content by weight:
0403 10 91   — not exceeding 3 %
0403 10 93   — exceeding 3 % but not exceeding 6%
0403 10 99   — exceeding 6%
0403 90 71   -    Other, flavoured or containing added fruit, nuts or cocoa:
                  in powder, granules or other solid forms, of a milk fat content, by weight:
             — not exceeding 1,5%
0403 90 73   — exceeding 1.5% bul not exceeding 27%
0403 90 79   — exceeding 2 7 %
             — other, of a milk fal content by weight:
0403 90 91   — not exceeding 3 %
0403  90 93  — exceeding 3 % but not     exceeding 6%
0403  90 99  — exceeding 6%
0710  40 00  Sweet corn, uncooked or     cooked by steaming or boiling in water, frozen:
0711  90 30  Sweet corn, provisionally   preserved (for example, by sulphur dioxide gas, in brine, in
             sulphur water or in other   preservative solutions), but unsuitable in that state for immediate
             consumption
 1517        Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of
             fractions of different fats or oils of this chapter, other than edible fats or oils or their
             fractions of heading No 1516:
 1517 10 10  - Margarine, excluding liquid margarine, containing more than 10%> but not more than 15%
               by weight of milk fats
1517 90 10   - other, containing more than 10% but not more than 15% by weight of milk fats
1702 50 00   Chemically p u r e fructose
1704         Sugar confectionery (including white chocolate), not containing cocoa, except liquorice
             extract containing more than 10% by weight of sucrose but not containing other added
             substances, of CN code 1704 90 10
             — Chewing-gum, whether or not sugar-coated:
1704 10 11   -    Containing less than 60% by weight of sucrose (including invert sugar expressed as
                  sucrose):
             --- in strips
             — other
 1704 10 19  — Containing 60% or more by weight of sucrose (including invert sugar expressed as
                  sucrose):
1704 10 91   - in strips
 1704 10 CO, — nth^r                                  ;
1704 90 30   - White chocolate
             — other:
 1704 90 51       Pastes, including marzipan, in immediate packings of a net content of 1 kg or more
                                                                                                              54
 ---pagebreak--- CN.code                                             Description
1704 90 55  — Throat pastilles and cough drops                                      -
1704 90 61  — Sugar coaled (panned) goods                                               ~
            — Other:
1704 90 65  — Gum confectionery and jelly confectionery including fruit pastes in the form of sugar
               confectionery
1704 90 71  — Boiled sweets, whether or not filled
1704 90 75  — Toffees, caramels and similar sweets
            — other:
1704 90 81  — compressed tablets
1704 90 99  — other
1806        Chocolate and other food preparations containing cocoa:
1806 10 15  — Containing no sucrose or containing less than 5% by weight of sucrose (including invert
               sugar expressed as sucrose) or isoglucose expressed as sucrose
1806 10 20  — Containing 5% or more but less than 65% by weight of sucrose (including invert sugar
               expressed as sucrose) or isoglucose expressed as sucrose               „___
1806 10 30  — Containing 65% or more but less than 80% by weight of sucrose (including invert sugar
               expressed as sucrose) or isoglucose expressed as sucrose
1806 10 90  — Containing 80% or more by weight of sucrose (including invert sugar expressed as
               sucrose) or isoglucose expressed as sucrose
1806 20 10  — Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste,
               powder, granular or other bulk form in containers or immediate packing of a content
               exceeding 2 kg:
            -- Containing 31 % or more by weight of cocoa butter or containing ? combined weight
               of 31 % or more of cocoa butter and milk fat
 1806 20 30 — Containing a combined weight of 25% or more, but less than 31%, of cocoa butter and
               milk fat
            — other:
 1806 20 50 — Containing 18% or more by weight of cocoa butter
 1806 20 70 — Chocolate milk crumb
 1806 20 80 -- Chocolate flavour coating
 1806 20 95 — other
            — other, in blocks, slabs or bars:
 1806 31 00 — filled
 1806 32 10 — not filled:
            — with added cereal, fruit or nuts
 1806 32 90
            — other
 1806 90 11
            —    other.
            —    Chocolate and chocolate products:
            —    Chocolates, whether or not filled:
            —     containing alcohol                                                   _
 1806 90 19  —   other                                                         '             -    "
            — other:
 1806 90 31
            --filled
 1806 90 39
            — not filled
 1806 90 50 — Sugar confectionery and substitutes therefor made from sugar substitution products,
                containing cocoa
 1806 90 60 — Spreads containing cocoa ,
 1806 90 70 — Preparations containing cocoa for making beverages
 1806 90 90 — Other
 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
                                                                                                         55
 ---pagebreak--- CN code                                                  Description
1901 10         " Preparations for infant use, put up for retail sale
1901 20         * Mixes and doughs for the preparation of bakers' wares of heading no r905
1901 90 11      - Mall extract:
                — with a dry extract content of 90% or more by weight
1901 90 19      - other
1901 90 99      - other                                                                    ••.
1902            Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and 1902 20 30;
                couscous, whether or not cooked
1902 11         - Uncooked pasta, not stuffed or otherwise prepared:
                — containing eggs
1902 19 10      — not containing flour or common wheat semolina
1902 19 90      — other
1902 20 91      - Stuffed pasta, whether or not cooked qr otherwise prepared:
                — cooked
1902 20 99      - other
1902 30 10 •    - other pasta:
                — dried
1902 30 90      - other
1902 40 10      - Couscous:
                — unprepared
1902 40 90      - other
1903 00 00      Tapioca and substitutes therefor prepared from starch, in t.ie forri of flakes, grains, pearls,
                sidings or similar forms
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:
1904 10 10       - Prepared foods obtained by the swelling or roasting of cereals or cereal products:
                 — obtained from maize
1904 10 30       - obtained from rice
1904 10 90       -- other
1904 90 10       - other:
                 -- rice
1904 90 90       - other
1905        .    Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa;
                communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing
                wafers, rice paper and similar products:
1905 10 00       - Crispbread
1905 20 10       - Gingerbread and the like: '
                 -- Containing less than 30% by weight of sucrose (including invert sugar"èxpressed as
                     sucrose)
 1905 20 30      - Containing 30% or more but less than 50% by weight of sucrose (including invert sugar
                     expressed as sucrose)
1905 20 90       — Containing 50% or more by weight of sucrose (including invert sugar expressed as
                     sucrose)
1905 30 11       - Sweet biscuits; waffles and wafers:
                 — Completely or partially coated or covered with chocolate or other preparations
                     containing cocoa:
                 — in immediate packings of a net content not exceeding 85g
1905 30 19    '  — other
                 — other:
                 — sweet biscuits
1905 30 30       —- containing 8% or more by weight of milk fats
                 — other
190^ 30 51       — - s-inrhvirh hisrnits                    :
                                                                                                                56
 ---pagebreak---             I   ' "
CN code                                                Description
1905 30 59          other                                                                _
              — waffles and wafers
1905 30 91    — sailed, whether or not filled
1905 30 99    —other
1905 40 10    -Rusks, toasted bread and similar toasted products:
              — rusks                                                                      ;•.•
1905 40 90    - other
1905 90 10    - Matzos
1905 90 20    -   Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing
                  wafers, rice paper and similar products:
              -   other:
1905 90 30    — Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in
                  the dry matter state not more than 5% of sugars and not more than 5% of fat
1905 90 40    — waffles and wafers with a water content not exceeding 10% by weight
1905 90 45    ~- Biscuits                                                               """"""
1905 90 55    — Extruded or expanded products, savoury or salted
              -- other:
1905 90 60    — with added sweetening matter
1905 90 90    — other:
2001 90 30    Sweet corn {Zea Mays var. saccharaia) prepared or preserved by vinegar or acetic acid
200190 40     Yams, sweet potatoes and similar edible parts of plants containing 5% by weight or more
              of starch, prepared or preserved by vinegar or acetic acid
2.004 10 91   Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by
              vinegar or acetic acid, frozen
2004 90 10    Sweet corn {Zea Mays var. saccharaia) prepared or preserved otherwise than by vinegar or
              acetic acid, frozen
2005 20 10    Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by
              vinegar or acetic acid, not frozen
2005 80 00    Sweet corn {Zea Mays var. saccharaia) prepared or preserved otherwise than by vinegar or
              acetic acid, not frozen
2008 92 45    Preparation of the Musli type based on unroasted cereal flakes
2008 99 85    Maize (corn) other than sweet corn {Zea mays var. saccharaia) otherwise prepared or
              preserved, not containing added sugar or spirit
2008 99 91    Yams, sweet potatoes and similar edible parts of plants containing 5% by weight or more
              of starch, otherwise prepared or preserved, not containing added sugar or spirit
                                        !
2101 10 98    — other                        ~~~"
2101 20 98    — other
2101 30 19    Roasted coffee substitutes other than roasted chicory                     —
2101 30 99    Extracts, essences and concentrates of roasted coffee substitutes other than roasted chicory
2102 10 31    - Bakers' yeast
2102 10 39    - oilier
2105          Ice cream and other edible ice, whether or not containing cocoa
2105 00 10    - containing no milk fats or containing less than 3% by weight of such fats
              - containing by weight of milk fats:
2105 00 91    - 3% or more but less than 7%
2105 0099     - 7% or more
                                                                                                           57
 ---pagebreak--- CN code                                           «   Description
2106       Food preparations not elsewhere specified or included
2106 10 80 -   other
2106 90 10 - Cheese fondues
           — Flavoured or coloured sugar syrups:
2106 90 98 -   other
2202 90 91 Non-alcoholic beverages, not including fruit or vegetable juices of CN code 2009,
           containing products of CN codes 0401 to 0404 or fats obtained from products of CN
           codes 0401 to 0404
2202 90 95 -   other, containing by weight of fat obtained from products of CN codes 0401 to 0404
           -- 0,2% or more but less than 2%
2202 90 99 - 2% or more
2905 43 00 Mannitol
2905 44    D-Glucitol (sorbitol)
2904 44 11 - in aqueous solution:                                                      __
           — containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content
2905 44 19 -   other
                other:
2905 44 91 — containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content
2905 44 99 -- other
3501       Casein, caseinatcs and other casein derivatives
3505 10    Dextrins and other modified starches, except esterified and etheritied starches of CN
           code 3505 10 50
3505 10    - Dextrins and other modified starches:
3505 10 10 -- Dextrins
           — other modified starches
3505 10 90 --- other
3505 20    Glues based on starches, or on dextrins or other modified starches
3809 10    Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other
           products and preparations (for example, dressings and mordants), of a kind used in the
           textile, paper, leather or like industries, not elsewhere specified or included
3823 60    Sorbitol other than that of CN code 2905 44
3823 60 11 - in aqueous solution:
           ~ containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content
3823 60 19 -    other
                other:
3823 60 91 -- containing 2% or less by weight of D-mannitol, calculated on the D-glucitol content
3823 60 99  -  other
                                                                                                    58
 ---pagebreak---                                        ANNEX 2
                         Products referred to in Article 10(2^
                                        List 1 *
  CNCODE I          ~"~DESCRIPTION                                           I QUOTAS
             I                          •              __                    I (tonnes)
       1704 Sugar confectionery (including white chocolate), not                       127
               containing cocoa
       1806 Chocolate and other food preparations containing cocoa            ~~==:    447
~      1902 Pasta, whether or not cooked or stuffed (with meat or                    3050
               other substances) or otherwise prepared, such as
               spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli,
               cannelloni; couscous, whether or not prepared :
               uncooked pasta, not stuffed or otherwise prepared
       1904 Prepared foods obtained by the swelling or roasting of                     208
               cereals or cereal products (for example, corn flakes);
               cereals (other than maize (corn)) in grain form, pre-
               cooked or otherwise prepared
       1905 Bread, pastry, cakes, biscuits and other bakers' wares,                    766
               whether or not containing cocoa; communion wafers,
               empty cachets of a kind suitable for pharmaceutical use,
               sealing wafers, rice paper and similar products
"      2105 Ice cream and other edible ice, whether or not containing                  Ï9Ô
               cocoa '
       2203 Beer made from malt:                                     "          '    Î339
               in containers holding 10 litres or less
    Products for which Morocco will maintain the level of customs charges prevailing
    on 1 January 1995 for four years, within the tariff quotas shown, in accordance
    with the first subparagraph of Article 10(3).
    In accordance with the second subparagraph of Article 10(3), during the
    elimination of the industrial component of the of the duties pursuant to Article
    10(4), the level of the duties to be applied in respect of the products for which the
    tariff quotas are to be abolished may not be higher than the level of the duties in
    force on 1 January 1995.
                                                                                           59
 ---pagebreak---                                          List 2
 CN CODE
  07104000
            I Sweet com, uncooked DESCRIPTION
                                       or cooked by steaming or boiling in water, frozen
  07119094    Sweet corn, provisionally preserved (for example, by sulphur dioxide
              gas, in brine, in sulphur water or in other preservative solutions), but
              unsuitable in that state for immediate consumption
       1519   Industrial monocarboxvlic fattv acids: acid oils from refining;
              industrial fattv aicohols
       1520   Glycerol (glycerine), whether or not pure: glycerol waters and
              glycerol Ives
  17025000    Chemically pure fructose
  17029021    Chemically pure maltose
       1901   Malt extract.: food preparations of flour, meal, starch or malt
     except   extract, not containing cocoa powder or containing cocoa powder in
1901901010    a proportion bv 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 bv weight of less than 10%. not elsewhere specified or
              included
      TS04    Prepared foods obtained by the swelling or roasting of cereals or cereal
              products (for example, com flakes); cereals (other than maize (corn)) in
              grain form, pre-cooked or otherwise prepared
  2ÔÔ1903Ô    Sweet corn, prepared or preserved by vinegar or acetic acid
  20049020    Sweet corn, prepared or preserved otherwise than by vinegar or acetic
              acid, frozen
      "2ÔU5"  Other vegetables, prepared or preserved otherwise than by vinegar of
              acetic acid, not frozen
  20089245    Preparations of the "miisli" type based on unroasted cereal flakes
                                                                                       60
 ---pagebreak---                                       List 3
CN CODE | DESCRIPTION
    ism    Buttermilk, curdled milk and cream, yogurt, képhir and other fermented
           or acidified milk and cream, whether or not concentrated or containing
           added sugar or other sweetening matter or flavoured or containing added
           fruit, nuts or cocoa
    T W Other animal fats and oils and their fractions, whether or not
           refined, but not chemically modified
     1517 Margarine; edible mixtures or preparations of animal or vegetable fats
           or oils or of fractions of different fats or oils of this chapter, other than
           edible fats or oils or their fractions of heading No 1516
     1518. Animal or vegetable fats and oils and their fractions, boiled,
           oxidized, dehydrated, sulphurized, blown, polymerized bv heat in
           vacuum or in inert gas or otherwise chemically modified, excluding
           those of heading No 1516: inedible mixtures or preparations of
           animal or vegetable fats or oils or of fractions of different fats or
           oils of this chapter, not elsewhere specified or included
     1902 Pasta, excluding stuffed pasta falling within CN codes 1902 20 10 and
           1902 20 30; couscous, whether or not cooked
     2008 Fruit, nuts and other edible parts of plants, otherwise prepared or
           preserved, whether or not containing added sugar or other sweetening
           matter or spirit, not elsewhere specified or included, excluding those of
           heading 2008 92 45.
                                                                                   61
 ---pagebreak---                                      1      ANNEX 3                    1             -'
  HS HEADING                    "     HS HEADING                       HS HEADING
1505                                   2526                            280461
1522                                   2527 "                 "         280469
1901901010                             2528         " _ _              280470
1903                                   2529" _~                 .       280480
2001except 20019030                    253ÔÎ0                           280490
20041091                               253Ô30,       ~~                 2805
210120                                 253040"                """       2808
210310         _____              •- 1-253090                            2j_1000_        __
21069010              __LI          J270K                 _             281111                 _
2208                                   2702 ___                         281119
2502                                   2703""        "__                281122
2503                                   2704 "                           281123                     __
2504                                   2705 "__                  "      2812
2505                      _•"      _2706 "                            ____ 3
2506                 .--•.--- - J ^ ^ - • •                -         - 2814~ "
2507         _____'""                12708                              281520          _ __ _
                               :
2508              _____ "2'2~          '2709 _                          128153Ô_^
2509                     " ."""•" ""127.100019 ______                  [2816
2510                                  127 Î0Ô020 '"                     28170090
2511                                   27100030                         2818 '
                                     r
2512                          '    ~ 27fO(JÔ40'             "           2819
                                     r
2513                      __           271114        "'"""'•     "\ " 2820"
2514                    "            ^271119              "        "" 282 f""
2516                         "~ ^271 121                              42822"
2517                 _['•'           ^271129                           ,2823
2518                                "1712 '             __              2824""
                                        713
2519                            _Zl?                 '                ___^
2521                                   2714            __""             2826
252321                                 27 i 5 '"""" __~                  2827
252330          _____            ~" J280120            "             _2829~"
                           r
252390                ' ~    ' 2 8 0 1 3 0 "                            2830   ~ • ".__
                                                        :
2524        _ ~                     "12803                          ~ ^831           ~~"
2525               "                  '280421                          Î2832
______IJ      •---—.                  280429                           !       .       --~-~2 ""'"J ""
                                      1280450    •'     _ _        • |          ""'•"'""
                                                                                              62
                                                                                              Page 1
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 ---pagebreak--- HS HEADING              |HS HEADING                   |HS HEADING ~
30043291                 _30051010_                    370191
30043292                 300620       __'.             370199
30043293                 300630       __ " "             370210
                                                                ;
30043294             __30Ô6601_ _____                  37022010
30043920                 30066012"         " _^        37022099
30043930                 C H A P 31        """""       370231
30043940                 3201"               ~         370232
30043991                 3202"      •"                 370239
30043992                 3203                          370241
30043993                 3204 except 320412            370242
30044020                [3206 ~                        370243
30044030   ""    "     "r3207                         370244 _
30044091       _       _320890K)                     "[37025'î
30044092             _[32Ô99Ô1Ô" _                    [370252
30044093           "". 3210 "____"' ____               370253
30045020           _____4Ô2\ 1_ "     "       "        1Z?254__
30045091               _|340212_"     ___       ""     370255
30045092              J340213" ~"                      370256
30045093       ___" J340219                      " 370291
30049020      "           34039910                 ~_J_T^292
30049030     ~          "340420                       ,370293
30049040              _]350790Ï0~      ____"           370294
                                                 _
30049050             __[36Ô690~~'     ____            370295
30049091                13 70110__^     _        " 37061093
30049092                137012010       _              37069093
30049093                 137012099    _                3801
30049094               ^370130                        G^02
                                                                   64
                                                                  Page 3
 ---pagebreak--- HS HEADING               |HS HEADING                 |HS HEADING
3803                     '39033090 _______            39095090
3805                  " [39039090 "                   3910
3806                       39043090              "" 39111011
3807                       39044020 "                 39111013 '
3812                       39044090 "'                39111019
3813                       39045090         ~         39111091
3814                       39046190        •"         39111093
3815                       39046920 '      "~"        39111099
3817                       39046990 " """ "             39119093
3818                       39049019 "          "      39119099 ___
3821                    _j39049029       _            39121100
3822         ""           !39049095_ ~            """ 39122010
382310                 ~~j39049099     ~_             39123110
382320        ______ ~Î39Ô519J_9        __          "39123910
382330             '_     [3905 f929_ ____             39129021
38236010            .     139051995 __         "" ~ 39131000
38236090       _ ~" J39051999 _ ~                 " '3914
38239010   _"__" J39052090 __""'"                   T39204110             .
38239020     " "" [39059030_            '""          |39204210
38239091      [ _'"'" 739059095 "                   J392190__0
38239092    " '""•       ^3905909^ "                j_4001 ~              _
38239093                "__39061090                  |4002_~
39011090                _LJ9069ÔÎ9       "•         1__C_Ô3___]
39012090           ' " 139069095       _~~       """^40040010         _____
                         !
39013020            _~ 39069099           ~      """"'400400__
                                  :
39013090                 "1390710 ' - ~~               T40Ô4Q022
39019020                "390720       '""""      ~ j4_040040
39019090   ~_             390730       ""            J40040090 " [ ___"_
39021090       ~         ""390740                    [40051010 -
39022090                   39076010                  '^400520    "
39023020                 139079990                    40059191_
                         :
39023090                  39081090                   [400599 " 7             [[
39029020                   39089090                  140069011
39029090                   390910Ï1                   14007 """["" "
39031190                   39092090                   J401130      Z__
39031990         "         39093090                  [40129021" _[_ _ ~ _ ~ "
39032090                  "39094090                   14014         "•          \
                                                                            .65
                                                                        Page 4
 ---pagebreak---   HS HEADING  HS HEADING        HS HEADING
401511        49019999          5503
40169992      49021090          5504
40169993      49029090          5505
4101          49040090          5506
4102          4905              5507
4103          4906              560130
4110          49070010/20/91    56030010
4301          49081091          56049030/41/70/80
4401          49089091          56081110
4402          49111010/91       56089011
4403          49119910/91       56089021
47010010       C H A P 50"      581100
47020010       5101             59021010
47020021       5102             59022010
47020029       5103             59029010
47020031       5104             59031010
47020091       5Ï05             59032010
470311         51111110/91      59039010
47031910       51111910/91      59069910
47032110       51112010/91      59069920
47032190       51113010/91      59070010
47032910       51119010/91      5908
470411        ;si 121 iiq/9i    5909 ___[
47041910     T                  5910"
               5 11219_f0/91
47042110     Bfl220]0/91        5911
47042190     Î5H23CU0/9J        61159191
47042910     "i5[l29010/9i      61159291
47050010      3201             161159391
4706          3202              61159991 _
470710/30      5203            !6214Ï0~~'_"
48010010      '5301            1621510
480220/30/40  3302              63101010
48043121     J5303              63109010
4813         1"5304             C H A P 66 except 660110
481630       Î5305             j C H A P 67
490110        3501             J690210
49019190      3502             1690310 "
                                                        66
                                                    Page 5
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  tO      ON       OM 4 - O J t o I O        L/i LA , L/i 4s». 4 s * 4 s -   O J O J I O — — i—• ON ON O N ON LA LA LA LA LAi LA LA I LT» LA LAi 4s».
  o   o   o        o o o o           o O     O , O ' o VO- NO ; —            vO — o O ' O ! O ' O                O i O O l O o o             o o oi o O O                O   X
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                        -O -J -O , -J -O; -J j -O I -O    -o i -o : -o : -O -o I -o               -O -Oi «oi -o                     -o -o        -o -o -o -o
                                                          io 1 to ; to : io j to -o       h o -o to to ; to ; to          to
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                                                                                                                                    to to to to to to to -o to to
                        to to to ; to ; to ; to to I to    to1 to                         to to                               to                                to
                        to ' to to to ! to ! to l to I to                                         -J -o O            NivJi>J                 -o ON LA LA LA LAs LAs LA X
                                                          —' O . NO 0O N : ^4 -o -o                                                 •o
                                                                                                  LO LO LO to to to                                 vo vO V O 4 * 4 - LO
                        N O GO -J O N LA 4^ OJ j tO           ! -                I LO LO
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o
 ---pagebreak--- HS HEADING                         |HS HEADING                       |HS HEADJNG
73041099                           7404                                75080021
730420                              7405~QÔ10            ~             7601
730431                              74050090                           7602
730439/41/49/51/59/90               74061000               [           7603
73051199                            74062000 ~              ""         76041031
73051299                            7407Ï010          _                76041040
73051999                            74071090_ _____                    76041051
73052099                            ~7 4 0~721/22/29            [_[ 76041091
73053199                            74081100 "'            [_[[        76042921
73053999                            74081990 ""                        76042930
73059099                            74082110               "           76042941
73061099                           [74082129              "            76042991
73062099                           174082130         _                 76051100
73063099                          Î74082141                       " [76051921
73064099        ~       " ""       74082191                           76051990 "
73065099                           !740822_10_                       [760523 00"'
73066099                   __      7408222_9_/3 0/41/91 _ _ 176052921
73069099                      ""174082910 [_             _""__[" " [76052990
73110010                           [74082929/31 /39/4 F/91             [760611
73121010/20                      "Î7409           "       """       "760612
7315                              Î7410        "                       760691
                                    7415211 0
73181210         _I__Z            l          !                        I76Ô692
                                                                    +
73181310                           74152910         """           ~' 76Ô71100
73181410                           74153110                           I7607Ï91Ô
73181510                          3153210            _               T76161010
73181610             ____'"_fiA\5mQ_                [__[            "Î76169Q10
73181910                      ~_[74199130_                     •""_ 761(59060
73182110               _ /         [74199930             ""            CHAP 78
73182210           ~_ _"          "[7501 "             ~              I901          =
73182310           """             Î7502                              7902
73182410 "            """"         7503                              >7903"
73182910'"'                          7504                              7904             _   1    I
7319                               7505                              J7905
73219010 " "                       7506                              "Î80Ô1 _ _[[_[____
7401         _ _"""               T7507             """              Y0"Ô2[[[[
7402                            """[75080010        "'""             JCHAP__1
7403                               :                                ,"[820120/50/60
                                                                                              68
                                                                                          Page 7
 ---pagebreak--- HS HEADING                          iHS HEADING                        |HS HEADING
82021000                        _ 82079090;                             8513
82Ô3              ~~            _ J 2 0 8 ""        ""      ~~"~        85163100             _____
82Ô4    ~                    ~       ___10                  ______      85163200
8205 except 820520/59             ~ 8212 '          "                   85163300 *
                                           3
8206                              ___I                                  85164000
82071110                        "8308"                      _'""_       85165000
82071190                               8404Î090 "              "_       85167100
82071210                               8407 Ï0/21/29/33/34/90            85167200
82071220                               840810                 ~ _       85167900
82071290                               84128099                          8517
82072010                               84143090_                         8518      ~
82072090                      [_ _ 84158200_                " "      _8_19
                                 _r
82073010                            84159000          ___               8520
82073090                    ~" Ï84186100                "          ~"._852Ï "
82074010         __"" "             T8420990Ô '"""                       8522"   ~
82074020           __"'_'_           18421 1900                       _8523
82074090                            J*45020              '"          ___5?4
82075011                     " ""4"845090                  "             8525"
                       :
82075019                             [84519010 ____ " " 8526
82075020                             [84519090                 "         8527
82075090                          J847410/20                         ____28
82076010                   " " [8482                                     8529 except 85291023
                                         4831
82076020           __~~              _^       0] 9/29/90_              [8533
82076090                 ~"         "_848320/30/40/50                 "+"853540_ :                [
82077010          ___["""          [^84836090             ~           Î8__39___[[
82077020                          "i85042l'Î0            [[         " ~8540 "
82077090                         ~J850422"Î0" "___[                ~ 854419/30/70
82078019                       ~~~J850423~10~                            8545
82078030                 _ ~ "" 18504319Î                ~~~          "8546 "                 " ""
                                     r
82078090                              85043291                        "8547 ""'"
82079011                            ]85043310                         ""8548                  '___
82079019                  "            85043410        ' """           "87ÔÏ"lO
82079020      ""___                  "850490                           ]87012011/91          __" __
82079031            ""               "850790                            ""870130               "___
82079033                             18510                               8702Î010
82079039           __[           ~_TS5                    "           "87029010
82079050                             Ï8512                              [87041010
                                                                                                69
                                                                                           Page 8
 ---pagebreak--- HS HEADING               |HS HEADING             I HS HEADING
87042110   _    __        870894        _         C H A P 91
87042210     ""        ""8709         ""          C H A P 92
87042310                  87[0 _____              C H A P 95except 950440
87043110                  9001'                   9602
87043210                  9002 " "_               9605
87049010                  9005      "             9606
870840                 _2.99J>                    9612
870850                    9007"      " __ ""      9613
870860               " _ _ _ Ô _ __   ___"        9614
870870                    90183911                9617
87088099           ~~ 190289011_      ____ "      9618        ~
87089300   '. """ "" ~'~t         ""  "    '" ""' |
                                                                           70
                                                                      Page 9
 ---pagebreak---                                              Feuil2
                               I     ANNEX 4                    1              ""
  HS HEADING                     HS HEADING                " . H S HEADING
1803                             2807                            30043910/99
1804                             2809     "        "             30044010/99
1805                             281121"          "'"            30045010/99
210110                           281129 "._""_                   30049010/99
210130                           281511 [_                       3005 except 30051010
2102                             281512/20/30             " [300610
2103 except 210310               28170010              __" " 300640
2104                             2828 "                       "300650 "          ~
2106 except 21069010 "" '" 283321                '____            30066019 "
220110                           283322         "            "30066091
220210                           283325" '"___                   30066099
220290                           283326                __ " [320412 '"_
2205                             28333Ô         " _____ 1205
2207                            [2835ÏQ       ""               1320810 "" __
                                                             r
2209                      " ~l283521                           32.08.2Ô
2402            [_             [283522                           32089090            '
2403            '_"_[          [283523                           3209 except 32099010
2501                             283525      _ ___ ~CHAP33~"
2515                             283526"                  """[3401
2520                       _ 2839 " "                 _        \340220/90
2522                            £84290      '"'      ~ _        ;3403 except 34039910
                                                             T
252310                           2851                "          3404__except 340420
                                                               r
252329                •_ " ~ "]290110                            3405 " """                    __
253020             "^" "        290123                           3406                  !__"_."__.
27100011                      [290129                            3407
                                 29Q5199G
27100090                      7                                 o50V
271111                          ,3001           " "~            |3502_ "
271112                           300231              '""        !3503j"""
271113                       _ 30023910                ""      !"3504         ___j
280110              ___         ^300290         " "'___ [3505              ""
2802             "" "           ;3003 except 30033920/90 3506                 _'" " _ _____ _
280410     ~"                  '30041010/99                      3507 except 350790l0
280430"""'"""                   :30042010/99                     3605
280440                ^_        Î30Ô43120/99                     37012091                    """
2806      "                    |30Ô43210/99"'                  ;
HS HEADING                      |HS HEADING                     [HS HEADING
37022091                         39049011/15/21/25               3922
                                             Page 1
                                                                                                  71
 ---pagebreak---                                               Feuil2
37ÔT          '                |39049091/96~" __                [3923               ,
3704                     ~^ 390511           ""      ____         3924 _ _[
3705                             39051911/15/21/25 " J3925
3706 .except 37061093/9093~ 39051991/96                      " 1,3926
3804                             39052011/19/20"                  40040023/29       '
3808                             39059011/19/20" "                40051020/90
3809                             39059091/96                   .[40059110/99
3810                             39061010/20 "                    4006 except 40069011
3811                             39069011715/91/96            " [4008 to 4010
3816                             390750 ."         "         "" 4011 except 401130
3819                             39076020/90       "              401210
3820                             390791 "'•_ "                    40129010
382340      '                    39079910 _                    "4012902900
382350                           39081010/20"          __"      [40129031
382390/30/40/50/60/99            390890Ï0/2Ô           _"       [4012903900
39011010/20                      39091019/20/90            "    14012904010/90
39012010/20                ___ 39092010/20                     "14012909011/19/21/29/90
39013010/30            """ "139093010/20                        ^°}1___
39019010/30        _____         39094010/20            _[~     14015 except 401511
39021010/20             '        39095010/20          [[_[_ ]4016 except 40169992/93
39022010/20                      39111017 ""[[                  [4017
39023010/30                     _39]].ÎÔ97 ""_           _ " "J4104
39029010/30              __ _ 39] 19010/9 f/97 ""_"' T.105
39031110/20                      391212                        ]_!___
39031910/20                      39122090               ""        4107          ___
39032010/20                      39123190              ""_      !4l08_[         ___[
39033010/20            ~         39123990             [[[_ 14109             [[[
39039010/20                      39129010/29/90 ___             [4111
390410                         J39139Ô                         1 C H A P 42'"
390421                  "        3915     '              "' T4302            "
390422            _""""_     _p9"l6                             ;4303 "         [__
39043010/20                  "13917                  '""""'"    i4304_          " __"
39044010/30       "_"          Î3918                              4404 jo 442]"[__         "_
39045010/20 _7I_"_              [3919                    _^       45ÔÏ_to 4504___[
39046110/20 "__[ __" ~         |3920 except 392041]0/^2 !CHAP46 ~"__
39046910/30"""            "   "3921 except 39219010 ;470l"Ô090
HS HEADING                     |HS HEADING                      [HS HEADING
                                           :
47020039/99                    1491191                          i5405
                                                                :
47031990/2990                 "teVl 9920/99                      5406                 _[__
47041920/2990                  [5106                              5407
                                              Page 2
                                                                                              7,
 ---pagebreak---                                Feuil2
47050090             5107              5403_.
470720/90            5108              5508 to 16
48010090             5109              56011010
480210/51/52/53/60   5110              56011090
4803                 51111199          560121 to 29
4804 except 48043121 51111999          5602
4805                 51112099          5603 except 56030010
4806                 51113099          5604 except 56049030/41/70/8
4807/08              51119099          5605
4809                 51121199          5606
4810                 51121999          5607
4811                 51122099          56081190
4812                 51123099          560819
4814                 51129099          56089019
4815                 5113              56089029
481610/20/90         5204              56089030
4817                 5205             [56089090
                                      h
4818                 5206              5609
4819                 5207             ICHAP 57
4820                 5208             [CHAP 58 except 58MQ0
4821                 5209             [5901
4822                 5210              59021020
4823                 5211              59021090
49019110             5212              59022020
49019910/91          5306              59022090
49021010             5307              59029020
49029010             5308              59029Ô90
4903                 530~9             59031090
49040010             53ÏÔ              59032090
49070030/99          531]              59039090
49081010/99          5401              5904
49089010/99          5402              5905
4909/10              5403             ;5906]000
49111099             5404             [59Ô69990
                                                                 73
                              Page 3
 ---pagebreak---                                              Feuil2
HS HEADING                     1HS HEADING                      1HS HEADING,
59069100                       1CHAP68                            72134110
59070020                     "16901                  _[__[ j 72134920/30
59070090                        690220/90                       [72135092
C H A P 60                      690320/90                         72135093
6101                            6904      "____                "72142091
6102                            6905              ""              72144010
6103                            6906 "             "___ ""72145010"
6104                             6907         " "                 72146091"
6105                             6908        "               " '72152010
6106                    " " 6910                      ___       [72152091
6107                             6911       """            " 172153010
6108                             6912               _           [72153091 "
6109                             6913           "               [72154020
6110                             7007 "       "       _ " " " ' 72154091
6111                             7009"       ""_ ___ ""72159020 ""
6112                           [7010 except 70109021/29]72159031 """ "
6113                          _^70Ï3                 ""         72159032
6114                _TZlZ???                         __         '72T7IÏ00             '"
611511                       ""[7210 except 721050/60 [72171290 '__
611512                           7210 except 72101199/12 ,72171310"
611519                           721221 "                  " "[72171990
611520                 .         721229     '_      [           172172100
61159110              "        I72123Ô      "_                 172172290
61159199                       1721240 except 72124031" 17217231^0
                                                                r
61159210             ] _J^2"[25040                     _"        72172990 [_^[
                              T
61159299               ~ " 72"l_25051                             72173190 """
61159310              " " ] _ 172125052                           72]73299 _ ~
61159399                     " [72125059                          72173391 '*""___
61159910                    "T72125063                            72173990 """
61159999                        [72125090            '__''        730120 ""_
6116                           (721_26Ô30                "        7305J[110                  _'__
                              4
6117                  [_[['~ 72Ï26(J99                            7305] Ï91
CHAP 62 except 621410/15 \6\l2\3\ 092                             73051210/91      " ] [[[__"'"" "] "
CHAP 63except 63101010/90T72131093                                73051910
CHAP 64                       "[72133110                          73051991
CHAP 65             "         "'72133920                          73052010/91 _      _ZZI         I
660110            "       ""72133930                            '
HS HEADING                     [HS HEADING                       [HS HEADING
73053110                         73181490                         74152199
                                             Page 4                                                 74
 ---pagebreak---                                             Feuil2
73053120                     173181590                 ~     [74152921         ,
73053191                      73181690              ~~      "74152929"
73053910                     [73181990                       '74152991 """___"
73053920                [ "73182190                 ___      [74152999
73053991                      73182290 "__                     74153190"
73059010                      73182321 _____ _                 74153290
73059020                      73182329            "            74153990
73059091                      73182391            "            7416
73061010                      73182399" ""___ ""'              7417
73061091                      73182490" "         "___         7418
73062010                      73182990" "             _ "" 74191000
73062091                     17320 "            " "_         ^4199110"
73063010     [[ _[_          Î732Ï except 73219010            [74199Ï20 "
73063091                    "[7322                  _____ [74Î99140 "
73064010                      7323       '_'        ____     J74199190
73064091                      7324" "      __               " 74199910[__
73065010                      7325            "     ___[ " 174199920 _
73065091                      7326         ""               ]74199940 _"
                                                            T
73066010                     174081910                "       74].99990
73066091              '"'__ T74082121                          750800 except 75080010/21
73069010        _____' "174082149                     _       76041010
73069091                """ T74Q82199            . "".'      [76041020 [[[
7307                          74082221        _ ____ [76041039"
7308                          74082249 ""            ___      [76041059
7309                          74082299              "__"      76041099"
7310                          74082921 "~~              [    J76042100"
73110090                      74082949                          76042910 "
73121090            " " 174082999                             '76042929"""
731290    ~3                 7411                               76042949
7313                         7412                               76042999
                             T
7314                           74Ï3                          :"76051910 ""'""'
7316               " ""' Î7414                                176051929 [""
7317                     _[_74_5"lÔ00                """     [76052910 •"
73181100               ~ _" 15} 52121                          76052929 "
                                                                 :
73181290             " [[[" "" i 74 f52129              ' "        7607|990 "    "
73181390                     Î74T52191                        "76Ô72ÔÔ0 """
HS HEADING                   |HS HEADING                      [HS HEADING
7608                          182111000                         84099930
7609     [" "_'"_ "          Î821J9100                    . 184099950
76ÎÔ             ~"~182119200                                  '84139100
                                             Page 5                                      /5
 ---pagebreak---                                              Feuil2
7611                            [82119300[84139200
7612                            821194Ô0 "__            ; 84145990
7613              _ "          18214           "         " '" 184146010 *
7614                           [8215                 __       184• 149060
7615                            8301         __ _____ 84149070
76161020                        8302                      _["_
76161090                        8303. " ' _ _ _ '               84172000
76169020                        8304         __ "               84181000
76169030                        8305       [[                   84182100
76169040                        8306               "      " 84182200
76169050                        8307        "~ '                84182900
76169070                   _ 8309            "           " " 1841830QÔ              ~
76169090                     "~83~10                  _         84184000 __[
7906                            8311                ^ . Î84185000
7907                            84021100 ~                 " 84189100
8003                            84021291 [_              " "84189900
8004          ,                 84021299 "__                    841911
8005                     _ _84021991                     " [841919
8006                      1" "• 84021999              _"         |84192000 __
                              r
8007                            84022000 "             " ^84198120 "
820110             [[_         [84029091                      i84198900           __\
820130                     """Î84Ô29Ô99                       !841990         ' ~__\
820140               "" """ "184031000                __         184212300 '__'
820190                          84039000 " " ____ 184212910
82022000                        840731         "              [84213100
82023100                        840732              "[_       [84213910 """
82023200            _        J840820                "" " 184219921 " _
82024000           [~         "[840890                 "" [84219991                "         '
82029100            ""         184099121                        ' 8424Ï000              _ "_
82029900        __"""""       [84099130                       i8426J110            "_____     '_
820520/59                 " _ [[S_1099141                         ; 84261190
82078011                       [84099150            _ [[ J84261210 ""[
82078020                        84099921             '"_ J84262010 ~
82090000             """ '"84099929 •
HS HEADING                     [HS HEADING                    [HS HEADING
84263010                        85043299                      [87019042
843139    [_~~ " "            Î85Ô43390                         87019099         -•-••-——
843141                         [85043490                        8702Î091
84314200   [[    [""""         [85Ô440                         '87Ô2Î092 excepr87029290
8431492Î               "       185045000                       ; 8 7 52109 9 except 87 02109919/9
                                             Page 6
                                                                                                76
 ---pagebreak---                                           Feuil2
84314923                      85061100                __       87029021     ".
84314924                      85061200 __[ "                   87029'Q, .except 8702902290
84314990                      850613Ô0                     " 187029029except8702902"9l979
843210                        850619     _        '      " " [87029090
843290                        8506201"0                  """ 870310             _
84362900                      85062090 _ _                  "87032110*
84369100                      85069090 "                       87032120/31/39
84369900                      85071000          "              87032181 •789*
845011                        85072000 "        "              87032210*
845012                        850730 "          "              87032220/31/39
845019                        850740 ""                        87032281 */89*
84649010                      850780 "                     " [87032310*/41*/49*
84743111                 _ _ 85] 61000                       187032320/31/3,9/51/59/81/89
84749010                      85162100                       187032410/20/31/39/81/89
84749091                      85162900                __[ [87033110*
84749099                      85166000             ~_          87033120/31/39
8481                          85168Ô00 '""" "               "Î87033141*/49*/81*/89*
84831011                      85169010         '___          [87033210* "
84831021                      85169090 _                        87033220/31/39/81/89
84835000                      85291023 '____ "               ' 87033241*/49*/51*/59*
84836010                 __ 18535 except 853540               187033310/20/31/39/81/89
84839000             ~ ~ [J8536                               187039000
8484                      "" 85"37                  ,         !8704]Ô90 ][[
8485                        18538                             187042Î90except8704219039/6
85021100'                     8544 except 854419/30/70J87042190except8704219079/9
850410                       [8601 "                          i87042290except8704229029/4
85042190           •         [8602                           "|87042290e xcept87042_9059/9
85042290                      8603        """            " ! 87042390
85042390              """ ~l8605                     ""       !87043190ëxcept8704319039/6
85043110                  " 18606                               87043" 19bexcept8704319079/9
85043199                     18609                            187Ô43290except8704329029/4
85043210                     J870Ï2019/99                      [87043290except8704329059/9
HS HEADING                   |HS HEADING                      1HS HEADING
                                                             !
87049090                      8712                             90289090
                                                             r
8705 except 8705100090        8713                  ""          940T " "[
8705 except 8705909099      J87l4           """        "      19403_ " ""
8706            ^            I87Ï5                            Ï9404
                            r
8707          ~ "             8716 except 8716319099 9405                    '""_
                                                                                 _
870810 _ _ ~ "               '8716 except 8716399090 9406                          ______
870821     "'               19003 .                             950440
                                          Page 7                                             77
 ---pagebreak---                                                         Feuil2
870829                                19004            ~         ___ [9603
870831                    i            90183100 [_[ ~                       Î9604
870839                     ~           90183919 ~                          [9607 ~
87088010                               90183920 __                          9608 "
87088020                               902121          "               " 9609
87088091                               90213010 "[[                        9610
870891                                 902810" [_[_                        9611
870892                                 902820 " "                           9615
870899                                 902830                 "             9616
8711                                   90289019 "~
N.B. In the case of the headings marked with an asterisk, tariff dismantling will follow the schedule set out below
#  3 years after the Agreement enters into force, each of the duties and charges will be reduced to 97% of the ba
#  4 years after the Agreement enters into force, each of the duties and charges will be reduced to 94% of the ba
#  5 years after the Agreement enters into force, each of the duties and charges will be reduced to 91% of the ba
#  6 years after the Agreement enters into force, each of the duties and charges will be reduced to 88% of the ba
#  7 years after the Agreement enters into force, each of the duties and charges will be reduced to 73% of the ba
#  8 years after the Agreement enters into force, each of the duties and charges wiM be reduced to 58% of the ba
#  9 years after the Agreement enters into force, each of the duties and charges wili be reduced to 43% of the ba
#  10 years after the Agreement enters into force, each of the duties and charges will be reduced to 28% of the b
#  11 years after the Agreement enters into force, each of the duties and charges will be reduced to 13% of the b
#  12 years after the Agreement enters into force, each of the remaining duties and charges will be 'liminated.
                                                        Page 8
 ---pagebreak---                                                                  ANNEXE 5
"HS             I DESCRIPTION                                 '   I   REFERENCE
                                       _ ^ _ _                        PRICE
 40.11.10         New pneumatic tyres, of rubber, of a kind used              36 DH/KG
 40.11.20         on motor cars, buses, lorries, motor cycles and
 40.11.40         bicycles; other tyres
 40.11.50
 40.11.91
 40.11.99
 40.13.10         Inner tubes of a kind used on motor cars, buses,            36 DH/KG
                  and lorries
 40.13.20         Inner tubes of a kind used on bicycles and                  44 DH/KG
 40.13.90.00.10   bicycles with auxiliary motors
 40.13.90.00.20                                                          ~
 40.13.90.00.90   Other inner tubes                                           36 DH/KG
 51.06            Yarn of carded wool, not put up for retail sale             55 DH/KG
 51.07            Yarn of combed wool, not put up for retail sale            100 DH/KG
 EX 51.11         Woven fabrics of carded wool containing at                 250 DH/KG
                  least 85% wool, not exceeding 300g/m2 in
                  weight.                                           i
 EX 51.11         Other woven fabrics of carded wool containing              200 DH/KG
                  at least 85% wool, exceeding 300g/m2 in
                  weight.
 EX 51.12.11      Woven fabrics of combed wool containing at                 300 DH/KG
                  least 85% wool, not exceeding 200g/m2 in
                  weight
 EX 51.12.19      Other woven fabrics of combed wool containing              300 DH/KG
                  at least 85% wool, exceeding 200g/m2 in weight
 EX 51.12.20      Other woven fabrics of combed wool containing              250 DH/KG
                  less than 85% wool, mixed with man-made
                  filaments
 EX 51.12.30      Other woven fabrics of combed wool containing              250 DH/KG
                  less than 85% wool, mixed with man-made
                  staple fibres, of a weight exceeding 200g/m2 but
                  not exceeding 375g/m2                                    _
 EX 51.12.30      Other woven fabrics of combed wool containing              250 DH/KG
                  less than 85% wool, mixed with synthetic or
                  man-made staple fibres, of a weight not
                  exceeding 200g/m2
 EX 51.12.90      Woven fabrics of combed wool containing less               250 DH/KG
                  than 85% wool, mixed with other materials, of
                  a weight exceeding 375g/m2
                                                                                 1/13
 ---pagebreak---  EX 51.12.90    I Woven fabrics of combed wool containing less     |   300 DH/KG
                  than 85% wool, mixed with other materials, of
                  a weight exceeding 200g/m2 but not exceeding
                  375g/m2
 52.05            Cotton yarn not put up for retail sale                55 DH/KG
 52.06
 52.08.32.90.92   Woven fabrics of cotton containing 85% or           ,200 DH/KG
 52.08.52.90.92   more of cotton, dyed or printed, plain weave,
                  weighing more than 130g/m2 but not more than
                  200g/m2, of a width exceeding 115cm but not
                  exceeding 165cm
 52.08.32.90.99   Woven fabrics of cotton containing 85% or            200 DH/KG
 52.08.52.90.99   more of cotton, dyed or printed, plain weave,
                  weighing more than 130g/m2 but not more than
                  200g/m2, of a width exceeding 165cm                —
 EX               Other woven fabrics of cotton containing at          200 DH/KG
 52.08.32.90      least 85%of cotton, of yarns of different
 EX               colours, weighing more than 100g/m2 but not
 52.08.33.90      more than 130g/m2, of a width exceeding
 EX                115cm
 52.08.39.30                                           .
 EX               Other woven fabrics of cotton containing at          250 DH/KG
 52.08.42.90      least 85%of cotton, of yarns of different
 EX               colours, weighing more than 100g/m2 but not
 52.08.43.90      more than 165g/m2, of a width exceeding 85cm
 EX
 52.08.49.90                 ^
~EX               Cotton fabrics containing at least 85%of cotton,     250 DH/KG
 52.08.51.90      printed, of yarns of different colours, weighing
 EX               not more than 200g/m2, of a width exceeding
 52.08.52.90       115cm
 EX
 52.08.53.90
 EX
 52.08.59.90
 52.09.31.90       Fabrics containing at least 85% of cotton, dyed     200 DH/KG
 52.09.32.90      or printed, of a weight exceeding 200g/m2          _
 52.09.39.90
 52.09.51.90
 52.09.52.90
 52.09.59.90    |            _ ^ _
                                                                           2/13
                                                                                 80
 ---pagebreak--- EX              Fabrics containing at least 85% of cotton, of   200 DH/KG
52.09.41. 90    yarns of different colours, of a weight
EX              exceeding 200g/m2 and of a width exceeding
52.09.42. 90    115cm
EX
52.09.43 90
EX
52.09.49 90
52.09.51, 90.90 Fabrics containing at least 85% of cotton,      200 DH/KG
52.09.52. 90.90 printed, of a weight exceeding 200g/m2 and of a
52.09.59. 90.90 width exceeding 115cm
52.10.11 "W9Ï   Unbleached fabrics containing less than 85% of  200 DH/KG
52.10.12 .90.91 cotton, mixed mainly or solely with man-made
52.10.19 ,90.91 fibres, of a weight not exceeding 200g/m2 and
                of a width of 85cm or more
EX              Fabrics containing less than 85% of cotton,     200 DH/KG
52.10.31.90     dyed or of yarns of different colours, of a
EX              weight not exceeding 200g/m2 and of a width of
52.10.32.90     85cm or more
EX
52.10.39.90
EX
52.10.41.90
EX
52.10.42.90
EX
52.10.49.90
EX              Fabrics containing less than 85% of cotton,     200 DH/KG
52.10.51.90     printed, of a weight exceeding 200g/m2 and of
EX              a width exceeding 115cm
52.10.52.90
EX
52.10.59.90
EX              Fabrics containing less than 85% of cotton,     200 DH/KG
52.11.31.90     dyed or of yarns of different colours, of a
EX              weight exceeding 200g/m2 and of a width of
52.11.32.90      85cm or more
EX
52.11.39.90
EX
52.11.41.90
EX
52.11.42.90
EX
52.11.43.90
EX
52.11.49.90
                                                                    3/13
                                                                          81
 ---pagebreak---  EX               Fabrics containing less than 85% of cotton,      200 DH/KG
 52.11.51.90      printed, of a weight exceeding 200g/m2 and of
 EX               a width exceeding 115cm
 52.11.52.90
 EX
_ _ _ _ _ _ _ _ _
 52.12.13.90.90   Other cotton fabrics, dyed or of yarns of        . 0 0 DH/KG
 52.12.14.90.90   different colours, of a weight not exceeding
                  200g/m2 and of a width of 85cm or more
 52.12.15.90.90   Other cotton fabrics, printed, of a weight not   200 DH/KG
                  exceeding 200g/m2 and of a width of 85cm or
                  more
 52.12.23.90.90   Other cotton fabrics, dyed, printed or of yarns  200 DH/KG
 52.12.24.90.90   of different colours, of a weight exceeding
 52.12.25.90.90   200g/m2 and of a width of 85cm or more
 53.09.11.90.19   Woven fabrics of flax containing at least 85 %    200 DH/KG
                  of flax, unbleached, of a width of 160cm or
                  more and of a weight not exceeding 400g/m2
 53.09.29.90.10   Woven fabrics of flax containing less than 85 %   200 DH/KG
                  of flax, of a width of no more than 160cm,
                  other than bleached or unbleached
 53.10. 10.90     Woven fabrics of jute or of other textile bast      10 DH/KG
 53.10. 90.90     fibres of heading No 53.03
 54.02, 31        Textured yarn of nylon or other polyamides          55 DH/KG
 54.02. 32
 54.02. 33        Textured polyester yarn                             40 DH/KG
 54.06. 10.91.21
 54.02. 39.00.20  Textured polyethylene or polypropylene yarn         40 DH/KG
 54.06. 10.91.40
 54.03. 20.00.90  Other textured yarns of man-made filaments          40 DH/KG
 54.06. 20.91.90  other than acetate
 54.07.41.99.91    Fabrics containing at least 85% by weight of     200 DH/KG
                   filaments of nylon or other polyamides,
                   unbleached, clear, for glazing
 54.07.51.99.21    Fabrics containing at least 85% by weight of     200 DH/KG
                   textured polyester filaments, bleached or
                   unbleached, clear, for glazing
 54.07.60.90.21    Fabrics containing at least 85% by weight of     200 DH/KG
                   non-textured polyester filaments, bleached,
                   unbleached or scoured, clear, for glazing
 54.07.71.99.91    Other fabrics containing at least 85% by weight   200 DH/KG
                   of synthetic filaments, bleached or unbleached,
                   clear, for glazing
 54.07.42.99.20    Fabrics containing at least 85% of nylon or       200 DH/KG
 54.07.43.99.21    other polyamide filaments, dyed, printed or of
 54.07.44.99.21    yarns of different colours, clear, for glazing
                                                                         4/13
                                                                               82
 ---pagebreak--- 54.07.42.99.99 I Fabrics containing at least 85% of nylon or           I       200 DH/KG
54.07.43.99.99 other polyamide filaments, dyed, printed or of
54.07.44.99.99 yarns of different colours, of a width exceeding
                 57cm
54.07.52.99.99 Other fabrics containing at least 85% of                        200 DH/KG
54.07.53.99.99 textured polyester filaments, dyed, printed or of
54.07.54.99.99 yarns of different colours, of a width exceeding
                 57cm
54.07.60.90.69 Other fabrics containing at least 85% of non-                   200 DH/KG
54.07.60.90.89 textured polyester filaments, dyed, printed or of
54.07.60.90.99 yarns of different colours, of a width exceeding
                 57cm
54.07.72.99.99 Other fabrics containing at least 85% of              "         200 DH/KG
54.07.73.99.99 synthetic filaments, dyed, printed or of yarns of
54.07.74.99.99 different colours, of a width exceeding 57cm                  —
54.07.43.99.30 Jacquard fabrics containing at least 85%by                      200 DH/KG
54.07.53.99.30 weight of synthetic filaments
54.07.60.90.70
54.07.73.99.30 .
54.07.82.99.90 Jacquard fabrics containing at least 85%by                      200 DH/KG
54.07.83.99.99 weight of synthetic filaments, mixed mainly or
54.07.84.99.90 solely with cotton, dyed, printed or of yarns of
                 different colours
54.07.83.99.91 Jacquard fabrics containing less than 85%by                     200 DH/KG
                 weight of synthetic filaments, mixed mainly or
                 solely with cotton, dyed, printed or of yarns of
                 different colours
                                                                                            —
54.07.92.99.90 Other fabrics of synthetic filament yarn, dyed,           '     200 DH/KG
54.07.93.99.90 printed or of yarns of different colours
54.07.94.99.90                    ^
54.08.22.99.92 Dyed fabrics containing at least 85% by weight                  200 DH/KG
54.08.22.99.99 of filaments, strip and the like, artificial, of a
                  width exceeding 57cm
 54.08.23.99.31 Jacquard fabrics containing at least 85%by                     200 DH/KG
                  weight of filaments, strip and the like, artificial,
                  of a width exceeding 115cm but less than
                  140cm, weighing over 250g/m2, of yarns of                  -
                  different colours
                                                                           :
 54.08.23.99.39 Fabrics containing at least 85%by weight of                    200 DH/KG
                  filaments, strip and the like, artificial, of yarns
                  of different colours, measuring 195d or more,
                  of a width of 140cm or more (mattress ticking)
 54.08.23.99.99 Fabrics of yarns of different colours, containing               200 DH/KG
                  at least 85%by weight of filaments, strip and
                  the like, artificial, of a width of over 75cm        I
                                                                                    5/13
                                                                                          83
 ---pagebreak--- 54.08.24.99.99  Fabrics of yarns of different colours, containing  200 DH/KG
                at least 85%by weight of filaments, strip and
                the like, artificial, of a width of over 57cm
54.08.32.99.90  Other fabrics of artificial filament yarn, dyed,   200 DH/KG
54.08.33.99.99  printed or of yarns of different colours
54.08.34.99.90
54.08.33.99.91  Other jacquard fabrics of artificial filament      200 DH/KG
                yarn, of a width exceeding 115cm but less than
                 140cm, weighing over 250g/m2
54.08.33.99.92  Other fabrics of artificial filament yarn, of      200 DH/KG
                yarns of different colours, measuring 195d or
                more, of a width of 140cm or more (mattress
                ticking)
55.09           Yarn (other than sewing thread) of man-made         85 DH/KG
55.10           staple fibres, not put up for retail sale
55.11           Yarn (other than sewing thread) of man-made         55 DH/KG
                staple fibres, put up for retail sale
55.12 19.90.91  Printed fabrics containing at least 85%by weight   200 DH/KG
55.12 29.90.91  of synthetic staple fibres
55.12 ,99.90.91
55.12 ,19.90.99 Fabrics of yarns of different colours,             200 DH/KG
55.12 ,29.90.99 containing at least 85%by weight of synthetic
55.12 ,99.90.99 staple fibres
55.13 ,41.90.00 Printed fabrics of synthetic staple fibres,        200 DH/KG
55.13 ,43.90.00 containing less than 85%by weight of such
55.13 .49.90.00  fibres, mixed mainly or solely with cotton
55.14 ,41.90.90
55.14 .42.90.90
55.14 .43.90.90
55.14 .49.90.90
55.15 11.90.94   Other printed fabrics, ot polyester staple fibres 200 DH/KG
55.15 12.90.94
55.15 13.90.94
55.15 19.90.94
55.15, 21.90.94  Other printed fabrics, of acrylic or modacrylic   200 DH/KG
55.15, 22.90.94  staple fibres
55.15, 29.90.94
55.15 .91.90.94  Other printed fabrics, of other staple fibres     200 DH/KG
55.15 .92.90.94
55.15 .99.90.94
                                                                       6/13
                                                                             84
 ---pagebreak--- 55.15. 11.90.10 Other fabrics of polyester staple fibres,             200 DH/KG
55.15. 11.90.99 jacquard, of a width exceeding 115cm but less
55.15. 12.90.10 than 140cm, weighing over 250g/m2, or other,
55.15. 12.90.99 of yarns of different colours
55.15. 13.90.10
55.15. 13.90.99
55.15. 19.90.10
55.15. 19.90.99
55.15 .21.90.10  Other fabrics of acrylic or modacrylic staple        200 DH/KG
55.15 .21.90.99  fibres, jacquard, of a width exceeding 115cm
55.15 .22.90.10  but less than 140cm, weighing over 250g/m2, or
55.15 .22.90.99  other fabrics, of yarns of different colours
55.15 .29.90.10
55.15 .29.90.99
55.15 ,91.90.10  Other fabrics of other synthetic staple fibres,      200 DH/KG
55.15 ,91.90.99 jacquard, of a width exceeding 115cm but less
55.15 .92.90.10  than 140cm, weighing over 250g/m2, or other
55.15 .92.90.99  fabrics, of yarns of different colours
55.15 .99.90.10
55.15 .99.90.99
55.16.14.90.00   Printed fabrics containing at least 85%by weight     200 DH/KG
                 of artificial staple fibres
55.16.23.90.20   Fabrics of artificial staple fibres, containing at   200 DH/KG
                 least 85% by weight of such fibres, mixed
                 mainly or wholly with synthetic filaments,
                jacquard, of a width exceeding 115cm but less
                 than 140cm, weighing over 250g/m2, of yarns
                 of different colours
55.16.23.90.30   Fabrics of artificial staple fibres, containing less 200 DH/KG
                 than 85% by weight of such fibres, mixed
                 mainly or wholly with synthetic filaments,
                jacquard, of a width of 140cm or more
                 (mattress ticking), of yarns of different colours
55.16.24.90.00   Printed fabrics of artificial staple fibres          200 DH/KG
55.16.34.90.00   containing less than 85% by weight of such
55.16.44.90.00   fibres
55.16.94.90.0
56.05 (except    Metallised yarn, whether or not gimped, being         85 DH/KG
56.05.00.90.00   textile yarn, or strip or the like of heading No
)                5404 or 5405, combined with metal in the form
                 of thread, strip or powder, or covered with
                 metal
56.06.00.10.10    Yarns of chenille, silk, waste silk other than       85 DH/KG
                 noil, noil silk, spun yarn or yarn of heading No
                 56.05, or metal yarn
                                                                          7/13
                                                                                85
 ---pagebreak--- 56.06.00.91.00 I Yarn, strip and the like of heading Nos 54.04         I    85 DH/KG
                 or 54.05 other than those of heading No 56.05
                 and other than yarns of horsehair, gimped silk,
                 waste silk other than noil or of noil silk
57.02 (except    Carpets and carpeting                                "     800 DH/m 2    "
57.02.10 and                                                                400 DH/m 2
57.02.20)
57.03
EX 57.04
57.05
              :
EX 58.01         Woven pile fabrics and chenille fabrics, other             40 DH/KG
                 than fabrics of heading No 58.06, impregnated,
                 coated, or plastic-covered or -laminated
58.01.21.19.00 Uncut cotton weft pile fabrics                              200 DH/KG
58.01.21.90.00                                                           —
58.01.22.90.10 Woven pile fabrics weighing more than 350                   200 DH/KG
58.01.23.90.10    g/m2.
58.01.24.90.10
58.01.22.90.20 Other woven cotton pile fabrics                             200 DH/KG
58.01.22.90.90
58.01.23.90.20
58.01.23.90.90
58.01.24.90.20
58.01.24.90.90
58.01.25.90.20
58.01.25.90.90
58.01.31.19.00 Woven weft pile fabrics of man-made fibres                  200 DH/KG
58.01.31.90.00
58.01.32.19.00
58.01.32.90.00
58.01.33.19.00
58.01.33.90.00
58.01.90.35.00 Woven pile fabrics and chenille fabrics, of jute              10 DH/KG
                 or other textile bast fibres (other than articles of
                 heading No 58.06), referred to in note 2 to
                 Chapter 58
EX 58.02         Terry towelling and similar woven terry fabrics         - 200 DH/KG
                 other than those of heading No 58.06; tufted
                 textile fabrics, other than those of heading No
                 57.03, impregnated, coated, or plastic-covered
                 or -laminated
58.02.19.19/90 Terry towelling and similar woven terry fabrics,            200 DH/KG
EX               of unbleached textiles
58.02.20.90
58.03.90.30.00 Gauze, other than that of heading No 58.06, of                10 DH/KG
                 jute or other textile bast fibres of heading No
                 53.03
                                                                                8/13
                                                                                       86
 ---pagebreak---  EX 58.04        I Tulles and other net fabrics, not including      \            40 DH/KG
                   woven, knitted or crocheted fabrics, lace in the      "
                   piece, in strips or in motifs, impregnated,
                   coated, covered or laminated with plastics
 58.11.00.41       Textile products in the piece, composed of one                40 DH/KG    "
                   or more layers of textile materials assembled by
                   stitching or otherwise, other than embroidery of
                   heading No 58.10, impregnated, coated,
                   covered or laminated with plastics
 58.11.00.94.00 Textile products in the piece, composed of one              '    10 DH/KG
                   or more layers of textile materials assembled
                   with padding by stitching or otherwise, other
                   than embroidery of heading No 58.10, of
                   fabrics of heading No 53.10.
 59.03             Fabrics impregnated, coated, covered or                     —40 DH/KG
                   laminated with plastics, other than those of
                   heading 59.02
 59.05.00.31       Textile wall coverings impregnated, coated,            ""     40 DH/KG
                   covered or laminated with plastics
"EX                Oil cloth and other textile fabrics coated with    "          40 DH/KG
 59.07.00.20       preparations with a basis of drying oil
  EX 60.01.21 ' Pile fabrics, knitted or crocheted, other than         ~        200 DH/KG
  EX 60.01.22       "long pile" fabrics, other than unbleached
  EX 60.01.29
  EX 60.01.91
  EX 60.01.92
  EX 60.01.99
  60.02.41,99.00 Other fabrics, warp knit (including those made                 200 DH/KG
  60.02.42.99.00 on galloon knitting machines)
  60.02.43.99
  60.02.49.99.00                  .
                                                                             :
  60.02.91.99.00 Other knitted or crocheted fabrics                 "           200 DH/KG
  60.02.92.99.00 •
  60.02.93.99.21
  60.02.93.99.22
  60.02.93.99.29
  60.02.93.99.90
I 60.02.99.99.00 |                                                                  -
                                                                                      9/13
                                                                                           87
 ---pagebreak--- 61.04.11        I Women's or girls' suits, ensembles, jackets,      I 600 DH/KG
61.04.12          blazers, trousers, bib-and-brace overalls,
61.04.13          breeches and shorts, knitted or crocheted
61.04.19
61.04.21
61.04.22
61.04.31
61.04.32
61.04.33
61.04.39
(except
61.04.39.00.10
)
61.04.61
61.04.62                                                              _
61.04.63
61.04.69-
61.04.41          Dresses, skirts, divided skirts, knitted or         600 DH/KG
61.04.42          crocheted
61.04.43
61.03.44
61.03.49
 61.04.51
 61.04.52
 61.04.53
 61.04.59                              .
 61.06 (except    Women's or girls' blouses, shirts and shirt-        500 DH/KG
 61.06.90.00.10   blouses, knitted or crocheted
 61.06.90.00.20
2                           .                ;
 EX 61.07         Men's or boys' underpants, briefs, nightshirts,     350 DH/KG
                  pyjamas, bathrobes, dressing gowns and similar
                  articles, knitted or crocheted
 EX 61.08         Women's or girls' slips, petticoats and négligés,   350 DH/KG
                  knitted or crocheted
 61.09            T-shirts, singlets and other vests, knitted or      350 DH/KG
                                           :
                  crocheted
 61.08            Women's or girls' slips, petticoats and négligés,   350 DH/KG
                  knitted or crocheted
 61.09            T-shirts, singlets and other vests, knitted or '    400 DH/KG
                  crocheted
                                                                          10/13
                                                                                88
 ---pagebreak--- 61.10.10       Jerseys, pullovers, cardigans, waistcoats and      400 DH/KG
61.10.20       similar articles, knitted or crocheted
61.10.30
61.10.90
(except
61.10.90.00.91
)
61.12.11       Track suits                                         450 DH/KG
61.12.12
61.12.19
62.03.31       Men's or women's jackets and blazers            1250 DH/UN1T
62.03.32
62.03.33
62.03.39
62.04.31
62.04.32
62.04.33
 62.04.39
 62.03.11       Men's or boys'suits or ensembles; women's or   1750 DH/UN1T
 62.03.12       girls' suits or ensembles
 62.03.19
 62.03.21
 62.03.22
 62.03.23
 62.03.29
 62.04.11
 62.04.12
 62.04.13
 62.03.19
 62.04.21
 62.04.22
 62.04.23
  62.04.29
  EX 62. 03.41  Men's, boys', women's or girls' trousers or      500 DH/UNIT
  EX 62. 03.42  bib-and-brace overalls
  EX 62. 03.43
  EX 62. 03.49
  EX 62, 04.61
  EX 62, 04.62
  EX 62, 04.63
  EX 62. 04.69
  EX 62.04.41   Dresses, other than those of noil silk or silk  1000 DH/UNIT
  EX 62.04.42   waste other than noil
  EX 62.04.43
  EX 62.04.44
  EX 62.04.49
  (except
  62.04.49.10)
                                                                       11/13
                                          11
 ---pagebreak---  62.05            I Men's or boys' shirts; women's or girls'            I   200 DH/UNIT
 62.06 (except      blouses, shirts and shirt-blouses
 62.06.10)                                           •                      ~
 63.01 (except      Blankets (other than electric blankets)                     150 DH/KG
 63.01.10)
 63.02              Bed linen, table linen, toilet linen and kitchen           400 DH/KG
                    linen
 EX 63.05.10        Sacks and bags, of a kind used for the packing               10 DH/KG
 EX 63.05.20        of goods, of jute of other textile bast fibres of
                    heading No 53.03, imported empty
 EX 63.05.31        Sacks and bags, of a kind used for the packing        '      28 DH/KG
 EX 63.05.39        of goods, of man-made textile materials,
                    imported empty
 EX 63.05.90        Sacks and bags, of a kind used for the packing           ___ 10 DH/KG
                    of goods, of other textile materials, imported
                    empty
 63.06.11           Tarpaulins, awnings and sunblinds                            40 DH/KG
 63.06.12
 63.06.19                                                                 .
 63.06.21           Tents                                                        40 DH/KG
 63.06.22
 63.06.29                                         •                     |
HEX             ~~ Footwear with outer soles and uppers of leather           300 DH/PAIR
 64.03.59.00.30     (not covering the ankle)
 EX
 64.03.59.00.41
 EX
 64.03.59.00.59
 EX
 64.03.59.00.91
 EX
 64.03.59.00.99
 EX                  Other footwear with leather uppers (not                 300 DH/PAIR
 64.03.99.00.30      covering the ankle)
 EX
 64.03.99.00.41
 EX
 64.03.99.00.49
  EX
 64.03.99.00.91
  EX
 64.03.99.00.99
  EX                 Other footwear with leather or composition              300 DH/PAIR
 64.05.10.00.91      leather uppers
 EX
 64.05.10.00.99
"EX                  Other footwear        '                          '      300 DH/PAIR
 64.05.90.00.40
  EX
 64.05.90.00.90
                                                                                    12/13
                                              12
 ---pagebreak--- 68.13              I Friction material and articles thereof (for        T 1 2 0        DH/KG
                     example, sheets, rolls, strips, segments, discs,
                     washers, pads) not mounted, for brakes, for
                     clutches or the like, with a basis of asbestos, of
                     other mineral substances or of cellulose,
                     whether or not combined with textile or other
                     materials                                               '•'•'
69.07 (except        Unglazed ceramic (except stoneware) flags and
69.07.10.00.91       paving, hearth or wall tiles :
69.07.90.00.91       - in biscuit form for the use of the industries in
)                    question                                                        19 DH/m 2
                     - other                                                         40 DH/m 2
69.07.10.00.91       Unglazed stoneware flags and paving, hearth or                       ^
69.07.90.00.91       wall tiles with a smallest side exceeding 5cm:
                     - imported by the entrepreneurs in question                  —
                     -other                                                       1,60 DH/KG
                                                                                 3,50 DH/KG
69.08 (except         Glazed ceramic flags and paving, hearth or wall            3,50 DH/KG
69.08.10.00.10        tiles
)                                                         s
 69.08.10.00.10       Glazed ceramic tiles, cubes and mosaic cubes                   60 DH/m 2
                      with a smallest side not exceeding 5cm
 69.10                Ceramic sinks, wash basins, wash basin                         11 DH/KG
                      pedestals, baths, bidets, water closet pans,
                      flushing cisterns, urinals and similar sanitary
                      fixtures
 70.13.10.00.11       Stemless glasses (tumblers), not cut, etched,
 70.13.29.00.21       engraved or decorated, of glass other than
                      crystal and other than that having a low
                      expansion coefficient:                                        26 DH/KG
                      - with a capacity of under 250ml                               13 DH/KG
                      - with a capacity of 250ml or more
 73.21-. 11.1.1.00    Gas cookers and appliances; dual-fuel cookers        "         60 DH/KG
 73.21.11.13.00       and appliances
 73.21.11.91.00
 73.21.11.93.00
 73.21.81.10.00
 73.21.81.20.00
 82.01.30.00.11        Mattocks and picks                                            20 DH/KG
 82.01.30.00.19
 EX                    Hoes.                                                         32 DH/KG
 82.01.30.00.90
 82.05.20.001)0"       Hammers and sledge hammers                                    32 DH/KG
  83.01.30             Locks                  '                                      50 DH/KG
  83.01.40
  EX                   Internal combustion engines of a cylinder                   1800 DH/KG
  84.07.31.10.00       capacity of 50cc or less
                                                                                        13/13
                                                13
                                                                                               I
 ---pagebreak---  84.09.91.21.00 I Cylinder blocks for mopeds of a cylinder          \        200 DH/KG
                  capacity of 50cc or less                                      •             _
 t4.(ÈM.iÙ.20     Pistons lor mopeds of a cylinder capacity or               300 DH/KG
                  50cc or less
 84.18.21.00.10 Household type refrigerators of a capacity of               3000 D H / m 3
 84.18.21.00.90 500 litres or less                                              OUTSIDE
 84.18.22.00.90
 84.18.29.00.90
 4.21.23.00.00    Filtering or purifying machinery and apparatus            - 80 DH/KG
 84.21.29.10.00   for gases and liquids, for engines                         CAV TYPE
 84.21.31.00.00                                                             - 4 5 DH/KG
 84.21.39.10.00                                                                   OTHER
 84.50.11.10.00 Washing machines (4 to 6 kg of laundry)                  4000 DH/UNIT
 84.50.12.10.10
 84.50.19.10.10
 84.50.19.10.90                                    ;
 84.81.80.40      Taps, cocks, valves and similar appliances for               85 DH/KG
                  buildings
 85.06.19.10.10 Dry batteries producing under 10 Volts.                 '      32 DH/KG
 85.06.20.10.10
 85.06.11.00.10
 85.06.12.00.10
 85.06.13.00.10
"EX               Electric and dual-fuel cookers                     "         60 DH/KG
 85.16.60.00
 85.35.90.10      Bars for connecting electrical circuits and parts            80 DH/KG
  85.36.90.10     of such circuits
  85.38.90.20
  86.36.50.11     Switches and parts of switches for household         ~~      80 DH/KG
  EX              use
  85.38.90.91.10
  85.36.61.10     Lamp-holders and parts of lamp-holders                     120 DH/KG
  85.38.90.10
  85.36.69.10     Plugs and sockets and parts of plugs and sockets             80 DH/KG
 EX               for household use
  85.38.90.91.10
  85.39.22        Filament lamps of a power not exceeding 200W            ~    45 DH/KG
                  and for a voltage exceeding 100V
  87.08.31        Mounted brake linings for motor vehicles                   120 DH/KG
  87.08.39
                                                                  :
  87.14.11.00.10^ Motorcycle saddles                                       70 DH/UNIT
  87.14.95.00     Bicycle saddles                        '       !         80 DH/UNIT
_                 _ _                                                       25 DH/PAIR
  87.14.19.00.99
  EX
  87.14.93.00
                                                                                  14/13
                                           14                                              S2
 ---pagebreak---  EX             Crank-gear sets                                       9 DH/SET
 87.14.19.00.99
 EX
 87.14.96.00
"Ëx"            Steering gear                                         9 DH/SET
 87.14.19.00.99
 EX
 87.14.99.00.99
 90.28.30.10.00 Low- and medium-voltage electricity meters
                - for single phase                                 185 DH/UNIT
                - for three-phase                                  412 DH/UNIT
 NEW CARS:                                                 69 500 DH per car
 USED CARS:                                                65 000 DBTper car
                                                                         15/13
                                                                               93
 ---pagebreak---                       ANNEX 6*
                         List 1
CN CODE                            DESCRIPTION
     40122000 Used pneumatic tyres
       630900 Worn clothing and other worn articles
ex 87012019   Road tractors, including used tractors for hauling;
   8701904290 other wheeled road tractors, used
   8701904990
   8702109919 Motor vehicles for transporting groups of passengers,
   8702109999 with compression-ignition or other internal combustion
   8702109290 piston engine, used
   8702902290
   8702902919
   8702902999
   8704219039 Motor vehicles for transporting goods, with
   8704219069 compression-ignition, spark-ignition or other internal
   8704219079 combustion piston engine, used
   8704219099
   8704229029
   8704229049
   8704229059
   8704229099
   8704239029
   8704239049
   8704239059
   8704239099
   8704319039
   8704319069
   8704319079
   8704319099
   8704329029
   8704329049
   8704329059
   8704329099
   8705100090 Special-purpose motor vehicles other than those
   8705909099 principally designed for the transport of persons or
              goods, used
   8716319099 Other tanker-trailers and tanker semi-trailers and other
   8716399090 trailers and semi-trailers, for the transport of goods,
              etc., used
                                                                       9
 ---pagebreak---                                          List 2
          CNCODE            |                        DESCRIPTION
          ex 73211111         Cookers and gas appliances, used
          ex 73211121
          ex 84089090         Motors for irrigation, used
"         ex 84181000         Refrigerators and freezers, used
          ex 84182100
          ex 84182200
          ex 84182900
          ex 84501110         Washing machines, used
          ex 84501210
          ex 84501910
          ex 85166000         Electric and dual-fuel cookers, used
          ex 87111011         Mopeds, used
                                                     —
          ex 87120000     ~   Bicycles used            ~
 * The concept of used goods will be governed by a benchmark of age, based on the
length of time for which the goods have been in use.This should be determined jy the
parties six months before the Agreement enters into force.
The concept of used goods will not apply to reconditioned goods which are recognized
as complying with the technical regulations in force in Morocco.
                                                                                     95
 ---pagebreak--- Annex 7
relating to intellectual, industrial and commercial property
1.      By the end of the fourth year after the entry into force of the Agreement,
Morocco shall accede to the following multilateral conventions on the protection of
intellectual, industrial and commercial property:
        International Convention for the Protection of Performers, Producers of
        Phonograms and Broadcasting Organizations (Rome, 1961)
        Budapest Treaty on the International Recognition of the Deposit of Micro-
        organisms for the Purposes of Patent Procedure (1977, amended in 1980)
         Patent Cooperation Treaty (1970, amended in 1979 and modified in 1984);
          International Convention for the Protection of the New Varieties of Plant (Act
         of Geneva, 1991);
 2.      The Association Council may decide that paragraph 1 of this Annex applies to
 other multilateral conventions in this field.
 3.      The Contracting Parties express their attachment to observing the obligations
 flowing from the following multilateral conventions:
         Paris Convention for the Protection of Industrial Property in the 1967 Act of
         Stockholm (Paris Union);
         Madrid Agreement Concerning the International Registration of Marks in the
         1969 Act of Stockholm (Madrid Union);
         Berne Convention for the Protection of Literary and Artistic Works in the Act of
         Paris of 24 July 1971;
         Protocol Relating to the Madrid Agreement Concerning the International
         Registration of Marks (1989);
         Nice Agreement Concerning the International Classification of Goods and
         Services for the purposes of the'Registration of Marks (Geneva, 1977)
                                                                                          96
 ---pagebreak---                     PROTOCOL NO 1
     ON THE ARRANGEMENTS APPLYING TO IMPORTS INTO
THE COMMUNITY OF AGRICULTURAL PRODUCTS ORIGINATING IN
                      MOROCCO
                                                      97
 ---pagebreak---                                                 ARTICLE 1                              -   '   '
1. The products listed in the Annex, originating in Morocco shall be admitted for import
into the Community in accordance w i t h the conditions set out below and in the Annex.
2. Import duties shall be either eliminated or reduced by the percentage indicated in
respect of each product in column (a).                                                       .
Where the C o m m o n Customs Tariff provides for the application of ad valorem customs
duties and a specific customs duty in respect of certain products, the rates of reduction
s h o w n in column (a) and in column (c), as referred t o in paragraph 3, shall apply only to the
ad valorem customs duty.
3. The customs duties shall be eliminated in respect of certain products w i t h i n the limits of
the tariff quotas s h o w n against them in column (b).
The Common Customs Tariff duties in respect of the quantities imported in excess*"Of the
quotas shall be reduced by the percentage indicated in column (c).
4 . The reference quantities fixed in respect of certain other products exempt f r o m c u s t o m s
duties are s h o w n in column (d).
 Where imports of a product exceed the reference quantities, the Community may, having
 regard to an annual review of trade f l o w s which it shall carry out, make the product
 concerned subject to a Community, tariff quota the volume of which shall be equal t o the
 reference quantity. In such a case, for quantities imported in excess of the quota, the
 common customs tariff duty shall, according to the product concerned, be applied in full or
 reduced, as indicated in column (c).
 5. For some of the products referred to in paragraphs 3 and 4 and indicated in c o l u m n (e),
 the quotas or reference quantities shall be increased from 1 January 1 9 9 7 t o 1 January
 2 0 0 0 on the basis of four equal instalments each corresponding to 3 % of these a m o u n t s .
 6. For some of the products other than those referred to in paragraphs 3 and 4 and
 indicated in column (eh the Community may fix a reference quantity as provided for in
 paragraph 4 if, in the light of the annual review of trade which it shall carry out, it
 establishes that the volume of imports may cause difficulties on the C o m m u n i t y market. If,
 subsequently, the product is subject to a tariff quota under the conditions set o u t in
 paragraph 4 , the Common Customs Tariff duty shall be applied in full or reduced, depending
 on the product concerned, by the percentage shown in column (c) in respect of the
 quantities imported in excess of the quota.
                                                 ARTICLE 2
  1.       In the case of the products originating in Morocco which are referred t o in Articles 3
 and 4, the entry price levels from which specific duties will be reduced t o zero shall be the
 prices hereinafter referred to as "agreed entry prices", within the limits of the m a x i m u m
 quantities, periods and conditions stipulated in those Articles.
  2.       These agreed entry prices shall be reduced in the same proportions and at the same
 pace as the entry prices bound w i t h the WTO.
 3 (a)      If the entry price of a particular lot is 2 % , 4 % , 6 % or 8 % below the agreed entry
           price, the specific customs duty shall be .?%, 4 % , 6 % or 8 % of the agreed entry
           price, as appropriate,
     (b)    If the entry price of a particular lot is below 9 2 % of the agreed entry price, the
           specific customs duty bound w i t h the WTO shall apply
                                                                                                     98
 ---pagebreak--- 4.         Morocco hereby undertakes to ensure that total exports to the Community during
the periods and under the conditions specified in this Protocol do not exceed the quantities
agreed upon in Articles 3 and 4.                                                                       -
5.         The aim of the specific arrangements established by this Article shall be to preserve
the level of Morocco's traditional exports to the Community and to avoid disturbing
Community markets.
6.         The t w o Parties shall consult each other during the second half of every year in
order to examine trade for the previous year. Such consultations may also take place at any
time if one of the Parties so requests, within three working days of that request. The
Parties shall take whatever steps are appropriate to ensure that the objective described in
Article 2(5), Article 3 and Article 4 of this Protocol is fully achieved.
                                                          ARTICLE 3
           For fresh tomatoes falling within CN code 0 7 0 2 0 0 :
           (a)        from 1 October to 3 March and for an agreed quantity of 1 5 0 6 7 6 tonnes
                      divided month by month as described below, the entry price levels from
                       w h i c h specific duties will be reduced to zero shall be as f o l l o w s :
                 Period                          Quantities                                  Apreed entry price
                                                  (tonnes)                                    (ECU per tonne)
   October                                                    5 000                                 500
   November to March                                        145 676                                 500
   divided as follows:
           November                                                         18 601
           December                                                         36 170
           January                                                          30 749
           February                                                         33 091
           March                                                            27 065
   Total                                                    150 676
            (b)        From 1 November t o 31 March:
                       (i)          if, in any given m o n t h , the quantity specified in subparagraph (a) has
                                    not been used up, the balance of that quantity, up to 2 0 % , may be
                                    carried over to the next month;
                       (ii)         the quantity specified may be exceeded by up to 2 0 % in any given
                                    month, provided that the overall limit of 145 6 7 6 tonnes is not
                                    exceeded.
            (c)        Morocco shall notify the Commission of weekly exports to the C o m m u n i t y
                       w i t h i n a space of time which allows precise and accurate reporting. That space
                       of time must not exceed fifteen days.
 2.         For fresh courgettes falling within CN code 0 7 0 9 9 0 :
            (a)        from 1 October to 20 April and for a maximum quantity of 5 OOO tonnes, the
                       entry price level from which specific duties will be reduced to zero shall be
                       ECU 451 per tonne.
            (b)        Morocco shall notify the Commission monthly of of the quantities exported
                       during the previous m o n t h .
                                                                                                                99
 ---pagebreak---                                                ARTICLE 4
1.         In the case of the products listed below, the entry price levels from which specific
duties will be reduced to zero shall be as follows, within the limits of the quantities'and
periods stipulated:
             Product                  Period               Quantity             Agreed entry price
                                                           (tonnes)              (ECU per tonne)
   Artichokes                     1 November -                          500                        600
   (ex 0709.10)                   31 December
   Cucumbers                      1 November -                        5000                         500
   (ex 0707)                         31 May
   Clementines                    1 November -                      110000                         500
   (ex 0805.20)                   end February
   Oranges                        1 December -                      300 000               ~"~      275
   (ex 0805.10)                      31 May
                                                                                                       no
 ---pagebreak---     CN code                              Description                         Customs duty rate     Tariff quota    Rate of duty     Reference         Specific
                                                                                 reduction                      reduction beyond     quantity       provisions
                                                                                                                existing or future
                                                                                                                   tariff quotas
                                                                                    (%)              (tonnes)            (%)         (tonnes)
                                                                                                                          c
                                                                                                         b
                                                                                     a                                                   d               e
   0101 19 10 Horses for slaughter (a)                                                         100                               80               art. 1(6)
   0101 19 90 Other horses                                                                     100                               80               art. 1(6)
ex 0204       Meat of sheep or goats, fresh, chilled or frozen, other than                    100                                 -
              meat of domestic sheep
   0205 00    Meat of horses, asses, mules or ninnies, fresh, chilled or                      100                                80               art. 1(6)
              frozen
   0208       Other meat and edible meat offal, fresh, chilled or frozen                      100                                 -
ex 0602       Other live plants (including their roots), cuttings and slips;                  100                                 0           300 art. 1(5)
              mushroom spawn, other than roses
ex 0602 40    Roses, grafted or not, other than cuttings                                      100                                60               art. 1(6)
      o
 ---pagebreak--- Annex to Protocol 1 Morocco
    CN code                                Description      Customs duty rale     Tariff quota        Rate of duty    Reference    Specific
                                                                reduction                          reduction beyond    quantity   provisions
                                                                                                   existing or future
                                                                                                      tariff quotas
                                                                   (%)              (tonnes)                (%)        (tonnes)
                                                                                                             c
                                                                                        b
                                                                    a                                                      d          e
   0603 10        Cut flowers and flower buds, fresh                                     1995/96 :
                                                                                     2000
     ex 10 11     Roses, from 15 October to 14 May **
     ex 10 51                                                                            1996/97 :
                                                                                     2400
     ex 10 13     Carnations, from 15 October to 31 May **
     ex 10 53                                                              100**         1997/98 :                  0
                                                                                     2600
     ex 10 21     Gladioli, from 15 October to 14 May
     ex 10 61                                                                             1998/99
                                                                                   and following
     ex 10 25     Chrysanthemums, from 15 October to 14 May                           periods :
     ex 10 65                                                                         3000
    ex  10 15                                                                            1995/96 :
    ex  10 55     Orchids, from 15 October to 14 May                                 1600
    ex  10 29                                                                 100        1996/97 :                  o
    ex  10 69     Other, from 15 October to 14 May                                  1700
                                                                                         1997/98 :
                                                       1                                                                        t
                                                                                    1900
                                                                                         1998/99
                                                                                   and following
                                                                                     periods :
                                                                                   2000
 ---pagebreak--- J ex 0701 90 51 New potatoes, from 1 December to 31 April (b)  100 120 000  40
[ ex 0701.90.90
  ex 0702 00    Tomatoes                                      100* 150 676 60* art. 1(5)
                                                                               art. 2 and
                                                                               art. 3     j
            O
            CO
 ---pagebreak---                                                                                                                                                                    ANNEXE
    CN code                                    Description                               Customs duty rate  Tariff quota      Rate of duty      Reference      Specific
                                                                                             reduction                     reduction beyond*     quantity     provisions
                                                                                                                           existing or future
                                                                                                              (tonnes)        tariff quotas
                                                                                                (%)
                                                                                                                                  • ( % )
                                                                                                                                                 (tonnes)
                                                                                                                                      c
                                                                                                                  b
                                                                                                 a
                                                                                                                                                     d
 ex 07 03      Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or                100                                   0           150   art. 1(5)
               chilled
ex 0703 10 11  Onions, from 15 February to 15 May                                                       100       7000 (1)                   60                 art. 1(5)
ex 0703 10 19
 ex 0704 90 90 Chinese leaves, from 1 November to 31 December                                           100            120                    0
ex 0705 11     Iceberg lettuce, from 1 November to 31 December                                          100            120                    0
ex 0704        Cabbages, cauliflowers, kohlrabi, kale and similar edible brassrcas,
               other than Chinese leaves                                    /
    0705       Lettuce and chicory
                                                                                                        100                                   0           500   art. 1(5)
    0706       Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar
               edible roots
ex 0707        Cucumbers and gherkins                                                                  100*          5000                     0                art. 1(5)
                                                                                                                                                               art.2 and
                                                                                                                                                                  art.4
ex 0708 10 20  Peas (Pisum sativum), from 1 October to 30 April                                         100                                  60               'art. 1(6)
ex 0708 10 95                                                                                                            I                              _
                                                                                                                         !
ex 0708 20 20  Beans (Vigna spp. Phaseolus spp.), from 1 November to 30 April                           100                                  60                art. 1(6)
ex 0708 20 95
ex 0709 10     Artichokes, from 1 October to 31 December                                               100*                                 30*                art. 1(6)
                                                                                                                                                               art.2 and
                                                                                                                                                                  art.4
        AH
 ---pagebreak---                                                                                                                                                             ANNEXE
 ex 0709 20 00       Asparagus, from 1 October to 31 March                                   100                                     0                  art. 1(6)
 ex 0709 30 00 "    Aubergines, from 1 December to 30 April                                  100                                   60                   art. 1(6)
      0709 60 10    Sweet peppers                                                            100                                   40          3000     art. 1(5)
    CN code                         Description                Customs duty rate     Tariff quota         Rate of duty reduction       Reference         Specific
                                                                   reduction                             beyond existing or future      quantity       provisions
                                                                                                               tariff quotas
                                                                                                                     (%)
                                                                      (%)              (tonnes)                       c                 (tonnes)
                                                                       a                   b                                                d                e
 ex 0709 60 99    Other fruits of the genus Capsicum or of the                   100                                               0                     art. 1(6)
                  genus Pimenta, from 15 November to 30
                 June
 ex 0709 90       Courgettes, from 1 November to 30 May                         100*               5000                         60*                   art. 1(5)
                                                                                                                                                      art.2 and
                                                                                                                                                      art. 3
ex 0709 90 90    Okra, from 15 February to 15 June                               100                                               0                  art. 1(6)
ex 0709 90 90    Wild onions of the species Muscari                              100             7000(1)                         60                   art. 1(5)
                 comosum, from 15 February to 15 May
    0709 40 00   Celery other than celeriac
ex 0709 51       Mushrooms other than cultivated mushrooms
                 Spinach, New Zealand spinach and orache
   0709 70 00    spinach                                                         100               8000                            0                  art. 1(5)
ex 0709 90
ex 0710          Frozen vegetables other than peas and other                     100               6000                            0                  aVt. 1(5)
                 fruits of the genus Capsicum or of the genus                                                                                       \
                 Pimenta                                                                                    I
   0710 21 00    Peas                                                            100                                             30                   art. 1(6)
ex 0710 29 00
   0710 80 59    Other fruits of the genus Capsicum or of the                    100                                               -
                 genus Pimenta
a*
 ---pagebreak---    0711 10 00 Onions
   0711 40 00 Cucumbers and gherkins                    100 0 500 art. 1(5)
ex 0711 90    Other vegetables; mixtures of vegetables,
              excluding peppers
 ---pagebreak---      CN code                             Description                            Customs duty rate reduction Tariff quota    Rate of duty      Reference          Specific
                                                                                                                              reduction        quantity        provisions
                                                                                           (%)                                 beyond
                                                                                                              (tonnes)       existing or
                                                                                                                            future tariff
                                                                                                                                quotas         (tonnes)
                                                                                                                                 < % ) •
                                                                                            a                                      c
                                                                                                                  b
                                                                                                                                                                      e
    0711 20 10 Olives for uses other than the production of oil (c)                                     100                               60       d          art. 1(6)
    0711 30 00 Capers                                                                                   100                               90                  art. 1(6)
                                                                                                                                                                    .
   0711 90 10  Fruits of the genus Capsicum or of the genus Pimenta, other                              100                                 -
               than sweet peppers
   0712        Dried vegetables, other than onions and olives                                           100                                0            500   art. 1(5)
   0713 10 10  Peas for sowing                                                                          100                               60            500
                                                                             i.
   0713 50 10  Broad beans and horse beans, for sowing                                                  100                               60                  art. 1(6)
ex 0713        Leguminous vegetables, other than for sowing                                             100                                 -
ex 0804 10 00  Dates, in immediate packings of a net content of 35kg or less                            100                                -
   0804 20     Figs                                                                                     100                                0            300   art. 1(5)
   0804 40     Avocados                                                                                .100                                0                  art. 1(6)
ex 0805 10     Fresh oranges                       .                                                  100*          340*000              80*                » art. 1(5),
                                                                                                                                                              art.2 and
                                                                                                                                                              art.4
 ---pagebreak---     CN code                              Description                      Customs duty rate  Tariff quota    Rate of duty       Reference         Specific
                                                                              reduction                    reduction beyond      quantity       provisions
                                                                                                           existing or future
                                                                                               (tonnes)       tariff quotas
                                                                                 (%)
                                                                                                                   (%)           (tonnes)
                                                                                                                     c
                                                                                  a                b
                                                                                                                                     d                 e
ex 0805 20    Mandarins (including tangerines and satsumas), fresh;                     100*       150 000                  80*              art. 1(5)? an.2 and
                                                                                                                                                     an.4
              Clementines, wilkings and similar citrus hybrids, fresh
ex 0805 30    Lemons, fresh                                                             100*                                80*                   art. 1(6)
ex 0805 10    Oranges, other than fresh
ex 0805 20    Mandarins (including tangerines and satsumas), clémentines,               100*                                  0        1 000     art. 1(5)
              wilkings and similar citrus hybrids, other than fresh
ex 0805 30    Lemons and limes, other than fresh
   0805 40    Grapefruit                                                                 100                                 80                   art. 1(6)
ex 0806       Table grapes, fresh, from 1 November to 31 July                           100*                                60*                   art. 1(6)
ex 0807 11 00 Watermelons, from 1 January to 15 June                                     100                                 50                   art. 1(6)
ex 0807 19 00 Melons, from 1 November to 31 May                                          100                                 50                 • art. 1(6)
   0808.20.90 Quinces                                                                    100          1000                    0
   0809 10    Apricots, fresh                                                           100*                                  0
   0809 20    Cherries, fresh                                                           100*                                  0          500    ,art. 1(5)
   0809 30
                                              1
              Peaches, including nectarines, fresh                                      100*
                                                                                                           1
                                                                                                                              0
ex 0809 40    Plums, from 1 November to 30 June                                         100*                                  -
 ---pagebreak---      CN code                               Description                       Customs duty rate Tariff quota     Rate of duty       Reference     Specific    II
                                                                                 reduction                    reduction beyond      quantity    provisions
                                                                                                             existing or future
                                                                                                 (tonnes)        tariff quotas
                                                                                                                      (%)           (tonnes)
                                                                                                                        c
                                                                                     a               b
                                                                                                                                        d              e
ex 0810 10 05  Strawberries, from 1 November to 31 March                                   100                                 60                 art. 1(6)
ex 0810 10 80
ex 0810 20 10  Raspberries, from 15 May to 15 July                                         100                                 50                 art. 1(6)
ex 0810 50 00 Kiwi fruit, from 1 January to 30 April                                       100                                  0           240
ex 0810 90 85 Pomegranates, from 15 August to 30 November                                  100                                  0                 art.-1(6.)
ex 0810.90.85 Barbary figs and medlars                                                      50                                   -
ex 0811       Fruit, uncooked or cooked by steaming or boiling in water, not               100                                 30                art. 1(6)
              containing added sugar, frozen
                                                                                         ;
ex 0812 90 20 Oranges, finely shredded, provisionally preserved                            100                                 80                art. 1(6)
ex 0812 90 95 Other citrus fruit, finely shredded, provisionally preserved                 100                                 80                 art. 1(6)
   0813 10    Apricots, dried                                                              100                                 60                 art. 1(6)
   0813 40 10 Peaches, including nectarines, dried                                          50                                  -
   0813 40 50 Papayas, dried                                                                50                                  -
   0813 40 95 Other fruit, dried                                                            50
   0813 50 12 Fruit salads of dried fruit other than plums                                  50                                  -
   0813 50 15
   0904 12 00 Pepper, crushed or ground                                                    100
   0904 20 31
                                                                                                                                                »
   0904 20 35 Peppers, other than crushed or 'ground(d)                                    100              I
  0904 20 39
  0904 20 90  Peppers, crushed or ground                                                   100                                  -
 ---pagebreak---     CN code
                                                                                                                                                 1  c     r
                                           Description                            Customs duty rate  Tariff quota    Rate of duty      Reference    Specific
                                                                                      reduction                   reduction beyond
                                                                                                                  existing or future
                                                                                                                                        quantity
                                                                                                       (tonnes)      tariff quotas
                                                                                         <%>
                                                                                                                          (%)
                                                                                                                            c                      provisions
                                                                                                                                        (tonnes)
                                                                                                           b
                                                                                          a
   0909       Seeds of anise, badian, fennel, coriander, cumin or caraway;                      100                                  -      d
              juniper berries
                                                                                                                                                        e
   0910       Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry                     100                                  -
              and other spices
   1001 10 00  Durum wheat                                                           ECU 0.73 per                                    -
                                                                                           tonne (2)
   1209 91 90 Other vegetable seeds (e)                                                          100                               60               art. 1(6) J
   1209 99 99 Other seeds and fruit, for sowing (e)                                             100                                60               art. 1(6)
   1211        Plants and parts of plants (including seeds and fruits), of a kind                100
               used primarily in perfumery, in pharmacy or for insecticidal,
               fungicidal or similar purposes, fresh or dried, whether or not
              cut, crushed or powdered
   1212 10    Locust beans, including locust bean seeds                                         100                                  -
   1212 20 00 Seaweeds and other algae                                                          100                                  -
   1212 30 00 Apricot, peach or plum stones and kernels                                         100                                  -
   1212 99 90 Other plant products                                                              100                                  -
ex 1302 20    Pectic substances, pectinates and pectates                                          25                                 -
      ^
     ^
 ---pagebreak---                                                                                                    ANNEXE
     1509          Olive oil and its fractions, whether or not refined, but not
                   chemically modified :
     1509 10 10    - Lampante virgin olive oil                                         10 0 art. 1(6)
     1509 10 90   - Other                                                              10 0 art. 1(6)'
     1509 90 00   - Other than virgin                                                   5 0 art. 1(6)
     1510         Other oils and their fractions, whether or not refined, but not
                  chemically modified, including blends of these oils o; fractions
                  with oils or fractions of heading No 1509
     1510 00 10   - Crude oils                                                         10 0 art. 1(6)
     1510 00 90 | - Other                                                               5 0 art. 1(6)
r*c*
                                                                                   1 1
 ---pagebreak---      CN code                            Description                  Customs duty rate    Tariff quota     Rate of duty      Reference  Specific
                                                                          reduction                     reduction beyond      quantity provisions
                                                »                                                       existing or future
                                                                                            (tonnes)       tariff quotas
                                                                             ( *  • )
                                                                                                                 (%)'         (tonnes)
                                                                                                                  c
                                                                                 a              b
                                                                                                                                  d          e
ex 2001 10 00 Cucumbers, not containing added sugar                                   100                                  -
ex 2001 10 00 Gherkins, prepared or preserved                                         100         3 200                    0            art! 1(5)
ex 2001 10 00 Onions, not containing added sugar                                      100                                  -
   2001 90 20 Fruits of the genus Capsicum, other than sweet peppers                  100                                  -
ex 2001 90 50 Mushrooms, not containing added sugar                                   100                                  -
ex 2001 90 65 Olives, not containing added sugar                                      100                                  -
ex 2001 90 70 Sweet peppers, not containing added sugar                               100                                  -
ex 2001 90 75 Red salad beetroot, not containing added sugar                          100                                  -
ex 2001 90 85 Red cabbage, not containing added sugar                                 100                                  -
ex 2001 90 96 Other, not containing added sugar                                       100                                  -
   2002 10 10 Peeled tomatoes                                                         100                                30             art. 1(6)
   2003 10 20 Mushrooms of the genus Agaricus                                         100                                50             art. 1(6)
   2003 10 30
   2003 10 80 Other mushrooms                                                         100                                60             art. 1(6)
   2003 20 00 Truffles                                                                100                                70             art. 1(6)
    CN code                             Description                  Customs duty rate    Tariff quota    Rate of duty       Reference  Specific
                                              1                          reduction                      Reduction beyond      quantity provisions
                                                                                                        existing or future
                                                                                            (tonnes)       tariff quotas
                                                                            (%)
                                                                                                                (%)           (tonnes)
                                                                                                                  c
                                                                               a                b
                                                                                                                                  d         e
 ---pagebreak---     2004 10 99 J Potatoes, other                                                                100                                 50            art. 1(6)
ex 2004 90 30    Capers and olives                                                              100                                   -
    2004 90 50   Peas (Pisum sativum) and green beans                                           100     10 440 (3)                  20
ex 2004 90 98    Artichokes                                                                     100                                 50             art. 1(6)
ex 2004 90 98    Other :
                Asparagus, carrots and mixtures                                                 100                                 20              art. 1(6)
                Other                                                                           100                                 50              art. 1(6) |
    2005 10 00  Homogenized vegetables :
                Asparagus, carrots and mixtures                                                 100                                 20              art. 1(6)
                Other                                                                           100                                 50              art. 1(6)
    2005 20 20  Potatoes, thinly sliced, fried or baked, whether or not salted or
                flavoured, in airtight packings, suitable for immediate                         100                                 50              art. 1(6)
                consumption
    2005 20 80  Potatoes, other                                                                 100                                 50              art. 1(6)
    2005 40 00  Peas (Pisum sativum)                                                            100     10 440(3)                   20
    2005 51 00  Beans, shelled                                                                  100                                 50              art. 1(6)
    2005 59 00  Beans, other                                                                    100     10 440 (3)                  20
   2005 60 00   Asparagus                                                                       100                                 20              art. 1(6)
   2005 70      Olives                                                                          100                                   -
   2005 90 10   Fruits of the genus Capsicum, other than sweet peppers                          100                                   -
   2005 90 30   Capers                                                                          100                                   -
   CN code                                  Description                           Customs duty rate Tariff quota     Rate of duty       Reference   Specific
                                                                                      reduction                    reduction beyond      quantity provisions
                                                                                                                   existing or future
                                                                                                      (tonnes)        tariff quotas                     t
                                                                                         (%)
                                                                                                                           (%)           (tonnes)
                                                                                                                                                  \
                                                 1                                                                           C
                                                                                                                   !
                                                                                          a               b
                                                                                                                                             d            e
  2005 90 50   Artichokes                                                                       100                                 50             art. 1(6)
  2005 90 60    Carrots                                                                         100                                 20             art. 1(6)
                                                                                      n
 ---pagebreak---     2005 90 70  Mixtures of vegetables                                           100 20  art. 1(6)
    2005 90 80  Other                                                            100 50  art. 1(6)
   2007 10 91   Homogenized preparations of tropical fruit                       100 50  art. 1(6)
   2007 10 99   Other                                                            100 50  art. 1(6)
   2007 91 90  Citrus fruit, other                                               100 50  art. 1(6)
   2007 99 91  Apple purée, including compotes                                   100 50  art. 1(6)  j
   2007 99 98  Other                                                              50 50   art. 1(6) j
   2008 30 51  Grapefruit segments                                                80
   2008 30 71
ex 2008 30 91
ex 2008 30 99
               Mandarins (including tangerines and satsumas), finely shredded;
               Clementines, wilkings and similar citrus hybrids, finely shredded
ex 2008 30 55  In immediate packings of a net content exceeding 1kg              100 80
ex 2008 30 75  In immediate packings of a net content not exceeding 1kg           80
ex 2008 30 59  Oranges and lemons, finely shredded                                80   -
ex 2008 30 79
 ---pagebreak--- 1                                                                                                                              C     T
       CN code                               Description Customs duty rate  Tariff quota      Rate of duty      Reference
                                                                                                                 quantity      Specific
                                                              reduction                    reduction beyond
                                                                                           existing or future                provisions
                                                                              (tonnes)        tariff quotas
                                                                 (%)
                                                                                                    (%)          (tonnes)
                                                                                                     c
                                                                  a               b
                                                                                                                     d             e
  ex 2008 30 91  Citrus fruit, finely shredded                           80                                   -
  ex 2008 30 99
  ex 2008 30 91  Citrus pulp                                             40                                   -
     2008 50 61  Apricots                                               100                                 20         7.560
      2008 50 69
  ex 2008 50 92  Apricot halves                                         100                                 50                 art. 1(6)
  ex 2008 50 94
 ex 2008 50 99   Apricot halves                                         100                                 50     7.200 (4)
 ex 2008 50 92   Apricot pulp                                           100         9 899                   30
 ex 2008 50 94
 ex 2008 70 92   Peach (including nectarine) halves                      50                                   -
 ex 2008 70 94
 ex 2008 70 99   Peach (including nectarine) halves                     100                                 50     7.200 (4)
 ex  2008 92 51  Mixtures of fruit                                      100            100                  55
 ex  2008 92 59
 ex  2008 92  72
 ex  2008 92  74
 ex  2008 92 76
 ex  2008 92  78
     2009 11     Orange juice                                           100    33 607 (5)'                                    ,art. 1(5)
     2009 19                                     I
                                                                                           1
     2009 20 11  Grapefruit juice                                        70
     2009 20 19
                                                            ]<K
 ---pagebreak---      CN code                               Description                          Customs duty rate Tariff quota     Rate of duty      Reference     Spec i lie 1
                                                                                                                                                              1
                                                                                    reduction                   reduction beyond      quantity    provisions
                                                                                                                existing or future
                                                                                                    (tonnes)       tariff quotas
                                                                                       (%)
                                                                                                                         (%)          (tonnes)
                                                                                                                          c
                                                                                        a               b
   2009 20 91 Grapefruit juice                                                                100                                70                art. 1(6)  |
   2009 20 99 Grapefruit juice                                                                100                                70           960
   2009 30 11 Juice of any other citrus fruit                                                 100                                60                art. 1(6)
   2009 30 19
ex 2009 30 31 Juice of any other citrus fruit except lemons                                   100                                60                art. 1(6)
   2009 30 39
ex 2204       Wine of fresh grapes                                                            100     95 200 hi                  80
ex 2204 21    Wines carrying a registered designation of origin, of the                       100     56 000 hi                    0
              following names: : Berkane, Sais, Béni M'Tir, Guerrouane,
              Zenunour and Zennata, in containers holding no more than 2
              litres, of an actual alcoholic strength by volume of no more than
              15% vol.
   2301       Flours, meals and pellets, of meat or meat offal, of fish or of                 100                                  -
              crustaceans, molluscs or other aquatic invertebrates, unfit for
              human consumption; greaves
ex 2302       Bran, sharps and other residues, whether or not in the form of                   60
              pellets derived from the sifting, milling or other working of
              cereals or of leguminous plants, other than maize (corn) and
              rice
                                                                                   I*
 ---pagebreak--- (a) Entry under this subheading is subject to the conditions to be laid down by the competent Community authorities
(b) From the time at which Community regulations concerning the potato sector becom applicable, the reduction in the duty applicable beyond the quota will be 50%.
(c) Entry under this subheading is subject to the conditions to be laid down by the competent Community authorities
(d) Entry under this subheading is subject to conditions laid down in the r i v a n t Community provisions.
 (e) This concession applies only to seed which complies with the rules relating to the marketing of seed and plants.
 (*) The rate of reduction applies only to the ad valorem customs duty.
(**) The reduction is subject to compliance with certain conditions agreed by exchange of letters (flowers other than exotic flowers).
(1) Tariff quota common to the three headings ex 0703 10 11, ex 0703 10 19 and ex 0709 90 90.
(2) Reduction to be applied to the duties established in accordance with Article 10(2) of Regulation (EEC) No 1766/92.
(3) Tariff quota common to the three subheadings 2004 90 50, 2005 40 00 and 2005 59 00.
(4) Reference quantity common to the two subheadings 2008 50 99 and 2008 70 99.
(5) The share of juices imported in packings holding 2 litres or less must not exceed 10 082 tonnes.
                                                                                              17
 ---pagebreak---                     PROTOCOL No 2
       ON THE ARRANGEMENTS APPLYING TO IMPORTS
INTO THE COMMUNITY OF FISHERY PRODUCTS ORIGINATING IN
                      MOROCCO
                                                      118
 ---pagebreak--- 2*VKJ*- »
                                                   Article 1
                        The products listed below, originating in Morocco, shall be
                           imported into the Community free of customs duties
                   CN CODE                   _ _                  DESCRIPTION
            Chapter 3                 Fish and crustaceans, molluscs and other aquatic invertebrates
            1604  11 00               Salmon
            1604  12                  Herrings
            1604  1390                Other
            1604  14                  Tunas, skipjack and bonito (Sarda spp.)
            1604  15                   Mackerel
            1604  16 00                Anchovies
            1604  19 10               Salmonidae, other than salmon
            1604  19 31                Fish of the genus Euthymnus, other than
            1604  19 39               skipjack (Euthymnus (Katsuwonus) pelamis)
            1604  19 50               Fish of the species Orcynopsis unicolor
            1604 19 91 to             Other
            1604 19 98
            1604  20                  Other prepared or preserved fish:
            1604  20 05                Preparations of surimi
            1604  20 10               of salmon
            1604  20 30                of salmonidae, other than salmon
          '                     .I .                                                                   1
                                                                                                   119
 ---pagebreak---           CN CODE                                        DESCRIPTION
  1604 20 40                of anchovies
 ex 1604 20 50              of bonito, of mackerel of the species Scomber scombrus and
                            Scomber japonicus; of fish of the species Orcynopsis'Tjnicolor
  1604  20  70              of tunas, skipjack or other fish of the genus Euthymnus
  1604  20  90              of other fish
  1604  30                  caviar and caviar substitutes
  1605   10 00              Crab
  1605  20                  Shrimps and prawns
  1605  30  00              Lobster
  1605  40  00              Other crustaceans
  1605  90  11              Mussels (Mytilus spp., Perna spp.), in airtight containers
  1605  90  19              Other mussels                                         __.
  1605  90  30              Other molluscs
  1902  20  10              Stuffed pasta, whether or not cooked or otherwise prepared:
                            containing more than 20% by weight of fish,
                            crustaceans, molluscs or other aquatic invertebrates.
                                         Article 2                              •
Imports into the Community of prepared or preserved sardines of CN codes
1604 13 11, 1604 13 19 and ex 1604 20 50 originating in Morocco shall be covered
by the arrangements established by Article 1, subject to the following provisions:
Frotn 1 January to 31 December 1996:
    tariff exemption up to'a Community tariff quota of 19 500 tonnes;
    for imports beyond the level of the quota, 6% customs duty.
From 1 January ro 31 December 1997:
    tariff exemption up to a Community tariff quota of 21 000 tonnes;
    for imports beyond the level of the quota, 5% customs duty.
From 1 January to 31 December 1998:
    tariff exemption up to a Community tariff quota of 22 500 tonnes;
    for imports beyond the level of the quota, 4% customs duty.
                                                                                       120
                                                                                           3
 ---pagebreak---                       PROTOCOL No 3
ON THE ARRANGEMENTS APPLYING TO IMPORTS INTO MOROCCO
OF AGRICULTURAL PRODUCTS ORIGINATING IN THE COMMUNITY
                                                      121
 ---pagebreak---                                         Sole Article
The customs duties on import into Morocco of the products originating in the
Community listed in the Annex shall not be higher than those shown in column (a)
within the limits of the tariff quotas shown in column (b).
                                                                                 122
 ---pagebreak--- CNcode                                              Description                                 Maximum customs Preferential
                                                                                                     duties        tariff
                                                                                                       %          quota»
Chap. 1    Live animals; animal, products
010210     Live bovine animals; pure-bred breeding animals                                            2.5          4000
010511     Live fowls of the species Gallus domesticus, of a weight not exceeding 185g                2.5           150
Chap. 2    Meat and edible meat offal
020220     Meat of bovine animals, frozen, other than carcases and half-carcases, with bone in         45          3800
0202 30    Meat of bovine animals, frozen, other than carcases and half-carcases, boneless             45           500
Chap. 4    Dairy produce; birds' eggs; natural honey;
           edible products of animal origin, not elsewhere specified or included
0402 10 12 Milk and cream, concentrated or containing added sugar or other sweetening matter:          30           3300
           in powder, granules or other solid forms, of a fat content, by weight,
           not exceeding 1.5%
0402 21    Milk and cream, concentrated or containing added sugar or other sweetening matter:          87           3200
           in powder, granules or other solid forms, of a fat content, by weight,
           exceeding 1.5%
 0402 91   Other, not containing added sugar or other sweetening matter                                87           2600
 0402 99    Other                                                                                     17,5          1000
 040410    Whey and modified whey, whether or not concentrated or containing added sugar               17,5          200
            or other sweetening matter
 0405       Butter and other fats and oils derived from milk                                          12.5          8000
 0406 90    Other cheese                                                                                40           550
 Chap. 5    Products of animal origin, not elsewhere specified or included
 0504       Guts, bladders and stomachs of animals (other than fish), whol<= and pieces thereof        17.5          150
 Chap. 6    Live trees and other plants; bulbs, roots and the like; cut flowers and
            ornamental foliage
 601        Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth               35           200
            or in flower; chicory plants and roots other than roots of heading No 1212
 0602 20    Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts          2.5           250
 0602 99    Indoor plants other than rooted cuttings and young plants, other than flowering             35            600
            plants
 ---pagebreak--- CN code                                                 Description                                           Maximum customs           Preferential
                                                                                                                      duties                tariff
                                                                                                                        %                 quotas
                                                                                                                         a                    b
Chap. 7       Edible vegetables and certain roots and tubers
0701 10 00 Potatoes, fresh, chilled, seed or new                                                                        25                 31000
0712 90       Other vegetables,; mixtures of vegetables                                                                                      150
               - dried leeks, dried peppers                                                                             40
                - other, including mixtures                                                                            32,5
071310 90 Peas (Pisum sativum), other than for sowing                                                                   40                   350
Chap. 10      Cereals
100190 99 Common wheat and meslin. other than for sowing                                                               144*              456000*
1003          Barley
1003 0010 - for sowing                                                                                                  2.5                2000
1003 00 90 - other                                                                                                     113*                8000*
100510        Maize (corn), seed                                                                                        2,5                  300
1005 90       Maize (corn), other                                                                                      122*                2000*
10061010 Rice in the husk, for sowing                                                                                  32,5                  300    ~
1006 30       Semi-milled or wholly milled rice, whether or not polished or glazed                                     177*                 550*
Chap. 11      Products of the milling industry; malt; starches; inulin; wheat gluten
110710        Malt, not roasted                                                                                         35                 5000
Chap. 12      Oilseeds and oleaginous fruits; miscellaneous grains, seeds and fruit;
              industrial or medicinal plants; straw and fodder
1205 00 90 Rape or colza seeds, whether or not broken, other than for sowing                                           146*                1000*
               - rape
               - colza
1206 00       Sunflower seeds, whether or not broken
1206 00 10                                                                                                              2,5   _              250
               - for sowing
120911 00                                                                                                               2,5                  900
              Sugar beet seed
1209 21 00                                                                                                              2.5                  100
              Lucerne (alfalfa) seed
1209 91 90                                                                                                              2,5                  300
              Vegetable seeds other than kohlrabi seed
1213 00 00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed                                 22,5                  1150
              or in the form of pellets
1214 00       Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin.                                22,5                4500
              forage kale, lupines, vetches and similar forage products, whether or not in the
              form of pellets
* In the event of the tariff quota not being fully used up at the duty rate specified for it, Morocco would agree to the rate beingjowered to a level whic
ensure that the quota was fully used up.
                                                                                                                                          124
 ---pagebreak--- Chap. 15     Animal or vegetable fats and oils and their cleavage products;
             prepared edible fats; animal or vegetable waxes
150710 90 Other crude soya-bean oil, whether or not de-gummed, for technical or industrial uses                     215                 24600
             other than the manufacture of foodstuffs for human consumption
151410       Crude rape, colza or mustard oil and fractions thereof, whether or not refined,                        215                 44000
             but not chemically modified
151490       Non-crude rape, colza or mustard oil and fractions thereof, whether or not refined.                    215                   100
             but not chemically modified
151511 00 Linseed oil and its fractions, crude                                                                      215                   200
1515 1910 Linseed oil and its fractions, other than crude, for technical uses                                       215                    100
1515 90       Other fixed vegetable fats and oils (including jojoba oil) and then fractions.                        215                    150
             whether or not refined, but not chemically modified other than t rude
151610 90 Animal fats and oils or their fractions, other than in immediate packings                                 215                  2200
             of a net content of 1 kg or less
1516 20 99 Vegetable fats and oils and their fractions, other than castor, paim, palm-kernel and                    215                   5200
              coconut oils, hydrogenated, other than in immediate packings o' a net content
              of 1 kg or less
Chap. 17      Sugars and sugar confectionery
1701 12 90 Beet sugar other than for refining                                                                       168*                20000*
Chap. 23      Residues and waste f r q m the food industries;prepared animal fodder
2302 40       Bran, sharps and other residues of other cereals                                                       35                    350
2309 90        Other preparations of a kind used in animal feeding                                                   35                   1700
Chap. 24      Tobacco and manufactured tobacco substitutes
2401 10 60 Sun-cured Oriental type tobacco                                                                           35                    500
* In the event of the tariff quota not being fully used up at the amy rate specmed for it, Morocco would agree to the rate being lowered to a level whic
ensured that the quota was fully used up
                                                                                                                                      125
 ---pagebreak---                  PROTOCOL No 4
CONCERNING THE DEFINITION OF ORIGINATING PRODUCTS
   AND METHODS OF ADMINISTRATIVE COOPERATION
                                                  12(i
 ---pagebreak---                                         TITLE I
                              GENERAL PROVISIONS
                                      ARTICLE 1
                                       Definitions
For the purposes of this Protocol:
(a)   "manufacture" means any kind of working or processing including assembly or
      specific operations;                         t
(b)   "material" means any ingredient, raw material, component or part, etc., used in
      the manufacture of the product;
(c)   "product" means the product being manufactured, even if it is intended for later
      use in another manufacturing operation;
(d)   "goods" means both materials and products;
(e)   "customs value" means the value as determined in accordance with the
      Agreement on implementation of Article VII of the General Agreement~bn
      Tariffs and Trade of 1994 (WTO Agreement on customs valuation);
 (f)   "ex-works price" means the price paid for the product ex-works to the
       manufacturer in whose undertaking the last worKing or processing is carried
      out, including the value of all the materials used, minus all internal taxes which
      are, or may be, repaid when the product obtained is exported;
                                                                                      127
 ---pagebreak--- (g) "value of materials" means the customs value at the time of importation of the
    non-originating materials used, or, if this is not known and cannot be_
    ascertained, the first ascertainable price paid for the materials in the territories
    concerned;
(h) "value of originating materials" means the customs value of such materials as
    defined in point (g) applied mutatis mutandis;
(i)    "chapters" and "headings" means the chapters and the headings (four-digit
       codes) used in the nomenclature which makes up the Harmonized Commodity
       Description and Coding System, referred to in this Protocol as "the
       Harmonized System" or "HS";
(j)    "classified" refers to the classification of a product or material under a
       particular heading;    0
(k) "consignment" means products which are either sent simultaneously from one
    exporter to one consignee or covered by a single transport document covering
    their shipment from the exporter to the consignee or, in the absence of such a
    document, by a single invoice.
 ---pagebreak---                                        TITLE II
       DEFINITION OF THE CONCEPT OF "ORIGINATING PRODUCTS"
                                      ARTICLE 2
                                     Origin criteria
For the purpose of implementing this Agreement and without prejudice to the
provisions of Articles 3, 4 and 5 of this Protocol, the following products shall be
considered as:
1) products originating in the Community:
      (a)  products wholly obtained in the Community, within the meaning of Article
            6 of this Protocol;
      (b)  products obtained in the Community which contain materials not wholly
            obtained there, provided that the said materials have undergone sufficient
            working and processing in the Community within the meaning of Article 7
            of this Protocol;
2) products originating in Morocco:
      (a)   products wholly obtained in Morocco within the meaning of Article 6 of
            this Protocol;
      (b)   products obtained in Morocco which contain materials not wholly obtained
            there, provided that the said materials have undergone sufficient working
            or processing in Morocco within the meaning of Article 7 of this Protocol.
                                                                                    12<)
 ---pagebreak---                                        ARTICLE 3
                                   Bilateral cumulation
1. Notwithstanding Article 2(l)(b), materials originating in Morocco within Che
meaning of this Protocol shall be considered as materials originating in the
Community and it shall not be necessary that such materials have undergone sufficient
working or processing there, provided however that they have undergone working or
processing going beyond that referred to in Article 8 of this Protocol.
2. Notwithstanding Article 2(2)(b), materials originating in the Community within
the meaning of this Protocol shall be considered as materials originating in Morocco
and it shall not be necessary that such materials have undergone working or
processing there, provided however that they have undergone working or processing
going beyond that referred to in Article 8 of this Protocol.
                                       ARTICLE 4
              Cumulation with.materials originating in Algeria and Tunisia
 1. Notwithstanding Article 2(l)(b) and subject to the provisions of paragraphs 3 and
4, materials originating in Algeria or Tunisia within the meaning of Protocol No 2
annexed to the Agreements between the Community and these countries shall be
considered as originating in the Community and it shall not be necessary that such
materials have undergone sufficient working or processing, on condition however that
they have undergone working or processing beyond that referred to in Article 8 of
this Protocol.
                                                                                  130
 ---pagebreak--- 2. Notwithstanding Article 2(2)(b) and subject to the provisions of paragraphs 3 and
4, materials originating in Algeria or Tunisia within the meaning, of ProtocoLNo 2
annexed to the Agreements between the Community and these countries shall be
considered as originating in Morocco and it shall not be necessary that such materials
have undergone sufficient working or processing, on condition however that they have
undergone working or processing beyond that referred to in Article 8 of this Protocol.
3. The provisions set out in paragraphs 1 and 2 concerning materials originating in
Algeria are only applicable to the extent that trade between the Community and
Algeria, and between Morocco and Algeria, is governed by identical rules of origin.
4. The provisions set out in paragraphs 1 and 2 concerning materials originating in
Tunisia are only applicable to the extent that trade between the Community and
Tunisia, and between Morocco and Tunisia, is governed by identical rules of origin.
                                       ARTICLE 5
                          Cumulation of working or processing
 1. For the purpose of implementing Article 2(1 )(b), working or processing carried
out in Morocco or, when the conditions required by Article 4(3) and (4) are fulfilled,
 in Algeria or in Tunisia, shall be considered as having been carried out in the
 Community when the products obtained undergo subsequent working or processing in
 the Community.
                                                                                     131
 ---pagebreak--- 2. For the purpose of implementing Article 2(2)(b), working or processing carried
out in the Community or, when the conditions required by Article 4(3) and C4) are
fulfilled, in Algeria or in Tunisia, shall be considered as having been carried out in
Morocco when the products obtained undergo subsequent working or processing in
Morocco.                                                                       ;
3. Where pursuant to the provisions of paragraph 1 or 2 the originating products are
obtained in two or more of the States referred to in those provisions or in the
Community, they shall be considered as originating products of the State or the
Community according to where the last working or processing took place, provided
that that working or processing went beyond that referred to in Article 8,
                                        ARTICLE 6
                                 Wholly obtained products
1. Within the meaning of Article 2(1 )(a) and (2)(a), the following shall be considered
as "wholly obtained" either in the Community or in Morocco.
(a)     mineral products extracted from their soil or from their seabed;
(b)     vegetable products harvested there;
(c)     live animals born and raised there;
(d)    products from live animals raised there:
(e)     products obtained by hunting or fishing there:
(0      products of sea fishing and other products taken from the sea by their vessels;
                                                                                     132
 ---pagebreak--- (g)    products made aboard their factory ships exclusively from products referred to
       in subparagraph (0;
(h)    used articles collected there fit only for the recovery of raw materials, including
        used tyres fit only for retreading or use as waste;                       F
(i)        waste and scrap resulting from manufacturing operations conducted there;
(j)        products extracted from marine soil or.subsoil outside their territorial waters
           provided that they have sole rights to work that soil or subsoil;
 (k)    goods produced exclusively from products specified in subparagraphs (a) to (j).
 2. The terms "their vessels" and "their factory ships" in paragraph 1(f) and (g) shall
 apply only to vessels and factory ships:
 - which are registered or recorded in a Member State or in Morocco,
 - which sail under the flag of a Member State or of Morocco,
 - which are owned to the extent of at least 50 per cent by nationals of Member
     States or of Morocco, or by a company with its head office in a Member State or
     in Morocco, of which the manager or managers, chairman of the board of
     directors or the supervisory board and the majority of the members of such boards
     are nationals of Member States or of Morocco and of which, in addition,ln the
     case of partnerships or limited companies, at least half the capital belongs to
     Member States or Morocco, to public bodies or to nationals of the Member States
     or Morocco,
                                                                                      13 O
 ---pagebreak--- - of which the master and officers arc nationals of Member States or of-Morocco,
- of which at least 75 % of the crew are nationals of Member States or of Morocco.
3. Insofar as trade between Morocco or the Community and Algeria or Tunisia are
covered by identical rules of origin, the terms "their vessels" and "their factory
ships" in paragraph 1(0 and (g) shall also apply to Algerian or Tunisian vessels or
factory ships within the meaning of paragraph 2.
4. The terms "Morocco" and the "Community" shall also cover the territorial waters
which surround Morocco and the Member States of the Community.
Vessels operating on the high seas, including factory ships on which the fish caught is
worked or processed, shall be considered as part of the territory of the Community or
of Morocco provided that they satisfy the conditions set out in paragraph 2.
                                       ARTICLE 7
                        Sufficiently worked or processed products
 1. For the purposes of Article 2, non-originating materials are considered to be
 sufficiently worked or processed when the product obtained is classified in a heading
 which is different from that in which all the'non-originating materials used in its
 manufacture are classified, subject to paragraph 2 and Article 8.
                                                                                  134
 ---pagebreak--- 2. For a product mentioned in columns 1 and 2 of the list in Annex II, the conditions
set out in column 3 for the product concerned must be fulfilled instead of the rule set
out in paragraph 1.
For the products falling under Chapters 84 to 91, as an alternative to satisfying the
conditions set out in column 3, the exporter may opt to apply the conditions set out in
column 4 instead.
Where in the list in Annex II a percentage rule is applied in determining the
originating status of a product obtained in the Community or in Morocco the value
added by the working or processing shall correspond to the ex-works price oFthe
product obtained, less the value of third-country materials imported into the
Community or Morocco.
 3. These conditions indicate, for all products covered by the Agreement, the working
 or processing which must be carried out on the non-originating materials used in the
 manufacture of these products, and apply only in relation to such materials.
 Accordingly, it follows that if a product, which has acquired originating status ty
 fulfilling the conditions set out in the list for that product, is used in the manufacture
 of another product, the conditions applicable to the product in which it is incorporated
 do not apply to it, and no account shall be taken of the non-originating materials
 which may have been used in its manufacture.
                                                                                       135
                                                10
 ---pagebreak---                                           ARTICLE 8
                       Insufficient working or processing operations
For the purpose of implementing Article 7 the following shall be considered as
insufficient working or processing to confer the status of originating products,
whether or not there is a change of heading:
(a)   operations to ensure the preservation of products in good condition during
       transport and storage (ventilation, spreading out, drying, chilling, placing in
      brine, sulphur dioxide or other aqueous solutions, removal of damaged parts,
      and like operations);
(b)    simple operations consisting of removal of dust, sifting or screening, sorting,
       classifying, matching (including the making-up of sets of articles), washing,
       painting, cutting up;
(c)     (i)   changes of packaging and division and assembly of packages;
       (ii)   simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or
              boards, etc., .and all other simple packaging operations;
(d)    affixing marks, labels a'nd other like distinguishing signs on products or their
      packaging;
(e)    simple mixing of products, whether or not of different kinds, where one or
       more components of the mixture do not meet the conditions laid down in this
       Protocol to enable them to be considered as originating in the Community or in
       Morocco;
(f)    simple assembly of parts to constitute a complete product;
 ---pagebreak--- (g)    a combination of two or more operations specified in subparagraphs (a) to (f);
(h)    slaughter of animals.
                                         ARTICLE 9
                                     Unit of qualification
 1. The unit of qualification for the application of the provisions of this Protocol shall
 be the particular product which is considered as the basic unit when determining
 classification using the nomenclature of the Harmonized System.
 Accordingly, it follows that:
 (a)    when a product composed of a group or assembly of articles is classified under
        the terms of the Harmonized System under a single heading, the whole
        constitutes the unit of qualification;
 (b)    when a consignment consists of a number of identical products classified under
        the same heading of the Harmonized System, each product must be taken
        individually when applying the provisions of this Protocol.
 2. Where, under general rule 5 of the Harmonized System, packaging is included
 with the product for classification purposes, it shall be considered to form a whole
 with the product for the purposes of determining origin.
                                                                                      137
                                               12
 ---pagebreak---                                       ARTICLE 10
                           Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine,
apparatus or vehicle, which are part of the normal equipment and included in the
price thereof or which are not separately invoiced, shall be regarded as forming a
whole with the piece of equipment, machine, apparatus or vehicle in question.
                                      ARTICLE 11
                                           Sets
Sets, as defined in general rule 3 of the Harmonized System, shall be regarded as
originating when all component products are originating. Nevertheless, when a set is
composed of originating and non-originating products, the set as a whole shall be
regarded as originating, provided that the value of the non-originating products does
not exceed 15 per cent of the ex-works price of the set.
                                       ARTICLE 12
                                     Neutral elements
In order to determine whether a product originates in the Community or in Morocco
it shall not be necessary to establish whether the electrical energy, fuel, plant and
equipment as well as machines and tools used to obtain such product, or whether any
goods, used in the course of production which do not enter and which were not
intended to enter into the final composition of the product, are originating or not.
                                                                                     138
                                             13
 ---pagebreak---                                         TITLE III
                           TERRITORIAL REQUIREMENTS
                                      ARTICLE 13
                                 Principle of territoriality
The conditions set out in Title II relative to the acquisition of originating status must
be fulfilled without interruption in the Community or in Morocco without prejudice to
the provisions of Articles 4 and 5.
                                       ARTICLE 14
                                  Reimportation of goods
If originating products exported from the Community or Morocco to another country
are returned, except insofar as provided for in Article 4 or 5 they must be considered
as non-originating, unless it can be demonstrated to the satisfaction of the customs
authorities that:
 (a)   the goods returned are the same goods as those exported; and
 (b)   they have not undergone any operation beyond that necessary to preserve them
       in good condition while in that country or while being exported.
                                                                                    130
                                              14
 ---pagebreak---                                        ARTICLE 15
                                      Direct transport
1. The preferential treatment provided for under the Agreement applies only to
products or materials which are transported between the territories of the Community
and Morocco or, when the provisions of Articles 4 and 5 are applied, of Algeria or
Tunisia, without entering any other territory. However, goods originating in
Morocco or in the Community and constituting one single consignment which is not
split up may be transported through territory other than that of the Community or
Morocco or, when the provisions of Article 3 apply, of Algeria or Tunisia with,
should the occasion arise, transhipment or temporary warehousing in such territory,
provided that the goods have remained under the surveillance of the customs
authorities in the country of transit or of warehousing and that they have not
undergone operations other than unloading, reloading or any operation designed to
preserve them in good condition.
Products originating in Morocco or in the Community may be transported by pipeline
across territory other than that of the Community or that of Morocco.
2. Evidence that the conditions set out in paragraph 1 have been fulfilled may be
supplied to the customs authorities of the importing country by the production of:
(a)    a through bill of lading issued in the exporting country covering the passage
       through the country of transit; or
(b)    a certificate issued by the customs authorities of the country of transit:
        (i)  giving an exact description of the products;
                                                                                  140
                                             15
 ---pagebreak---       (ii)    stating the dales of unloading and reloading of the products and, where
             applicable, the names of the ships used; and                     ' -
     (iii)    certifying the conditions under which the products remained in the transit
              country; or
(c)    failing these, any substantiating documents.
                                        ARTICLE 16
                                          Exhibitions
1. Products sent from one of the Contracting Parties for exhibition in a third country
and sold after the exhibition for importation in another Contracting Party shall benefit
on importation from the provisions of the Agreement on condition that the products
meet the requirements of this Protocol entitling them to be recognized as originating
in the Community or in Morocco and provided that it is shown to the satisfaction of
the customs authorities that:
(a)    an exporter has consigned these products from one of the Contracting Parties to
       the country in which the exhibition is held and has exhibited them there;
(b)    the products have been sold or otherwise disposed of by that exporter to a
       person in another Contracting Party;
 (c)    the products have been consigned during the exhibition or immediately
        thereafter to the latter Contracting Party in the state in which they were sent for
        exhibition; and
 (d)    the products have not, since they were consigned for exhibition, been used for
       any purpose other than demonstration at the exhibition.
                                                                                       141
                                               16
 ---pagebreak--- 2. A proof of origin must be issued or made.out in accordance with the provisions of
Title IV and submitted to the customs authorities of the importing country in the
normal manner. The name and address of the exhibition must be indicated thereon.
Where necessary, additional documentary evidence of the nature of the products and
the conditions under which they have been exhibited may be required.
3. Paragraph 1 shall apply to any trade, industrial, agricultural or crafts exhibition,
fair or similar public show or display which is not organized for private purposes in
shops or business premises with a view to the sale of foreign products and during
which the products remain under customs control.
                                       TITLE IV
                                  PROOF OF ORIGIN
                                     ARTICLE 17
                             Movement certificate EUR.l
Evidence of originating status of products, within the meaning of this Protocol, shall
be given by a Movement certificate EUR. 1, a specimen of which appears in Annex
III to this Protocol.
                                                                                     142
                                           17
 ---pagebreak---                                      ARTICLE 18
            Normal procedure for the issue of a Movement certificate EUR. 1
1. A Movement certificate EUR.l shall be issued by the customs authoritiespf the
exporting country on application having been made in writing by the exporter or,
under the exporter's responsibility, by his authorized representative.
2. For this purpose, the exporter or his authorized representative shall fill out both
the Movement certificate EUR.l and the application form, specimens of which appear
in Annex III.
These forms shall be completed in one of the languages in which the Agreement is
drawn up, in accordance with the provisions of the domestic law of the exporting
country. If they are handwritten, they shall be completed in ink in printed characters.
The description of the products must be given in the box reserved for this purpose
without leaving any blank lines. Where the box is not completely filled a horizontal
line must be drawn below the last line of the description, the empty space being
crossed through.
3. The exporter applying for the issue of a Movement certificate EUR.l shall be
prepared to submit at any time, at the request of the customs authorities of the
exporting country where the Movement certificate EUR.l is issued, all appropriate
documents proving the originating status of the products concerned as well as the
 fulfilment of the other requirements of this Protocol.
4. The Movement certificate EUR.l shall be issued by the customs authorities of a
 Member State of the European Community if the goods to be exported can be
 considered as products originating in the Community within the meaning of Article 2
 (1) of this
                                                                                    143
                                             US
 ---pagebreak--- Protocol. The Movement certificate EUR.l shall be issued by the customs authorities
of Morocco if the goods to be exported can be considered as products originating in
Morocco within the meaning of Article 2(2) of this Protocol.
5. Where the cumulation provisions of Articles 2 to 5 are applied, the customs
authorities of the Member States of the Community or of Morocco may issue
Movement certificates EUR. 1 under the conditions laid down in this Protocol if the
goods to be exported can be considered as originating products within the meaning of
this Protocol and provided that the goods covered by the Movement certificates
EUR.l are in the Community or in Morocco.
In these cases Movement certificates EUR.l shall be issued subject to the presentation
of the proof of origin previously issued or made out. This proof of origin must be
kept for at least three years by the customs authorities of the exporting State.
6. The issuing customs authorities shall take any steps necessary to verify the
originating status of the products and the fulfilment of the other requirements of this
Protocol. For this purpose, they shall have the right to call for any evidence and to
carry out any inspection of the exporter's accounts or any other check which they
consider appropriate.
The issuing customs authorities shall also ensure that the forms referred to in
paragraph 2 are duly completed. In particular, they shall check whether the space
reserved for the description of the products has been completed in such a manner as
to exclude all possibility of fraudulent additions.
!.. The date of issue of the Movement certificate EUR.l shall be indicated in the part
of the certificate reserved for the customs authorities.
                                                                                  144
                                            19
 ---pagebreak--- 8. A Movement certificate EUR. 1 shall be issued by the customs authorities of the
exporting country when the products to which it relates are exported. It shall be
made available to the exporter as soon as actual exportation has been effected or
ensured.
                                        ARTICLE 19
                    Movement certificates EUR.l issued retrospectively
1. Notwithstanding Article 18(8), a Movement certificate EUR.l may exceptionally
be issued after exportation of the products to which it relates if:
(a)    it was not issued at the time of exportation because of errors or involuntary
       omissions or special circumstances; or
(b)    it is demonstrated to the satisfaction of the customs authorities that a Movement
       certificate EUR. 1 was issued but was not accepted at importation for technical
       reasons.
2. For the implementation of paragraph 1, the exporter must indicate in this
application the place and date of exportation of the products to which the Movement
certificate EUR.l relates, and state the reasons for his request.
3. The customs authorities may issue a Movement certificate EUR.l retrospectively
only after verifying that the information supplied in the exporter's application agrees
with that in the corresponding file.
                                                                                     14'
                                              20
 ---pagebreak--- 4. Movement certificates EUR. 1 issued retrospectively must be endorsee" with one of
the following phrases:                                         . .          -
"NACHTRÀGLICH AUSGESTELLT",
"DELIVRE A POSTERIORI",
"RILASCIATO A POSTERIORI",
"AFGEGEVEN A POSTERIORI",
"ISSUED RETROSPECTIVELY",
"UDSTEDT EFTERF0LGENDE",
"EKA09EN EK TON YETEPQN",                                                     _ '
"EXPEDIDO A POSTERIORI",
"EMITADO A POSTERIORI",
"ANNETTU JÀLKIKÀTEEN",
"UTFÀRDAT I EFTERHAND",
"ARABIC TEXT",
5. The endorsement referred to in paragraph 4 shall be inserted in the "Remarks"
box of the Movement certificate EUR. 1.
                                      ARTICLE 20
                    Issue of a duplicate Movement certificate EUR.l
1. In the event of theft, loss or destruction of a Movement certificate EUR.l, the
exporter may apply to the customs authorities which issued it for a duplicate made out
on the basis of the export documents in their possession.
                                                                                  146
 ---pagebreak--- 2. The duplicate issued in this way must be endorsed with one of the following
words:
"DUPLIKAT", "DUPLICATA", "DUPLICATO",
"DUPLICAAT", "DUPLICATE", "ANTirPA$0",
"DUPLICADO", "SEGUNDA VIA", "KAKSOISKAPPALE",
•'ARABIC TEXT".
3. The endorsement referred to in paragraph 2, the date of issue and the serial
number of the original certificate shall be inserted in the "Remarks" box of the
duplicate Movement certificate EUR.l.
4. The duplicate, which must bear the date of issue of the original Movement
certificate EUR.l, shall take effect as from that date.
                                        ARTICLE 21
                                Replacement of certificates
 1. It shall at any time be possible to replace one or more Movement certificates
EUR.l by one or more other certificates provided that this is done by the customs
office    responsible for controlling the goods.
2. The replacement certificate shall be regarded as a definite Movement certificate
EUR.l for the purpose of the application of this Protocol, including the provisions of
 this Article.
 3. The replacement certificate shall be issued on the basis of a written request from
 the re-exporter, after the authorities concerned have verified the information supplied
 in the applicant's request.  The date and serial number of the original Movement
certificate EUR. 1 shall be °iven in box 7.
                                                                                    147
 ---pagebreak---                                        ARTICLE 22
                      Simplified procedure for the issue of certificates
1. By way of derogation from Articles 18, 19 and 20 of this Protocol, a simplified
procedure for the issue of Movement certificates EUR.l can be used in accordance
with the following provisions.
2. The customs authorities in the exporting State may authorise any exporter,
hereinafter referred to as "approved exporter", making frequent shipments for which
Movement certificates EUR. 1 may be issued and who offers, to the satisfaction of the
competent authorities, all guarantees necessary to verify the originating status of the
products, not to submit at the time of export to the customs office of the exporting
State or territory either the,goods or the application for an EUR.l certificate relating
to those goods, for the purpose of obtaining an EUR.l certificate under the conditions
laid down in Article 18 of this Protocol.
3. The authorization referred to in paragraph 2 shall stipulate, at the choice of the
competent authorities, that box No 11 "Customs endorsement" of the Movement
certificate EUR. 1 must:
(a)    either be endorsed beforehand with the stamp of the competent customs office
       of the exporting State and the signature, which may be a facsimile, of an
       official of that office; or
(b)    be endorsed by the approved exporter with a special stamp which has been
       approved by the customs authorities of the exporting State and corresponds to
       the specimen given in Annex V of this Protocol. Such stamp may be
       pre-printed on the forms.
                                                                                   148
 ---pagebreak--- 4. In the cases referred to in paragraph 3(a), one of the following phrases shall be
entered in box No 7 "Remarks" of the Movement certificate EUR.l:
••PROCEDIMIENTO SIMPLIF1CADO",
"FORENKLET PROCEDURE",
"VEREINFACHTES VERFAHREN",
"AITAOYETYMENH AIAAIKASIA",
"SIMPLIFIED PROCEDURE",
"PROCEDURE SIMPLIFIEE",
"PROCEDURA SEMPLIFICATA",                                                      _
"VEÎŒENVOUGIGDE PROCEDURE",
 "PROCEDIMENTO SIMPLIFICADO",
 "YKSINKERTAISTETTU MENETTELY",
 "FÔRENKLAD PROCEDUR".
 "ARABIC TEXT".
5. Box No 11 "Customs endorsement" of the EUR.l certificate shall be completed if
 necessary by the approved exporter.
 6. The approved exporter shall, if necessary, indicate in box No 13 "Request for
 verification" of the EUR.l certificate the name and address of the authority competent
 to verify such a certificate.
 7. Where the simplified procedure is applied, the customs authorities of the
 exporting State may prescribe the use of EUR. 1 certificates bearing a distinctive sign
 by which they may be identified.
 8. In the authorization referred io in paragraph 2 the competent authorities shall
 specify in particular:
 (a)    the conditions under which the applications for EUR.l certificates are to be
        made;
                                                                                     49
                                             24
 ---pagebreak--- (b)    the conditions under which these applications are to be kept for atleast three
       years;                                                                  *
(c)    in the cases referred to in paragraph 3(b) the authority competent to carry out
       the subsequent verification referred to in Article 33 of this Protocol,   i
9. The customs authorities of the exporting State may declare certain categories of
goods ineligible for the special treatment provided for in paragraph 2.
 10. The customs authorities shall refuse the authorization referred to in paragraph 2
to exporters who do not offer all the guarantees which they consider necessary. The
competent authorities may withdraw the authorization at any time. They must do so
where the approved exporter no longer satisfies the conditions or no longer offers
these guarantees.
 11. The approved exporter may be required to inform the competent authorities, in
accordance with the rules which they lay down, of the goods to be dispatched by him,
 so that such authorities may make any verification they think necessary before the
departure of the goods.
 12. The customs authorities of the exporting State may carry out any check on
 approved exporters which they consider necessary. Such exporters must allow this to
 be done.
 13. The provisions of this Article shall be without prejudice to the application of the
 rules of the Community, the Member States and Morocco concerning customs
 formalities and the use of customs documents.
                                                                                    lid
                                             25-
 ---pagebreak---                                       ARTICLE 23
                         Information certificate and declaration
1. When Articles 3, 4 and 5 are applied for the issue of a Movement certificate
EUR.l the competent customs office in the State requested to issue the certificate for
products in the manufacture of which products coming from Algeria, Tunisia or the
Community are used, shall take into consideration the declaration, of which a
specimen is given in Annex VI, given by the exporter in the'State from which it
came, either on the commercial invoice applicable to these products, or on a_
supporting document to that invoice.
2. The submission of the information certificate, issued under the conditions set out
in paragraph 3 and of which a specimen is given in Annex VII, may however be
requested of the exporter by the customs office concerned, either for checking the
authenticity and accuracy of information given on the declaration provided for in
paragraph 1, or for obtaining additional information.
3. The information certificate concerning the products taken into use shall be issued
at the request of the exporter of these products, either in the circumstances envisaged
in paragraph 2, or at the initiative of this exporter, by the competent customs office
in the State from which these goods were exported. It shall be made out in duplicate.
One copy shall "be given to the exporter who has requested it, who shall send it either
to the exporter of the final products or to the customs office where the issue of the
Movement certificate EUR, 1 for these products has been requested. The second copy
 shall be preserved by the office which has issued it for at least three years. -
                                                                                    •*. 'U
                                                                                        <ti sS
                                             26
 ---pagebreak---                                       ARTICLE 24
                               Validity of proof of origin
1. A Movement certificate EUR.l shall be valid for four months from the date of
issue in the exporting country, and must be submitted within the said period to the
customs authorities of the importing country.
2. Movement certificates EUR.l which are submitted to the customs authorities of
the importing country after the final date for presentation specified in paragraph 1
may be accepted for the purpose of applying preferential treatment, where the failure
to submit these documents by the final date set is due to reasons of force majeure or
exceptional circumstances.
3. In other cases of belated presentation, the customs authorities of the importing
country may accept the Movement certificates EUR.l where the products have been
submitted to them before the said final date.
                                      ARTICLE 25
                             Submission of proof of origin
Movement certificates EUR.l shall be submitted to the customs authorities of the
importing country in accordance with .the procedures applicable in that country. The
said authorities may require a translation of a Movement certificate EUR.l or an
invoice declaration. They may also require the import declaration to be accompanied
by a statement from the importer to the effect that the goods meet the conditions
required for the implementation of the Agreement.
                                                                                   152
                                            27
 ---pagebreak---                                       ARTICLE 26
                                Importation by instalments
Where, at the request of the importer and on the conditions laid down by the;customs
authorities of the importing country, dismantled or non-assembled products within the
meaning of general rule 2(a) of the Harmonized System falling within Chapters 84
and 85 of the Harmonized System are imported by instalments, a single proof of
origin for such products shall be submitted to the customs authorities upon
importation of the first instalment.
                                      ARTICLE 27
                                    Invoice declaration
 1. Notwithstanding Article 17, the evidence of originating status, within the meaning
of this Protocol, may be given by an invoice declaration, the text of which appears in
Annex IV to this Protocol, made by the exporter on an invoice, a delivery note or
other commercial document (hereafter referred to as "invoice declaration") describing
 the products concerned in sufficient detail as to permit the identification of
consignments containing only originating products and whose value does not exceed
ECU 5 110 per consignment
2. The invoice declaration shall be completed and signed by the exporter or, under
the exporters responsibility, by his authorized representative in accordance with this
 Protocol.
 3. An invoice declaration shall be completed for each consignment.
                                                                                153
                                            28 •"
 ---pagebreak--- 4. The exporter who applied for the invoice declaration shall submit at the request of
the customs authorities of the exporting State all supporting documents concerning the
use of this form.
5. Articles 24 and 25 shall apply mutatis mutandis to the invoice declaration;
                                        ARTICLE 28
                          Exemptions from formal proof of origin
 1. Products sent as small packages from private persons to private persons or
 forming part of travellers' personal luggage shall be admitted as originating products
 without requiring the submission of a formal proof of origin, provided that such
 products are not imported by way of trade ahd have been declared as meeting the
 requirements of this Protocol and where there is no doubt as to the veracity of such a
 declaration. In the case of products sent by post, this declaration can be made on the
 customs declaration C2/CP3 or on a sheet of paper annexed to that documenc.
 2. Imports which are occasional and consist solely of products for the personal use
 of the recipients or travellers or their families shall not be considered as imports by
 way of trade if it is evident from the nature and quantity of the products that no
 commercial purpose is in view.
 3. Furthermore, the total value of these products must not exceed ECU 500 in the
 case of small packages or ECU 1 200 in the case of products forming part of
 travellers' personal luggage.
                                                                                  /5~l
                                                                                     55
                                              ?Q
 ---pagebreak---                                       ARTICLE 29
                Preservation of proof of origin and supporting documents
1. The exporter applying for the issue of a Movement certificate EUR.l shall keep
for at least three years the documents referred to in Article 18(1) and (3).
2. The exporter making out an invoice declaration shall keep for at least three years
a copy of this invoice declaration as well as the documents referred to in Article
27(1).                                                                            _
3. The customs authorities of the exporting country issuing a Movement certificate
EUR.l shall keep for at least three years the application form referred to in Article
 18(2).
4. The customs authorities of the importing country shall keep for at least three years
the Movement certificates EUR.l submitted to them.
                                       ARTICLE 30
                              Discrepancies and formal errors
 1. The discovery of slight discrepancies between the statements made in a Movement
 certificate EUR.l, or in an invoice declaration and those made in the documents
 submitted to the customs office for the purpose of carrying out the formalities for
 importing the products shall not ipso facto render the Movement certificate EUR.l, or
 the invoice declaration null and void if it is duly established that this document does
 correspond to the products submitted.
 2. Obvious formal errors such as typing errors on a Movement certificate EUR.l, or
 an invoice declaration should not cause this document to be rejected if these errors
 are not such as to create doubts concerning'the correctness of the statements made in
 this document.
                                              30
                                                                                       156
 ---pagebreak---                                       ARTICLE 31
                               Amounts expressed in ecus
1. Amounts in the national currency of the exporting country equivalent to the
amounts expressed in ecus shall be fixed by the exporting country and communicated
to the other Contracting Parties. When the amounts exceed the corresponding
amounts fixed by the importing country, the latter shall accept them if the products
are invoiced in the currency of the exporting country or in the currency of one of the
other countries referred to in Article 4 of this Protocol.
If the goods are invoiced in the currency of another Member State of the Community
the importing State shall recognize the amount notified by the country concerned. '
2. Up to and including 30 April 2000, the amounts to be used in any given national
currency shall be the equivalent in that national currency of the amounts expressed in
 ecus as at 1 October 1994.
 For each successive period of five years, the amounts expressed in ecus and their
 equivalents in the national currencies of the States shall be reviewed by the
 Association Council on the basis of the exchange rates of the ecu on the first working
 day of October in the year immediately preceding that five-year period.
 When carrying out this review, the Association Council shall ensure that there will be
 no decrease in the amounts to be used in any national currency and shall furthermore
 consider the desirability of preserving the effects of the limits concerned in real
 terms. For this purpose, it may decide to modify the amounts expressed in ecus.
                                        %[ - 32                                      157
 ---pagebreak---                                          TITLE V
            ARRANGEMENTS FOR ADMINISTRATIVE COOPERATION
                                       ARTICLE 32
                         Communication of stamps and addresses
The customs authorities of the Member States and of Morocco shall provide each
otherx through the Commission of the European Communities, with specimen
impressions of stamps used in their customs offices for the issue of EUR.l certificates
and with the addresses of the customs authorities responsible for issuing Movement
certificates EUR.l and for verifying those certificates and invoice declarations.
                                       ARTICLE 33
                 Verification of Movement certificates EUR.l, invoice
                          declaration and information certificate
 1. Subsequent verification of Movement certificates EUR.l and invoice declaration
shall be carried -out randomly or whenever the customs authorities of the importing
state have reason to doubt the authenticity of such documents, the originating status of
the products concerned-or the fulfilment of the other requirements of this Protocol.
2. For the purposes of implementing the provisions of paragraph 1, the customs
authorities of the importing country shall return the Movement certificate EUR.l, the
invoice declaration, or a copy of these documents, to the customs authorities of the
exporting country giving, where appropriate, the reasons of substance or form for an
inquiry.
                                                                                        158
                                             33
 ---pagebreak--- In order to assist with the verification, the customs authorities shall provide all the
necessary documents and any information collected which indicate that the _
information on the EUR. 1 certificate or the invoice declaration are incorrect.
3. The verification shall be carried out by the customs authorities of the exporting
country. For this purpose, they shall have the right to call for any evidence and to
carry out any inspection of the exporter's accounts or any other check which they
consider appropriate.
4. If the customs authorities of the importing country decide to suspend the granting
 of preferential treatment to the products concerned while awaiting the results of the
 verification, they shall offer to release the products to the importer subject to any
 precautionary measures judged necessary.
 5. The customs authorities requesting the verification shall be informed of the results
 of this verification within a maximum of ten months. These results must indicate
 clearly whether the documents are authentic and whether the products concerned can
 be considered as originating products and fulfil the other requirements of this
 Protocol.
 6. If in cases of reasonable doubt there is no reply within ten months or if the reply
 does not contain sufficient information to determine the authenticity of the document
 in question or the real origin of the products, the requesting customs authorities shall,
 except in exceptional circumstances, refuse entitlement to the preferences.
 7. The subsequent verification of information certificates provided for by Article 23
 shall be carried out in the cases mentioned in paragraph 1 and in accordance with the
 procedures laid down in paragraphs 2 to 6.
                                                                                        15<)
                                               34
 ---pagebreak---                                        ARTICLE 34
                                    Dispute settlement
Where disputes arise in relation to the verification procedures of Article 33 which .
cannot be settled between the customs authorities requesting a verification and the
customs authorities responsible for carrying out this verification or where they raise a
question as to the interpretation of this Protocol, they shall be submitted to the
Customs Cooperation Committee.
In all cases the settlement of disputes between the importer and the customs
authorities of the importing State shall be under the legislation of the said State.
                                       ARTICLE 35
                                          'enalties
Penalties shall be imposed on any person who draws up, or causes to be drawn up, a
document which contains incorrecl information for the purpose of obtaining a
preferential treatment for products.
                                       ARTICLE 36
                                        Free zones
1.* The Member States and Morocco shall take all necessary steps to ensure that
products traded under cover of a Movement certificate EUR.l, which in the course of
transport use a free zone situated in their territory, are not substituted by other goods
and that they do not undergo handling other than normal operations designed to
prevent their deterioration.
                                                                                     160
                                             35
 ---pagebreak--- 2. By means of an exemption to the provisions contained in paragraph 1, when
products originating in the Community or in Morocco and imported into a free zone
 under cover of an EUR. 1 certificaie undergo treatment or processing, the authorities
 concerned must issue a new EUR.l certificate at the exporter's request, if the
^è^tmenfér1 processing* undergone i si n eonfbrmi ty with the provisions of this
•^kkùC^P^'^^1^         :i
                          ^''î-'^P'»'' .:-ln^T; ? ;.; ;y.u:y:-^y
                                              TITLE VI:
                                     GËUTA ANDMELïLLA
                                           • ARTICLE 37
                                    Application of the Protocol
  1. The term "Community" used in this Protocol does not cover Ceuta or Melilla.
 Theater m ""products3 originating; in the Community" does not cover! produce yy yH
 0rigiÉâ!ffl^HHAtheSè^ZOnes.'-'r;' v-'r •'••^•'. :yyyyy       .rrr.-y.\x\ y'yy.yyj yyyVy yy-yay-yy,)
  2. This protocol shall apply mutatis mutandis to products originating in Ceuta and
  Melilla, subject to particular conditions set out in Article 38.
                                             ARTICLE 38
                                           Special conditions
  iV^Th^^lldWnfig^prdvisions shall apply instead of Articles 2 to 4(l)andu(2^ and
  refef^rices'to-lhese-Articles -shall apply mutatis mutandis; to this Article, n b^/,
                                                                                                     161
 ---pagebreak--- 2. Providing they have been transported directly in accordance with the provisions of
Article 15, the following shall be considered as:
1) products originating in Ceuta and Melilla:
      (a)   products wholly obtained in Ceuta and Meljjla;
      (b)   products obtained in Ceuta and Melilla in the manufacture of which
            products other than those referred to in (a) are used, provided that:
             (i)  the said products have undergone sufficient working or processing
                  within the meaning of Article 7 of this Protocol;
            or that
            (ii)  those products originate in Morocco or the Community within the
                  meaning of this Protocol, or. when the conditions required in Article
                  4(3) and (4) are fulfilled, in Algeria or Tunisia, provided thai tney
                  have been submitted to working or processing which goes beyond
                  the insufficient working or processing referred to in Article 8.
2) products originating in Morocco:
      (a)   products wholly obtained .in Morocco;
      (b)   products obtained in Morocco, in the manufacture of which products other
            than those referred to in (a) are used, provided that:
             (i)  the said products have undergone sufficient working or processing
                  within the meaning of Article. 7 of this Protocol;
            or that
                                                                                     162
 ---pagebreak---            (ii)  those products originate in Ceuta and Melilla or the Community
                 within the meaning of this Protocol, or, when the conditions
                 required in Article 4(3) and (4) are fulfilled, in Algeria or Tunisia,
                 provided that they have been submitted to working or processing
                 which goes beyond the insufficient working or processing referred to
                 in Article 8.
3. Ceuta and Melilla shall be considered as a single territory.
4. The exporter or his authorized representative shall enter "Morocco" and "Ceuta
and Melilla" in box 2 of Movement certificates EUR.l. In addition, in the case of
products originating in Ceuta and Melilla, this shall be indicated in box 4 of
Movement certificates EUR.l.
5. The Spanish customs authorities shall be responsible for the application of this
Protocol in Ceuta and Melilla.
                                       TITLE VII
                                 FINAL PROVISIONS
                                      ARTICLE 39
                               Amendments to the Protocol
The Association Council may decide to amend the provisions of this protocol at the
request of one of the contracting parties or of the customs cooperation committee
                                                                                    163
                                            38
 ---pagebreak---                                      ARTICLE 40
                             Customs Cooperation Committee
1. A Customs Cooperation Committee shall be set up, charged with carrying out
administrative cooperation with a view to the correct and uniform application of this
Protocol and with carrying out any other tasks in the customs field which may be
entrusted to it.
2. The Committee shall be composed, on the one hand, of experts of the Member
States and of officials of the Commission of the European Communities who are
responsible for customs questions and, on the other hand, of experts nominated by
Morocco.
                                     ARTICLE 41
                                        Annexes
The Annexes to this Protocol shall form an integral part thereof.
                                     ARTICLE 42
                              Implementation of the Protocol
The Community and Morocco shall each lake the steps necessary to implement this
Protocol.
                                                                                 164
                                            W
 ---pagebreak---                                       ARTICLE 43
                         Arrangements with Algeria and Tunisia
The Contracting Parties shall take any measures necessary for the conclusion .of
arrangements with Algeria and Tunisia enabling this Protocol to be applied. The
Contracting Parties shall notify each other of measures taken to this effect.
                                      ARTICLE 44
                                 Goods in transit or storage
The provisions of the Agreement may be applied to goods which comply with the
provisions of this Protocol and which on the date of entry into force of the Agreement
are either in transit or are in the Community or in Morocco or, insofar as the
provisions of Articles 3, 4 and 5 are applicable, in Algeria or Tunisia in temporary
storage in bonded warehouses or in free zones, subject to the submission to the
customs authorities of the importing State, within four months of that date, of a
certificate EUR.l endorsed retrospectively by the competent authorities of the
exporting State together with the documents showing that the goods have been
transported directly.
                                                                                  JtOO
                                             40
 ---pagebreak---                                          Annex I
                               INTRODUCTORY NOTES
Foreword
These notes shall apply, where appropriate, to all manufactured products using
non-originating materials, even if they are not subject to specific conditions contained
in the list in Annex II but arc subject instead to the change of heading rule set out in
Article 7(1).
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 or 4. Where, in some cases, the entry
      in the first column is preceded by an "ex", this signifies that the rule in columns
      3 or 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 columns 3 or 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.
                                                                                  166
                                             41
 ---pagebreak--- Note 2
2.1. 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 7(1) applies. If a
     "change of heading" condition applies to any entry in the list, then it is.
     contained in the rule in column 3.
2.2. The working or processing required by a rule in column 3 has to be carried out
     only in relation to the non-originating materials used. The restrictions contained
     in a rule in column. 3 likewise apply only to the non-originating materials used.
2.3. Where a rule states that "materials of any heading" may be used, materials of
      the same heading as the product may also be used, subject, however, to any
      specific limitations which may also be contained in the rule. However, the
     expression "manufacture from materials of any heading, including other
      materials of heading No ...." means that only materials classified in the same
      heading as the product of a different description than that of the product as
      given in column 2 of the list may be used.
2.4. If a product made from non-originating materials which has acquired originating
      status during manufacture by virtue of the change of heading rule or its own list
      rule is used as a material in the process of manufacture of another product, then
      the rule applicable to the product in which it is incorporated does not apply to
      it.
                                                                                   167
                                            ,n
 ---pagebreak---      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.
2.5. Even if the change of heading rule or the other rules contained in the list are
     satisfied, a product shall not acquire originating status if the processing carried
     out, taken as a whole, is insufficient within the meaning of Article 6.
Note 3
3.1. 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.
                                                                                    168
                                            43
 ---pagebreak--- 3.2. When a rule in the list specifics that a product may be manufactured from more
     than one material, this means that any one or more materials may be used. It
     does not require thai all be used.
     For example:
     The rule for fabrics say 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 ot^er or both.
                                                                                     t0
     If, however, a restriction applies to one material and other restrictions âppty
     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 both the thread tension mechanism
     used and the zigzag mechanism used must originate; these two restrictions only
     apply if the mechanisms concerned are actually incorporated into the sewing
      machine.
3.3. 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.
                                                                                     69
                                            44
 ---pagebreak---      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-woven cloths cannot normally be made from
     yarn. In such cases, the starting material would normally be at the stage before
     yarn that is the fibre stage-
     See also Note 6.3 in relation to textiles.
3.4. 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.
                                                                                      ro
                                           45
 ---pagebreak--- Note 4
4.1. 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.
4.2. 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.
4.3. The terms "textile pulp", "chemical materials" and "paper-making materials"
     are used in the list to describe the materials not classified in Chapters 50 to 63,
     which can be used to manufacture artificial, synthetic or paper fibres or yarns.
4.4. The term "man-made staple fibres" is used in the list to refer to synthetic jr
     artificial filament tow, staple fibres or waste, of headings Nos 5501 to 5507.
Note 5
5.1. In the case of the products classified within those headings in the list to which a
     reference is made to this 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 5.3 and 5.4 below).
                                                                                171
                                            4o
 ---pagebreak--- 5.2. However, this tolerance may only be applied to mixed products which have
     been made from two or more basic textile materials.
     The following are the basic textile materials:
     - silk,
     - wool,
     - coarse animal hair,
     - fine animal hair,
     - horsehair,
     - cotton,
     - paper-making materials and paper,
     - flax,
     - true hemp,
     - jute and other textile bast fibres,
     - sisal and other textile fibres of the "enus A°ave,
     - coconut, abaca, ramie and other vegetable textile fibres,
     - synthetic man-made filaments.
     - artificial man-made filaments.
                                                                          172
                                           47
 ---pagebreak---           - synthetic man-made staple fibres,
          - artificial man-made staple fibres.
          For example:
          A yarn of heading No 5205 made from cotton fibres of heading No 5203 and
          synthetic staple fibres of heading No 5506 is a mixed yarn. Therefore,
          non-originating synthetic staple fibres that do not satisfy the origin rules (which
          require manufacture from chemical materials or textile pulp) jnayjpe used up to
          a weight of 10% of the yarn.
          For example:
          A woollen fabric of heading No 5112 made from woollen yarn cf heading No
          5107 and synthetic yarn of staple fibres of heading No 5509 is a (mixed fabric.
          Therefore synthetic yarn which does not satisfy the origin rules (which require
           manufacture from chemical materia,!^ or. textile; $ulp) or» wc^llenjyarn that does
          not satisfy the origin rules (which require manufacture from natural fibres, not
          carded or combed or otherwise prepared for spinning) or a cornjwination of the
          two 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 of heading No
          5205 and cotton fabric of heading No,5210 is only,a mixed product if the cotton
           fabric is itself a mixed fabric being made from yarns classified in two separate
           headings or if the cotton yarns used are themselves mixtures,:; ;
                                                                                        173
* * .' *:
                                                 4S
 ---pagebreak---      For example:
     If the tufted textile fabric concerned had been made from cotton yarn of
     heading No 5205 and synthetic fabric of heading No 5407, then,:Obviousry, the
     yarns used are two separate basic textile materials and the tufted textile fabric is
     accordingly a mixed product.
     For example:
     A carpet with tufts made from both artificial yarns and:^C0tton;yartm^andlwith a
     jute backing is a mixed product because three ba^ic textile materials are^used.
     Thus, any non-originating materials that are at a later stage of manufacture than
     the rule allows may be used, provided their total weight taken together does not
     exceed 10% of the weight of the textile materials in the carpet. Thus, both the
     jute backing and/or the artificial yarns could be imported at.that stage of
      manufacture, provided the weight condinons are met.         -.'•••,
5.3. In the case of fabrics incorporating "yarn madeiof pôlyurethane segmentée with
     flexible segments of polyether whether'or not gimped'? mts/toleraricéiis 20% in
     respect of this yarn.
5.4. Inthe ease 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.
                                                                                  174
                                            A\)
 ---pagebreak--- Note 6
6.1. In the case of those textile products which are marked in the list by a footnote
     referring to this note, textile materials with the exception of linings and
     interlinings which do not satisfy the rule set out in the list in column 3 for the
     made up products concerned may be used provided that they are classified in a
     heading other than that of the product and that their value does not exceed 8%
     of the ex-works price of the product.
6.2. Materials which are not classified within Chapters 50 to 63 may be used freely,
     whether or not they contain textiles.
     Example:
     If a rule in the list provides that for a particular textile item, such as trousers,
     yarn must.be used, this does not prevent the use of metal items, such as
     buttons, because buttons are not classified within Chapters 50 to 63. For the
     same reason, it does not prevent the use of slide-fasteners even though
     slide-fasteners normally contain textiles.
6.3. Where a percentage rule applies, (he value of trimmings and accessories must
     be taken into account when calculating the value of the non-originating materials
     incorporated.
                                                                                     175
                                             50
 ---pagebreak--- Note 7
7.1. For the purposes of heading Nos ex 2707. 2713 to 2715, ex 2901, ex 2902 and
     ex 3403, the "specific processes" are the following:
     (a)  vacuum distillation:
     (b)   redistillation by a very thorough fractionation process ';
     (c)   cracking;
     (d)   reforming;
     (e)  extraction by means of selective solvents;
     (f)   the process comprising all the following operations: processing with
           concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization
           with alkaline agents; dccolorization and purification with naturally 3< tive
           earth, activated earth, activated charcoal or bauxite;
     (g)   polymerization;
     (h)   alkylation;
     (i)      isomerization.
                                                                                  176
  See Additional Explanatory Note 4(b) to Chapter 27 of the combined nomenclature.
                                            51
 ---pagebreak--- 7.2. For the purposes of heading Nos 2710, 2711 and 2712, the "specific processes"
     are the following:
     (a)   vacuum distillation;
     (b)   redistillation by a very thorough fractionation process;
     (c)   cracking;
     (d)   reforming;
     (e)   extraction by means of selective solvents;
     (f)   the process comprising all the following operations: processing with
           concentrated sulphuric acid, oleum or sulphuric anhydride; neutralization
           with alkaline agents; decolori/ation and purification with naturally active
           earth, activated earth, activated charcoal or bauxite;
     (g)   polymerization;
     (h)   alkylation;
     (ij)  isomerization;
     (k)   (in respect of heavy oils falling within heading No ex 2710 only)
           desulphurization with hydrogen resulting in a reduction of at least-85% of
           the sulphur content of the products processed (ASTM D 1266-59 T
           method);
     (1)       (in respect of products falling within heading No 2710 only)
              •deparaffining by a process other than filtering;
                                                                                   177
 ---pagebreak---      (m)  (in respect of heavy oils falling within heading No ex 2710 only) treatment
          with hydrogen at a pressure of more than 20 bar and a temperature of
          more than 250 °C with the use of a catalyst, other than to effect <
          desulphurization, when the hydrogen constitutes an active element in a
          chemical reaction. The further treatment with hydrogen of lubricating oils
          of heading No ex 2710 (e.g. hydrofinishing or decolorization) in order,
           more especially, to improve colour or stability shall not, however, be
          deemed to be a specific process;
     (n)   (in respect of fuel oils falling, within heading No ex 2710 only)
          atmospheric distillation, on condition that less than 30% of these products
           distils, by volume, including losses, at 300 °.C by the ASTM D 86
           method;
     (o)   (in respect of heavy oils other than gas oils and fuel oils falling within
           heading No ex 2710 only) treatment by means of a high-frequency
           electrical brush-discharge.
7.3. For the purposes of heading Nos ex 2707. 2713 to 2715, ex 2901, ex 2902 and
     ex 3403, simple operations such as cleaning, decanting, desalting, water
     separation, filtering, colouring, marketing obtaining a sulphur content as a result
     of mixing products with different sulphur contents, any combination of these
     operations or like operations do not confer origin.
                                                                                      178
 ---pagebreak---                                                                \z.
                         Annex II
List of working or processing required to be carried out on
     non-originating materials in order that the product
         manufactured can obtain originating status
                                                            179
 ---pagebreak--- HS heading Description of product     Working or processing carried out on"non-originating
No                                    materials that confers originating status
     (1)                 (2)                      (3)              or           (4)
0201       Meat of bovine animals,    Manufacture from
           fresh or chilled           materials of any heading
                                      except meat of bovine
                                      animals, frozen of
                                      heading No 0 2 0 2
0202       Meat of bovine animals,    Manufacture from
           frozen                     materials of any heading
                                      except meat of bovine
                                      animals, fresh or chilled of
                                      heading No 0201
0206       Edible offal of bovine     Manufacture from
           animals, swine, sheep,     materials of any heading
           goats, horses, asses,      except carcases of
           mules or hinnies, fresh,   headings Nos 0201 to
           chilled or frozen          0205
0210       Meat and edible meat       Manufacture from
           offal, salted, in brine,   materials of any heading
           dried or smoked; edible    except meat and offal of
           flours and meals of meat   heading Nos 0201 to
           or meat offal              0 2 0 6 and 0208 or poultry
                                      liver of heading No 0 2 0 7
0302 to    Fish, other than live fish Manufacture in which all
0305                                  the materials of Chapter 3
                                      used must be wholly
                                      obtained
0402,      Dairy products             Manufacture from
0404 to                               materials of any heading
0406                                  except milk or cream of
                                      heading No 0401 or 0 4 0 2
                                                                                     SO
 ---pagebreak--- HS heading Description of product     Working or processing, carried out on non-originating
No                                    materials that confers originating status
     (1)                 (2)                      (3)             or            (4)
0403       Buttermilk, curdled milk   Manufacture in which:
           and cream, yogurt, képhir
           and other fermented or     - all the materials of
           acidified milk and cream,    Chapter 4 used must be
           whether or not               wholly obtained,
           concentrated or containing - any fruit juice (except
           added sugar or other         those of pineapple, lime
           sweetening matter or         or grapefruit) of
           flavoured or containing      heading No 2009 used
           added fruit or cocoa         must be wholly
                                        obtained, and
                                      - the value of any
                                        materials of Chapter 17
                                        used does not
                                        exceed 3 0 % of the
                                        ex-works price of the
                                        product
0408       Birds' eggs, not in shell  Manufacture from
           and egg yolks, fresh,      materials of any heading
           dried, cooked, by          except birds' eggs of
           steaming or by boiling in  heading No 0407
           water, moulded, frozen or
           otherwise preserved,
           whether or not containing
           added sugar or other
           sweetening matter
ex 0502    Prepared pigs', hogs' or   Cleaning, disinfecting,
           boars' bristles and hair   sorting and straightening
                                      of bristles and hair
ex 0506    Bones and horn-cores       Manufacture in which all
           unworked                   the materials of Chapter 2
                                      used must be wholly
                                      obtained
ex 0710 to Edible vegetables, frozen  Manufacture in which all
ex 0713    or dried, provisionally    the vegetable materials
           preserved except for       used must be wholly
           heading Nos ex 0 7 1 0 and obtained
           ex 0 7 1 1 for which the
           rules are set out below
ex 0 7 1 0 Sweet corn (uncooked or    Manufacture from fresh or
           cooked by steaming or      chilled sweet corn
           boiling in water), frozen
ex 0 7 1 1 Sweet corn, provisionally  Manufacture from fresh or
           preserved                  chilled sweet corn
 ---pagebreak---      Description of product        Working or processing carried out on 43on-originating
                                   materials that confers originating status
                    (2)                        (3)                           (4)
                                                               or
0811 Fruit and nuts, uncooked
     or cooked by steaming or
     boiling in water, frozen,
     whether or not containing
     added sugar or other
     sweetening matter:
     - containing added sugar      Manufacture in which the
                                   value of any materials of
                                   Chapter 17 used does not
                                   exceed 3 0 % of the value
                                   of the ex-works price of
                                   the product
     - other                       Manufacture in which all
                                   the fruit or nuts used
                                   must be wholly obtained
0812 Fruit and nuts                Manufacture in which all
     provisionally preserved       the fruit or nuts used
     (for example, by sulphur      must be wholly obtained
     dioxide gas, in brine, in
     sulphur water or in other
     preservative solutions),
     but unsuitable in that
     state for immediate
     consumption
0813 Fruit, dried, other than      Manufacture in which all
     that of heading Nos 0801      the fruit or nuts used
     to 0 8 0 6 ; mixtures of nuts must be wholly obtained
     or dried fruits of this
     chapter
0814 Peel of citrus fruit or        Manufacture in which all
     melons (including             the fruit or nuts used
     water-melons), fresh,          must be wholly obtained
     frozen, dried or
      provisionally preserved in
     brine, in sulphur water or
      in other preservative
      solutions
                                                                                    132
 ---pagebreak--- HS heading Description of product     Working or processing carried out on opn-originating
No                                    materials that confers originating status
    (1)                 (2)                        (3)              or          (4)
ex         Products of the milling    Manufacture in which ail
Chap. 11   industry; malt, starches;  the cereals, edible
           inulin; wheat gluten,      vegetables, roots and
           except for                 tubers of
           heading No ex 1106 for     heading No 0 7 1 4 or fruit
           which the rule is set out  used must be wholly
           below                      obtained
ex 1106    Flour and meal of the      Drying and milling of
           dried, shelled leguminous  leguminous vegetables of
           vegetables of              heading No 0708
           heading No 0 7 1 3
1301       Lac; natural gums, resins, Manufacture in which the
           gum-resins and balsams     value of any materials of
                                      heading No 1301 used
                                      may not exceed 5 0 % of
                                      the ex-works price of the
                                      product
1501       Lard; other pig fat and
           poultry fat, rendered,
           whether or not pressed or
           solvent-extracted:
            - Fats from bones or      Manufacture from
              waste                   materials of any heading
                                      except those of
                                      heading Nos 0 2 0 3 , 0 2 0 6
                                      or 0 2 0 7 or bones of
                                      heading No 0 5 0 6
            - Other                   Manufacture from meat or
                                      edible offal of swine of
                                      heading No 0203 or 0 2 0 6
                                      or of meat and edible offal
                                      of poultry of
                                      heading No 0207
                                                                                    183
 ---pagebreak---                                      Working or processing, carried out on non-originating
                                     materials that confers originating status
                                                 (3)                 or        (4)
1502    Fats of bovine animals;
        sheep or goats, raw or
        rendered, whether or not
        pressed or
        solvent-extracted:
        - Fats from bones or         Manufacture from
          waste                      materials of any heading
                                     except those of
                                     heading Nos 0 2 0 1 , 0 2 0 2 ,
                                     0 2 0 4 or 0206 or bones of
                                     heading No 0 5 0 6
        - Other                      Manufacture in which all
                                     the animal materials of
                                     Chapter 2 used must be
                                     wholly obtained
1504    Fats and oils and their
        fractions, of fish or marine
        mammals, whether or not
        refined, but not chemically
        modified:
        - Solid fractions of fish    Manufacture from
          oils and fats and oils of  materials of any heading
           marine mammals            including other materials
                                     of heading No 1504
           Other                     Manufacture in which all
                                     the animal materials of
                                     Chapters 2 and 3 used
                                     must be wholly obtained
ex 1505 Refined lanolin              Manufacture from crude
                                     wool grease of
                                     heading No 1505
                                                                                   184
 ---pagebreak---            Description of product      Working or processing carried out on non-originating
                                       materials that confers originating status
                         (2)                      (3)              or            (4)
1506       Other animal fats and oils
           and their fractions,
           whether or not refined,
           but not chemically
           modified:
           - Solid fractions           Manufacture from
                                       materials of any heading
                                       including other materials
                                       of heading No 1506
           - Other                     Manufacture in which all
                                       the animal materials of
                                       Chapter 2 used must be
                                       wholly obtained
ex 1507 to Fixed vegetable oils and
1515       their fractions, whether or
           not refined, but not
           chemically modified:
           - Solid fractions, except   Manufacture from other
             for that of Jojoba oil    materials of
                                       heading Nos 1507 to
                                       1515
           - Other, except for:        Manufacture in which all
             - Lung oil; myrtle wax    the vegetable materials
               and Japan wax           used must be wholly
             - Those for technical or  obtained
                industrial uses other
                than the manufacture
                of foodstuffs for
                human consumption
ex 1516    Animal or vegetable fats    Manufacture in which all
           and oils and their          the animal and vegetable
           fractions, re-esterified,   materials used must be
           whether or not refined but  wholly obtained
           not further prepared
ex 1517    Edible liquid mixtures of   Manufacture in which all
           vegetable oils of           the vegetable materials
           heading Nos 1507 to         used must be wholly
           1515                        obtained
                                                                                    185
 ---pagebreak---         Description of product      Working or processing carried out on-non-originating
                                    materials that confers originating status
                     (2)                         (3)            or            (4)
ex 1519 Industrial fatty alcohols   Manufacture from
        having the character of     materials of any heading
        artificial waxes            including fatty acids of
                                    heading No 1519
1601    Sausages and similar        Manufacture from animals
        products, of meat, meat     of Chapter 1
        offal or blood; food
        preparations based on
        these products
1602    Other prepared or           Manufacture from animals
        preserved meat, meat        of Chapter 1
        offal or blood
1603    Extracts and juices of      Manufacture from animals
        meat, fish or crustaceans,  of Chapter 1. However,
        molluscs or other aquatic   all fish, crustaceans,
        invertebrates               molluscs or other aquatic
                                    invertebrates used must
                                    be wholly obtained
1604    Prepared or preserved       Manufacture in which all
        fish; caviar and caviar     the fish or fish eggs used
        substitutes prepared from   must be wholly obtained
        fish eggs
1605    Crustaceans, molluscs and   Manufacture in which all
        other aquatic               the crustaceans, molluscs
        invertebrates, prepared or  or other aquatic
        preserved                   invertebrates used must
                                    be wholly obtained
ex 1701 Cane or beet sugar and      Manufacture in which the
        chemically pure sucrose,    value of any materials of
        in solid form, flavoured or Chapter 17 used does not
        coloured                    exceed 3 0 % of the
                                    ex-works price of the
                                    product
                                                                                    186
 ---pagebreak--- HS heading Description of product     Working or processing carried out on npn-originating
No                                    materials that confers originating status
    (1)                 (2)                       (3)             or            (4)
1702       Other sugars, including
           chemically pure lactose,
           maltose, glucose and
           fructose, in solid form;
           sugar syrups not
           containing added
           flavouring or colouring
           matter; artificial honey,
           whether or not mixed with
           natural honey; caramel:
           - Chemically pure maltose  Manufacture from
              and fructose            materials of any heading
                                      including other materials
                                      of heading No 1702
           - Other sugars in solid    Manufacture in which the
              form, flavoured or      value of any materials of
              coloured                Chapter 17 used does not
                                      exceed 3 0 % of the
                                      ex-works price of the
                                      product
           - Other                    Manufacture in which all
                                      the materials used must
                                      already be originating
ex 1703    Molasses resulting from    Manufacture in which the
           the extraction of refining value of any materials of
           of sugar, flavoured or     Chapter 17 used does not
           coloured                   exceed 3 0 % of the
                                      ex-works price of the
                                      product
1704       Sugar confectionery        Manufacture in which all
           (including white           the materials used are
           chocolate), not containing classified in a heading
           cocoas                     other than that of the
                                      product, provided the
                                      value of any other
                                      materials of Chapter 17
                                      used does not
                                      exceed 3 0 % of the
                                      ex-works price of the
                                      product
 ---pagebreak--- HS heading                           Working or processing carried out on Qon-originating
No                                   materials that confers originating status
    (1)                                          (3)             or            (4)
1806       Chocolate and other food  Manufacture in which all
           preparations containing   the materials used are
           cocoa                     classified in a heading
                                     other than that of the
                                     product, provided the
                                     value of any materials of
                                     Chapter 17 used does not
                                     exceed 3 0 % 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 5 0 % , not
           elsewhere specified or
           included; food
           preparations of goods of
           heading Nos 0 4 0 1 to
           0 4 0 4 , not containing
           cocoa powder or
           containing cocoa powder
           in a proportion by weight
           of less than 1 0 % , not
           elsewhere specified or
           included:
           - Malt extract            Manufacture from cereals
                                     of Chapter 10
           - Other                   Manufacture in which all
                                     the materials used are
                                     classified in 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
                                     prodjct
                                                                                  188
 ---pagebreak---      Description of product       Working or processing carried out onrnon-originating
                                  materials that confers originating status
                   (2)                        (3)             or            (4)
1902 Pasta, whether or not        Manufacture in which all
     cooked or stuffed (with      the cereals (except durum
     meat or other substances)    wheat), meat, meat offal,
     or otherwise prepared,       fish, crustaceans or
     such as spaghetti,           molluscs used must be
     macaroni, noodles,           wholly obtained
     lasagne, gnocchi, ravioli,
     cannelloni; couscous,
     whether or not prepared
1903 Tapioca and substitutes      Manufacture from
     therefor prepared from       materials of any heading
     starch, in the form of       except potato starch of
     flakes, grains, pearls,      heading No 1108
     siftings or in similar forms
                                                                                189
 ---pagebreak---      Description of product       Working or processing carried out on non-originating
                                  materials that confers originating status
                  (2)                         (3)             or            (4)
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 flour
                                    (except maize of the
                                    species Zea.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 3 0 % of the
                                    ex-works price of the
                                    product
     - Containing cocoa
                                  Manufacture from
                                  materials not classified in
                                  heading No 1806,
                                  provided the value of any
                                  materials of Chapter 17
                                  used does not
                                  exceed 3 0 % of the
                                  ex-works price of the
                                  product
1905 Bread, pastry, cakes,        Manufacture from
     biscuits and other bakers'   materials of any heading,
     wares, whether or not        except those of
     containing cocoa;            Chapter 11
     communion wafers, empty
     cachets of a kind suitable
     for pharmaceutical use,
     sealing wafers, rice paper
     and similar products
                                                                                190
 ---pagebreak---          Description of product      Working or processing .carried out on non-originating
                                     materials that confers originating status
                       (2)                       (3)             or            (4)
2001     Vegetables, fruit nuts and  Manufacture in which all
         other edible parts of       the fruit, nuts or
         plants, prepared or         vegetables used must be
         preserved by vinegar or     wholly obtained
         acetic acid
2002     Tomatoes prepared or        Manufacture in which all
         preserved otherwise than    the tomatoes used must
         by vinegar or acetic acid   be wholly obtained
2003     Mushrooms and truffles,     Manufacture in which all
         prepared or preserved       the mushrooms or truffles
         otherwise than by vinegar   used must be wholly
         or acetic acid              obtained
2004 and Other vegetables prepared   Manufacture in which all
2005     or preserved otherwise      the vegetables used must
         than by vinegar or acetic   be wholly obtained
         acid, frozen or not frozen
2006     Fruit, nuts, fruit-peel and Manufacture in which the
         other parts, of plants,     value of any materials of
         preserved by sugar          Chapter 17 used does not
         (drained, glacé or          exceed 3 0 % of the
         crystallized)               ex-works price of the
                                     product
2007     Jams, fruit jellies,        Manufacture in which the
         marmalades, fruit or nut    value of any materials of
         purée and fruit or nut      Chapter 17 used must not
         pastes, being cooked        exceed 3 0 % of the
         preparations, whether or    ex-works price of the
         not containing added        product
         sugar or other sweetening
         matter
                                                                                   191
 ---pagebreak---         Description of product    Working or processing carried out on non-originating
                                  materials that confers originating status
                      (2)                     (3)               or           (4)
2008    Fruit, nuts and other
        edible parts of plants
        otherwise prepared or
        preserved, whether or not
        containing added sugar or
        other sweetening matter
        or spirit, not elsewhere
        specified or included:
        - Fruit and nuts cooked   Manufacture in which all
          otherwise than by       the fruit and nuts used
          steaming or boiling in  must be wholly obtained
          water, not containing
          added sugar, frozen
        - Nuts, not containing    Manufacture in which the
          added sugar or spirits  value of the originating
                                  nuts and oil seeds of
                                  heading Nos 0 8 0 1 , 0 8 0 2
                                  and 1202 to 1207 used
                                  exceeds 6 0 % of the
                                  ex-works price of the
                                  product
        - Others                  Manufacture in which all
                                  the materials used are
                                  classified in a heading
                                  other than that of the
                                  product, provided the
                                  value of any materials of
                                  Chapter 17 used does not
                                  exceed 3 0 % of the
                                  ex-works price of the
                                  product
ex 2009 Fruit juices (including   Manufacture in which all
        grape must), unfermented  the materials used are
        and not containing added  classified in a heading
        spirit, whether or not    other than that of the
        containing added sugar or product, provided the
        other sweetening matter   value of any materials of
                                  Chapter 17 used does not
                                  exceed 3 0 % of the
                                  ex-works price of the
                                  product
ex 2101 Roasted chicory and       Manufacture in which all
        extracts, essences and    the chicory used must be
        concentrates thereof      wholly ohtaii.ed
                                                                            192
 ---pagebreak---                                      Working or processing carried out on non-originating
                                     materials that confers originating status
                                                 (3)             or            14)
ex 2103 Sauces and preparations      Manufacture in which all
        therefor; mixed              the materials used are
        condiments and mixed         classified in a heading
        seasonings:                  other than that of the
                                     product. However,
                                     mustard flour or meal or
                                     prepared mustard may be
                                     used
        - Prepared mustard           Manufacture from
                                     mustard flour or meal
ex 2104 - Soups and broths and       Manufacture from
          preparations therefor:     materials of any heading,
                                     except prepared or
                                     preserved vegetables of
                                     heading Nos 2002 to
                                     2005
ex 2104   Homogenized composite      The rule for the heading in
          food preparations          which the product would
                                     be classified in bulk shall
                                     apply
ex 2106 Sugar syrups, flavoured or   Manufacture in which the
        coloured                     value of any materials of
                                     Chapter 17 used must not
                                     exceed 3 0 % of the
                                     ex-works price of the
                                     product
2201    Waters, including natural    Manufacture in which all
        or artificial mineral waters the water used must be
        and aerated waters, not      wholly obtained
        containing added sugar or
        other sweetening matter
        nor flavoured; ice and
        snow
                                                                               193
 ---pagebreak--- HS heading Description of product       Working or processing carried out on non-originating
No                                      materials that confers originating status
     :D                 (2)                         (3)             or            (4)
2202       Waters, including mineral    Manufacture in which all
           waters and aerated           the materials used are
           waters, containing added     classified in a heading
           sugar or other sweetening    other than that of the
           matter or flavoured, and     product, provided the
           other non-alcoholic          value of any materials of
           beverages, not including     Chapter 17 used does not
           fruit or vegetable juices of exceed 3 0 % of the
           heading No 2009              ex-works price of the
                                        product and any fruit juice
                                        used (except for
                                        pineapple, lime and
                                        grapefruit juices) must be
                                        wholly obtained
ex 2204    Wine of fresh grapes,        Manufacture from other
           including fortified wines,   grape must
           and grape must with the
           addition of alcohol
2205       The following, containing    Manufacture from
ex 2207    grape materials:             materials of any heading,
ex 2208                                 except grapes or any
and        Vermouth and other wine      material derived from
ex 2209    of fresh grapes flavoured    grapes
           with plants or aromatic
           substances; ethyl alcohol
           and other spirits,
           denatured or not; spirits,
           liqueurs and other
           spirituous beverages;
           compound alcoholic
           preparations of a kind
           used for the manufacture
           of beverages; vinegar
ex 2208    Whiskies of an alcoholic     Manufacture in which the
           strength by volume of less   value of any cereal based
           than 5 0 % vol               spirits used does not
                                        exceed 15% of the
                                        ex-works price of the
                                        product
                                                                                      194
 ---pagebreak--- HS heading Description of product       Working or processing carried out on non-originating
No                                      materials that confers originating status
    (1)                 (2)                         (3)             of            (4)
ex 2303    Residues from the            Manufacture in which all
           manufacture of starch        the maize used must be
           from maize (excluding        wholly obtained
           concentrated steeping
           liquors), of a protein
           content, calculated on the
           dry product,
           exceeding 4 0 % by weight
ex 2306    Oil cake and other solid     Manufacture in which all
           residues resulting from the  the olives used must be
           extraction of olive oil,     wholly obtained
           containing more than 3 %
           of olive oil
2309       Preparations of a kind       Manufacture in which all
           used in animât feeding       the cereals, sugar or
                                        molasses, must or milk
                                        used must be wholly
                                        obtained
2402       Cigars, cheroots, cigarillos Manufacture in which at
           and cigarettes, of tobacco   least 7 0 % by weight of
           or of tobacco substitutes    the unmanufactured
                                        tobacco or tobacco refuse
                                        of heading No 2401 used
                                        must be wholly obtained
ex 2403    Smoking tobacco              Manufacture in which at
                                        least 7 0 % by weight of
                                        the unmanufactured
                                        tobacco or tobacco refuse
                                        of heading No 2401 used
                                        must be wholly obtained
                                                                                      195
 ---pagebreak--- HS heading Description of product     Working or processing carried out on non-originating
No                                    materials that confers originating status
     (1)                  (2)                     (3)             or            (4)
ex         Salt; sulphur; earths and  Manufacture in which all
Chap. 25   stone; plastering          the materials used are
           materials; lime and        classified within a heading
           cement; except for         other than that of the
           heading Nos ex 2 5 0 4 ,   product
           ex 2 5 1 5 , ex 2 5 1 6 ,
           ex 2 5 1 8 , ex 2 5 1 9 ,
           ex 2 5 2 0 , ex 2 5 2 4 ,
           ex 2525 and ex 2530 for
           which the rules are set
           out below:
ex 2504    Natural crystalline        Enriching of the carbon
           graphite, with enriched    content, purifying and
           carbon content, purified   grinding of crude
           and ground                 crystalline graphite
ex 2515    Marble, merely cut by      Cutting, by sawing or
           sawing or otherwise into   otherwise, of marble
           blocks or slabs of a       (even if already sawn) of a
           rectangular (including     thickness
           square) shape, of a        exceeding 25 cm
           thickness not exceeding
           25 cm
ex 2 5 1 6 Granite, porphyry, basalt, Cutting, by sawing or
           sandstone and other        otherwise, of stone (even
           monumental and building    if already sawn) of a
           stone, merely cut by       thickness
           sawing or otherwise, into  exceeding 25 cm
           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
                                                                                    196
 ---pagebreak--- HS heading Description of product      Working or processing carried out on non-originating
No                                     materials that confers originating status
    (1)                 (2)                        (3)             or            (4)
ex 2519    Crushed natural             Manufacture in which all
           magnesium carbonate         the materials used are
           (magnesite), in             classified within a heading
           hermetically sealed         other than that of the
           containers, and             product. However,
           magnesium oxide,            natural magnesium
           whether or not pure, other  carbonate (magnesite)
           than fused magnesia or      may be used
           dead burned (sintered)
           magnesia
ex 2520    Plasters specially prepared Manufacture in which the
           for dentistry               value of all the materials
                                       used does not
                                       exceed 5 0 % 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  Calcination or grinding of
           powdered                    earth colours
Chap. 26   Ores, slag and ash          Manufacture in which all
                                       the materials used are
                                       classified within a heading
                                       other than that of the
                                       product
                                                                                     37
 ---pagebreak--- HS heading    Description of product        Working or processing carried out on non-originating
No                                          materials that confers originating status
    (1)                      (2)                        (3)             or            (4)
ex            Mineral fuels, mineral oils   Manufacture in which all
Chap. 27      and products of their         the materials used are
              distillation; bituminous      classified within a heading
              substances; mineral           other than that of the
              waxes; except for             product
              heading Nos ex 2707
              and 2709 to 2715 for
              which the rules are set
              out below:
ex 2707       Oils in which the weight      Operations of refining
              of the aromatic               and/or one or more
              constituents exceeds that     specific process(es) n
              of the non-aromatic
              constituents, being oils      Other operations in which
              similar to mineral oils       all the materials used are
              obtained by distillation of   classified within a heading
              high temperature coal tar,    other than that of the
              of which more than 6 5 %      product. However,
              by volume distils at a        materials classified within
              temperature of up to          the same heading may be
              2 5 0 ° C (including mixtures used provided their value
              of petroleum spirit and       does not exceed 5 0 % of
              benzole), for use as power    the ex-works price of the
              or heating fuels              product
ex 2709       Crude oils obtained from      Destructive distillation of
              bituminous minerals           bituminous materials
 See Introductory Note 7 - Annex I.
                                                                                    198
 ---pagebreak---    HS heading    Description of product       Working or processing carried out on non-originating
   No                                         materials that confers originating statys
       (1)                     (2)                       (3)              or            (4)
   2710 to       Petroleum oils and oils      Operations of refining
   2712          obtained from bituminous     and/or one or more
                 materials, other than        specific process(es) (2)
                 crude; preparations not
                  elsewhere specified or      Other operations in which
                  included, containing by     all the materials used are
                  weight 7 0 % or more of     classified within a heading
                  petroleum oils or of oils   other than that of the
                  obtained from bituminous    product. However,
                  materials, these oils being materials classified within
                  the basic constituents of   the same heading may be
                 the preparations             used provided their value
                                              does not exceed 5 0 % of
                  Petroleum gases and other   the ex-works price of the
                  gaseous hydrocarbons        product
                  Petroleum jelly; paraffin
                  wax, microcrystalline
                  petroleum wax, slack
                  wax, ozokerite, lignite
                  wax, peat wax, other
                  mineral waxes and similar
                  products obtained by
                  synthesis or by other
                  processes, whether or not
                  coloured
   2713 to        Petroleum coke, petroleum   Operations of refining
   2715           bitumen and other           and/or one or more
                  residues of petroleum oils  specific process(es) (1)
                  or of oils obtained from
                  bituminous materials        Other operations in which
                                              all the materials used are
                  Bitumen and asphalt,        classified within a heading
                  natural; bituminous or oil  other than that of the
                  shale and tar sands;        product. However,
                  asphaltites and asphaltic   materials classified within
                  rocks                       the same heading may be
                                              used provided their value
                  Bituminous mixtures         does not exceed 5 0 % of
                  based on natural asphalt,   the ex-works price of the
                  on natural bitumen, on      product
                  petroleum bitumen, on
                  mineral tar or on mineral
                  tar pitch
(r) See Introductory Note 7 - Annex I.                                                   199
 ---pagebreak--- HS heading Description of product      Working or processing carried out on non-originating
No                                     materials that confers originating "status
    (1)                   (2)                      (3)             or             (4)
ex         Inorganic chemicals;        Manufacture in which all
Chap. 28   organic or inorganic        the materials used are
           compounds or precious       classified within a heading
           metals, of rare-earth       other than that of the
           metals, of radioactive      product. However,
           elements or of isotopes;    materials classified within
           except for                  the same heading may be
           heading Nos ex 2 8 0 5 ,    used provided their value
           ex 2 8 1 1 , ex 2 8 3 3 and does not exceed 2 0 % of
           ex 2 8 4 0 for which the    the ex-works price of the
           rules are set out below:    product
ex 2805    "Mischmetall"               Manufacture by
                                       electrolytic or thermal
                                       treatment in which the
                                       value of all the materials
                                       used does not
                                       exceed 2 0 % 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 5 0 % of the
                                       ex-works price of the
                                       product
ex 2840    Sodium perborate            Manufacture from
                                       disodium tetraborate
                                       pentahydrate
                                                                                        200
 ---pagebreak---    HS heading    Description of product              Working or processing carried out on non-originating
   No                                                materials that confers originating status
       (1)                      (2)                              (3)             or            (4)
   ex            Organic chemicals; except           Manufacture in which all
   Chap. 2 9     for heading Nos ex 2 9 0 1 ,        the materials used are
                 ex 2 9 0 2 , ex 2 9 0 5 , 2 9 1 5 , classified within a heading
                 2 9 3 2 , 2933 and 2 9 3 4 ,        other than that of the
                 for which the rules are set         product. However,
                 out below:                          materials classified within
                                                     the same heading may be
                                                     used provided their value
                                                     does not exceed 2 0 % of
                                                     the ex-works price of the
                                                     product
   ex 2901       Acyclic hydrocarbons for            Operations of refining
                  use as power or heating-           and/or one or more
                 fuels                               specific process(es) C)
                                                     Other operations in which
                                                     all the materials used are
                                                     classified within a heading
                                                     other than that of the
                                                     product. However,
                                                     materials classified within
                                                     the same heading may be
                                                     used provided their value
                                                     does not exceed 5 0 % of
                                                     the ex-works price of the
                                                     product
                                                                                                    20
(') See Introductory Note 7 - Annex I.
 ---pagebreak---    HS heading     Description of product      Working or processing carried out on non-originating
   No                                         materials that confers originating status
        (1)                    (2)                        (3)             or            (4)
   ex 2902        Cyclanes and cyclenes       Operations of refining
                  (other than azulenes),      and/or one or more
                  benzene, toluene, xylenes,  specific process(es) (')
                  for use as power or
                  heating fuels
                                              Other operations in which
                                              all the materials used are
                                              classified within a heading
                                              other than that of the
                                              product. However,
                                              materials classified within
                                              the same heading may be
                                              used, provided their value
                                              does not exceed 5 0 % of
                                              the ex-works price of the
                                              product
    ex 2905       Metal alcoholates of         Manufacture from
                  alcohols of this heading    •materials of any heading,
                  and of ethanol or glycerol   including other materials
                                               of heading No 2905.
                                               However, metal
                                              alcoholates of this heading
                                               may be used, provided
                                              their value does not
                                               exceed 2 0 % of the
                                               ex-works price of the
                                               product
    2915           Saturated acyclic           Manufacture from
                   monocarboxylic acids and    materials of any heading.
                  their anhydrides, halides,>  However, the value of all
                   peroxides and               the materials of
                   peroxyacids; their          heading Nos 2915
                   halogenated, sulphonated,   and 2916 used may not
                   nitrated or nitrosated      exceed 2 0 % of the
                   derivatives                 ex-works price of the
                                               product
("') See Introductory Note 7 - Annex I.
                                                                                         '05
 ---pagebreak--- HS heading Description of product       Working or processing carried out on non-originating
No                                      materials that confers originating status
    (1)                 (2)                        (3)              or            (4)
 2932      Heterocyclic compounds
           with oxygen hetero-
           atom(s) only:
           -  Internal ethers and their Manufacture from
              halogenated,              materials of any heading
              sulphonated, nitrated or  However, the value of all
              nitrosated derivatives    the materials of
                                        heading No 2909 used
                                        may not exceed 2 0 % of
                                        the ex-works price of the
                                        product
           -  Cyclic acetals and        Manufacture from
              internal hemiacetals      materials of any heading
              and their halogenated,
              sulphonated, nitrated or
              nitrosated derivatives
           -  Other                     Manufacture in which all
                                        the materials used are
                                        classified within a heading
                                        other than that of the
                                        product. However,
                                        materials classified within
                                        the same heading may be
                                        used provided their value
                                        does not exceed 2 0 % of
                                        the ex-works price of the
                                        product
2933       Heterocyclic compounds       Manufacture from
           with nitrogen                materials of any heading.
           hetero-atom(s) only:         However, the value of all
           nucleic acids and their      the materials of
           salts                        heading Nos 2932
                                        and 2933 used may not
                                        exceed 2 0 % of the
                                        ex-works price of the
                                        product
                                                                                        V O-J
 ---pagebreak--- HS heading Description of product      Working or processing carried out on non-originating
No                                     materials that confers originating -status
    (1)                   (2)                      (3)             or             (4)
2934       Other heterocyclic          Manufacture from
           compounds                   materials of any heading.
                                       However, the value of all
                                       the materials of
                                       heading Nos 2 9 3 2 , 2933
                                       and 2934 used may not
                                       exceed 2 0 % of the
                                       ex-works price of the
                                       product
ex         Pharmaceutical products;    Manufacture in which all
Chap. 30   except for                  the materials used are
           heading Nos 3 0 0 2 , 3003  classified within a heading
           and 3 0 0 4 , for which the 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 2 0 % of
                                       the ex-works price of the
                                       product
3002       Human blood; animal
           blood prepared for
           therapeutic, prophylactic
           or diagnostic uses;
           antisera and other blood
           fractions; vaccines,
           toxins, cultures of
           micro-organisms
           (excluding yeasts) and
           similar products:
           -   Products consisting of  Manufacture from
              t w o or more            materials of any heading,
              constituents which       including other materials
              have been mixed          of heading No 3 0 0 2 . The
              together for therapeutic  materials of this
              or prophylactic uses or   description may aiso be
               unmixed products for     used, provided their value
              these uses, put up in     does not exceed 2 0 % of
               measured doses or in     the ex-works price of the
               forms or packings for    product
               retail sale
                                                                                        2o ••
 ---pagebreak--- HS heading Description of product    Working or processing carried out on non-originating
No                                   materials that confers originating status
    (11                 (2)                      (3)              or           (4)
           - Other:
           - - human blood           Manufacture from
                                     materials of any heading,
                                     including other materials
                                     of heading No 3 0 0 2 . The
                                     materials of this
                                     description may also be
                                     used, provided their value
                                     does not exceed 2 0 % of
                                     the ex-works price of the
                                     product
               animal blood prepared Manufacture from
               for therapeutic or    materials of any heading,
               prophylactic uses     including other materials
                                     of heading No 3 0 0 2 . The
                                     materials of this
                                     description may also be
                                     used, provided their value
                                     does not exceed 2 0 % of
                                     the ex-works price of the
                                     product
               blood fractions other Manufacture from
               than antisera,        materials of any heading,
               haemoglobin and       including other materials
               serum globulin        of heading No 3 0 0 2 . The
                                     materials of this
                                     description may also be
                                     used, provided their value
                                     does not exceed 2 0 % of
                                     the ex-works price of the
                                      product
               haemoglobin, blood     Manufacture from
               globulin and serum     materials of any heading,
               globulin               including other materials
                                      of heading No 3 0 0 2 . The
                                      materials of this
                                      description may also be
                                      used, provided their value
                                      does not exceed 2 0 % of
                                      the ex-works price of the
                                      product
                                                                                      \J  $
 ---pagebreak---             Description of product    Working or processing carried out on non-originating
                                      materials that confers originating-status
                          (2)                      (3)             or           (4)
                other                 Manufacture from
                                      materials of any heading,
                                      including other materials
                                      of heading No 3 0 0 2 . The
                                      materials of this
                                      description may also be
                                      used, provided their value
                                      does not exceed 2 0 % of
                                      the ex-works price of the
                                      product
3003        Medicaments (excluding    Manufacture in which:
and 3 0 0 4 goods of
            heading No 3 0 0 2 , 3005 - all the materials used
            and 3006)                    are classified within a
                                         heading other than that
                                         of the product.
                                         However, materials of
                                         heading No 3003 or
                                         3 0 0 4 may be used
                                         provided their value,
                                         taken together, does not
                                         exceed 2 0 % of the
                                         ex-works price of the
                                         product, and
                                      - the value of all the
                                         materials used does not
                                         exceed 5 0 % of the
                                         ex-works price of the
                                         product
ex          Fertilizers; except for   Manufacture in which all
Chap. 31    heading No ex 3 1 0 5 for the materials used are
            which the rule is set out classified within a heading
            below:                    other than that of the
                                       product. However,
                                       materials classified within
                                      the same heading may be
                                       used provided their value
                                       does not exceed 2 0 % of
                                       the ex-works price of the
                                       product
                                                                                    206
 ---pagebreak---          Description of product       Working or processing carried out on non-originating
                                      materials that confers originating status
                       (2)                        (3)             or            (4)
ex 3105  Mineral or chemical          Manufacture in which:
         fertilizers containing t w o - all the materials used
         or three of the fertilizing    are classified within a
         elements nitrogen,             heading other than that
         phosphorous and                of the product.
         potassium; other               However, materials
         fertilizers; goods of this     classified within the
         Chapter, in tablets or         same heading may be
         similar forms or in            used provided their
         packages of a gross            value does not
         weight not                     exceed 2 0 % of the
         exceeding 10 kg, except        ex-works price of the
         for:                           product, and
         -  sodium nitrate            - the value of all the
         -  calcium cyanamide           materials used does not
         -  potassium sulphate          exceed 5 0 % of the
         -  magnesium potassium         ex-works price of the
            sulphate                    product
ex       Tanning or dyeing            Manufacture in which all
Chap. 32 extracts; tannins and their  the materials used are
         derivatives; dyes,           classified within a heading
         pigments and other           other than that of the
         colouring matter; paints     product. However,
         and varnishes; putty and     materials classified within
         other mastics; inks;         the same heading may be
         except for:                  used provided their value
                                      does not exceed 2 0 % of
                                      the ex-works price of the
                                      product
ex 3201  Tannins and their salts,     Manufacture from tanning
         esters, ethers, and other    extracts of vegetable
         derivatives                  origin
                                                                                    207
 ---pagebreak---   HS heading       Description of product        Working or processing carried out on non-originating
  No                                             materials that confers originating status
       (1)                       (2)                         (3)               or            (4)
  3205             Colour lakes; preparations    Manufacture from
                   as specified in Note 3 to     materials of any heading,
                   this Chapter based on         except heading Nos 3 2 0 3 ,
                   colour lakes C)               3 2 0 4 and 3 2 0 5 .
                                                 However, materials from
                                                 heading No 3 2 0 5 may be
                                                 used provided their value
                                                 does not exceed 2 0 % of
                                                 the ex-works price of the
                                                 product
  ex               Essential oils and            Manufacture in which all
  Chap. 33         resinoids; perfumery,         the materials used are
                   cosmetic or toilet            classified within a heading
                   preparations; except for      other than that of the
                   heading No 3 3 0 1 , for      product. However,
                   which the rule is set out     materials classified within
                   below:                        the same heading may be
                                                 used provided their value
                                                 does not exceed 2 0 % of
                                                 the ex-works price of the
                                                 product
   3301            Essential oils (terpeneless   Manufacture from
                   or not), including            materials of any heading,
                   concretes and absolutes;      including materials of a
                   resinoids; concentrates of    different "group" (2) in this
                   essential oils in fats, in    heading. However,
                   fixed oils, in waxes or the   materials of the same
                   like, obtained by             group may be used,
                   enfleurage or maceration;     provided their value does
                   terpenic by-products of       not exceed 2 0 % of the
                   the deterpenation of          ex-works price of the
                   essential oils; aqueous       product
                   distillates and aqueous
                   solutions of essential oils
       Note 3 to Chapter 32 says that these preparations are those of a kind used for colouring a^y^' ,V
       material or used as ingredients in the manufacturing of colouring preparations, provided they
       are not classified in another heading in Chapter 32.
(r)    A "group" is regarded as any part of the heading separated from the rest by a semi-colon.
 ---pagebreak---                                             Working or processing carried out on non-originating
                                            materials that confers originating"status
                                                        (3)              or           (4)
 ex            Soap, organic surface-       Manufacture in which all
 Chap. 3 4     active agents, washing       the materials used are
               preparations, lubricating    classified within a heading
               preparations, artificial     other than that of the
               waxes, prepared waxes,       product. However,
               polishing or scouring        materials classified within
               preparations, candles and    the same heading may be
                similar articles, modelling used provided their value
                pastes, "dental waxes"      does not exceed 2 0 % of
               and dental preparations      the ex-works price of the
                with a basis of plaster;    product
                except for heading Nos
                ex 3403 and 3 4 0 4 , for
                which the rules are set
                out below:
 ex 3403        Lubricating preparations    Operations of refining
                containing petroleum oils   and/or one or more
                or oils obtained from       specific process(es) ( v
                bituminous minerals,
                provided they represent
                less than 7 0 % by weight
                                            Other operations in which
                                            all the materials used are
                                             classified within a heading
                                            other than that of the
                                             product. However,
                                             materials classified within
                                             the same heading may be
                                             used provided their value
                                             does not exceed 5 0 % of
                                             the ex-works price of the
                                             product
o    See Introductory Note 7 - Annex I.
 ---pagebreak--- HS heading Description of product   Working or processing carried oyt on non-originating
No                                  materials that confers originating status
    (1)                  (2)                    (3)             or            (4)
3404       Artificial waxes and
           prepared waxes:
           - Artificial waxes and   Manufacture in which ail
             prepared waxes with a  the materials used are
             basis of paraffin,     classified within a heading
             petroleum waxes,       other than that of the
             waxes obtained from    product. However,
             bituminous minerals,   materials classified within
             slack wax or scale wax the same heading may be
                                    used provided their value
                                    does not exceed 5 0 % of
                                    the ex-works price of the
                                    product
           - Other                  Manufacture from
                                    materials of any heading,
                                    except:
                                    - hydrogenated oils
                                      having the character of
                                      waxes of heading No
                                       1516
                                    - fatty acids not
                                      chemically defined or
                                      industrial fatty alcohols
                                      having the character of
                                      waxes of
                                      heading No 1519
                                    - materials of
                                      heading No 3404
                                    However, these materials
                                    may be used provided
                                    their value does not
                                    exceed 2 0 % of the
                                    ex-works price of the
                                    product
                                                                                      210
 ---pagebreak--- HS heading Description of product      Working or processing carried out on non-originating
No                                     materials that confers originating status
    (1)                 (2)                        (3)             or            (4)
ex         Albuminoidal substances;    Manufacture in which all
Chap. 35   modified starches; glues;   the materials used are
           enzymes; except for         classified within a heading
           heading Nos 3505 and        other than that of the
           ex 3507 for which the       product. However,
           rules are set out below:    materials classified within
                                       the same heading may be
                                       used provided their value
                                       does not exceed 2 0 % 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        Manufacture in which the
           elsewhere specified or      value of all the materials
           included                    used does not
                                       exceed 5 0 % of the
                                       ex-works price of the
                                       product
                                                                                     21 {
 ---pagebreak--- HS heading Description of product        Working or processing carried out on non-originating
No                                       materials that confers originating'status
    (1)                  (2)                         (3)             or            (4)
Chap. 36   Explosives; pyrotechnic       Manufacture in which all
           products; matches;            the materials used are
           pyrophoric alloys; certain    classified within a heading
           combustible preparations      other than that of the
                                         product. However,
                                         materials classified within
                                         the same heading may be
                                         used provided their value
                                         does not exceed 2 0 % of
                                         the ex-works price of the
                                         product
ex         Photographic or               Manufacture in which all
Chap. 37   cinematographic goods;        the materials used are
           except for                    classified within a heading
           heading Nos 3 7 0 1 , 3 7 0 2 other than that of the
           and 3 7 0 4 for which the     product. However,
           rules are set out below:      materials classified within
                                         the same heading may be
                                         used provided their value -
                                         does not exceed 2 0 % of
                                         the ex-works price of the
                                         product
                                                                                              -3 <r>
 ---pagebreak--- HS heading Description of product        Working or processing carried out on non-originating
No                                       materials that confers originating -status
     [D                  (2)                         (3)             or             (4)
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      Manufacture in which all
              colour photography, in     the materials used are
              packs                      classified within a heading
                                         other than
                                         heading Nos 3 7 0 1 or
                                         3 7 0 2 . However,
                                         materials from
                                         heading No 3702 may be
                                         used provided their value
                                         does not exceed 3 0 % 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
                                         3 7 0 2 . However,
                                         materials from
                                         heading Nos 3701
                                         and 3702 may be used
                                         provided their value taken
                                         together, does not
                                         exceed 2 0 % of the
                                         ex-works price of the
                                         product
                                                                                        213
 ---pagebreak---          Description of product         Working or processing carried out on non-originating
                                        materials that confers originating'status
                        (2)                         (3)             or            (4)
3702     Photographic film in rolls,    Manufacture in which all
         sensitized, unexposed, of      the materials used are
         any material other than        classified within a heading
         paper, paperboard or           other than
         textiles; instant print film   heading Nos 3701 or
         in rolls, sensitized,          3702
         unexposed
3704     Photographic plates, film      Manufacture in which all
         paper, paperboard and          the materials used are
         textiles, exposed but not      classified within a heading
         developed                      other than
                                        heading Nos 3701 to
                                        3704
ex       Miscellaneous chemical         Manufacture in which all
Chap. 38 products; except for           the materials used are
         heading Nos 3 8 0 1 ,          classified within a heading
         ex 3 8 0 3 , ex 3 8 0 5 ,      other than that of the
         ex 3 8 0 6 , ex 3 8 0 7 , 3808 product. However,
         to 3 8 1 4 , 3818 to 3 8 2 0 , materials classified within
         3 8 2 2 and 3823 for which     the same heading may be
         the rules are set out          used provided their value
         below:                         does not exceed 2 0 % of
                                        the ex-works price of the
                                        product
3801     Artificial graphite; colloidal
         or semi-colloidal graphite;
         preparations based on
         graphite or other carbon in
         the form of pastes or
         other semi-manufactures:
         - Colloidal graphite in        Manufacture in which the
            suspension in oil and       value of all the materials
            semi-colloidal graphite;    used does not
            carbonaceous pastes for     exceed 5 0 % of the
            electrodes                  ex-works price of the
                                         product
                                                                                         1 ^-Î
                                                                                         -1
 ---pagebreak--- HS heading Description of product      Working or processing carried out on non-originating
No                                     materials that confers originating status
    (1)                  (2)                        (3)             or           (4)
             Graphite in paste form,   Manufacture in which the
             being a mixture of more   value of all the materials
             than 3 0 % by weight of   of heading No 3403 used
             graphite with mineral     does not exceed 2 0 % of
             oils                      the ex-works price of the
                                       product
           - Other                     Manufacture in which all
                                       the materials used are
                                       classified within a heading
                                       other than that of the
                                       product. However,
                                       materials classified within
                                       the same heading may be
                                       used provided their value
                                       does not exceed 2 0 % of
                                       the ex-works price of the
                                       product
ex 3803    Refined tall oil            Refining of crude tall oil
ex 3805    Spirits of sulphate         Purification by distillation
           turpentine, purified        or refining of raw spirits
                                       of sulphate turpentine
ex 3806    Ester gums                  Manufacture from resin
                                       acids
ex 3807    Wood pitch (wood tar        Distillation of wood tar
           pitch)
3808       Insecticides, rodenticides, Manufacture in which the
           fungicides, herbicides,     value of all the materials
           anti-sprouting products     used does not
           and plant-growth            exceed 5 0 % of the
           regulators, disinfectants   ex-works price of the
           and similar products, put   products
           up in forms of packings
           for retail sale or as
           preparations or articles
           (for example, sulphur-
           treated bands, wicks and
           candles, and fly-papers)
                                                                                  9 ~
 ---pagebreak--- HS heading Description of product      Working or processing carried out on non-originating
No                                     materials that confers originating-status
      (1)                (2)                       (3)            or             (4)
3809       Finishing agents, dye       Manufacture in which the
           carriers to accelerate the  value of all the materials
           dyeing or fixing of         used does not
           dyestuffs and other         exceed 5 0 % of the
           products and preparations   ex-works price of the
           (for example, dressings     products
           and mordants), of a kind
           used in the textile, paper,
           leather or like industries,
           not elsewhere specified or
           included
3810       Pickling preparations for   Manufacture in which the
           metal surfaces; fluxes and  value of all the materials
           other auxiliary             used does not
           preparations for soldering, exceed 5 0 % of the
           brazing or welding;         ex-works price of the
           soldering, brazing or       products
           welding powders and
           pastes consisting of metal
           and other materials;
           preparations of a kind
           used as cores or coatings
           for welding electrodes or
           rods
3 8 11     Anti-knock preparations,
           oxidation inhibitors, gum
           inhibitors, viscosity
           improvers, anti-corrosive
           preparations and other
           prepared additives, for
           mineral oils (including
           gasoline) or for other
           liquids used for the same
           purposes as mineral oils:
                                                                                     216
 ---pagebreak---      Description of product      Working or processing carried out on non-originating
                                 materials that confers originating status
                   (2)                       (3)             or            (4)
     - Prepared additives for    Manufacture in which the
       lubricating oil,          value of all the materials
       containing petroleum      of heading No 3811 used
       oils or oils obtained     does not exceed 5 0 % of
       from bituminous           the ex-works price of the
       minerals                  product
     - Other                     Manufacture in which the
                                 value of all the materials
                                 used does not
                                 exceed 5 0 % of the
                                 ex-works price of the
                                 product
3812 Prepared rubber             Manufacture in which the
     accelerators; compound      value of all the materials
     plasticizers for rubber or  used does not
     plastics, not elsewhere     exceed 5 0 % of the
     specified or included;      ex-works price of the
     anti-oxidizing preparations product
     and other compound
     stabilizers for rubber or
     plastics
3813 Preparations and charges    Manufacture in which the
     for fire-extinguishers;     value of all the materials
     charged fire-extinguishing  used does not
     grenades                    exceed 5 0 % of the
                                 ex-works price of the
                                 product
3814 Organic composite           Manufacture in which the
     solvents and thinners, not  value of all the materials
     elsewhere specified or      used does not
     included; prepared paint or exceed 5 0 % of the
     vanish removers             ex-works price of the
                                 product
                                                                             217
 ---pagebreak---      Description of product     Working or processing carried out on non-originating
                                materials that confers originating'status
                   (2)                      (3)            or             (4)
3818 Chemical elements doped    Manufacture in which the
     for use in electronics, in value of all the materials
     the form of discs, wafers  used does not
     or similar forms; chemical exceed 5 0 % of the
     compounds doped for use    ex-works price of the
     in electronics             product
3819 Hydraulic brake fluids and Manufacture in which the
     other prepared liquids for value of all the materials
     hydraulic transmission,    used does not
     not containing or          exceed 5 0 % of the
     containing less than 7 0 % ex-works price of the
     by weight of petroleum     product
     oils or oils obtained from
     bituminous minerals
3820 Anti-freezing preparations Manufacture in which the
     and prepared de-icing      value of all the materials
     fluids                     used does not
                                exceed 5 0 % of the
                                ex-works price of the
                                product
3822 Composite diagnostic or    Manufacture in which the
     laboratory reagents, other value of all the materials
     than those of              used does not
     heading No 3 0 0 2 or 3006 exceed 5 0 % of the
                                ex-works price of the
                                product
 ---pagebreak--- HS heading                               Working or processing carried out-on non-originating
No                                       materials that confers originating states
    (1)                                             (3)              or            (4)
3823       Prepared binders for
           foundry moulds or cores;
           chemical products and
           preparations of the
           chemical or allied
           industries (including those
           consisting of mixtures of
           natural products), not
           elsewhere specified or
           included; residual products
           of the chemical or allied
           industries, not elsewhere
           specified or includedr
           - The following of this       Manufacture in which all
             heading:                    the materials used are
                                         classified within a heading
             — Prepared binders for      other than that of the
                  foundry moulds or      product. However,
                  cores based on         materials classified within
                  natural resinous       the same heading may be
                  products               used provided their value
                                         does not exceed 2 0 % of
             — Naphthenic acids,         the ex-works price of the
                  their water insoluble  product
                  salts 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
                                                                                       219
 ---pagebreak--- Description of product     Working or processing carried out on non-originating
                           materials that confers originating status
            (2)                        (3)             or            (4)
  — Getters for vacuum
     tubes
  — Alkaline iron oxide
     for the purification
     of gas
  — Ammoniacal gas
     liquors and spent
     oxide produced in
     coal gas purification
  —• Sulphonaphthenic
     acids, their water
     insoluble salts and
     their esters
  — Fusel oil and Dippel's
     oil
  — Mixtures of salts
     having different
     anions
  —- Copying pastes with
     a basis of gelatin,
     whether or not on a
     paper or textile
     backing
- Other                    Manufacture in which the
                           value of all the materials
                           used does not
                           exceed 5 0 % of the
                           ex-works price of the
                           product
                                                                         220
 ---pagebreak---                    Description of product        Working or processing carried out on Qon-originating
                                                 materials'that confers originating status
                                (2)                           (3)            or             (4)
 ex 3 9 0 1 to     Plastics in primary forms,
 3915              waste, parings and scrap,
                   of plastic; except for
                   heading No ex 3 9 0 7 for
                   which the rule is set out
                   below:
                   - Addition                     Manufacture in which:
                      homopolymerization          - the value of all the
                      products                      materials used does not
                                                    exceed 5 0 % of the
                                                    ex-works price of the
                                                    product, and
                                                  - the value of any
                                                    materials of Chapter 39
                                                    used does not
                                                    exceed 2 0 % of the
                                                    ex-works price of the
                                                    product (1)
                    - Other                       Manufacture in which the
                                                  value of the materials of
                                                  Chapter 39 used does not
                                                  exceed 2 0 % of the
                                                  ex-works price of the
                                                  product (1)
C) In the case of the products composed of materials classified within both heading Nos 3 9 0 1 to
    3 9 0 6 , on the one hand, and within heading Nos 3907 to 3 9 1 1 ; on the other hand,Ortf)
    restriction only applies to that group of materials which predominates by weight in the pro£fuc¥.
 ---pagebreak---                   Description of product         Working or processing carried out on-noh-originating
                                                 materials that confers originating status
                                 (2)                         (3)             or            (4)
 ex 3907          Copolymer, made from           Manufacture in which all
                  polycarbonate and              the materials used are
                  acrylonitrile-butadiene-       classified within a heading
                  styrene copolymer (ABS)        other than that of the
                                                 product. However,
                                                 materials classified within
                                                 the same heading may be
                                                 used provided their value
                                                 does not exceed 5 0 % of
                                                 the ex-works price of the
                                                 product (1)
 ex 3916 to       Semi-manufactures and
 3921             articles of plastics; except
                  for heading Nos ex 3 9 1 6 ,
                  ex 3 9 1 7 , ex 3 9 2 0 and
                  ex 3 9 2 1 , for which the
                  rules are set out below:
                  - Flat products, further       Manufacture in which the
                     worked than only            value of any materials of
                     surface-worked or cut       Chapter 39 used does not
                     into forms other than       exceed 5 0 % of the
                     rectangular or square;      ex-works price of the
                     other products, further     product
                     worked than only
                     surface-worked
                   - Other:
                                                                                             & & A»
C) In the case of the products composed of materials classified within both heading Nos 3 9 0 1 to
   3906, on the one hand, and within heading Nos 3907 to 3 9 1 1 , on the other hand, this
   restriction only applies to that group of materials which predominates by weight in the product.
 ---pagebreak---  HS heading        Description of product         Working or processing carried out on non-originating
 No                                               materials that confers originating status
       (1)                       (2)                          (3)             or            (4)
                   — Addition                     Manufacture in which:
                       homopolyme/ization         - the value of all the
                       products                       materials used does
                                                      not exceed 5 0 % of the
                                                      ex-works price of the
                                                      product, and
                                                  - the value of any
                                                      materials of Chapter 39
                                                      used does not
                                                      exceed 2 0 % of the
                                                      ex-works price of the
                                                      product (1)
                       Other                      Manufacture in which the
                                                  value of any materials of
                                                  Chapter 39 used does not
                                                  exceed 2 0 % of the
                                                  ex-works price of the
                                                  product (1)
  ex 3 9 1 6        Profile shapes and tubes      Manufacture in which:
 and                                              - the value of all the
  ex 3917                                             materials used does
                                                      not exceed 5 0 % of the
                                                      ex-works price of the
                                                      product, and
                                                  - the value of any
                                                      materials classified
                                                      within the same
                                                      heading as the product
                                                      does not exceed 2 0 %
                                                      of the ex-works price
                                                      of the product
                                                                                              223
C) In the case of the products composed of materials classified within both heading Nos 3901 to
   3 9 0 6 , on the one hand, and within heading Nos 3907 to 3 9 1 1 , on the other hand, this
    restriction only applies to that group of materials which predominates by weight in the product.
 ---pagebreak---                   Description of product          Working or processing carried out on non-originating
                                                  materials that confers originating status
                                (2)                           (3)              or             (4)
  ex 3920         lonomer sheet or film           Manufacture from a
                                                  thermoplastic partial salt
                                                  which is a copolymer of
                                                  ethylene and metacrylic
                                                  acid partly neutralized
                                                  with metal ions, mainly
                                                  zinc and sodium
  ex 3921         Foils of plastic, metallized    Manufacture from highly
                                                  transparent polyester foils
                                                  with a thickness of less
                                                  than 23 micron (1)
   3922 to        Articles of plastics            Manufacture in which the
   3926                                           value of ail the materials
                                                  used does not
                                                  exceed 5 0 % of the
                                                  ex-works price of the
                                                  product
   ex             Rubber and articles             Manufacture in which all
   Chap. 40       thereof; except for             the materials used are
                  heading Nos ex 4 0 0 1 ,        classified within a heading
                  4 0 0 5 , 4012 and ex 4017      other than that of the
                  for which the rules are set     product
                  out below:
   ex 4001        Laminated slabs or crepe        Lamination of sheets of
                  rubber for shoes                natural rubber
                                                                                                  2
(1) The following foils shall be considered as highly transparent: foils, the-optical dimming of which
    - measured according to ASTM-D 1003-1 6 by Gardner Hazemeter (i.e. Hazefactor) - is less than
    2%.
 ---pagebreak--- HS heading Description of product       Working or processing carried out-on non-originating
No                                      materials that confers.originating status
    (1)                   (2)                       (3)             or            (4)
4005       Compound rjubber,            Manufacture in which the
           unvulcanized, in primary     value of all the materials
           forms or in plates, sheets   used, except natural
           or strip                     rubber, does not
                                        exceed 5 0 % 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:
                                        Retreading of used tyres
           -    Retreaded pneumatic,
                solid or cushion tyres,
                of rubber
           - Other                      Manufacture from
                                        materials of any heading,
                                        except those of
                                        heading Nos 4011 or
                                        4012
ex 4017     Articles of hard rubber     Manufacture from hard
                                        rubber
ex          Raw hides and skins         Manufacture in which all
Chap. 41    (other than furskins) and   the materials used are
            leather; except for         classified within a heading
            heading Nos ex 4 1 0 2 ,    other than that of the
            4 1 0 4 to 4107 and 4109     product
            for which the rules are set
            out below:
ex 4102                                 Removal of wool from
            Raw skins of sheep or        sheep or lamb skins, with
            lambs, without wool on       wool on
                                                                                         22\D
                                                                        ^H^TTNflp^^WPr
 ---pagebreak---                                         Working or processing carried o u r o n non-originating
                                        materials that confers, originating status
                                                     (3)             or             (4)
4 1 0 4 to Leather, without hair or     Retanning of pre-tanned
4107       wool, other than leather     leather
           of heading Nos 4 1 0 8 or    or
           4109                         Manufacture in which all
                                        the materials used are
                                        classified within a heading
                                        other than that of the
                                        product
4109       Patent leather and patent    Manufacture from leather
           laminated leather;           of heading Nos 4104 to
           metallized leather           4 1 0 7 provided its value
                                        does not exceed 5 0 % of
                                        the ex-works price of the
                                        product
Chap. 42   Articles of leather;         Manufacture in which all
           saddlery and harness;        the materials used are
           travel goods, handbags       classified within a heading
           and similar containers;      other than that of the
           articles of animal gut       product
           (other than silk worm gut)
ex         Furskins and artificial fur; Manufacture in which all
Chap. 43   manufactures thereof;        the materials used are
           except for                   classified within a heading
           heading Nos ex 4 3 0 2       other than that of the
           and 4303 for which the       product
           rules are set out below
           Tanned or dressed
ex 4302    furskins, assembled:
           - Plates, crosses and        Bleaching or dyeing, in
              similar forms             addition to cutting and
                                        assembly of non-
                                        assembled tanned or
                                        dressed furskins
           - Other
                                        Manufacture from
                                        non-assembled, tanned or
                                        dressed furskins
                                                                                          226
 ---pagebreak---           Description of product            Working or processing carried out on non-originating
                                            materials that confers originating sta_tus
                          (2)                           (3)             or             (4)
4303      Articles of apparel,              Manufacture from
          clothing accessories and          non-assembled tanned or
          other articles of furskin         dressed furskins of
                                            heading No 4302
ex        Wood and articles of              Manufacture in which all
Chap. 4 4 wood; wood charcoal;              the materials used are
          except for heading Nos            classified within a heading
          ex 4 4 0 3 , ex 4 4 0 7 ,         other than that of the
          ex 4 4 0 8 , 4 4 0 9 , ex 4 4 1 0 product
          to ex 4 4 1 3 , ex 4 4 1 5 ,
          ex 4 4 1 6 , 4418 and
          ex 4421 for which the
          rules are set out below:
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              Planing, sanding or
          lengthwise, sliced or             finger-jointing
          peeled, of a thickness
          exceeding 6 mm, planed,
          sanded or finger-jointed
ex 4408   Veneer sheets and sheets          Splicing, planing, sanding
          for plywood, of a                 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
 ---pagebreak---               Description of product     Working or processing carried o u r o n non-originating
                                         materials that confers originating status
                           (2)                       (3)             or              (4)
4409          Wood (including strips and
              friezes for parquet
              flooring, not assembled)
              continuously shaped
              (tongued, grooved,
              rebated, chamfered,
              V-joined; beaded,
              moulded, rounded or the
              like) along any of its
              edges or faces, whether
              or not planed, sanded or
              finger-jointed:            Sanding or finger-jointing
              - Sanded or finger-jointed Beading or moulding
              - Beadings and mouldings   Manufacture in which all
                                         the materials used are
              - Other                    classified within a heading
                                         other than of the product
ex 4 4 1 0 to Beadings and mouldings,    Beading or moulding
ex 4413       including moulded skirting
              and other moulded boards
ex 4415       Packing cases, boxes,      Manufacture from boards
              crates, drums and similar  not cut to size
              packings, of wood
                                                                                          228
 ---pagebreak--- HS heading Description of product     Working or processing carried out ©n non-originating
No                                    materials that confers originating status
     (1)                (2)                      (3)              or            (4)
ex 4 4 1 6 Casks, barrels, vats, tubs Manufacture from riven
           and other coopers'         staves, not further worked
           products and parts         than sawn on the t w o
           thereof, of wood           principal surfaces
4418       Builders' joinery and
           carpentry of w o o d ,
           including cellular wood
           panels, assembled parquet
           panels, shingles and
           shakes:
           - Builders' joinery and    Manufacture in which all
             carpentry of wood        the materials used are
                                      classified within a heading
                                      other than that of the
                                      product. However,
                                      cellular wood panels,
                                      shingles and shakes may
                                      be used
           - Beadings and mouldings   Beading or moulding
                                      Manufacture in which all
                                      the materials used are
                                      classified within a heading
                                      other than that of the
                                      product
                                                                                     229
 ---pagebreak---          Description of product           Working or processing carried out o n non-originating
                                          materials that confers.originating status
                          (2)                         (3)              or           (4)
ex 4421  Match splints; wooden            Manufacture from wood
         pegs or pins for footwear        of any heading except
                                          drawn wood of
                                          heading No 4409
ex       Cork and articles of cork;       Manufacture in which all
Chap. 45 except for                       the materials used are
         heading No 4 5 0 3 for           classified within a heading
         which the rule is set out        other than that of the
         below:                            product
4503     Articles of natural cork          Manufacture from cork of
                                           heading No 4501
Chap. 46 Manufactures of straw, of         Manufacture in which all
         esparto or of other plaiting     the materials used are
         materials; basketware and         classified within a heading
         wickerwork                        other than that of the
                                           product
Chap. 47 Pulp of wood or of other          Manufacture in which all
         fibrous cellulosic material;      the materials used are
         waste and scrap of paper          classified within a heading
         or paperboard                     other than that of the
                                           product
Chap. 48 Paper and paperboard;             Manufacture in which all
         articles of paper pulp, of        the materials used are
         paper or of paperboard;          •classified within a heading
         except for                        other than that of the
         heading Nos ex 4 8 1 1 ,          product
         4 8 1 6 , 4 8 1 7 , ex 4 8 1 8 ,
         ex 4 8 1 9 , ex 4 8 2 0 and
         ex 4 8 2 3 for which the
         rules are set out below:
ex 4811  Paper and paperboard,             Manufacture from
         ruled, lined or squared           paper-making materials of
         only                              Chapter 47
                                                                                        23
 ---pagebreak---         Description of product    Working or processing carried out on non-originating
                                  materials that confers originating status
                      (2)                    (3)              or            (4)
4816    Carbon paper, self-copy   Manufacture from
        paper and other copying   paper-making materials of
        or transfer papers (other Chapter 47
        than those of
        heading No 4809),
        duplicator stencils and
        offset plates, of paper,
        whether or not put up in
        boxes
4817    Envelopes, letter cards,  Manufacturing in which:
        plain postcards and       - all the materials used
        correspondence cards, of    are classified within a
        paper or paperboard;        heading other than that
        boxes, pouches, wallets     of the product, and
        and writing compendiums,  - the value of all the
        of paper or paperboard,     materials used does not
        containing an assortment    exceed 5 0 % of the
        of paper stationery         ex-works price of the
                                    product
ex 4818 Toilet paper              Manufacture from
                                  paper-making materials of
                                  Chapter 47
ex 4819  Cartons, boxes, cases,   Manufacture in which:
         bags and other packing   - all the materials used
         containers, of paper,        are classified within a
         paperboard, cellulose        heading other than
         wadding or webs of           that of the product,
         cellulose fibres             and
                                  - the value of all the
                                      materials used does
                                      not exceed 5 0 % 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 5 0 % of the
                                  ex-works price of the
                                  product
                                                                                  23
 ---pagebreak--- HS heading Description of product      Working or processing carried out'on non-originating
No                                     materials that confers originating status
    (1)                  (2)                       (3)             or            (4)
ex 4823    Other paper, paperboard,    Manufacture from
           cellulose wadding and       paper-making materials of
           webs of cellulose fibres,   Chapter 47
           cut to size or shape
ex         Printed books,              Manufacture in which all
           newspapers, pictures and    the materials used are
Chap. 49
           other products of the       classified within a heading
           printing industry;          other than that of the
           manuscripts, typescripts    product
           and plans; except for
           heading Nos 4909
           and 4 9 1 0 for which the
           rules are set out below
4909       Printed or illustrated      Manufacture from
           postcards; printed cards    materials not classified
           bearing personal            within heading Nos 4909
           greetings, messages or      or 4911
           announcements, whether
           or not illustrated, with or
           without envelopes or
           trimmings
4910       Calendars of any kind,      Manufacture in which:
           printed, including calendar - all the materials used
           blocks:                         are classified within a
                                           heading other than
           - Calendars of the              that of the product,
              "perpetual" type or with     and
              replaceable blocks       - the value of all the
              mounted on bases other       materials used does
              than paper or                not exceed 5 0 % of the
              paperboard                   ex-works price of the
                                           product
           - Other                     Manufacture from
                                       materials not classified in
                                       heading Nos. 4909 or
                                       4911
 ---pagebreak---   HS heading     Description of product        Working or processing carried out on non-originating
  No                                           materials that confers originating status
       (1)                     (2)                         (3)             or            (4)
                 Silk; except for              Manufacture in which all
  Chap. 50       heading Nos ex 5 0 0 3 ,      the materials used are
                 5 0 0 4 to ex 5 0 0 6         classified within a heading
                 and 5 0 0 7 for which the     other than that of the
                 rules are set out below        product
  ex 5003        Silk waste (including          Carding or combing of silk
                 cocoons unsuitable for         waste
                 reeling, yarn waste and
                 garnetted stock), carded
                 or combed
  5004 to        Silk yarn and yarn spun        Manufacture from (1):
  ex 5006        from silk waste                - raw silk or silk waste
                                                   carded or combed or
                                                   otherwise prepared for
                                                   spinning,
                                                - other natural fibres not
                                                   carded or combed or
                                                   otherwise prepared for
                                                   spinning,
                                                - chemical materials or
                                                   textile pulp, or
                                                - paper-making materials
  5007           Woven fabrics of silk or of
                 silk waste:
                       incorporating rubber     Manufacture from single
                       thread                   yarn (1)
                                                                                             2     KJr
I1) For special conditions relating t o , products made of a mixture of textile materials, see
    Introductory Note 5.
 ---pagebreak---    HS heading     Description of product     Working or processing carried out-on non-originating
   No                                        materials that confers originating status
        (1)                   (2)                         (3)            or            (4)
                  - Other                    Manufacture from (1):
                                             - coir yarn,
                                             - natural fibres,
                                             - man-made staple
                                                 fibres not carded or
                                                 combed or otherwise
                                                 prepared for spinning,
                                             - chemical materials or
                                                 textile pulp, or
                                             - paper
                                             or
                                             Printing accompanied by
                                             at least t w o 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 4 7 , 5 % of the
                                             ex-works price of the
                                             product
                                                                                           231
!') For special conditions relating to products made of a mixture of textile materials, see
    Introductory Note 5.
 ---pagebreak---   HS heading      Description of product      Working or processing carried out'on non-originating
  No                                          materials that confers originating status
         (1)                   (2)                         (3)            or            (4)
  ex              Wool, fine or coarse        Manufacture in which all
  Chap. 51        animal hair; horsehair yarn the materials used are
                  and woven fabric; except    classified within a heading
                  for heading Nos 5 1 0 6 to  other than that of the
                  5 1 1 0 and 5111 to 5113    product
                  for which the rules are set
                  out below:
  5 1 0 6 to      Yarn of wool, of fine or    Manufacture from (1):
  5110            coarse animal hair or of    - raw silk or silk waste
                  horsehair                        carded or combed or
                                                   otherwise prepared for
                                                   spinning,
                                              - natural fibres not
                                                   carded or combed or
                                                   otherwise prepared for
                                                   spinning,
                                              - chemical materials or
                                                   textile pulp, or
                                              - paper-making materials
   5111 to        Woven fabrics of wool, of
  5113            fine or coarse animal hair
                  or of horsehair:
                  -    Incorporating rubber   Manufacture from single
                       thread                 yarn V):
                  -    Other                   Manufacture from ('):
                                               - coir yarn,
                                               - natural fibres,
                                               - man-made staple fibres
                                                   not carded or combed
                                                   or otherwise prepared
                                                   for spinning,
                                               - chemical materials or
                                                   textile pulp, or
                                               - paper
                                               or
                                               Printing accompanied by
                                               at least two preparatory
                                               or finishing operations
                                               (such as scouring,
                                               bleaching, mercerizing,
                                               heat setting, raising,
                                               calendering, shrink
                                               resistance processing,
                                               permanent finishing,
                                                                                            *»• O o
I1) For special conditions relating to products made of a mixture of textile materials, see
    Introductory Note 5.
 ---pagebreak---  HS heading      Description of product       Working or processing carried out-on non-originating
 No                                           materials that confers originating status
       (1!                   (2)                          (3)             or            (4)
                                              decatizing, impregnating,
                                              mending and burling)
                                              where the value of the
                                              unprinted fabric used does
                                              not exceed 4 7 , 5 % of the
                                              ex-works price of the
                                              product
 ex              Cotton; except for           Manufacture in which all
 Chap. 52        heading Nos 5204 to          the materials used are
                 5207 and 5208 to 5212        classified within a heading
                 for which the rules are set  other than that of the
                 out below:                   product
  5204 to        Yarn and thread of cotton    Manufacture from C):
  5207                                        - raw silk or silk waste
                                                  carded or combed or
                                                  otherwise prepared for
                                                  spinning,
                                              - natural fibres not
                                                  carded or combed or
                                                  otherwise prepared for
                                                  spinning,
                                              - chemical materials or
                                                  textile pulp, or
                                              - paper-making materials
  5208 to        Woven fabrics of cotton:
  5212
                 -  incorporating rubber      Manufacture from single
                    thread                    yarn (1)
                 -  Other                     Manufacture from (1):
                                              - coir yarn,
                                              - natural fibres,
                                              - man-made staple fibres
                                                 not carded or combed
                                                 or otherwise prepared
                                                 for spinning,
                                               - chemical materials or
                                                 textile pulp, or .
                                             ..- paper
                                                                                                 oh
C) For special conditions relating to products made of a mixture of textile materials, see
   Introductory Note 5.
 ---pagebreak---  HS heading      Description of product      Working or processing carried out on non-originating
 No                                          materials that confers originating status^
      (1)                      (2)                         (3)            or            (4)
                                             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              Other vegetable textile     Manufacture in which all
 Chap. 53        fibres; paper yarn and      the materials used are
                 woven fabrics of paper      classified within a heading
                 yarn; except for            Other than that of the
                 heading Nos 5306 to 5308    product
                 and 5309 to 5311 for
                 which the rules are set out
                 below:
 5306 to         Yarn of other vegetable      Manufacture from (1):
 5308            textile fibres; paper yarn   - raw silk or silk waste
                                                  carded or combed or
                                                  otherwise prepared for
                                                  spinning,
                                              - natural fibres not carded
                                                  or combed or otherwise
                                                  prepared for spinning,
                                              - chemical materials or
                                                  textile pulp, or
                                              - paper-making materials
  5309 to        Woven fabrics of other
  5311           vegetable textile fibres;
                 woven fabrics of paper
                 yarn:
                  -  incorporating rubber     Manufacture from single
                     thread                   yarn C)
                                                                                              237
C)  For speciar conditions relating to products made of a mixture of textile materials, see
    Introductory Note 5.
 ---pagebreak---   HS heading      Description of product      Working or processing carried out on non-originating
  No                                          materials that confers originating status.
       (1)                      (2)                         (3)            or            (4)
                  - Other                     Manufacture from ('):
                                              - coir yarn,
                                              - natural fibres,
                                              - man-made staple fibres
                                                  not carded or combed or
                                                  otherwise prepared for
                                                  spinning,
                                              - chemical materials or
                                                  textile pulp, or
                                              - paper
                                              or
                                              Printing accompanied by at
                                              least two preparatory or
                                              finishing operations (such
                                              as scouring, bleaching,
                                              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
   5401 to        Yarn, monofilament and      Manufacture from (1):
   5406           thread of man-made          - raw silk or silk waste
                  filaments                        carded or combed or
                                                   otherwise prepared for
                                                   spinning,
                                              - natural fibres not carded
                                                   or combed or otherwise
                                                   prepared for spinning,
                                               - chemical materials or
                                                   textile pulp, or
                                               - paper-making materials
   5407 to        Woven fabrics of man-made
   5408           filament yarn:
                   - incorporating rubber      Manufacture from single
                     thread                   yarn (1)
                                                                                              238
I1) For special conditions relating to products made of a mixture of textile materials, see
    I   n   t   r    o    d   u     c  t  o r     y                 N o t e                    5 .
 ---pagebreak---   HS heading      Description of product     Working or processing carried out on non-originating
  No                                         materials that confers originating status.
        (1)                    (2)                         (3)             or           (4)
                  - Other                    Manufacture from C):
                                             - coir yarn,
                                             - natural fibres,
                                             - man-made staple fibres
                                                not carded or combed or
                                                otherwise prepared for
                                                                         A
                                                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
   5501 to        Man-made staple fibres      Manufacture from chemical
   5507                                       materials or textile pulp
   5508 to        Yarn and sewing thread      Manufacture from (\):
   5511                                       - . raw silk or silk waste
                                                  carded or combed or
                                                  otherwise prepared for
                                                  spinning,
                                              - natural fibres not carded
                                                  or combed or otherwise
                                                  prepared for spinning,
                                              - chemical materials or
                                                  textile pulp, or
                                              - paper-making materials
   5512 to        Woven fabrics of man-made
   5516           staple fibres:
                  -   incorporating rubber    Manufacture from single
                      thread                  yarn C)
                                                                                                  23fi
t1) For special conditions relating to products made of a mixture of textile materials, see
    Introductory Note 5.
 ---pagebreak--- HS heading      Description of product       Working or processing carried out on-non-originating
No                                           materials that confers originating status
     (1)                     (2)                          (3)            or            (4)
                  Other                      Manufacture from (1):
                                             - coir yarn,
                                             - natural fibres,
                                             - man-made staple fibres
                                                 not carded or combed
                                                 or otherwise prepared
                                                 for spinning,
                                             - chemical materials or
                                                 textile pulp, or
                                             - paper
                                             or
                                             Printing accompanied by
                                             at least t w o 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 4 7 , 5 % of the
                                             ex-works price of the
                                             product
ex              Wadding, felt and            Manufacture from C):
Chap. 56        non-wovens; special          - coir yarn,
                yarns; twine, cordage,       - natural fibres,
                ropes and cables and         - chemical materials or
                articles thereof; except for     textile pulp, or
                heading Nos 5 6 0 2 , 5604,   - paper making materials
                5605 and 5 6 0 6 , for
                which the rules are set
                out below:
                                                                                              240
   For special conditions relating to products made of a mixture of textile materials, see
   Introductory Note 5.
 ---pagebreak---  HS heading      Description of product        Working or processing carried out onjion-originating
 No                                            materials that confers originating status
       !1)                      (2)                          (3)            or           (4)
 5602            Felt, whether or not
                 impregnated, coated,
                 covered or laminated:
                 - Needleloom felt             Manufacture from (1):
                                               - natural fibres,
                                               - chemical materials or
                                                    textile pulp
                                               However:
                                               - polypropylene filament
                                                   of heading No 5 4 0 2 ,
                                               - polypropylene fibres of
                                                   heading No 5503 or
                                                   5506 or
                                               - polypropylene filament
                                                   t o w of
                                                   heading No 5 5 0 1 ,
                                               of which the denomination
                                               in all cases of a single
                                               filament or fibre is less
                                               than 9 decitex may be
                                               used provided their value
                                               does not exceed 4 0 % of
                                               the ex-works price of the
                                               product
                                                                        4
                     Other                      Manufacture from (1):
                                                - natural fibres,
                                                - man-made staple
                                                     fibres made from
                                                     casein, or
                                               -     chemical materials or
                                                     textile pulp
  5604            Rubber thread and cord,       Manufacture from rubber
                  textile covered; textile      thread or cord, not textile
                  yarn, and strip and the like  covered
                  of heading No 5404 of
                  5 4 0 5 , impregnated,
                  coated, covered or
                  sheathed with rubber or
                  plastics:
                     Rubber thread and cord,    Manufacture from rubber
                     textile covered            thread or cord, not textile
                                                covered
                                                                                             24
C) For special conditions relating to products made of a mixture of textile materials, see
   Introductory Note 5.
 ---pagebreak---  HS heading      Description of product        Working or processing carried out "on non-originating
 No                                            materials that confers originating statas
       (1)                      (2)                        (3)             or            (4)
                 - Other                       Manufacture from O :
                                               - natural fibres not
                                                  carded or combed or
                                                  otherwise processed
                                                  for spinning,
                                               - chemical materials or
                                                  textile pulp, or
                                               - paper-making materials
 5605            Metallized yarn, whether      Manufacture from (1):
                 or not gimped, being          - natural fibres,
                 textile yarn, or strip or the - man-made staple fibres
                 like of heading No 5404          not carded or combed
                 or 5 4 0 5 , combined with       or otherwise processed
                 metal in the form of             for spinning,
                 thread, strip or powder or    - chemical materials or
                 covered with metal               textile pulp, or
                                               - paper-making materials
  5606           Gimped yarn, and strip        Manufacture from (1):
                 and the like of               - natural fibres,
                 heading No 5404 or            - man-made staple fibres
                 5 4 0 5 , gimped, other than     not carded or combed
                 those of heading No 5605         or otherwise processed
                 and gimped horsehair             for spinning,
                 yarn; chenille yarn; loop     - chemical materials or
                 wale-yarn                        textile pulp, or
                                               - paper-making materials
  Chap. 57       Carpets and other textile     Manufacture from (1):
                 floor coverings:              - natural fibres, or
                                               - chemical materials or
                 -   Of needleloom felt           textile pulp
                                                However:
                                               - polypropylene filament
                                                  of heading No 5 4 0 2 ,
                                               - polypropylene fibres of
                                                  heading No 5503 or
                                                  5506 or
                                               - polypropylene filament
                                                  t o w of
                                                  heading No 5 5 0 1 ,
                                                                                           24
C) For special conditions relating to products made of a mixture of textile materials,        see
    Introductory Note 5.
 ---pagebreak---  HS heading     Description of product         Working or processing carried out on non-originating
 No                                            materials that confers originating status
      (1)                      (2)                            (3)            or           (4)
                                                  of which the
                                                  denomination in all cases
                                                  of a single filament or
                                                  fibre is less than 9
                                                  decitex may be used
                                                  provided their value does
                                                  not exceed 4 0 % of the
                                                  ex-works price of the
                                                  product
                 -   Of other felt             Manufacture from C):
                                               - natural fibres not carded
                                                     or combed or otherwise
                                                     processed for spinning,
                                                     or
                                               - chemical materials or
                                                     textile pulp
                 -   Other textile coverings   Manufacture from (1):
                                               - coir yarn,
                                               - synthetic or artificial
                                                     filament yarn,
                                               - natural fibres, or
                                               - man-made staple fibres
                                                     not carded or combed
                                                     or otherwise processed
                                                     for spinning
 ex              Special woven fabrics;
 Chap. 58        tufted textile fabrics; lace;
                 tapestries; trimmings;
                 embroidery; except for
                 heading Nos 5805
                 and 5810 for which the
                 rules are set out below:
                 - Combined with rubber        Manufacture from single
                   thread                      yarn 0
                 - Other                       Manufacture from (1):
                                               - natural fibres,
                                               - man-made staple fibres
                                                   not carded or combed or
                                                   otherwise processed for
                                                   spinning, or
                                                - chemical materials or
                                                   textile pulp,
                                               or
C) For special conditions relating to products made of a mixture of textile materials, see
   Introductory Note 5.
                                                                                               24
 ---pagebreak---                                   Working or processing carried out .on non-originating
                                  materials that confers originating status
                                                (3)            or             (4)
                                  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
5805 Hand-woven tapestries of     Manufacture in which all
     the types gobelins,          the materials used are
     flanders, aubusson,          classified within a heading
     beauvais and the like, and   other than that of the
     needle-worked tapestries     product
     (for example, petit point,
     cross stitch), whether or
     not made up
5810 Embroidery in the piece, in  Manufacture in which:
     strips or in motifs          - 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
5901 Textile fabrics coated with  Manufacture from yarn
     gum or amylaceous
     substances of a kind used
     for the outer covers of
     books or the like; tracing
     cloth; prepared painting
     canvas; buckram and
     similar stiffened textile
     fabrics of a kind used for
     hat foundations
5902 Tyre cord fabric of high
     tenacity yarn of nylon or
     other polyamides,
     polyesters or viscose rayon:
                                                                                   244
 ---pagebreak---  HS heading     Description of product        Working or processing carried out on non-originating
 No                                           materials that confers originating status
       (1)                    (2)                         (3)             or            (4)
                 - containing not more        Manufacture from yarn
                   than 90 % by weight of
                   textile materials
                 - Other                      Manufacture from
                                              chemical materials or
                                              textile pulp
 5903            Textile fabrics              Manufacture from yarn
                 impregnated, coated,
                 covered or laminated with
                 plastics, other than those
                 of heading No 5902
  5904           Linoleum, whether or not     Manufacture from yarn C)
                 cut to shape; floor
                 coverings consisting of a
                 coating or covering
                 applied on a textile
                 backing, whether or not
                 cut to shape
  5905           Textile wall coverings:      Manufacture from yarn:
                 -   Impregnated, coated,
                     covered or laminated
                     with rubber, plastics or
                     other materials
                 -   Other                    Manufacture from (1):
                                              - coir yarn,
                                              - natural fibres,
                                              - man-made staple fibres
                                                  not carded or combed
                                                  or otherwise processed
                                                  for spinning, or
                                              - chemical materials or
                                                  textile pulp,
                                              or
C) For special conditions relating to products made of a mixture of textile materials, see
   Introductory Note 5.
                                                                                                 24f;
 ---pagebreak---   HS heading     Description of product       Working or processing carried out on non-originating
  No                                          materials that confers originating status
        (1)                    (2)                        (3)             or            (4)
                                              Printing accompanied by
                                              at least two preparatory
                                              or finishing operations
                                              (such as scouring,
                                              bleaching, mercerising,
                                              heat setting, raising,
                                              calendering, shrink
                                              resistance processing,
                                              permanent finishing,
                                              decatising, impregnating,
                                              mending and burling)
                                              where the value of the
                                              unprinted fabric used does
                                              not exceed 4 7 , 5 % of the
                                              ex-works price of the
                                              product
   5906           Rubberized textile fabrics,
                  other than those of
                  heading No 5 9 0 2 :
                  -   Knitted or crocheted    Manufacture from (1):
                      fabrics                 - 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   Manufacture from
                      synthetic filament      chemical materials
                      yarn, containing more
                      than 9 0 % by weight of
                      textile materials
                  -    Other                  Manufacture from yarn
   5907           Textile fabrics otherwise   Manufacture from yarn
                  impregnated, coated or
                  covered; painted canvas
                  being theatrical scenery,
                  studio backcloths or the
                  like
I1) For special conditions relating to products made of a mixture of textile materials, see
    Introductory Note 5.
                                                                                              246
 ---pagebreak---   HS heading     Description of product         Working or processing carried oat on non-originating
  No                                            materials that confers originating status
        (1)                     (2)                         (3)             or            (4)
  5908           Textile wicks, woven,
                  plaited or knitted, for
                  lamps, stoves, lighters,
                  candles or the like;
                  incandescent gas mantles
                  and tubular knitted gas
                  mantle fabric therefor,
                  whether or not
                  impregnated:
                  -    Incandescent gas         Manufacture from tubular
                       mantles, impregnated     knitted gas mantle fabric
                  -    Other                    Manufacture in which all
                                                the materials used are
                                                classified within a heading
                                                other than that of the
                                                product
   5909 to        Textile articles of a kind
  5911             suitable for industrial use:
                   -   Polishing discs or rings Manufacture from yarn or
                       other than of felt of    waste fabrics or rags of
                       heading No 5911          heading No 6310
                   -   Other                    Manufacture from (1):
                                                - coir yarn,
                                                - natural fibres,
                                                - man-made staple fibres
                                                    not carded or combed
                                                    or otherwise processed
                                                    for spinning, or
                                                 - chemical materials or
                                                    textile pulp
   Chap. 60        Knitted or crocheted          Manufacture from (1):
                   fabrics                       - natural fibres,
                                                 - man-made staple fibres
                                                    not carded or combed
                                                    or otherwise processed
                                                    for spinning, or
                                                 - chemical materials or
                                                    textile pulp
(1) For special conditions relating to products made of a mixture of textile materials, see
    Introductory Note 5.
                                                                                                 247
 ---pagebreak---    HS heading       Description of product          Working or processing carried out on non-originating
   No                                               materials that confers originating status
         (1)                      (2)                          (3)              or              (4)
   Chap. 61         Articles of apparel and
                    clothing accessories,
                    knitted or crocheted:
                    -   Obtained by sewing          Manufacture from yarn C)
                        together or otherwise
                        assembling, two or more
                        pieces of knitted or
                        crocheted fabric which
                        have been either cut to
                        form or obtained directly
                        to form
                    -   Other                       Manufacture from (2):
                                                    - natural fibres,
                                                    - man-made staple fibres
                                                       not carded or combed or
                                                       otherwise processed for
                                                       spinning, or
                                                    - chemical materials or
                                                       textile pulp
   ex               Articles of apparel and         Manufacture from
                                                             2
   Chap. 62         clothing accessories, not       yarn 0 ( )
                    knitted or crocheted;
                    except for
                    heading Nos ex 6202,
                    ex 6204, ex 6206,
                    ex 6209, ex 6210,
                    6213, 6214, ex 6216 and
                    6217 for which the rules
                    are set out below:
   ex 6202,         Women's, girls' and babies'     Manufacture from yarn (2)
   ex 6204,         clothing and clothing           or
   ex 6206,         accessories for babies,         Manufacture from
   and              embroidered                     unembroidered fabric
   ex 6209                                          provided the value of the
                                                    unembroidered fabric used
                                                    does not exceed 4 0 % of
                                                    the ex-works price of the
                                                    product (2)
   ex 6210 and      Fire-resistant equipment of     Manufacture from yarn (2)
   ex 6216          fabric covered with foil of     or
                    aluminized polyester            Manufacture from uncoated
                                                    fabric provided the value of
                                                    the uncoated fabric used
                                                    does not exceed 4 0 % of
                                                    the ex-works price of the
                                                    product (2)
C) See Introductory Note 6.
(') For special conditions relating to     products   made of a mixture       of textile materials, see
    Introductory Note 5.
                                                                                                         248
 ---pagebreak---   HS heading      Description of product      Working or processing carried out on non-originating
  No                                          materials that confers originating status
        (1)                     (2)                        (3)            or            (4)
   6213           Handkerchiefs, shawls,
  and 6 2 1 4     scarves, mufflers,
                  mantillas, veils and the
                  like:
                  -   Embroidered             Manufacture from
                                              unbleached single
                                              yarn (1) (2)
                                              or
                                              Manufacture from
                                              unembroidered fabric
                                              provided the value of the
                                              unembroidered fabric used
                                              does not exceed 4 0 % of
                                              the ex-works price of the
                                              product V)
                  -   Other                   Manufacture from
                                              unbleached single
                                              yarn (1) (2)*
   6217           Other made up clothing
                  accessories; parts of
                  garments or of clothing
                  accessories, other than
                  those of
                   heading No 6 2 1 2 :
                   -   Embroidered            Manufacture from yarn (1)
                                              or
                                              Manufacture from
                                              unembroidered fabric
                                              provided the value of the
                                              unembroidered fabric used
                                              does not exceed 4 0 % of
                                              the ex-works price of the
                                              product (1)
                   -   Fire resistant         Manufacture from yarn C)
                      equipment of fabric     or
                      covered with foil of    Manufacture from
                      aluminized polyester    uncoated fabric provided
                                              the value of the uncoated
                                              fabric used does not
                                              exceed 4 0 % of the
                                              ex-works price of the
                                               product (1)
f)   For special conditions relating to products made of a mixture of textile materials, see
     Introductory Note 5.
{')  See Introductory Note 6.
                                                                                                 243
 ---pagebreak---   HS heading      Description of product       Working or processing carried out on non-originating
  No                                           materials that confers originating status
       (1)                         (2)                      (3)            or            (4)
                      Interlinings for collars Manufacture in which:
                      and cuffs, cut out       - 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 4 0 % of the
                                                  ex-works price of the
                                                  product
                  - Other                      Manufacture from yarn C)
  ex              Other made-up textile        Manufacture in which all
   Chap. 63       articles; sets; worn         the materials used are
                  clothing and worn textile    classified within a heading
                  articles; rags; except for   other than that of the
                  heading Nos 6301 to          product
                  6 3 0 4 , 6 3 0 5 , 6306,
                  ex 6307 and 6308 for
                  which the rules are set
                  out below:
   6301 to        Blankets, travelling rugs,
   6304           bed linen etc.; curtains
                  etc.; other furnishing
                  articles:
                  - Of felt, of non-wovens     Manufacture from: (2)
                                               - natural fibres, or
                                               - chemical materials or
                                                  textile pulp
                  - Other
                  — Embroidered                Manufacture from
                                               unbleached single
                                               yarn (1) (2)
                                               or
                                               Manufacture from
                                               unembroidered fabric
                                               (other than knitted or
                                               crocheted) provided the
                                               value of the
                                               unembroidered fabric used
                                               does not exceed 4 0 % of
                                               the ex-works price of the
                                               product
                       Other                   Manufacture from
                                               unbleached single
                                               yarn f ) (2)
C)     For special conditions relating to products made of a mixture of textile materials, see
       Introductory Note 5.
(2)    See Introductory Note 6.
                                                                                                  250
 ---pagebreak---                 Description of product         Working or processing carried out on non-originating
                                               materials that confers originating status
                               (2)                          <3)             or           (4)
 6305           Sacks and bags, of a kind      Manufacture from C):
                used for the packing of        - natural fibres,
                goods                          - man-made staple fibres
                                                  not carded or combed or
                                                  otherwise processed for
                                                  spinning, or
                                               - chemical materials or
                                                  textile pulp
 6306            Tarpaulins, awnings and
                 sunblinds; tents; sails for
                 boats, sailboards or
                 landcraft; camping goods:
                 - Of non-wovens               Manufacture from I1-):
                                               - natural fibres, or
                                               - chemical materials or
                                                  textile pulp
                 - Other                       Manufacture from
                                               unbleached single yarn (1)
 6307            Other made-up articles,        Manufacture in which the
                 including dress patterns      value of all the materials
                                                used does not
                                                exceed 4 0 % of the
                                                ex-works price of the
                                                product
 6308            Sets consisting of woven       Each item in the set must
                 fabric and yarn, whether       satisfy the rule which
                  or not with accessories,      would apply to it if it were
                  for making up into rugs,      not included in the set.
                 tapestries, embroidered        However, non-originating
                  table cloths or serviettes    articles may be
                  or similar textile articles,  incorporated provided
                  put up in packings for        their total value does not
                  retail sale                   exceed 15% of the
                                                ex-works price of the set
V)    For special conditions relating to products made of a.mixture of textile materials, se£._
      Introductory Note 5.                                                                     /&*}&.
 ---pagebreak---    HS heading      Description of product       Working or processing carried out on non-originating
   No                                           materials that confers originating status
         ID                      (2)                         (3)            or            (4)
    6401 to        Footwear                     Manufacture from
    6405                                        materials of any heading
                                                except for assemblies of
                                                uppers affixed to inner
                                                soles or to other sole
                                                components of
                                                heading No 6406
    6406           Parts of footwear;           Manufacture in which all
                   removable in-soles, heel     the materials used are
                   cushions and similar         classified within a heading
                   articles; gaiters, leggings  other than that of the
                   and similar articles, and    product
                   parts thereof
    ex             Headgear and parts           Manufacture in which all
    Chap. 65       thereof, except for          the materials used are
                   heading Nos 6503 and         classified within a heading
                   6505 for which the rules     other than that of the
                   are set out below:           product
    6503           Felt hats and other felt     Manufacture from yarn or
                   headgear, made from the      textile fibres (1)
                   hat bodies, hoods or
                   plateaux of
                   heading No 6 5 0 1 ,
                   whether or not lined or
                   trimmed
    6505           Hats and other headgear,     Manufacture from yarn or
                   knitted or crocheted, or     textile fibres (1)
                   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
    ex             Umbrellas, sun umbrellas,    Manufacture in which all
    Chap. 66       walking-sticks, seat-        the materials used are
                   sticks, whips, riding-crops  classified within a heading
                   and parts thereof; except    other than that of the
                   for heading No 6601 for      product
                   which the rule is set out
                   below:
(:)    For special conditions relating to products made of a mixture of textile materials, see
       Introductory Note 5.                                                                   ~ _,   '
                                                                                              252
 ---pagebreak---                                           Working or processing carried out on non-originating
                                          materials that confers originating status
                                                      (3)              or           (4)
6601     Umbrellas and sun                Manufacture in which the
         umbrellas (including             value of all the materials
         walking-stick umbrellas,         used does not
         garden umbrellas and             exceed 5 0 % of the
         similar umbrellas)               ex-works price of the
                                          product
Chap. 67 Prepared feathers and            Manufacture in which all
         down and articles made of        the materials used are
         feathers or of d o w n ;         classified within a heading
         artificial flowers; articles     other than that of the
         of human hair                    product
ex       Articles of stone, plaster,      Manufacture in which all
Chap. 68 cement, asbestos, mica or        the materials used are
         similar materials; except        classified within a heading
         for heading Nos ex 6 8 0 3 ,     other than that of the
         ex 6 8 1 2 and ex 6 8 1 4 for    product
         which the rules are set
         out below:
ex 6803  Articles of slate or of          Manufacture from worked
         agglomerated slate               slate
ex 6812  Articles of asbestos;            Manufacture from
         articles of mixtures with a      materials of any heading
         basis of asbestos or of
         mixtures with a basis of
         asbestos and magnesium
         carbonate
ex 6814  Articles of mica, including      Manufacture from worked
         agglomerated or                  mica (including
         reconstituted mica, on a         agglomerated or
         support of paper,                reconstituted mica)
         paperboard or other
         materials
Chap. 69  Ceramic products                 Manufacture in which all
                                          the materials used are
                                           classified within a heading
                                           other than that of the
                                           product
ex        Glass and glassware;             Manufacture in which all
Chap. 70  except for                       the materials used are
          heading Nos 7 0 0 6 , 7 0 0 7 ,  classified within a heading
          7008, 7009, 7010,7013            other than that of the
          and ex 7 0 1 9 for which         product
          the rules are set out
          below:
                                                                                        253
 ---pagebreak---      Description of product        Working or processing carried out on non-originating
                                   materials that confers originating status .
                    (2)                       (3)              or              (4)
7006 Glass of                      Manufacture from
     heading Nos 7 0 0 3 , 7 0 0 4 materials of
     or 7 0 0 5 , bent,            heading No 7001
     edgeworked, engraved,
     drilled, enamelled or
     otherwise worked, but not
     framed or fitted with other
     materials
7007 Safety glass, consisting of   Manufacture from
     toughened (tempered) or       materials of
     laminated glass               heading No 7001
7008 Multiple-walled insulating .  Manufacture from
     units of glass                materials of
                                   heading No 7001
7009 Glass mirrors, whether or     Manufacture from
     not framed, including rear-   materials of
     view mirrors                  heading No 7001
7010 Carboys, bottles, flasks,     Manufacture in which all
     jars, pots, phials,           the materials used are
     ampoules and other            classified within a heading
     containers, of glass, of a    other than that of the
     kind used for the             product
     conveyance or packing of      or
     goods; preserving jars of     Cutting of glassware,
     glass; stoppers, lids and     provided the value of the
     other closures, of glass      uncut glassware does not
                                   exceed 5 0 % of the
                                   ex-works price of the
                                   product
7013 Glassware of a kind used      Manufacture in which all
     for table, kitchen, toilet,   the materials used are
     office, indoor decoration     classified within a heading
     or sirfiilar purposes (other  other than that of the
     than that of                  product
     heading No 7010 or            or
      7018)                        Cutting of glassware,
                                   provided the value of the
                                   uncut glassware does not
                                   exceed 5 0 % 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 5 0 % of the
                                    ex-works price of the
                                    product
                                                                             254
 ---pagebreak---              Description of product              Working or processing carried out on non-originating
                                                 materials that confers originating status
                             (2)                              (3)            or            (4)
ex 7 0 1 9   Articles (other than yarn)          Manufacture from:
             of glass fibres                     - uncoloured slivers,
                                                    rovings, yarn or
                                                    chopped strands, or
                                                 - glass wool
ex           Natural or cultured pearls,         Manufacture in which all
Chap. 71     precious or semi-precious           the materials used are
             stones, precious metals,            classified within a heading
             metals clad with precious           other than that of the
             metal, and articles                 product
             thereof; imitation
             jewellery; coin; except for
             heading Nos ex 7 1 0 2 ,
             ex 7 1 0 3 , ex 7104, 7 1 0 6 ,
             ex 7 1 0 7 , 7 1 0 8 , ex 7 1 0 9 ,
             7 1 1 0 , ex 7 1 1 1 , 7 1 1 6
             and 7117 for which the
             rules are set out below:
ex 7 1 0 2   Worked precious or                  Manufacture from
ex 7103      semi-precious stones                unworked precious or
and           (natural, synthetic or             semi-precious stones
ex 7 1 0 4   reconstructed)
7106,        Precious metals:
7108
and 7 1 1 0
              - Unwrought                        Manufacture from
                                                 materials not classified
                                                 within heading No 7106,
                                                  7108 or 7110
                                                 or
                                                  Electrolytic, thermal or
                                                 chemical separation of
                                                  precious metals of
                                                  heading No 7 1 0 6 , 7108
                                                  or 7110
                                                  or
                                                  Alloying of precious
                                                  metals of
                                                  heading No 7 1 0 6 , 7108
                                                  or 7110 with each other
                                                  or wi:h base metals
                Semi-manufactured or in           Manufacture from
                powder form                       unwrought precious
                                                  metals
ex 7 1 0 7 ,  Metals clad with precious           Manufacture from metals
ex 7109       metals,                             clad with precious metals,
and           semi manufactured                   unwrought
ex 7111
                                                                                               20 0
 ---pagebreak--- HS heading  Description of product          Working or processing carried out on non-originating
No                                          materials that confers originating status
    (1)                     (2)                         (3)             or            (4)
7116        Articles of natural or          Manufacture in which the
            cultured pearls, precious       value of all the materials
            or semi-precious stones         used does not
            (natural, synthetic or          exceed 5 0 % of the
            reconstructed)                  ex-works price of the
                                            product
7117        Imitation jewellery             Manufacture in which all
                                            the materials used are
                                            classified within a heading
                                            other than that of the
                                            product
                                            or
                                            Manufacture from base
                                            metal parts, not plated or
                                            covered with precious
                                            metals, provided the value
                                            of all the materials used
                                            does not exceed 5 0 % of
                                            the ex-works price of the
                                            product
ex Chap. 72 Iron and steel; except for      Manufacture in which all
            heading Nos 7 2 0 7 , 7208      the materials used are
            to 7 2 1 6 , 7 2 1 7 , ex 7218, classified within a heading
            7219 to 7 2 2 2 , 7 2 2 3 , ex  other than that of the
            7 2 2 4 , 7225 to 7 2 2 7 ,     product
            7228 and 7229 for which
            the rules are set out
            below:
7207        Semi-finished products of       Manufacture from
            iron or non-alloy steel         materials of
                                            heading No 7201, 7202,
                                             7203, 7204 or 7205
7208 to     Flat rolled products, bars       Manufacture from ingots
7216        and rods, angles, shapes         or other primary forms of
            and sections of iron or          heading No 7206
             non-alloy steel
7217        Wire of iron or non-alloy        Manufacture from
             steel                           semi-finished materials of
                                             heading No 7207
ex 7218,     Semi-finished products,         Manufacture from ingots
7219 to      flat rolled products, bars      or other primary forms of
7222        and rods, angles, shapes         heading No 7218
            and sections of stainless
             steel
7223         Wire of stainless steel         Manufacture from semi-
                                             finished materials of
                                             heading No 7218
                                                                                              256
 ---pagebreak--- HS heading  Description of product          Working or processing carried o u t on non-originating
No                                          materials that confers originating status
     (1)                    (2)                        (3)              or             (4)
ex 7224,    Semi-finished products,         Manufacture from ingots
7225 to     flat rolled products, in        or other primary forms of
7227        irregularly wound coils, of     heading No 7 2 2 4
            other alloy steel
7228        Bars and rods of other          Manufacture from ingots
            alloy steel; angles, shapes     or other primary forms of
            and sections, of other          heading No 7 2 0 6 , 7218
            alloy steel; hollow drill       or 7224
            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 Chap. 73 Articles of iron or steel;      Manufacture in which all
            except for heading Nos ex       the materials used are
            7 3 0 1 , 7302, 7304, 7305,     classified within a heading
            7 3 0 6 , ex 7 3 0 7 , 7308 and other than that of the
            ex 7315 for which the           product
             rules are set out below:
ex 7301      Sheet piling                   Manufacture from
                                            materials of
                                            heading No 7 2 0 6
7302         Railway or tramway track       Manufacture from
             construction materials of      materials of
             iron or steel, the             heading No 7206
             following: rails, checkrails
             and rackrails, switch
             blades, crossing frogs,
             point rods and other
             crossing pieces, sleepers
             (cross-ties), fishplates,
             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         Manufacture from
 7305        profiles, of iron (other        materials of •
and 7306     than cast iron) or steel        heading No 7206, 7 2 0 7 ,
                                             7218 or 7224
 ex 7307     Tube or pipe fittings of       Turning, drilling, reaming,
             stainless steel                 threading, deburring and
             (ISO No X5CrNiMo 1712),         sandblasting of forged
             consisting of several parts     blanks the value of which
                                             does not exceed 3 5 % of
                                             the ex-works price of the
                                             product
                                                                                               25
 ---pagebreak---          Description of product          Working or processing carried o u r o n non-originating
                                         materials that confers originating status
                          (2)                        (3)             or              (4)
7308     Structures (excluding           Manufacture in which all
         prefabricated buildings of      the materials used are
         heading No 9406) and            classified within a heading
         parts of structures (for        other than that of the
         example, bridges and            product. However,
         bridge-sections, lock-          welded angles, shapes
         gates, towers, lattice          and sections of
         masts, roofs, roofing           heading No 7301 may not
         frameworks, doors and           be used
         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
ex 7315  Skid chains                     Manufacture in which the
                                         value of all the materials
                                         of heading No 7315 used
                                         does not exceed 5 0 % of
                                         the ex-works price of the
                                         product
ex       Copper and articles             Manufacture in which:
Chap. 74 thereof; except for             - all the materials used
         heading Nos 7 4 0 1 , 7 4 0 2 ,   are classified" within a
         7 4 0 3 , 7 4 0 4 and 7405 for    heading other than that
         which the rules are set           of the product, and
         out below:                      - the value of all the
                                           materials used does not
                                           exceed 5 0 % of the
                                           ex-works price of the
                                           product
7401     Copper mattes; cement           Manufacture in which all
         copper (precipitated            the materials used are
         copper)                         classified within a heading
                                         other than that of the
                                         product
7402     Unrefined copper; copper        Manufacture in which all
         anodes for electrolytic         the materials used are
         refining                        classified within a heading
                                         other than that of the
                                         product
                                                                                         258
 ---pagebreak---          Description of product       Working or processing carried out o n non-originating
                                      materials that confers.originating status
                      (2)                         (3)             or            (4)
7403     Refined copper and copper
         alloys, unwrought:
         - Refined copper             Manufacture in which all
                                      the materials used are
                                      classified within a heading
                                      other than that of the
                                      product
         - Copper alloys and          Manufacture from refined
            refined copper            copper, unwrought, or
            containing other          waste and scrap
            elements
7404     Copper waste and scrap       Manufacture in which all
                                      the materials used are
                                      classified within a heading
                                      other than that of the
                                      product
7405     Master alloys of copper      Manufacture in which all
                                      the materials used are
                                      classified within a heading
                                      other than that of the
                                      product
ex       Nickel and articles thereof; Manufacture in which:
Chap. 75 except for                   - all the materials used
         heading Nos 7501 t o            are classified within a
         7503 for which the rules        heading other than that
         are set out below:              of the product, and
                                      - the value of all the
                                         materials used does not
                                         exceed 5 0 % of the
                                         ex-works price of the
                                         product
7501 to  Nickel mattes, nickel        Manufacture in which all
7503     oxide sinters and other      the materials used are
         intermediate products of     classified within a heading
         nickel metallurgy;           other than that of the
         unwrought nickel; nickel      product
         waste and scrap
ex       Aluminium and articles *      Manufacture in which:
Chap. 76 thereof; except for           - all the materials used
         heading Nos 7 6 0 1 , 7602      are classified within a
         and ex 7 6 1 6 for which        heading other than that
         the rules are set out           of the product, and
          below:                       - the value of all the
                                         materials used does not
                                         exceed 5 0 % of the
                                         ex-works price of the
                                         product
 ---pagebreak---          Description of product       Working or processing carried out"on non-originating
                                      materials that confers originating status
                      (2)                          (3)            or            (4)
7601     Unwrought aluminium          Manufacture by thermal or
                                      electrolytic treatment from
                                      unalloyed aluminium or
                                      waste and scrap of
                                      aluminium
7602     Aluminium waste or scrap     Manufacture in which all
                                      the materials used are
                                      classified within a heading
                                      other than that of the
                                      product
ex 7616  Aluminium articles other     Manufacture in which:
         than gauze, cloth, grill,    - all the materials used
         netting, fencing,              are classified within a
         reinforcing fabric and         heading other than that
         similar materials (including   of the product.
         endless bands) of              However, gauze, cloth,
         aluminium wire, and            grill, netting, fencing,
         expanded metal of              reinforcing fabric and
         aluminium                      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 5 0 % of the
                                        ex-works price of the
                                        product
ex       Lead and articles thereof;   Manufacture in which:
Chap. 78 except for                   - all the materials used
         heading Nos 7801               are classified within a
         and 7802 the rules for         heading other than that
         which are set out below:       of the product, and
                                      - the value of all the
                                        materials used does not
                                        exceed 5 0 % of the
                                        ex-works price of the
                                        product
7801     Unwrought lead:
         - Refined lead               Manufacture from
                                      "bullion" or "work" lead
                                                                                     260
 ---pagebreak--- HS heading Description of product      Working or processing carried o u r o n non-originating
No                                     materials that confers originating status
    (1)                  (2)                        (3)             or             (4)
           - Other                     Manufacture in which all
                                       the materials used are
                                       classified within a heading
                                       other than that of the
                                       product. However, waste
                                       and scrap of
                                       heading No 7802 may not
                                       be used
7802       Lead waste and scrap        Manufacture in which all
                                       the materials used are
                                       classified within a heading
                                       other than that of the
                                       product
ex         Zinc and articles thereof;  Manufacture in which:
Chap. 79   except for                  - all the materials used
           heading Nos 7901 and           are classified within a
           7 9 0 2 the rules for which    heading other than that
           are set out below:             of the product, and
                                       - the value of all the
                                          materials used does not
                                          exceed 5 0 % 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
7902        Zinc waste and scrap        Manufacture in which all
                                        the materials used are
                                        classified within a heading
                                        other than that of the
                                        product
ex          Tin and articles thereof;   Manufacture in which:
Chap. 80    except for                  - all the materials used
            heading Nos 8 0 0 1 , 8002    are classified within a
            and 8007 the rules for         heading other than that
            which are set below:           of the product, and
                                        - the value of all the
                                           materials used does not
                                           exceed 5 0 % of the
                                           ex-wo r ks price of the
                                           product
                                                                                           2G
 ---pagebreak---                                          Working or processing carried out on non-originating
                                         materials that confers originating status
                                                     (3)              or           (4)
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
8002     Tin waste and scrap;            Manufacture in which all
and 8007 other articles of tin           the materials used are
                                         classified within a heading
                                         other than that of the
                                         product
Chap. 81 Other base metals;
         cermets; articles thereof:
         - Other base metals,            Manufacture in which the
            wrought; articles            value of all the materials
           thereof                       classified within the same
                                         heading as the product
                                         used does not
                                         exceed 5 0 % of the
                                         ex-works price of the
                                         product
         - Other                         Manufacture in which all
                                         the materials used are
                                         classified within a heading
                                         other than that of the
                                          product
ex       Tools, implements,               Manufacture in which all
Chap. 82 cutlery, spoons and forks,      the materials used are
         of base metal; parts             classified within a heading
         thereof of base metal;           other than that of the
         except for                       product
         heading Nos 8 2 0 6 , 8 2 0 7 ,
         8 2 0 8 , ex 8 2 1 1 , 8 2 1 4
         and 8215 for which the
         rules are set out below:
                                                                                  262
 ---pagebreak---         Description of product        Working or processing carried out on non-originating
                                      materials that confers originating status
                       (2)                        (3)              or           (4)
8206    Tools of t w o or more of     Manufacture in which all
        the heading Nos 8202 to       the materials used are
        8 2 0 5 , put up in sets for  classified within a heading
        retail sale                   other than
                                      heading Nos 8202 to
                                      8 2 0 5 . However, tools of
                                      heading Nos 8202 to
                                      8205 may be incorporated
                                      into the set provided their
                                      value does not
                                      exceed 15% of the
                                      ex-works price of the set
8207     Interchangeable tools for    Manufacture in which:
        hand tools, whether or not    - all the materials used
         power-operated, or for          are classified within a
         machine-tools (for              heading other than that
         example, for pressing,          of the product, and
        stamping, punching,           - the value of all the
        tapping, threading,              materials used does not
         drilling, boring, broaching,    exceed 4 0 % of the
         milling, turning, or            ex-works price of the
         screwdriving), including        product
         dies for drawing or
         extruding metal, and rock
         drilling or earth boring
         tools
8208     Knives and cutting blades,    Manufacture in which:
         for machines or for           - all the materials used
         mechanical appliances           are classified within a
                                         heading other than that
                                         of the product, and
                                       - the value of all the
                                         materials used does not
                                         exceed 4 0 % of the
                                         ex-works price of the
                                         product
ex 8211   Knives with cutting          Manufacture in which all
         blades, serrated or not       the materials used are
          (including pruning knives)   classified within a heading
          other than knives of         other than that of the
          heading No 8208              product. However, knife
                                       blades and handles of
                                       base metal may be used
                                                                            263
 ---pagebreak---          Description of product       Working or processing carried ouf on non-originating
                                      materials that confers originating status
                      (2)                         (3)             or            (4)
8214     Other articles of cutlery    Manufacture in which all
         (for example, hair clippers, the materials used are
         butchers' or kitchen         classified within a heading
         cleavers, choppers and       other than that of the
         mincing knives, paper        product. However,
         knives); manicure or         handles of base metal
         pedicure sets and            may be used
         instruments (including nail
         files)
8215     Spoons, forks, ladles,       Manufacture in which all
         skimmers, cake-servers,      the materials used are
         fish-knives, butter-knives,, classified within a heading
         sugar tongs and similar      other than that of the
         kitchen or tableware         product. However,
                                      handles of base metal
                                      may be used
ex       Miscellaneous articles of    Manufacture in which all
Chap. 83 base metal; except for       the materials used are
         heading No ex 8 3 0 6 for    classified within a heading
         which the rule is set out    other than that of the
         below:                       product
ex 8306  Statuettes and other         Manufacture in which all
         ornaments, of base metal     the materials used are
                                      classified within a heading
                                      other than that of the
                                      product. However, the
                                      other materials of
                                      heading No 8306 may be
                                      used provided their value
                                      does not exceed 3 0 % of
                                      the ex-works price of the
                                      product
                                                                                    264
 ---pagebreak---   HS heading       Description of product              Working or processing carried ouf on non-originating
  No                                                   materials that confers originating status
        (1)                          (2)                           (3)             or                (4)
  ex               Nuclear reactors, boilers,          Manufacture in which:          Manufacture in which the
   Chap. 84        machinery and mechanical            - all the materials used       value of all the materials
                   appliances; parts thereof;            are classified within a      used does'hot
                   except for                            heading other than that      exceed 3 0 % of the
                   heading Nos ex 8 4 0 1 ,              of the product, and          ex-works price of the
                   8 4 0 2 , 8 4 0 3 , ex 8 4 0 4 ,    - the value of all the         product
                   8 4 0 6 to 8 4 0 9 , 8 4 1 1 ,        materials used does not
                   8 4 1 2 , ex 8 4 1 3 , ex 8 4 1 4 ,   exceed 4 0 % of the
                   8 4 1 5 , 8 4 1 8 , ex 8 4 1 9 ,      ex-works price of the
                   8 4 2 0 , 8 4 2 3 , 8425 to           product
                   8 4 3 0 , ex 8 4 3 1 , 8 4 3 9 ,
                   8 4 4 1 , 8 4 4 4 to 8 4 4 7 ,
                   ex 8 4 4 8 , 8 4 5 2 , 8 4 5 6 to
                   8 4 6 6 , 8 4 6 9 to 8 4 7 2 ,
                   8480, 8482, 8484
                   and 8 4 8 5 for which the
                   rules are set out below:
   ex 8401         Nuclear fuel elements (1)           Manufacture in which all       Manufacture in which the
                                                       the materials used are         value of all the materials
                                                       classified within a heading    used does not
                                                       other than that of the         exceed 3 0 % of the
                                                       product C)                     ex-works price of the
                                                                                      product
   8402            Steam or other vapour               Manufacture in which:          Manufacture : n which the
                   generating boilers (other           - all the materials used       value of cii tï.e materials
                   than central heating hot              are classified within a      used does not
                   water boilers capable also            heading other than that      exceed 2 5 % of the
                   of producing low pressure             of the product, and          ex-works price of the
                   steam); super heated                - the value of all the         product
                   water boilers                         materials used does not
                                                         exceed 4 0 % of the
                                                         ex-works price of the
                                                         product
   8403 and        Central heating boilers             Manufacture in which all       Manufacture in which the
   ex 8 4 0 4      other than those of                 the materials used are         value of all the materials
                   heading No 8 4 0 2 and              classified within a heading    used does not
                   auxiliary plant for central         other than                     exceed 4 0 % of the
                   heating boilers                     heading No 8403 or 8404        ex-works price of the
                                                                                      product
   8406            Steam turbines and other            Manufacture in which the
                   vapour turbines                     valuf of all the materials
                                                       used does not
                                                       exceed 4 0 % of the
                                                       ex-works price of the
                                                       product
V)     This rule shall apply until 31 December 1998.
                                                                                                   <5feT
 ---pagebreak---         Description of product     Working or processing carried out on non-originating
                                   materials that confers originating states
                     (2)                       (3)             or                (4)
8407    Spark-ignition             Manufacture in which the
        reciprocating or rotary    value of all the materials
        internal combustion piston used does not
        engines                    exceed 4 0 % of the
                                   ex-works price of the
                                   product
8408    Compression-ignition       Manufacture in which the
        internal combustion piston value of all the materials
        engines (diesel or         used does not
        semi-diesel engines)       exceed 4 0 % of the
                                   ex-works price of the
                                   product
8409    Parts suitable for use     Manufacture in which the
        solely or principally with value of all the materials
        the engines of             used does not
        heading No 8407 or 8408    exceed 4 0 % of the
                                   ex-works price of the
                                   product
8411    Turbo-jets, turbo          Manufacture in which:          Manufacture in which the
        propellers and other gas   - all the materials used       vaiu-j of all the materials
        turbines                     are classified within a      used does not
                                     heading other than that      exceed 2 5 % of the
                                     of the product, and          ex-works price of the
                                   - the value of all the         product
                                     materials used does not
                                     exceed 4 0 % of the
                                     ex-works price of the
                                     product
8412    Other engines and motors   Manufacture in which the
                                   value of all the materials
                                   used does not
                                   exceed 4 0 % of the
                                   ex-works price of the
                                   product
ex 8413 Rotary positive            Manufacture in which:          Manufacture in which the
        displacement pumps         - all the materials used       value of all the materials
                                     are classified within a      used does not
                                     heading other than that      exceed 2 5 % of the
                                     of the product, and          ex-works price of the
                                   - the value of all the         product
                                     materials used does not
                                     exceed 4 0 % of the
                                     ex-works price of the
                                     product
                                                                                  26%
 ---pagebreak---            Description of product      Working or processing carried out on non-originating
                                       materials.that confers originating stalus
                        (2)                        (3)              or                  (4)
ex 8 4 1 4 Industrial fans, blowers    Manufacture in which:           Manufacture in which the
           and the like                - all the materials used        value of all the materials
                                         are classified within a       used does not
                                         heading other than that       exceed 2 5 % of the
                                         of the product, and           ex-works price of the
                                       - the value of all the          product
                                         materials used does not
                                         exceed 4 0 % of the
                                         ex-works price of the
                                         product
8415       Air conditioning machines,  Manufacture in which the
           comprising a motor-driven   value of all the materials
           fan and elements for        used does not
           changing the temperature    exceed 4 0 % of the
           and humidity, including     ex-works price of the
           those machines in which     product
           the humidity cannot be
           separately regulated
8418       Refrigerators, freezers and Manufacture in which:           Manufacture in which the
           other refrigerating or      - all the materials used        v.-ïlr.a of all the materials
           freezing equipment,           are classified within a       used does not
           electric or other; heat       heading other than that       exceed 2 5 % of the
           pumps other than air          of the product, and           ex-works price of the
           conditioning machines of    - the value of all the          product
           heading No 8415               materials used does not
                                         exceed 4 0 % 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,      Manufacture:                    Manufacture in which the
           paper pulp and paperboard   - in which the value of all     value of all the materials
           industries                    the materials used does       used does not
                                         not exceed 4 0 % of the       exceed 3 0 % of the
                                         ex-works price of the         ex-works price of the
                                         product, and                  product
                                       - where, within the above
                                         limit, the materials
                                         classified within the
                                         same heading as the
                                         product are only used
                                         up t o c value of 2 5 % of
                                         the ex-works price of
                                         the product
                                                                              267
 ---pagebreak---         Description of product      Working or processing carried ouf on non-originating
                                    materials that confers originating status
                      (2)                        (3)             or                (4)
8420    Calendering or other        Manufacture:                    Manufacture in which the
        rolling machines, other     - in which the value of all     value o f ail the materials
        than for metals or glass,     the materials used does       used does not
        and cylinders therefor         not exceed 4 0 % of the      exceed 3 0 % of the
                                       ex-works price of the        ex-works price of the
                                       product, and                 product
                                    - where, within the above
                                       limit, the materials
                                       classified within the
                                       same heading as the
                                       product are only used
                                       up to a value of 2 5 % of
                                       the ex-works price of
                                       the product
8423    Weighing machinery          Manufacture in which:           Manufacture in which the
        (excluding balances of a    - all the materials used        value of all the materials
        sensitivity of 5 eg or         are classified within a      used does not
        better), including weight      heading other than that      exceed 2 5 % of the
        operated counting or           of the product, and          ex-works price of the
        checking machines;          - the value of all the          product
        weighing machine weights       materials used does not
        of all kinds                   exceed 4 0 % of the
                                       ex-works price of the
                                       product
8425 to Lifting, handling, loading  Manufacture:                    Manufacture in which the
8428    or unloading machinery      - in which the value of all     value of all the materials
                                       the materials used does      used does not
                                       not exceed 4 0 % of the      exceed 3 0 % of the
                                       ex-works price of the        ex-works price of the
                                       product, and                 product
                                    - where, within the above
                                       limit, the materials
                                       classified within,
                                       heading No 8431 are
                                       only used up to a value
                                       of 10% of the ex-works
                                       price of the product
8429     Self-propelled bulldozers,
        angledozers, graders,
        levellers, scrapers,
        mechanical shovels,
         excavators, shovel
         loaders, tamping machines
        and road rollers:
         - Road rollers              Manufacture ! n which the
                                    value of all the materials
                                     used does not
                                    exceed 4 0 % of the
                                    ex-works price of the
                                     product
                                                                                  268
 ---pagebreak---         Description of product     Working or processing carried out On non-originating
                                   materials that confers originating status
                     (2)                        (3)             or               (4)
        - Other                    Manufacture:                    Manufacture in which the
                                   - in which the value of all     value of all the materials
                                     the materials used does       used does'hot
                                     not exceed 4 0 % of the       exceed 3 0 % of the
                                     ex-works price of the         ex-works price of the
                                     product, and                  product
                                   - where, within the above
                                     limit, the materials
                                     classified within
                                     heading No 8431 are
                                     only used up to a value
                                     of 10% of the ex-works
                                     price of the product
8430    Other moving, grading,     Manufacture:                    Manufacture in which the
        levelling, scraping,       - in which the value of all     value of all the materials
        excavating, tamping,         the materials used does       used does not
        compacting, extracting or    not exceed 4 0 % of the       exceed 3 0 % of the
        boring machinery, for        ex-works price of the         ex-works price of the
        earth, minerals or ores;     product, and                  product
        pile-drivers and           - where, within the
        pile-extractors;             above limit, the value of
        snow-ploughs and             the materials classified
        snow-blowers                 within heading No 8431
                                     are only used up to a
                                     value of 10% 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
                                   exceed 4 0 % of the
                                   ex-works price of the
                                   product
8439     Machinery for making pulp Manufacture:                    Manufacture in which the
         of fibrous cellulosic     - in which the value of all     value of all the materials
         material or for making or   the materials used does       used does not
         finishing paper or           not exceed 4 0 % of the      exceed 3 0 % of the
         paperboard                   ex-works price of the        ex-works price of the
                                      product, and                 product
                                   - where, within the above
                                      limit, the materials
                                      classified within the
                                      same heading as the
                                      product are only used
                                      up to a value of 2 5 % of
                                     the ex-wo;!;s price of
                                      the product
                                                                             269
 ---pagebreak---                                       Working or processing carried out on-non-originating
                                      materials that confers originating status
                                                    (3)             or                (4)
8441    Other machinery for making    Manufacture:                     Manufacture in which the
        up paper pulp, paper or       - in which the value of all      value of all the materials
        paperboard, including            the materials used does       used does not exceed 3 0 %
        cutting machines of all          not exceed 4 0 % of the       of the ex-works price of
        kinds                            ex-works price of the         the product
                                         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 to Machines of these headings    Manufacture in which the
8447    for use in the textile        value of all the materials
        industry                      used does not exceed 4 0 %
                                      of the ex-works price of the
                                      product
ex 8448 Auxiliary machinery for use   Manufacture in which the
        with machines of              value of all the materials
        heading Nos 8444              used does not exceed 4 0 %
        and 8445                      of the ex-works price of the
                                      product
8452    Sewing machines, other
        than book-sewing machines
        of heading No 8440;
        furniture, bases and covers
        specially designed for
        sewing machines; sewing
        machine needles:
        - Sewing machines (lock       Manufacture:
           stitçh only) with heads of - in which the value of all
           a weight not exceeding        the materials used does
           1 6 kg without motor or       not exceed 4 0 % of the
           17 kg with motor              ex-works price of the
                                         product,
                                      - where the value of all the
                                         non-originating materials
                                         used in assembling the
                                         head (without motor)
                                         dots not exceed the
                                         value of the originating
                                         materials used, and
                                       - the thread tension,
                                         crochet and zigzag
                                         mechûnisms used are
                                         already originating
                                                                                       270
 ---pagebreak---            Description of product       Working or processing carried out on non-originating
                                        materials that confers originating status
                         (2)                        (3)             or               (4)
           - Other                      Manufacture in which the
                                        value of all the materials
                                        used does not
                                        exceed 4 0 % of the
                                        ex-works price of the
                                        product
8 4 5 6 to Machine-tools and            Manufacture in which the
8466       machines and their parts     value of all the materials
           and accessories of           used does not
           headings Nos 8 4 5 6 to      exceed 4 0 % of the
           8466                         ex-works price of the
                                        product
8469 to    Office machines (for         Manufacture in which the
8472       example, typewriters,        value of all the materials
           calculating machines,        used does not
           automatic data processing    exceed 4 0 % of the
           machines, duplicating        ex-works price of the
           machines, stapling           product
           machines)
8480       Moulding boxes for metal     Manufacture in which the
           foundry; mould bases;        value of all the materials
           moulding patterns; moulds    used does not
           for metal (other than ingot  exceed 5 0 % of the
           moulds), metal carbides,     ex-works price of the
           glass, mineral materials,    product
           rubber or plastics
8482       Ball or roller bearings      Manufacture in which:          Manufacture in which the
                                        - all the materials used       value of all the materials
                                          are classified within a      used does not
                                          heading other than that      exceed 2 5 % of the
                                          of the product, and          ex-works price of the
                                        - the value of all the         product
                                          materials used does not
                                          exceed 4 0 % of the
                                          ex-works price of the
                                          product
8484       Gaskets and similar joints   Manufacture in which the
           of metal sheeting            value of all the materials
           combined with other          used does not
           material or of t w o or more exceed 4 0 % of the
           layers of metal; sets or     ex-works price of the
           assortments of gaskets       product
           and similar joints,
           dissimilar in composition,
           put up in pouches,
           envelopes or similar
           packings
                                                                                       271
 ---pagebreak---          Description of product          Working or processing carried out on non-originating
                                         materials that confers originating'status
                          (2)                        (3)             or               (4)
8485     Machinery parts, not            Manufacture in which the
         containing electrical           value of all the materials
         connectors, insulators,         used does not
         coils, contacts or other        exceed 4 0 % of the
         electrical features, not        ex-works price of the
         specified or included           product
         elsewhere in this Chapter
ex       Electrical machinery and        Manufacture in which           Manufacture in which the
Chap. 85 equipment and parts             - all the materials used       value of all the materials
         thereof; sound recorders          are classified within a      used does not
         and reproducers,                  heading other than that      exceed 3 0 % of the
         television image and              of the product, and          ex-works price of the
         sound recorders and             - the value of all the         product
         reproducers, and parts            materials used does not
         and accessories of such           exceed 4 0 % of the
         articles; except for              ex-works price of the
         heading Nos 8 5 0 1 , 8 5 0 2 ,   product
         ex 8 5 1 8 , 8519 to 8 5 2 9 ,
         8535 to 8 5 3 7 , ex 8 5 4 1 ,
         8 5 4 2 , 8 5 4 4 to 8548 for
         which the rules are set
         out below:
8501     Electric motors and             Manufacture:                   Manufacture in which the
         generators (excluding           - in which the value of all    value of all the materials
         generating sets)                  the materials used does      used does nc*
                                           not exceed 4 0 % of the      exceed 3 0 % of the
                                           ex-works price of the        ex-wojks price of the
                                           product, and                 product
                                         - where, within the above
                                           limit, the materials
                                           classified within
                                           heading No 8503 are
                                           only used up to a value
                                           of 10% of the ex-works
                                           price of the product
                                                                                       272
 ---pagebreak--- HS heading Description of product     Working or processing carried out_on non-originating
No                                    materials that confers originating status
     (1)                (2)                          (3)           or               (4)
8502       Electric generating sets   Manufacture:                    Manufacture in which the
           and rotary converters      - in which the value of all     value of all the materials
                                         the materials used does      used does not
                                         not exceed 4 0 % of the      exceed 3 0 % of the
                                         ex-works price of the        ex-works price of the
                                         product, and                 product
                                      - where, within the above
                                         limit, the materials
                                         classified within
                                         heading No 8501 or
                                         8 5 0 3 , taken together,
                                         are only used up to a
                                         value of 10% of the
                                         ex-works price of the
                                         product
ex 8 5 1 8 Microphones and stands     Manufacture:                    Manufacture in which the
           therefor; loudspeakers,    - in which the value of all     value of all the materials
           whether or not mounted        the materials used does      used does not
           in their enclosures;          not exceed 4 0 % of the      exceed 2 5 % of the
           audio-frequency electric      ex-works price of the        ex-works price of the
           amplifiers; electric sound    product, and                 product
           amplifier sets             - where the value of all
                                         the non-originating
                                          materials used does not
                                          exceed the value of the
                                          originating materials
                                          used
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
                                       - in which the value of all    value of all the materials
                                          the materials used does     used does not
                                          not exceed 4 0 % of the     exceed 2 5 % of the
                                          ex-works price of the       ex-works price of the
                                          product, and                 product
                                       - where the value of all
                                          the non-originating
                                          materials used does not
                                          exceed the value of the
                                          originating materials
                                          used
                                                                                   273
 ---pagebreak---      Description of product    Working or processing carried out-on non-originating
                               materials that confers originating status
                  (2)                      (3)             or               (4)
       Other                   Manufacture:                   Manufacture in which the
                               - in which the value of all    value of all the materials
                                 the materials used does      used doeSi-not
                                 not exceed 4 0 % of the      exceed 3 0 % of the
                                 ex-works price of the        ex-works price of the
                                 product, and                 product
                               - where the value of all
                                 the non-originating
                                 materials used does not
                                 exceed the value of the
                                 originating materials
                                 used
8520 Magnetic tape recorders   Manufacture:                   Manufacture in which the
     and other sound recording - in which the value of all    value of all the materials
     apparatus, whether or not   the materials used does      used does not
     incorporating a sound       not exceed 4 0 % of the      exceed 3 0 % of the
     reproducing device          ex-works price of the        ex-works price of the
                                 product, and                 product
                               - where the value of all
                                 the non-originating
                                 materials used does not
                                 exceed the value of the
                                 originating materials
                                 used
8521 Video recording or        Manufacture:                   Manufacture n which the
     reproducing apparatus,    - in which the value of all    value of all the materials
     whether or not              the materials used does      used does not
     incorporating a video       not exceed 4 0 % of the      exceed 3 0 % of the
     tuner                       ex-works price of the        ex-works price of the
                                 product, and                 product
                               - where the value of all
                                 the non-originating
                                 materials used does not
                                 exceed the value of the
                                 originating materials
                                 used
8522 Parts and accessories of  Manufacture in which the
     apparatus of              value of all the materials
     heading Nos. 8519 to      used does not
     8521                      exceed 4 0 % of the
                               ex-works price of the
                               product
8523 Prepared unrecorded       Manufacture in which the
     media for sound recording value of all the materials
     or similar recording of   used does not
     other phenomena, other    exceed 4 0 % of the
     than products of          ex-works price of the
     Chapter 37                product
                                                                             .274
 ---pagebreak---       Description of product      Working or processing carried o u f o n non-originating
                                  materials that confers originating status
                   (2)                         (3)             or               (4)
8524  Records, tapes and other
      recorded media for sound
      or other similarly recorded
      phenomena, including
      matrices and masters for
      the production of records,
      but excluding products of
      Chapter 3 7 :
      - Matrices and masters      Manufacture in which the
         for the production of    value of all the materials
         records                  used does not
                                  exceed 4 0 % of the
                                  ex-works price of the
                                  product
       - Other                    Manufacture:                    Manufacture in which the
                                  - in which the value of all     value of all the materials
                                     the materials used does      used does not
                                     not exceed 4 0 % of the      exceed 3 0 % of the
                                     ex-works price of the        ex-works price of the
                                     product, and                 product
                                  - where, within the above
                                     limit, the materials
                                     classified within
                                     heading No 8523 are
                                     only used up to a value
                                     of 1 0 % of the ex-works
                                     price of the product
8525   Transmission apparatus     Manufacture:                    Manufacture in which the
       for radio-telephony,       - in which the value of all     value of all the materials
       radio-telegraphy,             the materials used does      used does not
       radio-broadcasting or          not exceed 4 0 % of the     exceed 2 5 % of the
       television, whether or not    ex-works price of the        ex-works price of the
       incorporating reception        product, and                product
       apparatus or sound         - where the value of all
       recording or reproducing       the non-originating
       apparatus; television          materials used does not
       cameras                        exceed the value of the
                                      originating materials
                                      used
 8526   Radar apparatus, radio     Manufacture:                   Manufacture in which the
      Yiavigational aid apparatus  - in which the value of all    value of all the materials
       and radio remote control       the materials used does     used does not
       apparatus                      not exceed 4 0 % of the     exceed 2 5 % of the
                                      ex-works price of the       ex-works price of the
                                      product, and                 product
                                   - where the value of all
                                      the non-originating
                                      materials used does not
                                      exceed the value of the
                                      originating materials
                                       used
                                                                                    275
 ---pagebreak--- HS heading Description of product      Working or processing carried ouron non-originating
No                                     materials that confers, originating status
    (1)                  (2)                         (3)            or               (4)
8527       Reception apparatus for     Manufacture:                    Manufacture in which the
           radio-telephony,            - in which the value of ail     value of all the materials
           radio-telegraphy or radio      the materials used does      used d.oesrnot
           broadcasting, whether or       not exceed 4 0 % of the      exceed 2 5 % of the
           not combined, in the same      ex-works price of the        ex-works price of the
           housing, with sound            product, and                 product
           recording or reproducing    - where the value of all
           apparatus or a clock           the non-originating
                                          materials used does not
                                          exceed the value of the
                                          originating materials
                                          used
8528       Television receivers
           (including video monitors
           and video projectors),
           whether or not
           incorporating radio
           broadcast receivers or
           sound or video recording
           or reproducing apparatus
           - Video recording or        Manufacture:                    Manufacture in which the
              reproducing apparatus    - in which the value of all     value of all the materials
              incorporating a video       the materials used does      used does not
              tuner                       not exceed 4 0 % of the      exceed 3 0 % of the
                                          ex-works price of the        ex-works price of the
                                          product, and                 product
                                       - where the value of all
                                          the non-originating
                                          materials used does not
                                          exceed the value of the
                                          originating materials
                                          used
            - Other                    Manufacture:                    Manufacture in which the
                                       - in which the value of alt     value of all the materials
                                          the materials used does      used does not
                                           not exceed 4 0 % of the     exceed 2 5 % of the
                                           ex-works price of the       ex-works price of the
                                           product, and                product
                                        - where the value of all
                                          the non-originating
                                           materials used does not
                                           exceed the value of the
                                           originating materials
                                           used
8529        Parts suitable for use
            solely or principally with
           the apparatus of
            heading Nos. 8525 to
            8528:
                                                                                         276
 ---pagebreak---          Description of product         Working or processing carried out on non-originating
                                        materials that confers originating status
                        (2)                          (3)            or               (4)
           Suitable for use solely      Manufacture in which the
           or principally with video    value of all the materials
           recording or reproducing     used does not
           apparatus                    exceed 4 0 % of the
                                        ex-works price of the
                                        product
         -Other                         Manufacture:                   Manufacture in which the
                                        - in which the value of all    value of all the materials
                                          the materials used does      used does not
                                          not exceed 4 0 % of the      exceed 2 5 % of the
                                          ex-works price of the        ex-works price of the
                                          product, and                 product
                                        - where the value of all
                                          the non-originating
                                          materials used does not
                                          exceed the value of the
                                          originating materials
                                          used
8535     Electrical apparatus for       Manufacture:                   Manufacture in which the
and 8536 switching or protecting        - in which the.value of all    value of all the materials
         electrical circuits, or for      the materials used does      used does not
         making connections to or         not exceed 4 0 % of the      exceed 3 0 % of the
         in electrical circuits           ex-works price of the        ex-works price of the
                                          product, and                 product
                                        - where, within the above
                                          limit, the materials
                                          classified within
                                          heading No 8538 are
                                          only used up to a value
                                          of 1.0% of the ex-works
                                          price of the product
8537     Boards, panels (including      Manufacture:                   Manufacture in which the
         numerical control panels),     - in which the value of all    value of all the materials
         consoles, desks, cabinets        the materials used does      used does not
         and other bases, equipped        not exceed 4 0 % of the      exceed 3 0 % of the
         with t w o or more               ex-works price of the        ex-works price of the
         apparatus of                      product, and                product
         heading No 8535 or             - where, within the above
         8 5 3 6 , for electric control    limit, the materials
         or the distribution of           classified within
         electricity, including those      heading No 8538 are
         incorporating instruments         only used up to a value
         or apparatus of Chapter           of ; 0 % of the ex-works
         90, other than switching          price of the product
         apparatus of heading No
         8517
                                                                                         277
 ---pagebreak--- HS heading Description of product        Working or processing carried out on non-originating
No                                       materials that confers originating status.
     (1)                 (2)                          (3)             or                 (4)
ex 8541    Diodes, transistors and       Manufacture in which:            Manufacture in which the
           similar semi-conductor        - all the materials used are     value of all the materials
           devices, except wafers not      classified within a            used does ..not exceed 25%
           yet cut into chips              heading other than that        of the ex-works price of
                                           of the product, and            the product
                                         - the value of all the
                                           materials used does not
                                           exceed 4 0 % of the
                                           ex-works price of the
                                           product
8542       Electronic integrated         Manufacture:                     Manufacture in which the
           circuits and                  - in which the value of all      value of all the materials
           microassemblies                 the materials used does        used does-not exceed 25%
                                           not exceed 4 0 % of the        of the ex-works price of
                                           ex-works price of the          the product
                                           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 10% of the ex-works
                                           price of the product
8544       Insulated (including          Manufacture in which the
           enamelled or anodised)        value of all the materials
           wire, cable (including        used does not exceed 4 0 %
           coaxial cable) and other      of the ex-works price of the
           insulated electric            product
           conductors, whether or not
           fitted with connectors;
           optical.fibres cables, made
           up of individually sheathed
           fibres, whether or not
           assembled with electric
           conductors or fitted with
           connectors
8545       Carbon electrodes, carbon     Manufacture in which the
           brushes, lamp carbons,        value of all the materials
           battery carbons and other     used does not exceed 4 0 %
           articles of graphite or other of the ex-works price of the
           carbon, with or without       product
           metal, of a kind used for
           electrical purposes
8546       Electrical insulators of any  Manufacture in which the
           material                      value of all the materials
                                         used does not exceed 4 0 %
                                         of the e\-works price of the
                                         product
                                                                                               278
 ---pagebreak---         Description of product          Working or processing carried out on non-originating
                                        materials that confers originating status
                       (2)                           (3)             or                 (4)
8547    Insulating fittings for         Manufacture in which the
        electrical machines,            value of all the materials
        appliances or equipment,        used does not exceed 4 0 %
        being fittings wholly of        of the ex-works price of the
        insulating materials apart      product
        from any minor components
        of metal (for example,
        threaded sockets)
        incorporated during
        moulding solely for
        purposes of assembly other
        than insulators of
        heading No 8546; electrical
        conduit tubing and joints
        therefor, of base metal
        lined with insulating
        material
8548     Electrical parts of            Manufacture in which the
        machinery or apparatus, not     value of all the materials
        specified or included           used does not exceed 4 0 %
        elsewhere in this Chapter       of the ex-works price of the
                                        product
8601 to  Railway or tramway             Manufacture in which the
8607     locomotives, rolling-stock     value of all materials used
         and parts thereof              does not exceed 4 0 % of
                                        the ex-works price of the
                                        product
8608     Railway or tramway track       Manufacture in which:            Manufacture in which the
         fixtures and fittings;         - all the materials used are     value of all the materials
         mechanical (including             classified within a           used does not exceed 3 0 %
         electro-mechanical)               heading other than that       of the ex-works price of
         signalling, safety or traffic     of the product, and           the product
         control equipment for          - the value of all the
         railways, tramways, roads,        materials used does not
         inland waterways, parking         exceed 40% of the
         facilities, port installations    ex-works price of the
         or airfields; parts of the        product
         foregoing
8609     Containers (including           Manufacture in which the
         containers for the transport   value of all the materials
         of fluids) especially           used does not exceed 4 0 %
         designed and equipped for       of the ex-works price of the
         carriage by one or more         product
         modes of transport
                                                                                             279
 ---pagebreak--- HS heading Description of product         Working or processing carried o u f on non-originating
No                                        materials that confers originating status
    (1)                   (2)                         (3)             or               (4)
ex         Vehicles other than            Manufacture in which the
           railway or tramway             value of all the materials
Chap. 87
           rolling-stock, and parts       used does not
           and accessories thereof;       exceed 4 0 % of the
           except for                     ex-works price of the
           heading Nos 8 7 0 9 to         product
           8 7 1 1 , ex 8 7 1 2 , 8 7 1 5
           and 8 7 1 6 for which the
           rules are set out below:
8709       Works trucks,                  Manufacture in which:          Manufacture in which the
           self-propelled, not fitted     - all the materials used       value of all the materials
           with lifting or handling         are classified within a      used does-not
           equipment, of the type           heading other than that      exceed 3 0 % of the
           used in factories,               of the product, and          ex-works price of the
           warehouses, dock areas         - the value of all the         product
           or airports for short            materials used does not
           distance transport of            exceed 4 0 % of the
           goods; tractors of the           ex-works price of the
           type used on railway             product
           station platforms; parts of
           the foregoing vehicles
8710       Tanks and other armoured       Manufacture in which:          Manufacture in which the
           fighting vehicles,             - all the materials used       value of all the materials
           motorized, whether or not        are classified within a      used does no"
           fitted with weapons, and         heading other than that      exceed 3 0 % of the
           parts of such vehicles           of the product, and          ex-works price of the
                                          - the value of all the         product
                                            materials used does not
                                            exceed 4 0 % 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 cm 3       Manufacture in which:          Manufacture in.which the
                                          - in which the value of all    value of all the materials
                                            the materials used does      used does not
                                            not exceed 4 0 % of the      exceed 2 0 % of the
                                            ex-worUs price of the        ex-works price of the
                                            product, and                 product
                                          - where the value of all
                                            the non-originating
                                            materials used does not
                                            exceed thé value of the
                                            originating materials
                                            used
                                                                                       280
 ---pagebreak---            Description of product       Working or processing carried out en non-originating
                                        materials that confers originating status
                        (2)                          (3)            or               (4)
           -- Exceeding 50 cm 3         Manufacture:                   Manufacture in which the
                                        - in which the value of all    value of all the materials
                                           the materials used does     used does not
                                           not exceed 4 0 % of the     exceed 2 5 % of the
                                           ex-works price of the       ex-works price of the
                                           product, and                product
                                        - where the value of all
                                           the non-originating
                                           materials used does not
                                           exceed the value of the
                                           originating materials
                                           used
           - Other                      Manufacture:                   Manufacture in which the
                                        - in which the value of all    value of all the materials
                                           the materials used does     used does not
                                           not exceed 4 0 % of the     exceed 3 0 % of the
                                           ex-works price of the       ex-works price of the
                                           product, and                product
                                        - where the value of all
                                           the non-originating
                                           materials used does not
                                           exceed the value of the
                                           originating materials
                                           used
ex 8 7 1 2  Bicycles without ball       Manufacture from               Manufactu r e- \ which the
            bearings                    materials not classified in    value of all the materials
                                        heading No 8714                used does not
                                                                       exceed 3 0 % of the
                                                                       ex-works price of the
                                                                       product
8715        Baby carriages and parts    Manufacture in which:
            thereof                     - air 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 4 0 % of the
                                            ex-works price of the
                                            product
8716        Trailers and semi-trailers; Manufacture in which:          Manufacture in which the
            other vehicles, not          - all the materials used      value of all the materials
            mechanically propelled;         are classified within a    used does not
            parts thereof                   heading other than that    exceed 3 0 % of the
                                            of the product, and        ex-works price of the
                                         - the v?.!ue of all the       product
                                            materials used does not
                                            exceed 4 0 % of the
                                            ex-works price of the
                                            product
                                                                                      281
 ---pagebreak---            Description of product           Working or processing carried out on non-originating
                                            materials that confers originating status
                            (2)                         (3)             or                (4)
ex         Aircraft, spacecraft, and        Manufacture in which all       Manufacture in which the
Chap. 88   parts thereof; except for        the materials used are         value of all the materials
           heading Nos ex 8 8 0 4           classified within a heading    used does not
           and 8805 for which the           other than that of the         exceed 4 0 % of the
           rules are set out below:         product                        ex-works price of the
                                                                           product
ex 8 8 0 4 Rotochutes                       Manufacture from               Manufacture in which the
                                            materials of any heading       value of all the materials
                                            including other materials      used does not
                                            of heading No 8804             exceed 4 0 % of the
                                                                           ex-works price of the
                                                                           product-
8805       Aircraft launching gear;         Manufacture in which all       Manufacture in which the
           deck-arrestor or similar         the materials used are         value of all the materials
           gear; ground flying              classified within a heading    used does not
           trainers; parts of the           other than that of the         exceed 3 0 % of the
           foregoing articles               product                        ex-works price of the
                                                                           product
Chap. 89   Ships, boats and floating        Manufacture in which all       Manufacture in which the
           structures                       the materials used are         sjzwj.a of all the materials
                                            classified within a heading    used does not
                                            other than that of the         exceed 4 0 % of the
                                            product. However, hulls        ex-works price of the
                                            of heading No 8906 may         product
                                            not be used
ex         Optical, photographic,           Manufacture in which:          Manufacture in which the
Chap. 90   cinematographic,                 - all the materials used       value of all the materials
           measuring, checking,               are classified within a      used does not
           precision, medical or              heading other than that      exceed 3 0 % of the
           surgical instruments and           of the product, and          ex-works price of the
           apparatus; parts and             - the value of all the         product
           accessories thereof;               materials used does not
           except for                         exceed 4 0 % of the
           heading Nos 9 0 0 1 , 9002,         ex-works price of the
           9 0 0 4 , ex 9 0 0 5 , ex 9006,     product
           9 0 0 7 , 9 0 1 1 , ex 9 0 1 4 ,
           9015 to 9020 and 9024
           to 9033 for which the
           rules are set out below:
                                                                                             282
 ---pagebreak--- HS heading Description of product       Working or processing carried out on non-originating
No                                      materials that confers originating status
    (1)                 (2)                         (3)             or               (4)
9001       Optical fibres and optical   Manufacture in which the
           fibre bundles; optical fibre value of all the materials
           cables other than those of   used does not
           heading. No 8 5 4 4 ; sheets exceed 4 0 % of the
           and plates of polarizing     ex-works price of the
           material, lenses (including  product
           contact lenses), prisms,
           mirrors and other optical
           elements, of any material,
           unmounted, other than
           such elements of glass
           not optically worked
9002       Lenses, prisms, mirrors      Manufacture in which the
           and other optical            value of all the materials
           elements, of any             used does not
           materials, mounted, being    exceed 4 0 % of the
           parts of or fittings for     ex-works price of the
           instruments or apparatus,    product
           other than such elements
           of glass not optically
           worked
9004       Spectacles, goggles and      Manufacture in which the
           the like, corrective,        value of all the materials
           protective or other          used does not
                                        exceed 4 0 % of the
                                        ex-works price of the
                                        product
ex 9005    Binoculars, monoculars,      Manufacture in which:          Manufacture in which the
           other optical telescopes,    - all the materials used       value of all the materials
           and mountings therefor,        are classified within a      used does not
           except for astronomical        heading other than that      exceed 3 0 % of the
           refracting telescopes and      of the product, and          ex-works price of the
           mountings therefor           - the value of all the         product
                                          materials used does not
                                          exceed 4 0 % 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
                                          oriç/nating materials
                                          used
                                                                                    283
 ---pagebreak--- HS heading Description of product     Working or processing carried OOt on non-originating
No                                    materials that confers originating status
     (D                  (2)                      (3)             or               (4)
ex 9 0 0 6 Photographic (other than   Manufacture in which:          Manufacture in which the
           cinematographic)           - all the materials used       value of all the materials
           cameras; photographic        are classified within a      used does not
           flashlight apparatus and     heading other than that      exceed 3 0 % of the
           flashbulbs other than        of the product, and          ex-works price of the
           electrically ignited       - the value of all the         product
           flashbulbs                   materials used does not
                                        exceed 4 0 % 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
9007       Cinematographic cameras    Manufacture in which:          Manufacture in which the
           and projectors, whether or - all the materials used       value of all the materials
           not incorporating sound      are classified within a      used does not
           recording or reproducing     heading other than that      exceed 3 0 % of the
           apparatus                    of the product, and          ex-works price of the
                                      - the value of all the         product
                                        materials used does not
                                        exceed 4 0 % 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
9011       Compound optical           Manufacture in which:          Manufacture in which the
           microscopes, including     - all the materials used       value of all the materials
           those for                    are classified within a      used does not
           photomicrography,            heading other than that      exceed 3 0 % of the
           cinephotomicrography or      of the product, and          ex-works price of the
           microprojection            - the value of all the         product
                                        materials used does not
                                        exceed 4 0 % 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
                                                                                       284
 ---pagebreak---         Description of product      Working or processing carried out on non-originating
                                    materials that confers originating status
                      (2)                       (3)             or               (4)
ex 9014 Other navigational          Manufacture in which the
        instruments and             value of all the materials
        appliances                  used does not
                                    exceed 4 0 % of the
                                    ex-works price of the
                                    product
9015    Surveying (including        Manufacture in which the
        photogrammetrical           value of ali the materials
        surveying), hydrographie,   used does not
        océanographie,              exceed 4 0 % of the
        hydrological,               ex-works price of the
        meteorological or           product
        geophysical instruments
        and appliances, excluding
        compasses; rangefinders
9016    Balances of a sensitivity   Manufacture in which the
        of 5 eg or better, with or  value of all the materials
        without weights             used does not
                                    exceed 4 0 % of the
                                    ex-works price of the
                                    product
9017    Drawing, marking-out or     Manufacture in which the
        mathematical calculating    value of all the materials
        instruments (for example,   used does not
        drafting machines,          exceed 4 0 % of the
        pantographs, protractors,   ex-works price of the
        drawing sets, slide rules,  product
        disc calculators);
        instruments for measuring
        length, for use in the hand
         (for example, measuring
        rods and tapes,
        micrometers, callipers),
        not specified or included
        elsewhere in this Chapter
9018    Instruments and
        appliances used in
        medical, surgical, dental
        or veterinary sciences,
        including scintigraphic
        apparatus, other
        electro-medical apparatus
        and sight-testing
        instruments:
         - Dentists' chairs         Manufacture from               Manufacture in which the
            incorporating dental    materials of any heading,      value of all the materials
            appliances or dentists' including other materials      used does not
            spittoons               of heading No 9018             exceed 4 0 % of the
                                                                   ex-works price of the
                                                                   product
                                                                                     285
                                                                   ëSâmÊÉtÊÊÊÊÊmÊÊm
 ---pagebreak---      Description of product      Working or processing carried out on non-originating
                                 materials that confers originating status
                   (2)                       (3)             or                (4)
     - Other                     Manufacture in which:          Manufacture in which the
                                 - all the materials used       value of all, the materials
                                   are classified within a      used does not
                                   heading other than that      exceed 2 5 % of the
                                   of the product, and          ex-works price of the
                                 - the value of all the         product
                                   materials used does not
                                   exceed 4 0 % of the
                                   ex-works price of the
                                   product
9019 Mechano-therapy             Manufacture in which:          Manufacture in which the
     appliances; massage         - all the materials used       value of all the materials
     apparatus; psychological      are classified within a      used does-not
     aptitude-testing              heading other than that      exceed 2 5 % of the
     apparatus; ozone therapy,     of the product, and          ex-works price of the
     oxygen therapy, aerosol     - the value of all the         product
     therapy, artificial           materials used does not
     respiration or other          exceed 4 0 % of the
     therapeutic respiration       ex-works price of the
     apparatus                     product
9020 Other breathing appliances  Manufacture in which:          Manufacture in which the
     and gas masks, excluding    - all the materials used ,     value of all the materials
     protective masks having       are classified within a      used does not
     neither mechanical parts      heading other than that      exceed 2 5 % of the
     nor replaceable filters       of the product, and          ex-works price of the
                                 - the value of all the         product
                                   materials used does not
                                   exceed 4 0 % of the
                                   ex-works price of the
                                   product
9024 Machines and appliances     Manufacture in which the
     for testing the hardness,   value of all the materials
     strength, compressibility,  used does not
     elasticity or other         exceed 4 0 % of the
     mechanical properties of    ex-works price of the
     materials (for example,     product
     metals, w o o d , textiles,
     paper, plastics)
9025 Hydrometers and similar     Manufacture in which the
     floating instruments,       value of all the materials
     thermometers,               used does not
     pyrometers, barometers,     exceed 4 0 % of the
     hygrometers and             ex-works price of the
     psychrometers, recording    product
     or not, and any
     combination of these
     instruments
                                                                                    286
 ---pagebreak---      Description of product       Working or processing carried out on non-originating
                                  materials that confers originating status
                      (2)                     (3)             or               (4)
9026 Instruments and apparatus    Manufacture in which the
     for measuring or checking    value of all the materials
     the flow, level, pressure    used does not
     or other variables of        exceed 4 0 % of the
     liquids or gases (for        ex-works price of the
     example, flow meters,        product
     level gauges, manometers,
     heat meters), excluding
     instruments and apparatus
     of heading No 9 0 1 4 ,
     9 0 1 5 , 9 0 2 8 or 9 0 3 2
9027 Instruments and apparatus    Manufacture in which the
     for physical or chemical     value of all the materials
     analysis (for example,       used does not
     polarimeters,                exceed 4 0 % of the
     refractometers,              ex-works price of the
     spectrometers, gas or        product
     smoke analysis
     apparatus); instruments
     and apparatus for
     measuring or checking
     viscosity, porosity,
     expansion, surface tension
     or the like; instruments
     and apparatus for
     measuring or checking
     quantities of heat, sound
     or light (including
     exposure meters);
     microtomes
9028 Gas, liquid or electricity
     supply or production
     meters, including
     calibrating meters
     therefor:
     - Parts and accessories      Manufacture in which the
                                  value of all the materials
                                  used does not
                                  exceed 4 0 % of the
                                  ex-works price of the
                                  product
     - Other                      Manufacture:                   Manufacture in which the
                                  - in which the value of all    value of all the materials
                                    the materials used does      used does not
                                    not exceed 4 0 % of the      exceed 3 0 % of the
                                    ex-works pn'ce of the        ex-works price of the
                                    product, and                 product
                                  - where the value of all
                                    the non-originating
                                    materials used does not
                                    exceed the value of the
                                    originating materials
                                    used
                                                                                   287
 ---pagebreak---                                     Working or processing carried o u t o n non-originating
                                    materials that confers originating status
                                                (3)             or              (4)
9029     Revolution counters,       Manufacture in which the
         production counters,       value of all the materials
         taximeters, milometers,    used does not
         pedometers and the like;   exceed 4 0 % of the
         speed indicators and       ex-works price of the
         tachometers, other than    product
         those of
         heading Nos 9 1 0 4 or
         9 0 1 5 ; stroboscopes
9030     Oscilloscopes, spectrum    Manufacture in which the
         analysers and other        value of all the materials
         instruments and apparatus  used does not
         for measuring or checking  exceed 4 0 % of the
         electrical quantities,     ex-works price of the
         excluding meters of        product
         heading No 9 0 2 8 ;
         instruments and apparatus
         for measuring or detecting
         alpha, beta, gamma,
         X-ray, cosmic or other
         ionizing radiations
9031     Measuring or checking      Manufacture in which the
         instruments, appliances    value of all the materials
         and machines, not          used does not
         specified or included      exceed 4 0 % of the
         elsewhere in this Chapter; ex-works price of the
         profile projectors         product
9032     Automatic regulating or    Manufacture in which the
         controlling instruments    value of all the materials
         and apparatus              used does not
                                    exceed 4 0 % of the
                                    ex-works price of the
                                    product
9033     Parts and accessories (not Manufacture in which the
         specified or included      value of all the materials
         elsewhere in this Chapter) used does not
         for machines, appliances,  exceed 4 0 % of the
         instruments or apparatus   ex-works price of the
         of Chapter 90              product
ex       Clocks and watches and     Manufacture in which the
Chap. 91 parts thereof; except for  value of all the materials
         heading Nos 9105           used does not
         and 9109 to 9 1 1 3 for    exceed 4 0 % of the
         which the rules are set    ex-works price of the
         out below:                 product
                                                                                     288
 ---pagebreak---       Description of product     Working or processing carried out "on non-originating
                                 materials that confers.originating status
                   (2)                         (3)            or               (4)
9105  Other clocks               Manufacture:                    Manufacture in which the
                                 - in which the value of all     value of all the materials
                                    the materials used does      used does not
                                    not exceed 4 0 % of the      exceed 3 0 % of the
                                    ex-works price of the        ex-works price of the
                                    product, and                 product
                                 - where the value of all
                                    the non-originating
                                    materials used does not
                                    exceed the value of the
                                    originating materials
                                    used
9109  Clock movements,           Manufacture:                    Manufacture in which the
      complete and assembled     - in which the value of all     value of all the materials
                                    the materials used does      used does not
                                     not exceed 4 0 % of the     exceed 3 0 % of the
                                     ex-works price of the       ex-works price of the
                                     product, and                product
                                 - where the value of all
                                     the non-originating
                                     materials used does not
                                     exceed the value of the
                                     originating materials
                                     used
 9110  Complete watch or clock    Manufacture:                   Manufacture in which the
       movements, unassembled     - in which the value of all    value of all the materials
       or partly assembled           the materials used does      used does not
       (movement sets);              not exceed 4 0 % of the      exceed 3 0 % of the
       incomplete watch or clock     ex-works price of the       ex-works price of the
       movements, assembled;         product, and                 product
       rough watch or clock       - where, within the above
       movements                     limit, the materials
                                     classified within
                                     heading No 9114 are
                                      only used up to a value
                                      of 10% of the ex-works
                                      price of the product
 9111  Watch cases and parts      Manufacture in which:           Manufacture in which the
       thereof                    - all the materials used        value of all the materials
                                      are classified within a     used does not
                                      heading other than that     exceed 3 0 % of the
                                      of the product, and         ex-works price of the
                                   - the value of all the         product
                                      materials used does not
                                      exceed 4 0 % of the
                                      ex-works price of the
                                      product
                                                                                   289
 ---pagebreak---          Description of product        Working or processing carried out on non-originating
                                       materials that confers originating status
                        (2)                         (3)              or                (4)
9112     Clock cases and cases of a    Manufacture in which:            Manufacture in which the
         similar type for other goods  - all the materials used are     value of all the materials
         of this Chapter, and parts      classified within a            used does not exceed 30%
         thereof                         heading other than that        of the ex-works price of
                                         of the product, and            the product
                                       - the value of all the
                                         materials used does not
                                         exceed 40% of the
                                         ex-works price of the
                                         product
9113     Watch straps, watch bands
         and watch bracelets, and
         parts thereof:
         - Of base metal, whether      Manufacture in which the
             or not plated, or of clad value of all the materials
             precious metal            used does not exceed 4 0 %
                                       of the ex-works price of the
                                       product
         - Other                       Manufacture in which the
                                       value of all the materials
                                       used does not exceed 50%
                                       of the ex-works price of thc-
                                       product
Chap. 92 Musical instruments; parts    Manufacture in which the
         and accessories of such       value of all the materials
         articles                      used does not exceed 4 0 %
                                       of the ex-works price of the
                                       product
Chap. 93 Arms and ammunition;          Manufacture in which the
         parts and accessories         value of all the materials
         thereof                       used does not exceed 5 0 %
                                       of the ex-works price of the
                                       product
ex       Furniture; bedding,           Manufacture in which all
Chap. 94 mattresses, mattress          the materials used are
         supports, cushions and        classified within a heading
         similar stuffed furnishings;  other than that of the
         lamps and lighting fittings,  product
         not elsewhere specified or
         included; illuminated signs,
         illuminated nameplates and
         the like; prefabricated
         buildings; except for
         heading Nos 9 4 0 1 ,
         ex 9403, 9405 and 9406
         for which the rules are set
         out below:
                                                                                           /& e> I /
 ---pagebreak---           Description of product       Working or processing carried oui on non-originating
                                       materials that confers o/iginating status
                        (2)                         (3)            or            (4)
ex 9401   Base metal furniture,        Manufacture in which all
and       incorporating unstuffed      the materials used are
ex 9403   cotton cloth of a weight     classified in a heading
          of 3 0 0 g/m2 or less        other than that of the
                                       product
                                       or
                                       Manufacture from cotton
                                       cloth already made up in a
                                       form ready for use of
                                       heading No 9401 or
                                       9403, provided:
                                       - its value does not
                                          exceed 25 % of the
                                          ex-works price of the
                                          product, and
                                       - all the other materials
                                          used are already
                                          originating and are
                                          classified in a heading
                                          other than
                                          heading No 9401 or
                                          9403
9405       Lamps and lighting fittings  Manufacture in which the
           including searchlights and   value of all the materials
           spotlights and parts         used does not
           thereof, not elsewhere       exceed 5 0 % of the
           specified or included;       ex-works price of the
           illuminated signs,           product
           illuminated 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 5 0 % of the
                                        ex-works price of the
                                        product
 ex        Toys, games and sports       Manufacture in which all
 Chap. 95   requisites; parts and       the materials used are
           accessories thereof;         classified within a heading
            except for                  other than that of the
            heading Nos 9503            product
           and 9606 for which the
            rules are set out below:
                                                                                     291
 ---pagebreak--- HS heading Description of product              Working or processing carried o u f on non-originating
No                                             materials that confers originating status
     (1)                     (2)                           (3)             or             (4)
9503       Other toys; reduced-size            Manufacture in which:
           ("scale") models and                - all the materials used
           similar recreational                  are classified within a
           models, working or not;               heading other than that
           puzzles of all kinds                  of the product, and
                                               - the value of all the
                                                 materials used does not
                                                 exceed 5 0 % of the
                                                 ex-works price of the
                                                 product
ex 9506    Articles and equipment for          Manufacture in which all
           gymnastics, athletics,              the materials used are
           other sports (excluding             classified within a heading
           table tennis) or outdoor            other than that of the
           games not specified or              product. However,
           included elsewhere in this          roughly shaped blocks for
           chapter; swimming pools             making golf club heads
           and paddling pools                  may be used
ex         Miscellaneous                       Manufacture in which all
Chap. 96   manufactured articles;              the materials used are
           except for                          classified within a heading
           heading Nos ex 9 6 0 1 ,            other than that of the
           ex 9 6 0 2 , ex 9 6 0 3 , 9 6 0 5 , product
           9 6 0 6 , 9 6 1 2 , ex 9613 and
           ex 9 6 1 4 for which the
           rules are set out below:
ex 9601    Articles of animal,                 Manufacture from
and 9602   vegetable or mineral                "worked" carving
           carving materials                   materials of the same
                                               heading
ex 9603    Brooms and brushes                  Manufacture in which the
           (except for besoms and              value of all the materials
           the like and brushes made           used does not
           from marten or squirrel             exceed 5 0 % of the
           hair), hand-operated                ex-works price of the
           mechanical floor                    product
           sweepers, not motorized,
           paint pads and rollers,
           squeegees and mops
                                                                                     292
 ---pagebreak--- HS heading Description of product       Working or processing carried out on non-originating
No                                      materials that confers originating status
                         (2)                        (3)              or           (4)
9605       Travel sets for personal     Each item in the set must
           toilet, sewing or shoe or    satisfy the rule, which
           clothes cleaning             would apply to it if it were
                                        not included in the set.
                                        However, non-originating
                                        articles may be
                                        incorporated, provided
                                        their total value does not
                                        exceed 15% of the
                                        ex-works price of the set
9606       Buttons, press-fasteners,    Manufacture in which:
           snap-fasteners and           - all the materials used
           press-studs, button             are classified within a
           moulds and other parts of       heading other than that
           these articles; button          of the product, and
           blanks                       - the value of all the
                                           materials used does not
                                           exceed 5 0 % of the
                                           ex-works price of the
                                           product
9612       Typewriter or similar        Manufacture in which:
           ribbons, inked or            - all the materials used
           otherwise prepared for          are classified within a
            giving impressions,            heading other than that
            whether or not on spools       of the product, and
            or in cartridges; ink-pads, - the value of all the
            whether or not inked, with     materials used does not
           or without boxes                exceed 5 0 % of the
                                           ex-works price of the
                                           product
ex 9613     Lighters with piezo-igniter Manufacture in which the
                                        value of all the materials
                                        of heading No 9613 used
                                        does not exceed 3 0 % of
                                        the ex-works price of the
                                         product
ex 9614     Smoking pipes and pipe       Manufacture from roughly
            bowls                        shaped blocks
Chap. 97    Works of art, collectors'    Manufacture in which all
           pieces and antiques          the materials used are
                                         classified within a heading
                                         other than that of the
                                         product
                                                                                   293
 ---pagebreak---                                        ANNEX III
                           MOVEMENT CERTIFICATES EUR.L
1. Movement certificates EUR. 1 shall be made out on the form of which a specimen appears
   in this Annex. This form shall be printed in one or more of the languages in which the
   Agreement is drawn up. Certificates shall be made out in one of these languages and in
   accordance with the provisions of the domestic law of the exporting State. If they are
   handwritten, they shall be completed in ink and in capital letters.
2. Each certificate shall measure 210 x 297 mm; a tolerance of up to minus 5 mm or plus
   8 mm in the length may be allowed. The paper used must be white, sized for writing, not
   containing mechanical pulp and weighing not less than 25 g/m 3 . It shall have a printed
   green guilloche pattern background making any falsification by mechanical or chemical
   means apparent to the eye.
3. The competent authorities of the Member States of the Community end of Morocco may
   reserve the right to print the certificates themselves or may have them printed by
   approved printers. In the latter case each certificate must include a refererce to such
   approval. Each certificate must bear the name and address of the printer or a mark by
   which the printer can be identified. It shall also bear a serial number, either printed or
   not, by which it can be identified.
                                                                                  294
 ---pagebreak---                                                            MOVEMENT CERTIFICATE
1      Exporter (name, full address,        country)                                  EUR.1                         No A                 000.000
                                                                                    See notes overleaf before-completing this form
                                                                           2.    Certificate used in preferential trade between
3.      Consignee     (name, full address, country)  (Optional)                                              and
                                                                                 (insert appropriate   countries,       groups of countries or
                                                                           territories)
                                                                           4.    Country, group of                   5.      Country, group of
                                                                                 countries or territory in                   countries or territory of
                                                                                 which the products are                      destination
                                                                                 considered as
                                                                                 originating
 6.     Transport details        (Optional)                                7.     Remarks
 8.     Item number; Marks and numbers; Number and kind of package ('); Description of            9 . Gross weight                  1 0 . Invoices
        goods                                                                                         (kg) or other                       (Optional)
                                                                                                      measure
                                                                                                      (litres,m 3 ,etc.)
  1 1 . CUSTOMS ENDORSEMENT                                                                  12. DECLARATION BY THE EXPORTER
        Declaration certified                                                                     I, the u n d e r s i g n e d , declare that the goods
                                                                                                  described above meet the conditions
        Export d o c u m e n t (')
                                                                                                  required for the issue of this certificate.
        Form                                    No
         Customs office
                                                                     Stamp
         Issuing country or territory
                                                                                                   Place and date
         Date
                              (Signature)
                                                                                                                       (Signature!
                                                                                                                                   2     r> {-'
 ---pagebreak---  13. Request for verification, to:                                      14. Result of verification
                                                                        Verification carried out shows that this certificate (")
                                                                       I     j     was issued by the customs office indicated and that the
                                                                                  information contained therein is accurate.
                                                                        I    j    does not meet the requirements aé to authenticity and
                                                                                  accuracy (see remarks appended).
 Verification of the authenticity and accurancy of this; certificate
 is requested
                          (Place and date)                                                         (Place and date)
                                                    Stamp                                                                    Stamp
             (Signature)                                                              (Signature)
                                                                         (') Insert X in the appropria'e 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 certificate 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.
                                                                                                                              296
 ---pagebreak---                                    APPLICATION FOR A MOVEMENT CERTIFICATE
1. Exporter (name, full address, country) (Optional)                              EUR.1                      No A          ooo.0 0 0
                                                                              See notes oveerleaf before completing this form
                                                                      2.    Application for a certificate to be used in preferential
                                                                            trade between
3. Consignee (name, full address, country) (Optional)                                                    and
                                                                           (insert appropriate countries or groups of countries or
                                                                      territories)
                                                                             Country, group of               5.   Country, group of
                                                                             countries or territory in            countries or territory of
                                                                            which the products are           —    destination
                                                                             considered as
                                                                             originating
6. Transport details (Optional)                                              Remarks
8. Item number; Marks and numbers; Number and kind of packages ('); Description of           9. Gross weight           10. Invoices
   goods                                                                                        (kg) or other                (Optional)
                                                                                                measure
                                                                                                 (litres,m3,etc.)
                                                                                                                       297
                                                                                                                       r^T~- / r i - x T y n
 ---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 (1):
 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, a: d 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)
  C)  For example, import documents, movement certificates, manufacturer's declarations, etc. referring to the
      products used in manufacture or to the goods re-exported in the same state.
                                                                                                     598
 ---pagebreak---                                                 ANNEX IV
                                   Declaration referred to in Article 27
I, the undersigned, exporter of the goods covered by this document declare that except where otherwise
indicated (1), the goods meet the conditions to obtain originating status in preferential trade with:
     The European Community / Morocco (2)
and that the country of origin of the goods is:
      Morocco / The European Community (2) (3)
                                                                      (place and date)
                                                                      (Signature)
                                                               (The signature must be followed by the
                                                               name of the signatory in clear script)
 V) When an invoice also includes products not originating in the Community, the exporter must clearly
     indicate them.
 (2) Delete where necessary.
 (3) Reference can be made to a specific column of the invoice in which the country of origin of each
      product is entered.
                                                                                                  299
 ---pagebreak---                                               ANNEX V
                   Specimen impression of the stamp mentioned in Article 22(3)(b)
                                                                        30 mm
                                         E
                                         E
                                        o
                                        n
C)  Initials or coat of arms of the exporting State.
(2) Such information as is necessary for the identification of the approved exporter.
                                                                                      o on
 ---pagebreak---                                                     ANNEX VI
                                            Specimen of declaration
I, the undersigned,, declare that the goods listed on this invoice were obtained in
and (as appropriate):
(a)         (1)   satisfy the rules on the definition of the concept of "wholly obtained products'
            or                                                                         —
(b)         (2) were produced from the following products:
        Description                     Country of origin (2)               Value (1]
        and have undergone the following processes:
                                                                                      (indicate processings)
        in
Done at
                                                                         (Signature)
   C) Complete if necessary.
   (2) Complete if necessary. In the event that:
           - the goods originate in a country covered by the Agreement or Convention concerned: indicate
              the country;
           - the products originate in another country: indicate "third country".
                                                                                                 o o
 ---pagebreak---                                                                          ANNEX VU
  1. Supplia (»)
                                                                                   INFORMATION CERTIFICATE
                                                                                                           ro facilitate The issue of a
                                                                                             MOVEMENT CERTIFICATE
                                                                                                 for preferential trade between the
   2. Consignee (')                                                                             EUROPEAN ECONOMIC
                                                                                                             COMMUNITY
                                                                                                                         and
                                                                                                                   (in I>1IHk Inters)
   j . Processor (')                                                            4. State in which the working or processing has been
                                                                                    carried out
  6. Customs office of importation (2)                                          5. For official use
    7. Import document (2)
        Form                                 No ,.
        Scries
        Date         I        '
                                             G O O D S SENT T O T H E MEMBER STATE OF DESTINATION
   8. Marks, numbers,                           9. Tariff heading number and description of goods                              10. Quantity (3)
       quantity and kind of
       package
                                                                                                                              11. Va'.ue (4)
                                                                    IMPORTED GOODS USED
    12. Tariff heading number and description                                              ! 13. Country of                 | 14. Quantity (s) j 15.Value (=):
                                                                                           !      origin i •".              I                   I
( 16. Nature of the working or processing carried out
r
    17. Remarks
    IK.                                                                         19. DECLARATION BY T H E SUPPLIER
         CUSTOMS E N D O R S E M E N T
         Declaration certified                                                      1, the undersigned, declare that the information on
                                                                                    this certificate is accurate
         Document
         Form ...                             No
                                                                                                                                                  j_
         Customs office                                                                            (IM.-U-                                 (Hate)
        Date           \ZZZj            À     I
                                                               Official
                                                                St .imp
s....                       (Signature)                                                                          (Signature)
                                                                             .J
             I ' l l Sec footnotes on verso.
 ---pagebreak---       REQUEST FOR VERIFICATION                                                 RESULT OF VERIFICATION
      The undersigned customs official requests verification of the            Verification carried out by the undersigned custc
      authenticity and accuracy of this information certificate                shows that this information certificate:
                                                                               (a) was issued by the customs office indicated at
                                                                                   information contained therein is accurate (*)
                                                                               (b) does not meet the requirements as to authe
                                                                                   accuracy (see notes appended) (*)
                                  (Place and date)                                                             (Place and date)
          Official
           stamp
                                         (Official's signature)                                                       (Official's signature)
                                                                               (*) Delete where not applicable;
I :;•
                                                                CROSS REFERENCES
                            Name of individual or business and full address.
                            Optional information.
                            Kg, hi, m3 or other measure.
                            Packaging shall be considered as forming a whole with the goods contained therein. However,
                            this provision shall not apply to packaging which is not of the normal type for the article
                            packed, and which has a lasting utility value of its own, apart from its function as packaging.
                       ( '^ Complete if necessary. In the event that:
                             - the goods originate in a country covered by the Agreement or Convention concerned:
                               indicate the country;
                             - the products originate in another country: indicate 'third country'.
                       ('•)  The value must be indicated in accordance with the provisions on rules of origin.
                                                                                                                     303
 ---pagebreak---                                                  ANNEX VIII
                                        Joint declaration on Article 1 .
The parties agree that the provisions of Article 1 (e) of the Protocol shall not prejudice the right of Tunisia
to benefit from special and differential treatment and other derogations accorded to developing countries
by the agreement on implementation of Article VII of the General Agreement on Tariffs and Trade.
                                  Joint declaration on Articles 19 and 33
The parties agree to the necessity to establish Explanatory Notes to the provisions of Article 19(1 Kb) and
Article 33(1) and (2) of the Protocol.
                                       Joint declaration on Article 39
For the implementation of Article 39 of this Protocol, the Community is prepared to examine any request
from Tunisia for derogations from the rules of origin after signature of the Agreement.
                                                                                             30
 ---pagebreak---                                                                         RJvfi- 14/11/95 J8:01
                                      A N N E X E VIII
                      Déclaration commune relative à l'article 1er
Les parties conviennent que les dispositions de l'article 1 e) du protocole ne portent pas
atteinte au droit du Maroc de bénéficier du traitement spécial et différencié et de toutes
autres dérogations accordés aux pays en voie de développement par l'accord relatif à la
mise en oeuvre de l'article VII de l'accord général sur les taifs douaniers et le commerce.
                   Déclaration commune relative aux articles 19 et 33
Les parties conviennent de la nécessité d'établir des notes explicatives pour la mise en
oeuvre des dispositions de l'article 19 paragraphe 1 b) et de l'article 33 paragraphes 1 et 2
du protocole.
                       Déclaration commune relative à l'article 39
Pour l'application de l'article 39 du protocole, la Communauté se déclare disposée à
entamer l'examen des demandes du Maroc visant à prévoir des dérogations aux règles
d'origine dès la signature
                                                                                              30?5
                                                   ^•/T
 ---pagebreak---              PROTOCOL No 5
ON MUTUAL ASSISTANCE IN CUSTOMS MATTERS
 BETWEEN THE ADMINISTRATIVE AUTHORITIES
                                        30(>
 ---pagebreak---                                        ARTICLE 1
                                        Definitions
For the purposes of this Protocol:
(a)   "customs legislation" shall mean any statutory or regulatory provision applicable
      in the territory of the Contracting Parties governing the import, export, transit
      of goods and their placing under any customs procedure, including measures of
      prohibition, restriction and control adopted by the Parties concerned;
(b)   "applicant authority" shall mean a competent administrative authority which has
      been appointed by a Contracting Party for this purpose and which makes a
      request for assistance in customs matters;
(c)    "requested authority" shall mean a competent administrative authority which has
      been appointed by a Contracting Party for this purpose and which receives a
      request for assistance in customs matters;
(d)    "personal data" shall mean any data relating to an identified or identifiable
       natural person.
                                        ARTICLE 2
                                           Scope
 1. The Contracting Parties shall assist each other, within their areas of responsibility,
according to the procedures and under the conditions laid down in this Protocol, with
a view to the prevention, investigation and detection of operations that contravene
customs legislation.
                                                                                     307
 ---pagebreak--- 2. Assistance in customs matters, as provided for in this Protocol, applies to any
administrative authority of the Contracting Parties which is compétent for the
application of this Protocol. It shall not prejudice the rules governing mutual
assistance in criminal matters. Nor shall it cover information obtained under powers
exercised at the request of judicial authorities, unless those authorities so agree.
                                        ARTICLE 3
                                   Assistance on request
1. At the request of the applicant authority, the requested authority shall furnish it
with all relevant information to enable it to ensure that customs legislation is correctly
applied, in particular information regarding detected or projected operations which
contravene or would contravene such legislation.
2. At the request of the applicant authority, the requested authority shall inform it
whether goods exported from the territory of one of the Contracting Parties hav \ been
properly imported into the territory of the other Party, specifying, where appropriate,
the customs procedure applying to the goods.
3. At the request of the applicant authority, the requested authority shall undertake
 surveillance, in accordance with its own legislation, of:
 (a)   natural or legal persons in respect of whom there are reasonable grounds for
       believing that they are engaging in or have engaged in operations which
       contravene customs legislation;
                                                                                         308
 ---pagebreak--- (b)   places where stocks of goods have been assembled in such a way that there are
      reasonable grounds for supposing that they are intended as supplies for
      operations contrary to the legislation of the other Contracting Parties;
(c)    movements of goods notified as possibly involving operations that contravene
       customs legislation;
(d)    means of transport for which there are reasonable grounds for believing that
       they have been, are or may be, used for the purposes of contravening customs
       legislation.
                                       ARTICLE 4
                                  Spontaneous assistance
 The Contracting Parties shall provide each other, in accordance with their laws, rules
 and other legal instruments, with assistance if they consider that to be necessary for
 the correct application of customs legislation, particularly when they obtain
 information pertaining to:
 - operations which contravene or which they believe to be in contravention of such
    legislation and which may be of interest to the other Contracting Parties;
 - new means or methods employed in realizing such operations;
 - goods known to be involved in operations contravening customs legislation;
 - natural or legal persons in respect of whom there are reasonable grounds for
    believing that they are engaging in or have engaged in operations which contravene
    customs legislation;
 - means of transport for which there are reasonable grounds for believing that they
    have been, are or may be used in the contravening of customs legislation.
                                                                                        30<>
 ---pagebreak---                                         ARTICLE 5
                                   Delivery/Notification
At the request of the applicant authority, the requested authority shall in accordance
with its legislation take all necessary measures in order:
- to deliver any document,
- to notify any decision,
falling within the scope of this Protocol to an addressee, residing or established in its
territory. In such a case Article 6(3) is applicable.
                                        ARTICLE 6
                       Form and substance of requests for assistance
1. Requests pursuant to this Protocol shall be made in writing. Documents deemed
useful to help respond to such requests shall accompany the request. When required
because of the urgency of the situation, oral requests may be accepted, but must be
confirmed in writing immediately.
2. Requests pursuant to paragraph 1 shall include the following information:
(a)    the applicant authority making the request;
(b)    the measure requested;
                                                                                    310
                                                                                     ? 5
 ---pagebreak--- (c)    the object of and the reason for the request;                     -
(d)    the laws, rules and other legal elements involved;
(e)    indications as exact and comprehensive as possible on the natural or legal
       persons being the target of the investigations;
(f)    a summary of the relevant facts and of the enquiries already carried out, except
       in cases provided for in Article 5.
3. Requests shall be submitted in an official language of the requested authority or in
a language acceptable to such authority.
 4. If a request does not meet the formal requirements, its correction or completion
 may be demanded; the ordering of precautionary measures may, however, take place.
                                      . ARTICLE 7
                                   Execution of requests
 1. In order to comply with a request for assistance, the requested authority shall
 proceed, within its competence and available resources, as though it were acting on
 its own account or at the request of other authorities of that same Contracting Party,
 by supplying information already possessed, by carrying out appropriate enquiries or
 by arranging for them to be carried out. This provision shall apply also to the
 administrative department to which the request has been addressed by the requested
 authority when the latter cannot act on its own.
                                                                                      311
 ---pagebreak--- 2. Requests for assistance shall be executed in accordance with the laws, rules and
other legal instruments of the requested Contracting Party.
3. Duly authorized officials of a Contracting Party may, with the agreement of the
other Contracting Party involved and within the conditions laid down by the latter,
obtain from the offices of the requested authority or other authority for which the
requested authority is responsible, information relating to the operations contravening
or likely to contravene customs legislation which the applicant authority needs for the
purposes of this Protocol.
4. Officials of a Contracting Party may, with the agreement of the other Contracting
Party involved and within the conditions laid down by the latter, be present at
enquiries carried out in the latter's territory.
                                        ARTICLE 8
                   Form in which information is to be communicated
1. The requested authority shall communicate results of enquiries to the applicant
authority in the form of documents, certified copies of documents, reports and the
like.
2. The documents provided for in paragraph 1 may be replaced by computerized
information produced in any form for the same purpose.
                                                                                 3 -* 6 )
 ---pagebreak---                                        ARTICLE 9
    Exceptions to the obligation to provide assistance
1. The Contracting Parties may refuse to give assistance as provided for in this
Protocol, where to do so would:
(a)   be likely to prejudice Tunisia's sovereignty or that of a Member State of the
      Community whose assistance has been requested pursuant to this Protocol; or
(b)   be likely to prejudice their public policy, security or other essential interests; or
(c)   involve legislation other than customs legislation; or
(d)   violate an industrial, commercial or professional secret.
2. Where the applicant authority asks for assistance which it would itself be unable
to provide if so asked, it shall draw attention to that fact in its request. It shall 'hen
be left to the requested authority to decide how to respond to such a request.
3. If assistance is denied, the decision and the reasons therefor must be notified to
the applicant authority without delay.
                                                                                 313
 ---pagebreak---                                         ARTICLE 10
                          Obligation to observe confidentiality
1. Any information communicated in whatsoever form pursuant to this Protocol shall
be of a confidential nature. It shall be covered by the obligation of official secrecy
and shall enjoy the protection extended to like information under the relevant
legislation of the Contracting Party which received it and the corresponding
provisions applying to the Community authorities.
2. Personal data may be communicated only where the level of protection granted to
persons laid down in the legislation of the Contracting Parties is equivalent. The
Contracting Parties must ensure at least a level of protection based on the principles
contained in the Annex to this Protocol.
                                        ARTICLE 11
                                     Use of information
 1. Information obtained, including information relating to personal data, shall be
 used solely for the purposes of this Protocol and may be used within each Contracting
 Party for other purposes only with the prior written consent of the administrative
 authority which furnished the information and shall be subject to any restrictions laid
 down by that authority. These provisions shall not be applicable when the
 information obtained for the purposes of this Protocol could also be used for the
 purposes of fighting against illicit trafficking of narcotic drugs and psychotropic
 substances. Such information may be communicated to other authorities directly
 involved in combating illicit drug traffic, within the limits of Article 2.
                                                                                     314
                                                                                         9
 ---pagebreak--- 2. Paragraph 1 shall not impede the use of information in any judicial or
administrative proceedings subsequently instituted for failure to comply "with customs
legislation. The competent authority which provided the information shall be
informed immediately of such use.
3. The Contracting Parties may, in their records of evidence, reports and testimonies
and in proceedings and charges.brought before the courts, use as evidence
information obtained and documents consulted in accordance with the provisions of
this Protocol.
                                         ARTICLE 12
                                    Experts and witnesses
 1. An official of a requested authority may be authorized to appear, within the
 limitations of the authorization granted, as expert or witness in judicial or
 administrative proceedings regarding the matters covered by this Protocol in the
 jurisdiction of the other Contracting Party, and produce such objects, documents or
 authenticated copies thereof, as may be needed for the proceedings. The request for
 an appearance must indicate specifically on what matters and by virtue of what title or
 qualification the official will be questioned.
  2. The authorized official shall enjoy the protection guaranteed by existing legislation
  to officials of the applicant authority on its territory.
   io                                                                                 315
 ---pagebreak---                                       ARTICLE 13
                                  Assistance expenses
The Contracting Parties shall waive all claims on each other for the reimbursement of
expenses incurred pursuant to this Protocol, except, as appropriate, for expenses to
experts, witnesses, interpreters and translators who are not dependent upon public
services.
                                      ARTICLE 14                              -
                                     Implementation
1. The implementation of this Protocol shall be entrusted to the national customs
authorities of Tunisia on the one hand and the competent services of trie Commission
of the European Communities and, where appropriate, the customs authorities of the
Member States on the other. They shall decide on all practical measures and
arrangements necessary for its application, taking into consideration rules in the field
of data protection. They may, through the Customs Cooperation Committee set up by
Article 40 of Protocol No 4, recommend to the Association Council, amendments
which they consider should be made to this Protocol.
2. The Contracting Parties shall consult each other and subsequently keep each other
informed of the detailed rules of implementation which are adopted in accordance
with the provisions of this Protocol.
                                                                                   316
                                                                                        11
 ---pagebreak---                                    ARTICLE 15
                                  Complementarity
1. This Protocol shall complement and not impede the application of any agreements
on mutual assistance which have been concluded or may be concluded by individual
or several Member States of the European Union and Tunisia. Nor shall it preclude
more extensive mutual assistance granted under such agreements.
2. Without prejudice to Article 11, these agreements shall not prejudice Community
provisions governing the communication between the competent services of-the
Commission and the customs authorities of the Member States of any information
obtained in customs matters which could be of Community interest.
                                                                              317
 12
 ---pagebreak---                                                                    Annex to the Protocol
                    FUNDAMENTAL PRINCIPLES APPLICABLE
                               TO DATA PROTECTION
1. Personal data undergoing computer processing must be:
      (a)   obtained and processed fairly and lawfully;
      (b)   kept for explicit and legitimate purposes and not further used in a- way
            incompatible with those purposes;
      (c)   appropriate, relevant and not excessive in relation to the purposes for
            which they are collected;
      (d)   accurate and, where necessary, kept up to date;
      (e)   kept in a form which permits identification of the person concerned for no
            longer than is necessary for the procedure for which the data were
            collected.
2. Personal data revealing racial origin, political or religious opinions or other
   beliefs, and data concerning a person's health or sex life, may not undergo
   computer processing except where suitable safeguards are provided by national
   law. These provisions apply also to personal data relating to criminal convictions.
                                                                                   318
                                                                                       13
 ---pagebreak--- 3. Appropriate security measures must be taken to ensure that personal data recorded
   in computer filing systems are protected against unlawful destruction or accidental
   loss and against unauthorized alteration, disclosure or access.
4. Any person must have the right to:
      (a)   establish whether personal data relating to him are kept in a computer
            filing system, the purposes for which they are mainly used and the identity
            and normal place of residence or work of the person responsible for the
            filing system;
       (b)  obtain at reasonable intervals, and without excessive delay or expense,
            confirmation as to the existence of a computer filing system containing
            personal data relating to him and communication of such data in an
            intelligible form;
       (c)  obtain, as appropriate, the rectification or erasure of such data where they
            have been processed in violation of the provisions laid down by the
            national legislation applying the fundamental principles contained in
            paragraphs 1 and 2 of this Annex;
       (d)   have access to legal remedies if no action is taken on a request for
             communication or, where appropriate, the communication, rectification or
             erasure referred to in paragraphs (b) and (c) above.
 5.1   Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex are
       allowed only in the cases below.
                                                                                      3iî)
 ---pagebreak--- 5.2   Derogations from the provisions of paragraphs 1, 2 and 4 of this Annex may be
      allowed where provided for in the legislation of the Contracting Party and
      where such derogation constitutes a necessary measure in a democratic society
      and is intended to:
      (a)    safeguard national security, public order or a State's financial interests or
             prevent criminal offences;
      (b)    protect the data subjects or the rights and freedoms of others.
5.3 In the case of computerized filing systems containing personal data used for
      statistical purposes or scientific research, the rights referred to in
      paragraphs 4(b), (c) and (d) of this Annex may be restricted by law where such
      use is clearly unlikely to constitute an invasion of privacy of the data subjects.
6. No provision in this Annex is to be interpreted as restricting or prejudicing a
    Contracting Party's power to grant data subjects wider protection than that
   provided for in this Annex.
                                                                                        320
                                                                                         15
 ---pagebreak---                                              CAB III/197/95
                      AGREEMENT
       IN THE FORM OF AN EXCHANGE OF LETTERS
        BETWEEN THE COMMUNITY AND MOROCCO
                  UNDER ARTICLE 12(1)
  CONCERNING ELIMINATION OF THE REFERENCE PRICES
                 APPLIED BY MOROCCO              -
TO IMPORTS OF CERTAIN TEXTILE AND CLOTHING PRODUCTS
                                                      321.
 ---pagebreak--- A. Letter from the Community
Sir,
Under Article 12(1) of the Euro-Mediterranean Association Agreement and the relevant
Joint Declaration thereto, the Parties, without prejudice to the other provisions of Article
12, have agreed as follows:
1.      The reference prices applicable to textile products and articles of clothing
        originating in the Community classified within Chapters 51 to 63 inclusive and
        listed in Annex 5 to the Agreement shall be reduced as from the date of the
        Agreement's entry into force to 75% of the reference prices applied erga omnes.
        The reductions to be applied at the beginning of the second and third years shall
        be fixed by the Association Council, but shall not be less than the reduction
        applied for the first year, i.e. 25%. In fixing the rate of reduction the Association
        Council shall take account inter alia of progress made in setting up the control
        and verification machinery which Morocco is to develop with the aid of
        Community technical assistance in those fields referred to in the Joint Declaration
        on Article 43 of the Agreement.
2.      The reference prices applied erga omnes by Morocco shall be eliminated in
        respect of products originating in the Community in accordance with the
        following timetable:
         •      Upon the Agreement's entry into force the reference prices shall be
                eliminated in respect of a quarter of the products to which they apply.
         •       One year after the Agreement's entry into force the reference prices shall
                be eliminated in respect of half of the products to which they apply.
         •      Two years after the Agreement's entry into force the reference prices
                shall be eliminated in respect of three-quarters of the products to which
                they apply.
         •       Three years after the Agreement's entry into force all the reference prices
                shall be eliminated.
The above elimination procedure shall apply to the list of products subject to Moroccan
reference prices erga omnes on the date on which elimination is to take place.
 I should be obliged if you would confirm that your Government is in agreement with the
 above.
 Please accept, Sir, the assurance of my highest consideration.
                                           On behalf of the Council of the European Union
                                                                                          322
 ---pagebreak--- B. Letter from the Kingdom of Morocco
Sir,
I have the honour to acknowledge receipt of your letter of today's date, which reads as
follows:
"Under Article 12(1) of the Euro-Mediterranean Association Agreement and thé relevant
Joint Declaration thereto, the Parties, without prejudice to the other provisions of Article
 12, have agreed as follows:
 1.     The reference prices applicable to textile products and articles of clothing
        originating in the Community classified within Chapters 51 to 63 inclusive and
         listed in Annex 5 to the Agreement shall be reduced as from the date of the
         Agreement's entry into force to 75% of the reference prices applied erga omnes.
         The reductions to be applied at the beginning of the second and third years shall
         be fixed by the Association Council but shall not be less than the reduction
         applied for the first year, i.e. 25%. In fixing the rate of reduction the Association
         Council shall take account inter alia of progress made in setting up the control
         and verification machinery which Morocco is to develop with the aid of
         Community technical assistance in those fields referred to in the Joint Declaration
         on Article 43 of the Agreement.
 2.      The reference prices applied erga omnes by Morocco shall be eliminated in
         respect of products originating in the Community in accordance wi'h the
          following
                  '£>
                      timetable:
          •       Upon the Agreement's entry into force the reference prices shall be
                  eliminated in respect of a quarter of the products to which they apply.
          •       One year after the Agreement's entry into force the reference prices shall
                  be eliminated in respect of half of the products to which they apply.
          •       Two years after the Agreement's entry into force the reference prices
                  shall be eliminated in respect of three-quarters of the products to which
                  they apply.
          •       Three years after the Agreement's entry into force all the reference prices
                  shall be eliminated.
 The above elimination procedure shall apply to the list of products subject to Moroccan
 reference prices erga omnes on the date on which elimination is to take place.
 I should be obliged if you would confirm that your Government is in agreement with the
 above. "
  I have the honour to confirm that my Government is in agreement with the contents of
  your letter.
  Please accept, Sir, the assurance of my highest consideration.
                                            For the Government of the Kingdom of Morocco
                                                1
                                                                                           O •>> O
                                                                                           0 4,0
 ---pagebreak---                                         Agreement
Exchange of letters between the European Community ('The Community') and
Morocco relatmg to Article 1 of Protocol 1 and concerning imports into the
Community of fresh cut flowers andflowerbuds falling within subheading 06.03.10
of the Common Customs Tariff
                                A. Letter from the Community
Sir,
The following was agreed between the Community and Morocco:
Article 1 of Protocol 1 to the Euro-Mediterranean (association) Agreement provides for
the elimination of customs duties on imports into the Community of cut flowers and
flower buds, fresh, falling within subheading 06.03.10 of the Common Customs Tariff
and originating in Morocco, subject to a limit of 3 000 tonnes.
Morocco undertakes to abide by the conditions laid down below to imports into the
Community of roses and carnations which qualify for the elimination of this tariff:
        the price level of imports into the Community must be at least equal to 85 % of
        the Community price level for the same products over the same periods,
        the Moroccan price level shall be determined by recording the prices of the
        imports on representative Community import markets,
        the Community price level shall be based on the producer prices recorded on
        representative markets of the main producer Member States,
        price levels will be recorded on a fortnightly basis and weighted by the respective
        quantities. This provision is valid for Community prices and for Moroccan
        prices,
        for both 'Community producer prices and the import prices of Moroccan products,
        a distinction shall be made between large-flowered and small-flowered roses and
        between unifloral and multifloral carnations,
        if the Moroccan price level for any one type of product is below 85 % of the
        Community price level, the tariff preference shall be suspended. The Community
        shall reinstate the tariff preference when a Moroccan price level equal to 85 % or
        more of the Community price level is recorded.
Morocco further undertakes to maintain the traditional breakdown of trade between roses
and carnations.
                                                                                            9 -I
 ---pagebreak--- Should the Community market be disturbed by a change in this breakdown, the
Community reserves the right to determine the proportions in line with traditional trade
patterns. In such cases, an exchange of views on the matter wiil take place.
I should be obliged if you would confirm that your Government is in agreement with the
contents of this letter.
Please accept, Sir, the assurance of my highest consideration.
                                      On behalf of the Council of the European Union
 ---pagebreak---                                    B. LetterfromMorocco
Sir,
I have the honour to acknowledge receipt of your letter of today's date which reads as
follows:
"The following was agreed between the Community and Morocco:
Article 1 of Protocol 1 to the Euro-Mediterranean (association) Agreement provides for
the elimination of customs duties on imports into the Community of cut flowers and
flower buds, fresh, falling within subheading 06.03.10 of the Common Customs Tariff
and originating in Morocco, subject to a limit of 3 000 tonnes.
Morocco undertakes to abide by the conditions laid down below for imports into the
Community of roses and carnations which qualify for the elimination of this tariff:
        the price level of imports into the Community must be at least equal to 85 % of
        the Community price level for the same products over the same periods,
        the Moroccan price level shall be determined by recording the prices of the
        imports on representative Community import markets,
        the Community price level shall be based on the producer prices recorded on
        representative markets of the main producer Member States,
        price levels will be recorded on a fortnightly basis and weighted by the respective
        quantities. This provision is valid for Community prices and for Moroccan
        prices,
        for both Community producer prices and the import prices of Moroccan products,
        a distinction shall be made between large-flowered and small-flowered roses and
        between unifloral and multifloral carnations,
        if the Moroccan price level for any one type of product is below 85% of the
        Community price level, the tariff preference shall be suspended. The Community
        shall reinstate the tariff preference when a Moroccan price level equal to 85 % or
        more of the Community price level is recorded.
Morocco further undertakes to maintain the traditional breakdown of trade between roses
and carnations.
                                                                                      326
 ---pagebreak--- Should the Community market be disturbed by a change in this breakdown, the
Community reserves the right to determine the proportions'in line with traditional trade
patterns. In such cases, an exchange of views on the matter will take place".
I have the honour to confirm that my Government is in agreement with the contents of
this letter.
Please accept, Sir, the assurance of my highest consideration.
                                                      For the Government of Morocco
                                                                                    327
 ---pagebreak---  ---pagebreak---  ---pagebreak---  ---pagebreak---                                                                  ISSN'0254-1475
                                                          COM(95) 740 final
                                             DOCUMENTS
EN                                                                           11
                                    Catalogue number : CB-C0-95-783-EN-C
                                                             ISBN 92-77-99321-9
Office for Official Publications of the European Communities
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